<SEC-DOCUMENT>0001062993-15-004439.txt : 20150813
<SEC-HEADER>0001062993-15-004439.hdr.sgml : 20150813
<ACCEPTANCE-DATETIME>20150813160946
ACCESSION NUMBER:		0001062993-15-004439
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		12
CONFORMED PERIOD OF REPORT:	20150630
FILED AS OF DATE:		20150813
DATE AS OF CHANGE:		20150813

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:		151050772

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

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

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

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCERIS COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20040220
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>form10q.htm
<DESCRIPTION>FORM 10-Q
<TEXT>
<HTML>
<HEAD>
   <TITLE>Heritage Global Inc. - Form 10-Q - Filed by newsfilecorp.com</TITLE>

</HEAD>

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

<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<P align=center><B><FONT size=5>UNITED STATES</FONT><BR></B><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT><BR>WASHINGTON, D.C. 20549
</B></P>
<P align=center><B><FONT size=5>FORM 10-Q</FONT></B></P>
<P align=center>[X] <B>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 </B></P>
<P align=center><B>For the quarterly period ended <U>June 30, 2015 </U></B></P>
<P align=center><B>OR</B></P>
<P align=center>[&nbsp; ] <B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934 </B></P>
<P align=center><B>For the transition period from_____ to_____</B></P>
<P align=center><B>Commission file number: <U>0-17973</U></B></P>
<P align=center><B><FONT size=5><U>Heritage Global Inc.
<BR></U></FONT></B>(Exact name of registrant as specified in its charter) </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><B><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=left width="50%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=center>Incorporation or Organization) </TD>
    <TD align=center width="50%">(I.R.S. Employer Identification No.)
  </TD></TR></TABLE>
<P align=center><B><U>12625 High Bluff Drive, Suite 305, San Diego, CA 91230
</U><BR></B>(Address of Principal Executive Offices)</P>
<P align=center>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>(858) 847-0656
<BR></U></B>(Registrant&#146;s Telephone Number) </P>
<P align=center><B><U>N/A <BR></U></B>(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 >Large Accelerated Filer </TD>
    <TD align=left width="25%">[&nbsp; ] </TD>
    <TD align=left width="25%">Accelerated Filer </TD>
    <TD align=left width="25%" >[&nbsp; ] </TD></TR>
  <TR vAlign=top>
    <TD align=left >Non-Accelerated Filer </TD>
    <TD align=left width="25%">[&nbsp; ] </TD>
    <TD align=left width="25%">Smaller reporting company </TD>
    <TD align=left width="25%" >[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 August 7, 2015, there were 28,467,648 shares of common
stock, $0.01 par value, outstanding.</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_2></A>
<P align=center><B>TABLE OF CONTENTS</B> </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee ><B><U>Part I.</U></B> </TD>
    <TD align=left width="85%" bgColor=#eeeeee><B><U>Financial
      Information</U></B> </TD>
    <TD align=right width="5%" bgColor=#eeeeee >&nbsp; </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 >Item 1. </TD>
    <TD align=left width="85%" bgColor=#eeeeee>Financial Statements
      (Unaudited) </TD>
    <TD align=right width="5%" bgColor=#eeeeee >&nbsp; </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 >&nbsp; <A
      href="#page_3"></A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_3">Condensed
      Consolidated Balance Sheets as of June 30, 2015 and December 31, 2014
    </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=bottom>
    <TD align=center bgColor=#eeeeee ></TD>
    <TD align=left width="85%"  bgColor=#eeeeee><A
      href="#page_4">Condensed
      Consolidated Statements of Operations and Comprehensive Loss for the three
      and six months ended June 30, 2015 and 2014 </A></TD>
    <TD align=right width="5%"  bgColor=#eeeeee ><A
      href="#page_4">4
      </A></TD></TR>
  <TR>
    <TD align=center >&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><A
      href="#page_5">Condensed
      Consolidated Statement of Stockholders&#146; Equity for the six months ended
      June 30, 2015 </A></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%" >&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><A
      href="#page_6">Condensed
      Consolidated Statements of Cash Flows for the six months ended June 30,
      2015 and 2014 </A></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%" >&nbsp;</TD>
    <TD align=right width="5%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee >&nbsp; <A
      href="#page_7"></A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_7">Notes
      to Condensed Consolidated Financial Statements </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_7">7
      </A></TD></TR>
  <TR>
    <TD align=left >&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_15">Item
      2. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_15">Management&#146;s
      Discussion and Analysis of Financial Condition and Results of Operations
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_15">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_25">Item
      3. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_25">Quantitative
      and Qualitative Disclosures About Market Risk </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_25">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_25">Item
      4. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_25">Controls
      and Procedures </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_25">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 ><B><U>Part II.</U></B> </TD>
    <TD align=left width="85%" bgColor=#eeeeee><B><U>Other Information</U></B>
    </TD>
    <TD align=right width="5%" bgColor=#eeeeee >&nbsp; </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
      1. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_26">Legal
      Proceedings </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_26">26
      </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
      1A. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_26">Risk
      Factors </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_26">26
      </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
      2. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_26">Unregistered
      Sales of Equity Securities and Use of Proceeds </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_26">26
      </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">Defaults
      Upon Senior Securities </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_26">26
      </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">Mine
      Safety Disclosures </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_26">26
      </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
      5. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_26">Other
      Information </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_26">26
      </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


      6. </A></TD>
    <TD align=left width="85%" bgColor=#eeeeee><A
      href="#page_27">Exhibits
      </A></TD>
    <TD align=right width="5%" bgColor=#eeeeee ><A
      href="#page_27">27
      </A></TD></TR></TABLE>
<P align=center>2</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_3></A>
<P align=justify><B>PART I &#150; FINANCIAL INFORMATION</B></P>
<P align=justify><B>Item 1 &#150; Financial Statements.</B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

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

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>June 30,</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>December 31,</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2015</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2014</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center bgColor=#e6efff>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 vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Current assets: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Cash and cash
      equivalents </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;2,707 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;3,633 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <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%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">612 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,043 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Deposits </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>140 </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>173 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Inventory &#150; equipment </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">115 </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%">139 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Other current assets
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>492 </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>587 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Total
      current assets </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">4,066 </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 vAlign=bottom 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 vAlign=bottom 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 vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Equity method
      investments </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>442 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,134 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Property and equipment, net </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">129 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">150 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Identifiable intangible
      assets, net </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>7,354 </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>7,657 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Goodwill </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%">8,846 </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%">8,846 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp;Total assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;27,345 </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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;31,870 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">LIABILITIES AND
      STOCKHOLDERS&#146; EQUITY </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Current liabilities: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accounts payable and
      accrued liabilities </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;5,587 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;7,225 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom 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%">2,500 </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%">525 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Debt payable to related
      party </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,604 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,985 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <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%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">513 </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%">803 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp;Total current liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>10,204 </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>11,538 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Non-current liabilities: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom 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>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,500 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Contingent consideration </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,737 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,395 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <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%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>960 </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>960 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <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%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">14,901 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">18,393 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom 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>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Commitments and contingencies
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Stockholders&#146; equity: </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Preferred stock, $10.00 par value, authorized
      10,000,000 shares; issued and outstanding <BR>&nbsp; 569 Class N shares at
    June 30, 2015 and 575 Class N shares at December 31, 2014</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">6 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Common stock, $0.01 par
      value, authorized 300,000,000 shares; issued and outstanding <BR>&nbsp;
      28,467,648 shares at June 30, 2015 and 28,167,408 shares at December 31,
      2014 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>285 </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>282 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Additional paid-in capital </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">283,964 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">283,691 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Accumulated deficit </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(271,748</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(270,468</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <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%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(63</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(34</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <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%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>12,444 </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>13,477 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <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%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;27,345 </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 style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>3</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_4></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS</B>
  </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>AND COMPREHENSIVE LOSS</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(In thousands of US dollars, except per share
      amounts)</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(unaudited)</B> </TD></TR></TABLE><BR>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="23%" colSpan=4><B>Three
      Months Ended</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="23%" colSpan=4><B>Six Months
      Ended</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="23%" colSpan=4><B>June
      30,</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="23%" colSpan=4><B>June
      30,</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%"><B>2015</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%"><B>2014</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%"><B>2015</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="10%"><B>2014</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Revenue: </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Asset liquidation </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;
      &nbsp;Commissions and other </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;2,379 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;2,312 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;5,191 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;3,322 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp;Asset sales </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">579 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">499 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">1,412 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">1,474 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;
      &nbsp;Total revenue </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>2,958 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>2,811 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>6,603 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>4,796 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="10%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Operating costs and expenses:
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Asset liquidation </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">582 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">569 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">1,612 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">1,034 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp; Selling, general and
      administrative, including expenses paid to related parties </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,985 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,609 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>5,908 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>4,758 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Depreciation and amortization
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">165 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">120 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">324 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">238 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;
      &nbsp;Total operating costs and expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>3,732 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>3,298 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>7,844 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>6,030 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Earnings (loss) of equity accounted asset
      liquidation investments </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">105 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">18 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">139 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(12</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Operating 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="10%" bgColor=#e6efff>(669</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(469</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(1,102</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(1,246</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Other income (expenses): </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Earnings of
      other equity method investments </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>24 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>5 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>35 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Interest expense &#150; third party
    </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(1</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(100</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(135</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(171</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp;Interest expense
      &#150; related party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(23</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(39</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(45</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(106</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp; &nbsp;Total other
      expense </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(24</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(115</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(175</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(242</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Loss before income tax
      expense </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(693</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(584</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(1,277</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(1,488</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Income tax expense </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">3 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">24,667 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net loss </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(693</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(584</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(1,280</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(26,155</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Other comprehensive income (loss): </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Foreign
      currency translation adjustments </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>1 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>22 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(29</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>16 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">(692</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">(562</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">(1,309</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%">(26,139</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%">) </TD></TR>
  <TR>
    <TD vAlign=bottom 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="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Weighted average common shares outstanding &#150;
      basic and diluted (in thousands) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">28,240 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">28,167 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">28,204 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">28,167 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom 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="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Net loss per share &#150; basic and diluted </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;(0.02</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;(0.02</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;(0.05</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;(0.93</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR></TABLE></DIV>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>4</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_5></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS&#146;
      EQUITY</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>For the six months ended June 30, 2015</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(in thousands of US dollars, except share amounts)</B>
    </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>(unaudited)</B> </TD></TR></TABLE><BR>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center ></TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Accumulated</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center >&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Additional</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>other</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="19%" colSpan=4><B>Preferred stock</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="19%" colSpan=4><B>Common stock</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>paid-in</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Accumulated&nbsp;</B>
    </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"
      ><STRONG>comprehensive</STRONG>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center >&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Shares</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Amount</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Shares</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Amount</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>capital</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>deficit</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>loss</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Total</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom >&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom >&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="8%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Balance at
      December 31, 2014</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>575 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>28,167,408 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="8%" 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>$</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>&nbsp;283,691 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="8%" 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>$</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>&nbsp;(34</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>&nbsp;13,477 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">Stock-based compensation
      expense </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">&#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="8%">&#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="8%">&#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="8%">&#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="8%">276 </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="8%">&#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="8%">&#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="8%">276 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt">Issuance of
      common stock from restricted stock awards </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" 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="8%" 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="8%" bgColor=#e6efff>300,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>3 </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="8%" bgColor=#e6efff>(3</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="8%" 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="8%" 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="8%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">Conversion of Series N
      preferred stock into common stock </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">(6</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">&#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="8%">240 </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="8%">&#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="8%">&#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="8%">&#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="8%">&#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="8%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt">Net loss </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%" 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="8%" 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="8%" 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="8%" 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="8%" 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="8%" bgColor=#e6efff>(1,280</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="8%" 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="8%" bgColor=#e6efff>(1,280</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left >
    <p style="text-indent: -15pt; margin-left: 15pt">Foreign currency translation
      adjustments </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="8%">&#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="8%">&#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="8%">&#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="8%">&#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="8%">&#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="8%">&#151;</U> </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="8%">(29</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="8%">(29</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
  </TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff >
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Balance at
      June 30, 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="8%" bgColor=#e6efff>569 </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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>28,467,648 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>&nbsp;285 </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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>&nbsp;283,964 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>&nbsp;(271,748</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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>&nbsp;(63</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>&nbsp;12,444 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>5</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_6></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

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

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="27%" colSpan=4><B>Six months
      ended</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="27%" colSpan=4><B>June
      30,</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2015</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2014</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows used in
      operating activities:</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Net loss </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(1,280</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(26,155</TD>
    <TD vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Adjustments to
      reconcile net loss to net cash used in operating activities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    &nbsp;&nbsp;&nbsp;&nbsp; Accrued management fees and other charges added to
    principal of related party debt</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">218</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%">276</TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Accrued interest added to
      principal of related party debt </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#E6EFFF">45 </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">106 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#FFFFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Accretion
      of contingent consideration discount </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#FFFFFF>52 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#FFFFFF>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#FFFFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Stock-based compensation
      expense </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#E6EFFF">276 </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">245 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#FFFFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;
    &nbsp;Earnings of equity method investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#FFFFFF>(144</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#FFFFFF>)
</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#FFFFFF>(23</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#FFFFFF>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#E6EFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Depreciation and
      amortization </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#E6EFFF">324 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#E6EFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#E6EFFF">238 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#E6EFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#FFFFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Return on
      investment in equity accounted asset liquidation investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#FFFFFF>242 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#FFFFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#FFFFFF>366 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#FFFFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Changes in operating
      assets and liabilities: </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#E6EFFF>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#E6EFFF>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Accounts receivable </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">439 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">557 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Deposits
    </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>33 </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>16 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Inventory </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">24 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">62 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Other
      current assets </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>95 </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>(104</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#E6EFFF>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Deferred income tax
      assets </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">24,667 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Accounts
      payable and accrued 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>(1,667</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#E6EFFF>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#E6EFFF>(1,209</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#E6EFFF>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <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" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">(1,343</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">(958</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD></TR>
  <TR>
    <TD vAlign=bottom 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 vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows provided by (used in) investing
      activities:</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgcolor="#FFFFFF">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgcolor="#FFFFFF">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Cash paid
      to acquire NLEX, net of cash acquired </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>(1,361</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#E6EFFF>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Cash distributions from
      equity method investments </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">737 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">471 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Proceeds
      from sale of equity method investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>1,992 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Investment in equity
      method investments </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">(143</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">(30</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Purchase
      of property and equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#E6EFFF>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#E6EFFF>(11</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#E6EFFF>)
  </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net cash provided by
      (used in) investing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">2,586 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">(931</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD></TR>
  <TR>
    <TD vAlign=bottom 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 vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Cash flows (used in) provided by financing
      activities:</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgcolor="#FFFFFF">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgcolor="#FFFFFF">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Proceeds
      from 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>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>2,500 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Repayment of debt payable
      to third parties </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">(525</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">(1,190</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Proceeds
      from debt payable to related party </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>775 </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>828</TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Repayment of debt payable
      to related party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">(2,419</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">(1,105</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; &nbsp; &nbsp;Net cash
      (used in) provided by financing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#E6EFFF>(2,169</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#E6EFFF>)
</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#E6EFFF>1,033 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">Net decrease in cash and cash equivalents </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">(926</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">(856</TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">Cash and cash equivalents at
      beginning of period </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#E6EFFF>3,633 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#E6EFFF>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#E6EFFF>3,213 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">Cash and cash equivalents at end of period
</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">&nbsp;2,707 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgcolor="#FFFFFF" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgcolor="#FFFFFF">&nbsp;2,357 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom 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>
    <TD vAlign=bottom bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgcolor="#FFFFFF">&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgcolor="#FFFFFF">&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Supplemental cash flow
      information:</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#E6EFFF>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#E6EFFF>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgcolor="#FFFFFF">
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Cash paid for taxes </TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >$</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">&nbsp;62 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgcolor="#FFFFFF" >$</TD>
    <TD vAlign=bottom align=right width="12%" bgcolor="#FFFFFF">&nbsp;29 </TD>
    <TD vAlign=bottom align=left width="2%" bgcolor="#FFFFFF" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#E6EFFF>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;Cash paid for interest
    </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#E6EFFF>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>&nbsp;23 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#E6EFFF>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#E6EFFF>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#E6EFFF>&nbsp;132 </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>6</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_7></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center><B>HERITAGE GLOBAL INC.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=center><B>NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
      STATEMENTS</B> </TD></TR>
  <TR vAlign=bottom>
    <TD align=center><B>June 30, 2015</B> </TD></TR></TABLE>
<P align=justify><B>Note 1 &#150;Basis of Presentation</B></P>
<P align=justify style="text-indent:2%">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. </P>
<P align=justify style="text-indent:2%">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 style="text-indent:2%">&nbsp;The results of operations for the three and six month
periods ended June 30, 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. Certain
prior year balances within the condensed consolidated financial statements have
been reclassified to conform to the current year presentation. </P>
<P align=justify><B>Note 2 &#150; Summary of Significant Accounting Policies</B> </P>
<P align=justify><B>Use of estimates</B></P>
<P align=justify style="text-indent:2%">The preparation of the Company&#146;s consolidated financial
statements in conformity with GAAP requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and the
disclosure of contingent assets and liabilities at the date of the financial
statements, as well as the reported amounts of revenues and expenses during the
reporting period. Management bases its estimates and judgments on historical
experience and various other factors that are believed to be reasonable under
the circumstances. Actual results could differ from those estimates. </P>
<P align=justify style="text-indent:2%">Significant estimates include the assessment of collectability
of revenue recognized, and the valuation of accounts receivable, inventory,
investments, goodwill and intangible assets, liabilities, contingent
consideration, deferred income tax assets and liabilities, and stock-based
compensation. These estimates have the potential to significantly impact our
consolidated financial statements, either because of the significance of the
financial statement item to which they relate, or because they require judgment
and estimation due to the uncertainty involved in measuring, at a specific point
in time, events that are continuous in nature. </P>
<P align=center>7</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_8></A>
<P align=justify style="text-indent:2%">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 six months of 2015.</P>
<P align=justify><B>Recently Adopted Accounting Pronouncements </B></P>
<P align=justify style="text-indent:2%">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 style="text-indent:2%">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 style="text-indent:2%">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 style="text-indent:2%">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=center>8</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_9></A>
<P align=justify><B>Note 3 &#150; Acquisition of National Loan Exchange, Inc.</B></P>
<P align=justify style="text-indent:2%">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 key employees
of NLEX. </P>
<P align=justify style="text-indent:2%">The consideration for the acquisition consisted of $2.0 million
cash, and an earn-out 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 the Net Profits (as defined in the NLEX stock purchase agreement) of NLEX
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 $5.0 million, and at June 30, 2015, subject to the
application of a 9% discount rate, is estimated to have a present value of
approximately $4.2 million. Key assumptions in determining this present value
include projected earnings through May 2018 and a weighted average cost of
capital of 31.6% . At June 30, 2015, the Company has recorded a current
liability of $0.5 million for the first earn-out payment, and estimated that the
non-current portion of the contingent consideration is $3.7 million. </P>
<P align=justify style="text-indent:2%">In connection with the contingent consideration, during the
period January 1, 2015 through June 30, 2015, the Company recognized a total of
$0.1 million of interest expense which represents the accretion of the present
value discount during the period.</P>
<P align=justify style="text-indent:2%">See Note 6 for discussion of the intangible assets and goodwill
recorded in connection with the acquisition of NLEX. </P>
<P align=justify><B>Note 4 &#150; Stock-based Compensation</B></P>
<P align=justify><B style="margin-left:2%">Options </B></P>
<P align=justify style="text-indent:2%">At June 30, 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 style="text-indent:2%">During the first six months of both 2015 and 2014, the Company
issued a total of 50,000 options to the Company&#146;s independent directors as part
of their annual compensation. During the same period in 2015, 40,000 options
expired and no options were exercised or forfeited. </P>
<P align=justify style="text-indent:2%">The following summarizes the changes in common stock options
for the six months ended June 30, 2015: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Weighted</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Average</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Exercise</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>Options</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>Price</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
      >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Outstanding at December 31,
      2014 </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,165,000 </TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;1.71 </TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Granted </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">50,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;0.42 </TD>
    <TD vAlign=bottom align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Expired </TD>
    <TD width="1%" align=left vAlign=bottom
    bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="12%" align=right vAlign=bottom bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">(40,000</TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff
    >) </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;0.90 </TD>
    <TD vAlign=bottom align=left width="2%"  bgColor=#e6efff
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Outstanding at June 30, 2015 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">2,175,000 </TD>
    <TD vAlign=bottom align=left width="2%"
    >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.70 </TD>
    <TD vAlign=bottom align=left width="2%"
    >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff
    >&nbsp;</TD>
    <TD vAlign=bottom width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%"  bgColor=#e6efff
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Options exercisable at June 30, 2015 </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,743,750 </TD>
    <TD vAlign=bottom align=left width="2%"
    >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;1.78 </TD>
    <TD vAlign=bottom align=left width="2%"
    >&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent:2%">The Company recognized stock-based compensation expense related
to stock options of $0.1 million and $0.2 million for the three and six months
ended June 30, 2015, respectively. As of June 30, 2015 there is approximately
$0.2 million of unrecognized 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=center>9</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_10></A>
<P align=justify><B style="margin-left:2%">Restricted Stock </B></P>
<P align=justify style="text-indent:2%">Restricted stock awards represent a right to receive shares of
common stock at a future date determined in accordance with the participant&#146;s
award agreement. There is no exercise price and no monetary payment required for
receipt of restricted stock awards or the shares issued in settlement of the
award. Instead, consideration is furnished in the form of the participant&#146;s
services to the Company. Compensation cost for these awards is based on the fair
value on the date of grant and recognized as compensation expense on a
straight-line basis over the requisite service period.</P>
<P align=justify style="text-indent:2%">The following summarizes the changes in restricted stock awards
for the six months ended June 30, 2015: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Weighted </B></TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Restricted </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Average Grant </B></TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Stock </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>Date Fair Value
    </B></TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>Awards </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>Per Share </B></TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Awards at December 31, 2014
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>300,000 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=center width="12%" bgColor=#e6efff>&nbsp;0.38 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Granted </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Vested </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(150,000</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=center width="12%" bgColor=#e6efff>&nbsp;0.38 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Unvested awards at June 30, 2015 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">150,000 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=center width="12%">&nbsp;0.38 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Vested awards at June 30, 2015 </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">150,000 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=center width="12%">&nbsp;0.38 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent:2%">The Company recognized stock-based compensation expense related
to restricted stock awards of $0.1 million for both the three and six months
ended June 30, 2015, respectively. As of June 30, 2015 there is approximately
$0.1 million of unrecognized stock-based compensation expense related to
unvested restricted stock awards, which is expected to be recognized over a
weighted average period of 1.8 years. </P>
<P align=justify><B>Note 5 &#150; Earnings Per Share </B></P>
<P align=justify style="text-indent:2%">The Company is required, in periods in which it has net income,
to calculate basic earnings per share (&#147;basic EPS&#148;) using the two-class method.
The two-class method is required because the Company&#146;s Class N preferred shares,
each of which is convertible to 40 common shares, have the right to receive
dividends or dividend equivalents should the Company declare dividends on its
common stock. Under the two-class method, earnings for the period are allocated
on a pro-rata basis to the common and preferred stockholders. The
weighted-average number of common and preferred shares outstanding during the
period is then used to calculate basic EPS for each class of shares. </P>
<P align=justify style="text-indent:2%">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 in periods in which the Company has a net loss
because the preferred stock does not participate in losses. </P>
<P align=justify style="text-indent:2%">Stock options and other potential common shares are included in
the calculation of diluted earnings per share (&#147;diluted EPS&#148;), since they are
assumed to be exercised or converted, except when their effect would be
anti-dilutive. For the six months ended June 30, 2015 and 2014, the Company
recorded a net loss and therefore in both years excluded the outstanding options
as of June 30 from 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 style="margin-left:2%">Identifiable
intangible assets </B></P>
<P align=justify style="text-indent:2%">The Company&#146;s identifiable intangible assets are associated
with its acquisitions of HGP in 2012 and NLEX in 2014, as shown in the table
below (dollars in thousands): </P>
<P align=center>10</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_11></A><BR>
<DIV>
<div align="center">
  <center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Original </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Remaining </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Acquisition </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Accumulated </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="8%"><B>Carrying Value </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left><B>Amortized Intangible Assets </B></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Life (years) </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Life (years) </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Cost </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>Amortization </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="8%"><B>June 30, 2015 </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Customer/Broker Network (HGP)
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>12 </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=center width="8%" bgColor=#e6efff>8.7 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>&nbsp;4,180 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="8%" bgColor=#e6efff>&nbsp;(1,161</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="8%" bgColor=#e6efff>&nbsp;3,019 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Trade Name (HGP) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">14 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">10.7 </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="8%">1,460 </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="8%">(348</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">1,112 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Customer Relationships (NLEX)
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>7.6 </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=center width="8%" bgColor=#e6efff>6.6 </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="8%" bgColor=#e6efff>834 </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="8%" bgColor=#e6efff>(119</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="8%" bgColor=#e6efff>715 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Non-Compete Agreement (NLEX) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">2 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">0.9 </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="8%">71 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">(38</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">33 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Website (NLEX) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>5 </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=center width="8%" bgColor=#e6efff>3.9 </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="8%" bgColor=#e6efff>48 </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="8%" bgColor=#e6efff>(10</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="8%" bgColor=#e6efff>38 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Total</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">&nbsp; </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="8%">6,593 </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="8%">(1,676</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="8%">4,917 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="8%" align="center" vAlign=bottom 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="8%" 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="8%" 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="8%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left><B>Unamortized Intangible Assets </B></TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">&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="8%">&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="8%">&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="8%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Trade Name (NLEX) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%" bgColor=#e6efff>N/A </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=center width="8%" bgColor=#e6efff>N/A </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="8%" bgColor=#e6efff>2,437 </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="8%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="8%" bgColor=#e6efff>2,437 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left><B>Total </B></TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="8%">&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="8%">&nbsp; </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="8%">&nbsp;9,030 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%">&nbsp;(1,676</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%">&nbsp;7,354 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE></center>
</div>
</DIV>
<P align=justify style="text-indent:2%">Amortization expense during the first six months of 2015 and
2014 was $0.3 million and $0.2 million, respectively.</P>
<P align=justify style="text-indent:2%">The estimated amortization expense as of June 30, 2015 during
the next five fiscal years is shown below (in thousands): </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="600px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center><B><U>Year </U></B></TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="47%"><B><U>Amount </U></B></TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=center bgColor=#e6efff>2015 (remainder of year
      from July 1, 2015 to <BR>
      December 31, 2015) </TD>
    <TD vAlign=top align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=top align=center width="47%" bgColor=#e6efff>$303 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=center>2016 </TD>
    <TD vAlign=top align=left width="1%">&nbsp;</TD>
    <TD vAlign=top align=center width="47%">$587 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=center bgColor=#e6efff>2017 </TD>
    <TD vAlign=top align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=top align=center width="47%" bgColor=#e6efff>$572 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=center>2018 </TD>
    <TD vAlign=top align=left width="1%">&nbsp;</TD>
    <TD vAlign=top align=center width="47%">$572 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=center bgColor=#e6efff>2019 </TD>
    <TD vAlign=top align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=top align=center width="47%" bgColor=#e6efff>$566 </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="margin-left:2%"><B>Goodwill </B></P>
<P align=justify style="text-indent:2%">The Company&#146;s goodwill is related to its asset liquidation
business, and is comprised of goodwill from three acquisitions, as shown in the
table below (in thousands). There were no impairment losses or other charges to
the carrying amount of goodwill during the six months ended June 30, 2015 and
2014. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left><B><U>Entity acquired </U></B></TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="40%"><B><U>Acquisition date
      </U></B></TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=right width="8%"><B><U>Goodwill
</U></B></TD>
    <TD vAlign=bottom noWrap align=left width="4%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Equity Partners </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="40%" bgColor=#e6efff>June 2011 </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="8%" bgColor=#e6efff>573 </TD>
    <TD vAlign=bottom align=left width="4%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>HGP </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="40%">February 2012 </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="8%">4,728 </TD>
    <TD vAlign=bottom align=left width="4%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>NLEX </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="40%" bgColor=#e6efff>June 2014 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD width="8%" align=right vAlign=bottom bgColor=#e6efff style="BORDER-BOTTOM: #000000 1px solid">3,545 </TD>
    <TD vAlign=bottom align=left width="4%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Total goodwill </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="40%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 3px double">
    $</TD>
    <TD width="8%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 3px double">8,846 </TD>
    <TD vAlign=bottom align=left width="4%">&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 7 &#150; Equity Method Investments</B></P>
<P align=justify style="margin-left:2%"><B>Summarized financial information &#150; Equity method accounted
asset liquidation investments </B></P>
<P align=justify style="text-indent:2%">The summarized results of operations attributable to HGI&#146;s
equity method accounted asset liquidation investments are detailed in the table
below (in thousands): </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap
    align=center width="27%" colSpan=4><B>Six months
      ended June 30, </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2015 </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2014 </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Revenues </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;646 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;10 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Operating income (loss) </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;139 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(12</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR></TABLE></DIV>
<P align=justify style="margin-left:2%"><B>Other investments </B></P>
<P align=justify style="text-indent:2%">At June 30, 2015 and December 31, 2014, the Company&#146;s sole
other equity method 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 $20,000. Knight&#146;s Bridge GP is the general partner of
Knight&#146;s Bridge Capital Partners Internet Fund No. 1 LP (the &#147;Fund&#148;). The Fund
holds investments in several non-public Internet-based e-commerce businesses.
The Company accounts for its investment under the equity method. </P>
<P align=center>11</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_12></A>
<P align=justify style="text-indent:2%">At December 31, 2014 the Company&#146;s net investment was $0.2
million, which included approximately $0.1 million 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 the profit
distribution of $0.1 million in March 2015.</P>
<P align=justify><B>Note 8 &#150; Debt</B></P>
<P align=justify style="text-indent:2%">Outstanding debt at June 30, 2015 and December 31, 2014 is
summarized as follows (in thousands): </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD width="1%" align=left vAlign=bottom noWrap style="text-align: center" >&nbsp;</TD>
    <TD width="12%" align=right vAlign=bottom noWrap style="text-align: center"><B>June 30,</B> </TD>
    <TD width="2%" align=left vAlign=bottom noWrap style="text-align: center" >&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom noWrap style="text-align: center" >&nbsp;</TD>
    <TD width="12%" align=right vAlign=bottom noWrap style="text-align: center"><B>December 31,</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2015</B> </TD>
    <TD width="2%" align=left vAlign=bottom noWrap style="text-align: center" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2014</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff><B>Current:</B> </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Third Party Loan </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;2,500 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Counsel Loan </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,604 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2,985 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Credit Facility </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">525 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>4,104 </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>3,510 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left><B>Non-current:</B> </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Third Party Loan </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>2,500 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD>
    <TD vAlign=bottom width="1%" >&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Total debt </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;4,104 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;6,010 </TD>
<TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent:2%">The Company entered into a loan with an unrelated party (the
&#147;Third Party Loan&#148;) during the second quarter of 2014 for a principal amount of
$2.5 million. 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 style="text-indent:2%">The Counsel Loan, which is due on demand, was originally entered into during the fourth
quarter of 2003 and accrued interest at 10% per annum compounded quarterly from the
date funds were advanced. The Counsel Loan is secured by
the assets of the Company.</P>
<P align=justify style="text-indent:2%">In the second quarter of 2014, following Street Capital Group
Inc.&#146;s (formerly Counsel Corporation, herein referred to as &#147;Counsel&#148;)
distribution of its ownership interest in HGI to Counsel shareholders as a
dividend in kind, the unpaid balance began accruing 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. As of June 30, 2015 and December 31, 2014, the interest rate on the loan was 5.25% . Please see Note 10 for further
discussion of transactions with Counsel.</P>
<P align=justify style="text-indent:2%">The Credit Facility in existence at December 31, 2014 was
provided to HG LLC by a U.S. bank. The Credit Facility was repaid in full in
March 2015. </P>
<P align=justify><B>Note 9 &#150; Income Taxes </B></P>
<P align=justify style="text-indent:2%">At June 30, 2015 the Company has aggregate tax net operating
loss carry forwards of approximately $87.2 million ($58.4 million of
unrestricted net operating tax losses and approximately $28.8 million of
restricted net operating tax losses) and unused minimum tax credit carry
forwards of $0.5 million. 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=center>12</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_13></A>
<P align=justify style="text-indent:2%">The reported tax expense (benefit) varies from the amount that
would be provided by applying the statutory U.S. Federal income tax rate to the
loss from continuing operations before taxes for the following reasons (in
thousands): </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="27%" colSpan=4><B>Six months
      ended June 30, </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2015 </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="12%"><B>2014 </B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="12%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Expected federal statutory
      tax benefit </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(490</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;(580</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Increase (reduction) in taxes resulting from:
    </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Change in
      valuation allowance </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,396 </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>25,178 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Rate changes </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">34 </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%">55 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Basis
      difference in NLEX trade name </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(960</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">23 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">14 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Income tax expense </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;3 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>24,667 </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent:2%">The Company records net deferred tax assets to the extent that
it believes 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 December 31, 2014 and June 30, 2015. </P>
<P align=justify><B>Note 10 &#150; Related Party Transactions </B></P>
<P align=justify style="text-indent:2%"><B>Debt with Counsel
</B></P>
<P align=justify style="text-indent:2%">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 June 30, 2015
and December 31, 2014, the Company reported amounts owed to Counsel of $1.6
million and $3.0 million, respectively, as related party debt (see Note 8). Total interest of
$0.4 million has been accrued on the debt through June 30, 2015. </P>
<P align=justify style="text-indent:2%"><B>Counsel Services Provided to the Company </B></P>
<P align=justify style="text-indent:2%">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=justify style="text-indent:2%">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 dividend was paid on April 30, 2014 to
shareholders of record as of April 1, 2014.</P>
<P align=center>13</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_14></A>
<P align=justify style="text-indent:2%">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.
Following the changes to the Company&#146;s executive officers and directors that
were effective on May 5, 2015, as described in the Current Report on Form 8-K
filed with the SEC on May 7, 2015, the Company and Counsel intend to terminate
the Services Agreement in the third quarter of 2015.</P>
<P align=justify style="text-indent:2%">The amounts charged by Counsel, which have been accrued and added to the Counsel Loan balance, are detailed below (in
thousands): </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom noWrap
    align=center width="27%" colSpan=4><B>Six months
      ended</B> <B>June 30,</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap
    align=center width="12%"><B>2015</B> </TD>
    <TD vAlign=bottom noWrap 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" vAlign=bottom noWrap
    align=center width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap
    align=center width="12%"><B>2014</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Management fees </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>180 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>180 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Other charges </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">38 </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%">96 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>218 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>276 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent:2%"><B>Transactions with Other Related Parties </B></P>
<P align=justify style="text-indent:2%">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 HGI. 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 during the
six months ended June 30, 2015 and 2014, are detailed below (in thousands): </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="640px" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom noWrap align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: medium none #000000; " vAlign=bottom noWrap
    align=center width="27%" colSpan=4><B>Six months
      ended</B> <B>June 30,</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left bgColor=#e6efff><B>Leased premises
      location</B> </TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap align=left
    width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap
    align=center width="12%" bgColor=#e6efff><B>2015</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%"
    bgColor=#e6efff 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" vAlign=bottom noWrap
    align=center width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:none; border-top-width:medium" vAlign=bottom noWrap
    align=center width="12%" bgColor=#e6efff><B>2014</B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
      bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Foster City, CA </TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;114 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" >$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;114 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Edwardsville, IL </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>49 </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 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Total </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;163 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;122 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 11 &#150; Subsequent Events </B></P>
<P align=justify style="text-indent:2%">The Company has evaluated events subsequent to June 30, 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>
<!--$$/page=--><A name=page_15></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 style="text-indent:2%">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-month and six-month periods ended June 30, 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 style="text-indent:2%"><I>This Quarterly Report on Form 10-Q (the &#147;Report&#148;) contains
certain &#147;forward-looking statements&#148; that are based on management&#146;s exercise of
business judgment as well as assumptions made by, and information currently
available to, management. When used in this document, the words &#147;may,&#148;
</I>"<I>will,&#148; &#147;anticipate,&#148; &#147;believe,&#148; &#147;estimate,&#148; &#147;expect,&#148; &#147;intend,&#148; and
words of similar import, are intended to identify any forward-looking
statements. You should not place undue reliance on these forward-looking
statements. These statements reflect our current view of future events and are
subject to certain risks and uncertainties, as noted in the Company&#146;s Annual
Report on Form 10-K, filed with the SEC, and as noted below. Should one or more
of these risks or uncertainties materialize, or should underlying assumptions
prove incorrect, our actual results could differ materially from those
anticipated in these forward-looking statements. We undertake no obligation, and
do not intend, to update, revise or otherwise publicly release any revisions to
these forward-looking statements to reflect events or circumstances after the
date hereof, or to reflect the occurrence of any unanticipated events. Although
we believe that our expectations are based on reasonable assumptions, we can
give no assurance that our expectations will materialize.</I></P>
<P align=justify><B>Overview, History and Recent Developments </B></P>
<P align=justify style="text-indent:2%">Heritage Global Inc. (&#147;HGI&#148;, &#147;we&#148; or the &#147;Company&#148;) was
incorporated in the State of Florida in 1983 under the name &#147;MedCross, Inc.&#148; The
Company&#146;s name was changed to &#147;I-Link Incorporated&#148; in 1997, to &#147;Acceris
Communications Inc.&#148; in 2003, to &#147;C2 Global Technologies Inc.&#148; in 2005, to
&#147;Counsel RB Capital Inc.&#148; in 2011, and to Heritage Global Inc. effective August
22, 2013. The most recent name change more closely identifies the Company with
its core auction business, Heritage Global Partners, Inc. (&#147;HGP&#148;). </P>
<P align=justify style="text-indent:2%">On March 20, 2014, the Company&#146;s former majority shareholder,
Street Capital Group Inc. (formerly Counsel Corporation, herein referred to as
&#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
as of April 1, 2014. </P>
<P align=justify style="text-indent:2%">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 and following the acquisition, NLEX&#146;s role was limited to
being a broker or agent, but that role may expand in the future to include NLEX
acting as a principal. The acquisition is  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>
<!--$$/page=--><A name=page_16></A>
<P align=justify style="text-indent:2%">The organization chart below outlines the basic corporate
structure of the Company as of June 30, 2015. </P>
<P align=center><IMG src="form10qx16x1.jpg" border=0 width="610" height="251"></P><BR>
<p style="margin-left:5%">
<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%"><sup>(1) </sup> </TD>
      <TD>
        <P align=justify>Registrant.</P></TD></TR>
    <TR>
      <TD vAlign=top width="5%"><sup>(2) </sup> </TD>
      <TD>
        <P align=justify>Full service, global auction, appraisal and asset
        advisory company.</P></TD></TR>
    <TR>
      <TD vAlign=top width="5%"><sup>(3) </sup> </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%"><sup>(4) </sup> </TD>
      <TD>
        <P align=justify>Investment banking firm specializing in financially
        distressed companies and properties.</P></TD></TR>
    <TR>
      <TD vAlign=top width="5%"><sup>(5) </sup> </TD>
      <TD>
        <P align=justify>Broker of charged-off receivables.</P></TD></TR>
    <TR>
      <TD vAlign=top width="5%"><sup>(6) </sup> </TD>
      <TD>
        <P align=justify>Owns and licenses telecommunications
    patents.</P></TD></TR></TABLE>
<P align=justify><B><I>Asset liquidation </I></B></P>
<P align=justify style="text-indent:2%">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 style="text-indent:2%">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 style="text-indent:2%">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 style="text-indent:2%">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. The NLEX acquisition
is consistent with HGI&#146;s strategy to expand and diversify the services provided
by its asset liquidation business. </P>
<P align=justify style="text-indent:2%">As a result of the events and acquisitions outlined above, HGI
is positioned to be a value-driven, innovative leader in corporate and financial
asset liquidation transactions, valuations and advisory services. </P>
<P align=center>16</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_17></A>
<P align=justify>HGI focuses on identifying, valuing, acquiring and monetizing
underlying tangible and intangible assets in global industrial and financial
sectors. HGI specializes in both acting as an adviser and acquiring or brokering
turnkey manufacturing facilities, surplus industrial machinery and equipment,
industrial inventories, accounts receivable portfolios, related intellectual
property, and entire business enterprises. 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 style="text-indent:2%">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 $17.8 million from settlement and
licensing agreements and paid $2.6 million 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 style="text-indent:2%">The asset liquidation business consists primarily of the
auction, appraisal and asset advisory services provided by HGP and Equity
Partners, and, since 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 style="text-indent:2%">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, enabling it to
compete more effectively with 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 style="text-indent:2%">We are subject to federal, state and local consumer protection
laws, including laws protecting the privacy of customer non-public information
and regulations prohibiting unfair and deceptive trade practices. Many
jurisdictions also regulate "auctions" and "auctioneers" and may regulate online
auction services. These consumer protection laws and regulations could result in
substantial compliance costs and could interfere with the conduct of our
business. </P>
<P align=justify style="text-indent:2%">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>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_18></A>
<P align=justify><B>Critical Accounting Policies </B></P>
<P align=justify style="text-indent:2%">Management&#146;s Discussion and Analysis of Financial Condition and
Results of Operations references our unaudited condensed consolidated interim
financial statements, which have been prepared in accordance with generally
accepted accounting principles in the United States of America (&#147;GAAP&#148;). This
requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and the disclosure of contingent assets and
liabilities at the date of the financial statements, as well as the reported
amounts of revenue and expenses during the reporting period. Management bases
its estimates and judgments on historical experience and various other factors
that are considered to be reasonable under the circumstances. Actual results
could differ from those estimates. </P>
<P align=justify style="text-indent:2%">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, liabilities, contingent consideration, deferred income tax assets and
liabilities 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 style="text-indent:2%">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 six months of 2015. </P>
<P align=center>18</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_19></A>
<P align=justify><B>Management&#146;s Discussion of Financial Condition</B><B><I>
</I></B></P>
<P align=justify><B><I>Liquidity and Capital Resources </I></B></P>
<P align=justify  style="text-indent:2%"><B><I>Liquidity</I></B> </P>
<P align=justify style="text-indent:2%">At June 30, 2015 the Company had a working capital deficit of
$6.1 million, as compared to a working capital deficit of $4.0 million at
December 31, 2014, an increase of approximately $2.1 million. </P>
<P align=justify style="text-indent:2%">The Company&#146;s current assets decreased to $4.1 million compared
to $7.6 million at December 31, 2014. The most significant change was a decrease
of $2.4 million in accounts receivable. This was primarily due to the receipt of
$2.0 million of proceeds related to the Company&#146;s exit from its investment in
Polaroid during the fourth quarter of 2014. The cash received was subsequently used to repay third party and related party debt.</P>
<P align=justify style="text-indent:2%">The Company&#146;s current liabilities decreased to $10.2 million
compared to $11.5 million at December 31, 2014. Accounts payable and accrued
liabilities decreased by $1.6 million, the Counsel Loan decreased by $1.4
million, and the current portion of contingent consideration decreased by $0.3
million, for a total decrease of $3.3 million. This was offset by a net increase
of $2.0 million in the Company&#146;s current third party debt. Although during the
first quarter of 2015 the Company repaid the $0.5 million credit facility
balance that was outstanding at December 31, 2014, the portion of its third
party debt (the &#147;Third Party Loan&#148;) considered current increased by $2.5 from
December 31, 2014. The Third Party Loan matures on January 15, 2016.</P>
<P align=justify style="text-indent:2%">During the first six months of 2015, the Company&#146;s primary
sources of cash were the operations of its asset liquidation business, cash
receipts of $3.0 million related to its equity method investments, and advances
of $0.8 million under the Counsel Loan. Cash disbursements, other than those
related to debt repayment of $2.9 million ($0.5 million to third parties and
$2.4 million under the Counsel Loan), were primarily related to operating
expenses.</P>
<P align=justify style="text-indent:2%">The Company has historically classified both real estate
inventory and asset liquidation related equity method investments as
non-current, although they are expected to be converted to cash within a year.
At June 30, 2015 and December 31, 2014, these assets totaled approximately $6.9
million and $7.5 million, respectively. </P>
<P align=justify style="text-indent:2%">The Company is continuing to pursue licensing and royalty
agreements with respect to its patents. However, the Company expects that its
asset liquidation business will continue to be the primary source of cash
required for ongoing operations for the foreseeable future.</P>
<P align=justify  style="text-indent:2%"><B><I>Ownership Structure and Capital Resources</I></B><I>
</I></P>
<UL><LI>
<P align=justify>At June 30, 2015 the Company had stockholders&#146;
      equity of $12.4 million, as compared to $13.5 million at December 31,
2014.</P></LI>
  <LI>
    <P align=justify>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 as of 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 10 in the unaudited
      condensed consolidated financial statements. </P>
  </LI>
  <LI>The Company determines its future capital and
      operating requirements based upon its current and projected operating
      performance and the extent of its contractual commitments. The Company
      expects to be able to finance its future operations through a combination
      of its asset liquidation business and securing additional debt financing.
      The Company&#146;s contractual requirements are limited to the outstanding
      loans and lease commitments with related and unrelated parties. The
      Company intends to repay its outstanding loans at maturity, however in the
      event it cannot do so it expects to be able to refinance without adverse
      effects. Capital requirements are generally limited to the Company&#146;s purchases
of surplus and distressed assets. The Company believes that its current
    capital resources are sufficient for these requirements. In the event additional
capital is needed, the Company believes it can obtain additional debt financing through either  related party loans or through a new credit facility. </LI>
</UL>

<P align=center>19</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_20></A>
<P align=justify><B><I>Cash Position and Cash Flows</I></B><B> </B></P>
<P align=justify style="text-indent:2%">Cash and cash equivalents at June 30, 2015 were $2.7 million as
compared to $3.6 million at December 31, 2014, a decrease of $0.9 million. </P>
<P align=justify style="text-indent:2%"><B><I>Cash used in operating activities</I></B> Cash used in
operating activities was $1.3 million during the six months ended June 30, 2015
as compared to $1.0 million during the same period in 2014. During the first six
months of 2015 the Company had a pre-tax loss of $1.3 million, as compared to a
pre-tax loss of $1.5 million for the same period in 2014, a decrease of $0.2
million. The operations of NLEX, which was acquired during the second quarter of
2014, generated $0.9 million of operating profit for the six months ended June
30, 2015, excluding the NLEX related amortization of intangible assets, compared
to $0.1 for the six months ended June 30, 2014 (which included only one month of
NLEX operations). </P>
<P align=justify style="text-indent:2%">With respect to operations, the Company&#146;s operating loss for
the six month period ended June 30, 2015 remained substantially unchanged at
$1.1 million as compared to $1.2 million for the same period in 2014. Gross
profit from asset liquidation operations, including earnings of equity accounted
asset liquidation investments, increased by $1.4 million. This change was
largely due to the inclusion of NLEX gross profit of $2.2 million in 2015.
Selling general and administrative expenses increased by approximately $1.1 million, almost
all of which related to the 2015 inclusion of NLEX operations for the entire six
month period.</P>
<P align=justify style="text-indent:2%"><B><I>Cash provided by or used in investing activities
</I></B>Cash provided by investing activities during the six months ended June
30, 2015 was $2.6 million, as compared to $0.9 million cash used during the same
period in 2014. The 2015 activity consisted primarily of the following cash
receipts related to the Company&#146;s equity method investments: $2.0 million of
proceeds from the Company&#146;s December 2014 exit from Polaroid (received in 2015),
and $0.7 million of distributions from the Company&#146;s other equity method
investments. In 2014 the most significant item was the net $1.4 million cash
paid to acquire NLEX. This was offset partially by $0.5 million of cash
distributions from the Company&#146;s equity method investments. </P>
<P align=justify style="text-indent:2%"><B><I>Cash used in or provided by financing activities
</I></B>Cash used in financing activities was $2.2 million during the six months
ended June 30, 2015, as compared to $1.0 million cash provided during the same
period in 2014. The 2015 activity consisted of $0.5 million of debt repaid to
third parties, and net $1.6 million of debt repaid to Counsel. In 2014, the
Company received $1.3 million (net of repayments) as loans from third parties,
primarily used for the purchase of NLEX.</P>
<P align=center>20</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_21></A>
<P align=justify><B>Management&#146;s Discussion of Results of Operations </B></P>
<P align=justify style="text-indent:2%">The following table sets out the
Company&#146;s condensed consolidated results of operations for the three and six
months ended June 30, 2015 and 2014 (dollars in thousands).</P>
<P align=justify><B>Quarterly and Year to Date Statement of Operations</B></P>
<DIV>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 8pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="15%" bgColor=#ffffff
      colSpan=4><B>Three months ended</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="15%" bgColor=#ffffff
      colSpan=4><b>Change</b></TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="15%" bgColor=#ffffff
      colSpan=4><B>Six months ended</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="15%" bgColor=#ffffff
      colSpan=4><b>Change</b></TD>
    <TD vAlign=bottom noWrap align=left width="2%"
bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left bgColor=#ffffff>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><B>June 30, 2015</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bgColor=#ffffff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><STRONG>June 30,
    2014</STRONG>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><B>Dollars</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><B>Percent</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><B>June 30, 2015&nbsp;</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bgColor=#ffffff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><STRONG>June 30,
    2014</STRONG>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><B>Dollars</B> </TD>
    <TD vAlign=bottom noWrap align=center width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap
    align=center width="6%" bgColor=#ffffff><B>Percent</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom noWrap align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Revenue</B> </TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=left bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Asset liquidation: </TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left width="2%"
bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Commissions and other </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;2,379 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;2,312 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;67 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>3% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;5,191 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;3,322 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>&nbsp;1,869 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>56% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Asset sales </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>579 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>499 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>80 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>16% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>1,412 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>1,474 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>(62</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>-4% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Total revenue </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>2,958 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>2,811 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>147 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>5% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>6,603 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>4,796 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>1,807 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>38% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Operating costs and
      expenses:</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Asset liquidation </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>582 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>569 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>13 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>2% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>1,612 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>1,034 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>578 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>56% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Selling, general and
      administrative </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>2,985 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>2,609 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>376 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>14% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>5,908 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>4,758 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>1,150 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>24% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Depreciation and amortization
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>165 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>120 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>45 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>38% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>324 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>238 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>86 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>36% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Total operating costs and
      expenses </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>3,732 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>3,298 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>434 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>13% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>7,844 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>6,030 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>1,814 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>30% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Earnings (loss) of equity accounted
      asset <BR>liquidation investments </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>105 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>18 </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>87 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>483% </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>139 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>(12</TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff>
      <P align=justify>) </P></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>151 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="2%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="1%" bgColor=#e6efff></TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>1258% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="2%" bgColor=#e6efff></TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Operating Loss </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(669</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(469</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(200</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>43% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(1,102</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(1,246</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>144 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>12% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom nowrap 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" 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="6%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt"><B>Other income (expenses):</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="6%" bgColor=#ffffff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Earnings of other equity
      method <BR>investments </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>24 </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>(24</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>-100% </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>5 </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>35 </TD>
    <TD vAlign=bottom align=right width="2%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>(30</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff></TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>-86% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff></TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Interest expense - third
      party </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(1</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(100</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>99 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>-99% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(135</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>(171</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>36 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#ffffff>-21% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Interest expense - related
      party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>(23</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="6%" bgColor=#e6efff>(39</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>16 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="6%" bgColor=#e6efff>-41% </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="6%" bgColor=#e6efff>(45</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="6%" bgColor=#e6efff>(106</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>61 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="6%" bgColor=#e6efff>-58% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Total other expense </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>(24</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>(115</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>91 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>-79% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>(175</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>(242</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>67 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>-28% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Loss before income tax
      expense </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>(693</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="6%" bgColor=#e6efff>(584</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="6%" bgColor=#e6efff>(109</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="6%" bgColor=#e6efff>19% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>(1,277</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="6%" bgColor=#e6efff>(1,488</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="6%" bgColor=#e6efff>211 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="6%" bgColor=#e6efff>-14% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#ffffff>
    <p style="text-indent: -15pt; margin-left: 15pt">Income tax expense </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>24,667 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>(24,664</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#ffffff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="6%" bgColor=#ffffff>-100% </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%" bgColor=#ffffff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left vAlign=bottom nowrap bgColor=#e6efff>
    <p style="text-indent: -15pt; margin-left: 15pt">Net loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(693</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(584</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(109</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>19% </TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(1,280</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>&nbsp;(26,155</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>24,875 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="6%" bgColor=#e6efff>-95% </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="2%" bgColor=#e6efff>&nbsp;</TD>
  </TR></TABLE></DIV>
<P align=justify style="text-indent:2%">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 equity accounted asset liquidation investments.</P>
<P align=justify><B><I>Three-Month Period Ended June 30, 2015 Compared to
Three-Month Period Ended June 30, 2014 </I></B><B></B></P>
<P align=justify style="text-indent:2%">Asset liquidation revenues were
$3.0 million in 2015 compared to $2.8 million in 2014, asset liquidation expense
was $0.6 million in both 2015 and 2014, and earnings of equity method asset
liquidation investments were $0.1 million in 2015 compared to $18,000 in 2014.
The asset liquidation gross profit was therefore $2.5 million in 2015 compared
to $2.3 million in 2014, an increase of $0.2 million or 10%. 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 gross profit in the current quarter reflects
the vagaries of the timing of asset liquidation transactions. It also reflects
the acquisition of NLEX, which was responsible for $1.2 million of the quarter&#146;s
asset liquidation gross profit.</P>
<P align=center>21</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_22></A>
<P align=justify style="text-indent:2%"><B>Selling, general and
administrative expense</B>, including expenses paid to related parties, was $3.0
million during the three months ended June 30, 2015, compared to $2.6 million
during the same period in 2014, an increase of approximately $0.4 million or
14%. Selling, general and administrative expenses increased overall primarily
due to the inclusion of NLEX expenses of $0.6 million in 2015. </P>
<P align=justify style="text-indent:2%">Significant components of
selling, general and administrative expense were as shown below (dollars in
thousands): </P>
<TABLE width="640px" border=0 align="center" cellPadding=0
cellSpacing=0
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; ">

  <TR vAlign=top>
    <TD align=left valign="bottom" noWrap>&nbsp; </TD>
    <TD width="1%" align=left valign="bottom" noWrap >&nbsp;</TD>
    <TD width="23%" colSpan=4 align=center valign="bottom" noWrap><B>Three months ended</B>
</TD>
    <TD width="2%" align=center valign="bottom" noWrap >&nbsp;</TD>
    <TD width="1%" align=center valign="bottom" noWrap >&nbsp;</TD>
    <TD width="10%" align=center valign="bottom" noWrap>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" noWrap >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" noWrap>&nbsp; </TD>
    <TD width="1%" align=left valign="bottom" noWrap >&nbsp;</TD>
    <TD width="23%" colSpan=4 align=center valign="bottom" noWrap><B>June 30,</B> </TD>
    <TD width="2%" align=center valign="bottom" noWrap >&nbsp;</TD>
    <TD width="1%" align=center valign="bottom" noWrap >&nbsp;</TD>
    <TD width="10%" align=center valign="bottom" noWrap>&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" noWrap >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" noWrap>&nbsp; </TD>
    <TD width="1%" align=left valign="bottom" noWrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="10%" align=center valign="bottom" noWrap style="BORDER-BOTTOM: #000000 1px solid"><B>2015</B> </TD>
    <TD width="2%" align=center valign="bottom" noWrap >&nbsp;</TD>
    <TD width="1%" align=center valign="bottom" noWrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="10%" align=center valign="bottom" noWrap style="BORDER-BOTTOM: #000000 1px solid"><B>2014</B> </TD>
    <TD width="2%" align=center valign="bottom" noWrap >&nbsp;</TD>
    <TD width="1%" align=center valign="bottom" noWrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD>
    <TD
      width="10%" align=center valign="bottom" noWrap style="BORDER-BOTTOM: #000000 1px solid"><B>% change</B> </TD>
    <TD width="2%" align=left valign="bottom" noWrap style="BORDER-BOTTOM: #000000 1px solid"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">Compensation </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=left valign="bottom">&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=left valign="bottom">&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=left valign="bottom">&nbsp; </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgColor=#e6efff>&nbsp; &nbsp;HGP </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>$</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>&nbsp;1,050 </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>$</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>&nbsp;1,001 </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="10%" align=right valign="bottom" bgColor=#e6efff>5% </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; &nbsp;Equity Partners </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">360 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">284 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">27% </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgColor=#e6efff>&nbsp; &nbsp;NLEX </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>445 </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="10%" align=right valign="bottom" bgColor=#e6efff>161 </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="10%" align=right valign="bottom" bgColor=#e6efff>176% </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">&nbsp; &nbsp;Former President's salary </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">34 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">34 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">- </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgColor=#e6efff>&nbsp; &nbsp;Stock-based compensation </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>155 </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="10%" align=right valign="bottom" bgColor=#e6efff>122 </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="10%" align=right valign="bottom" bgColor=#e6efff>27% </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD valign="bottom">&nbsp; </TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="10%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="10%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD>
    <TD width="1%" valign="bottom" >&nbsp;</TD>
    <TD width="10%" valign="bottom">&nbsp; </TD>
    <TD width="2%" valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgColor=#e6efff>Legal </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>3 </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="10%" align=right valign="bottom" bgColor=#e6efff>138 </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="10%" align=right valign="bottom" bgColor=#e6efff>-98% </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">Consulting </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">124 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">109 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">14% </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgColor=#e6efff>Counsel management fees </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>90 </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="10%" align=right valign="bottom" bgColor=#e6efff>90 </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="10%" align=right valign="bottom" bgColor=#e6efff>- </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">Accounting and tax consulting </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">27 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">116 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">-77% </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgColor=#e6efff>Insurance, including Directors and Officers
      liability </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>40 </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="10%" align=right valign="bottom" bgColor=#e6efff>36 </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="10%" align=right valign="bottom" bgColor=#e6efff>11% </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">Occupancy </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">151 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">127 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">19% </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom" bgColor=#e6efff>Travel and entertainment </TD>
    <TD width="1%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD>
    <TD width="10%" align=right valign="bottom" bgColor=#e6efff>240 </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="10%" align=right valign="bottom" bgColor=#e6efff>167 </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="10%" align=right valign="bottom" bgColor=#e6efff>44% </TD>
    <TD width="2%" align=left valign="bottom"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left valign="bottom">Advertising and promotion </TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">80 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">74 </TD>
    <TD width="2%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="1%" align=left valign="bottom" >&nbsp;</TD>
    <TD width="10%" align=right valign="bottom">8% </TD>
<TD width="2%" align=left valign="bottom" >&nbsp;</TD></TR></TABLE>
<P align=justify style="text-indent:2%">The increases in insurance,
occupancy, travel and entertainment, and advertising and promotion expense are
primarily due to the inclusion of NLEX expenses for the entire quarter in 2015,
as compared to only one month in 2014. The decreases in legal and accounting
expense are primarily due to the inclusion, in 2014 only, of expenses related to
the acquisition of NLEX.</P>
<P align=justify style="text-indent:2%"><B>Depreciation and amortization
expense</B> was $0.2 million in 2015 compared to $0.1 million in 2014, and
consisted almost entirely of amortization expense related to intangible assets.
The increase in 2015 was due to the inclusion of amortization of the NLEX
intangible assets acquired in the second quarter of 2014. In both years the
depreciation of property and equipment was not material. </P>
<P align=justify><B><I>Six-Month Period Ended June 30, 2015 Compared to
Six-Month Period Ended June 30, 2014 </I></B><B></B></P>
<P align=justify style="text-indent:2%">Asset liquidation revenues were
$6.6 million in 2015 compared to $4.8 million in 2014, asset liquidation expense
was $1.6 million in 2015 compared to $1.0 million in 2014, and earnings of
equity method asset liquidation investments were $0.1 million in 2015 compared
to a loss of $12,000 in 2014. The asset liquidation gross profit was therefore
$5.1 million in 2015 compared to $3.8 million in 2014, an increase of
approximately $1.3
million or 37%. 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 gross profit in the
current year reflects the vagaries of the timing of asset liquidation
transactions. It also reflects the acquisition of NLEX, which was responsible
for $2.2 million of the year to date asset liquidation gross profit.</P>
<P align=center>22</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_23></A>
<P align=justify style="text-indent:2%"><B>Selling, general and
administrative expense</B>, including expenses paid to related parties, was $5.9
million during the six months ended June 30, 2015, compared to $4.8 million
during the same period in 2014, an increase of approximately $1.1 million or 24%. Selling,
general and administrative expenses increased overall primarily due to the
inclusion of NLEX expenses of $1.2 million in 2015. </P>
<P align=justify style="text-indent:2%">Significant components of
selling, general and administrative expense were as shown below (dollars in
thousands): </P>
<TABLE width="640px" border=0 align="center" cellPadding=0
cellSpacing=0
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; ">

  <TR vAlign=top>
    <TD noWrap align=left>&nbsp; </TD>
    <TD noWrap align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="23%" colSpan=4><B>Six months ended</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left>&nbsp; </TD>
    <TD noWrap align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="23%" colSpan=4><B>June 30,</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="10%">&nbsp; </TD>
    <TD noWrap align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>2015</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>2014</B> </TD>
    <TD noWrap align=center width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="1%"
    >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="10%"><B>% change</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="2%"
    >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Compensation </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="10%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="10%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=left width="10%">&nbsp; </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;HGP </TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>&nbsp;1,993 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD align=right width="10%" bgColor=#e6efff>&nbsp;1,951 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>2% </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Equity Partners </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">670 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">534 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">25% </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;NLEX </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>899 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>161 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>458% </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; &nbsp;Former President's salary </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">68 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">68 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>&nbsp; &nbsp;Stock-based compensation </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>276 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>245 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>13% </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="10%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="10%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD>
    <TD width="1%" >&nbsp;</TD>
    <TD width="10%">&nbsp; </TD>
    <TD width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Legal </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>114 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>167 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>-32% </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Consulting </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">227 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">228 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">- </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Counsel management fees </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>180 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>180 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>- </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Accounting and tax consulting </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">103 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">188 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">-45% </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Insurance, including Directors and Officers
      liability </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>85 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" 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="10%" bgColor=#e6efff>12% </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Occupancy </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">293 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">239 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">23% </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Travel and entertainment </TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>467 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>328 </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%"  bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="10%" bgColor=#e6efff>42% </TD>
    <TD align=left width="2%"  bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Advertising and promotion </TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">182 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">154 </TD>
    <TD align=left width="2%" >&nbsp;</TD>
    <TD align=left width="1%" >&nbsp;</TD>
    <TD align=right width="10%">18% </TD>
    <TD align=left width="2%" >&nbsp;</TD></TR></TABLE>
<P align=justify style="text-indent:2%">The increases in insurance,
occupancy, travel and entertainment, and advertising and promotion expense are
primarily due to the inclusion of NLEX expenses for the entire six months in
2015, as compared to only one month in 2014. The decreases in legal and
accounting expense are primarily due to the inclusion, in 2014 only, of expenses
related to the acquisition of NLEX. The increase in stock-based compensation is
primarily the result of expense recognized during the six month period ended
June 30, 2015 for restricted stock awards.</P>
<P align=justify style="text-indent:2%"><B>Depreciation and amortization
expense</B> was $0.3 million in 2015 compared to $0.2 million in 2014, and
consisted almost entirely of amortization expense related to intangible assets.
The increase in 2015 was due to the inclusion of amortization of the NLEX
intangible assets acquired in the second quarter of 2014. In both years the
depreciation of property and equipment was not material.</P>
<P align=center>23</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_24></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 style="text-indent:2%">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 style="text-indent:2%">We use the non-GAAP financial
measure &#147;EBITDA&#148; in assessing the Company&#146;s results. We define EBITDA as net
loss less interest expense, provision for income taxes, stock-based
compensation, 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 to 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 our GAAP
reported net loss to EBITDA for the periods presented (in thousands).</P>
<DIV>
<div align="center">
  <center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD noWrap align=left>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="7%">&nbsp; </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD noWrap align=center width="1%">&nbsp;</TD>
    <TD noWrap align=center width="17%" colSpan=4><B>Six months ended</B> </TD>
    <TD noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Q2/15</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Q1/15</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Q4/14</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Q3/14</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Q2/14</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>Q1/14</B> </TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><B>June 30, 2015 </B></TD>
    <TD noWrap align=center width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center
      width="7%"><STRONG>June 30, 2014</STRONG>&nbsp;&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left
    width="2%">&nbsp;</TD></TR>
  <TR>
    <TD noWrap>&nbsp; </TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD>
    <TD noWrap width="1%">&nbsp;</TD>
    <TD noWrap width="7%">&nbsp; </TD>
    <TD noWrap width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Net loss </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="7%" bgColor=#e6efff>&nbsp;(693</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="7%" bgColor=#e6efff>(587</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="7%" bgColor=#e6efff>(171</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="7%" bgColor=#e6efff>&nbsp;(188</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="7%" bgColor=#e6efff>&nbsp;(584</TD>
    <TD align=left width="2%" bgColor=#e6efff>)&nbsp; </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="7%" bgColor=#e6efff>(25,571</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>$</TD>
    <TD align=right width="7%" bgColor=#e6efff>&nbsp;(1,280</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD>
    <TD align=left width="1%" bgColor=#e6efff>$&nbsp;&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>(26,155</TD>
    <TD align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD align=left>Add back: </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=left width="7%">&nbsp; </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Depreciation and amortization </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>165</TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>159 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>209 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" 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="7%" bgColor=#e6efff>120 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>118 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>324 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>238 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Stock based compensation </TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">156 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">120 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">121 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">118 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">122 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">123 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">276 </TD>
    <TD align=left width="2%">&nbsp;</TD>
    <TD align=left width="1%">&nbsp;</TD>
    <TD align=right width="7%">245 </TD>
    <TD align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>Interest expense </TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>24 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>156 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>305 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>122 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>139 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>138 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>180 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD align=right width="7%" bgColor=#e6efff>277 </TD>
    <TD align=left width="2%" bgColor=#e6efff>&nbsp;</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="7%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="7%">3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="7%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="7%">55 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="7%">- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="7%">24,667
    </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="7%">3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" 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="7%">24,667
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
    width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#e6efff>EBITDA </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>&nbsp;(348</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>(149</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>464 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>&nbsp;226 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>&nbsp;(203</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>)&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>(525</TD>
    <TD width="2%" align=left bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>&nbsp;(497</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="1%"
    bgColor=#e6efff>$ </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=right width="7%"
    bgColor=#e6efff>(728</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" align=left width="2%"
    bgColor=#e6efff>) </TD>
  </TR></TABLE></center>
</div>
</DIV>
<P align=center>24</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_25></A>
<P align=justify><B>Item 3. Quantitative and Qualitative Disclosures about
Market Risk. </B></P>
<P align=justify style="text-indent:2%">Our primary exposure to market
risk is limited to interest rate and foreign exchange rate sensitivity, which is
affected by changes in the general level of interest rates and foreign exchange
rates. Due to the fact that our cash is deposited with major financial
institutions in non-interest bearing accounts, 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 June 30, 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 $16,000 for that
twelve-month period. We do not believe that, in the near term, we are subject to
material interest rate risk on our debt. There have been no material changes to
the interest rate risks since December 31, 2014.<P align=justify style="text-indent:2%">We did not have any foreign
currency hedges or other derivative financial instruments as of June 30, 2015.
We do not enter into financial instruments for trading or speculative purposes
and do not currently utilize derivative financial instruments. Although our
operations are conducted primarily in the United States we do conduct some asset
liquidation services in foreign countries and sometimes use foreign currencies
to conduct those services. Thus, we are occasionally subject to foreign
currency exchange rate risk. Management monitors operations and will act as
required to minimize this risk. There have been no material changes to the
foreign currency risks since December 31, 2014.</P>
<P align=justify><B>Item 4. Controls and Procedures.</B></P>
<P align=justify style="text-indent:2%">As of the end of the period
covered by this Quarterly Report, our Chief Executive Officer and Chief
Financial Officer (the &#147;Certifying Officers&#148;) conducted evaluations of our
disclosure controls and procedures. As defined in Rules 13a-15(e) and 15d-15(e)
of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), the
term &#147;disclosure controls and procedures&#148; means controls and other procedures of
an issuer that are designed to ensure that information required to be disclosed
by the issuer in the reports that it files or submits under the Exchange Act is
recorded, processed, summarized and reported, within the time periods specified
in the Commission&#146;s rules and forms. Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information
required to be disclosed by an issuer in the reports that it files or submits
under the Exchange Act is accumulated and communicated to the issuer&#146;s
management, including the Certifying Officers, to allow timely decisions
regarding required disclosure. Based on this evaluation, the Certifying Officers
have concluded that our disclosure controls and procedures were effective.</P>
<P align=justify style="text-indent:2%">Further, there were no changes in
our internal control over financial reporting during the second 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>25</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_26></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. <B></B></P>
<P align=justify><B>Item 2. Unregistered Sales of Equity Securities and Use of
Proceeds.</B></P>
<P align=justify>None. </P>
<P align=justify><B>Item 3. Defaults Upon Senior Securities.</B></P>
<P align=justify>None.</P>
<P align=justify><B>Item 4. Mine Safety Disclosures. </B></P>
<P align=justify>Not applicable.</P>
<P align=justify><B>Item 5. Other Information. </B></P>
<P align=justify>None. </P>
<P align=center>26</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_27></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 noWrap align=center ><B>Exhibit No.</B> </TD>
    <TD noWrap align=center width="92%"><B>Identification of Exhibit</B>
</TD></TR>
  <TR>
    <TD noWrap align=center >&nbsp;</TD>
    <TD noWrap align=center width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="exhibit31-1.htm">31.1 </a></TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="exhibit31-1.htm">Certification of Principal
      Executive Officer pursuant to Rule 13a-14(a) and 15d-14(a) as adopted
      under Section 302 of the Sarbanes-Oxley Act of 2002</a> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="exhibit31-2.htm">31.2</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="exhibit31-2.htm">Certification of Principal
      Financial Officer pursuant to Rule 13a-14(a) and 15d-14(a) as adopted
      under Section 302 of the Sarbanes-Oxley Act of 2002</a> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="exhibit32-1.htm">32.1</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="exhibit32-1.htm">Certification of Principal
      Executive Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant
      to Section 906 of the Sarbanes-Oxley Act of 2002</a> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="exhibit32-2.htm">32.2</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="exhibit32-2.htm">Certification of Principal
      Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant
      to Section 906 of the Sarbanes-Oxley Act of 2002</a> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="hgbl-20150630.xml">101.INS </a></TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="hgbl-20150630.xml">XBRL Instance Document </a></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="hgbl-20150630.xsd">101.SCH</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="hgbl-20150630.xsd">XBRL Taxonomy Extension Schema
      Document</a> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="hgbl-20150630_cal.xml">101.CAL</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="hgbl-20150630_cal.xml">XBRL Taxonomy Extension
      Calculation Linkbase Document</a> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="hgbl-20150630_def.xml">101.DEF</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="hgbl-20150630_def.xml">XBRL Taxonomy Extension
      Definition Linkbase Document</a> </TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="hgbl-20150630_lab.xml">101.LAB</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="hgbl-20150630_lab.xml">XBRL Taxonomy Extension Labels
      Linkbase Document </a></TD></TR>
  <TR>
    <TD align=center >&nbsp;</TD>
    <TD align=left width="92%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=center bgColor=#eeeeee ><a href="hgbl-20150630_pre.xml">101.PRE</a> </TD>
    <TD align=left width="92%" bgColor=#eeeeee><a href="hgbl-20150630_pre.xml">XBRL Taxonomy Extension
      Presentation Linkbase Document</a> </TD></TR></TABLE>
<P align=center>27</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_28></A>
<P align=center><B>SIGNATURES</B></P>
<P align=justify style="text-indent:2%">Pursuant to the requirements of
the Securities Exchange Act of 1934, the Registrant has duly caused this report
to be signed on its behalf by the undersigned thereunder duly authorized.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center colSpan=3>&nbsp;<B><U>Heritage Global Inc</U></B>. </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="3%" >&nbsp; </TD>
    <TD width="47%">&nbsp; </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="3%" >&nbsp; </TD>
    <TD width="47%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left >Date: August 13, 2015 </TD>
    <TD align=left width="3%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="47%">/s/
      Ross Dove </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >&nbsp; </TD>
    <TD align=left width="47%">Ross Dove </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >&nbsp; </TD>
    <TD align=left width="47%">Chief Executive Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >&nbsp; </TD>
    <TD align=left width="47%">(Principal Executive Officer) </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="3%" >&nbsp; </TD>
    <TD width="47%">&nbsp; </TD></TR>
  <TR>
    <TD >&nbsp; </TD>
    <TD width="3%" >&nbsp; </TD>
    <TD width="47%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="47%">/s/
      Scott A. West </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >&nbsp; </TD>
    <TD align=left width="47%">Scott A. West </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >&nbsp; </TD>
    <TD align=left width="47%">Chief Financial Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >&nbsp; </TD>
    <TD align=left width="47%">(Principal Financial Officer and Principal
      Accounting </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="3%" >&nbsp; </TD>
    <TD align=left width="47%">Officer) </TD></TR></TABLE>
<P align=center>28</P>
<HR style="PAGE-BREAK-AFTER: always" 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.: Form 10-Q - Filed by newsfilecorp.com</TITLE>
   <META name="HandheldFriendly" content="true">
</HEAD>

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

<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_29></A>
<P align=right><B>Exhibit 31.1 </B></P>
<P align=center><B>OFFICER&#146;S CERTIFICATION PURSUANT TO <BR></B><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B></P>
<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 colSpan=2>
      <P align=justify>I, Ross Dove, certify that: </P></TD></TR>
  <TR>
    <TD align=center colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;1. </TD>
    <TD align=left width="95%">
      <P align=justify>I have reviewed this Quarterly Report on Form 10-Q of
      Heritage Global Inc.; </P></TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="95%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD align=left>2. </TD>
    <TD align=left width="95%">
      <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>&nbsp; </TD>
    <TD width="95%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD align=left>3. </TD>
    <TD align=left width="95%">
      <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>&nbsp; </TD>
    <TD width="95%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD align=left>4. </TD>
    <TD align=left width="95%">
      <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><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%" ></TD>
    <TD align=left>a) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="90%"></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>b) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="90%"></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>c) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="90%"></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>d) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

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

  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>
      <P align=justify>&nbsp;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(b) </TD>
    <TD>
      <P align=justify>Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
reporting.</P></TD></TR></TABLE><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 colSpan=2>Date: August 13, 2015 </TD>
    <TD align=center width="57%">&nbsp;</TD></TR>
  <TR>
    <TD align=left colSpan=2>&nbsp;</TD>
    <TD align=center width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left
      width="40%">&nbsp;/s/ Ross Dove </TD>
    <TD align=left width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="40%">&nbsp;Ross Dove </TD>
    <TD align=left width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="40%">&nbsp;Chief Executive Officer </TD>
    <TD align=left width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="40%">&nbsp;(Principal Executive Officer) </TD>
    <TD align=left width="57%">&nbsp;</TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" 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>
   <META name="HandheldFriendly" content="true">
</HEAD>

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

<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_30></A>
<P align=right><B>Exhibit 31.2 </B></P>
<P align=center><B>OFFICER&#146;S CERTIFICATION PURSUANT TO <BR></B><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B></P>
<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 colSpan=2>I, Scott A. West, certify that: </TD></TR>
  <TR>
    <TD align=left colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp;1. </TD>
    <TD align=left width="95%">I have reviewed this Quarterly Report on Form
      10-Q of Heritage Global Inc.; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="95%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD align=left>2. </TD>
    <TD align=left width="95%">
      <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>&nbsp; </TD>
    <TD width="95%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD align=left>3. </TD>
    <TD align=left width="95%">
      <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>&nbsp; </TD>
    <TD width="95%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD align=left>4. </TD>
    <TD align=left width="95%">
      <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><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="5%" ></TD>
    <TD align=left>a) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="90%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>b) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="90%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>c) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="90%">
      <P align=justify></P></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>d) </TD>
    <TD align=left width="90%">
      <P align=justify>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></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

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

  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(b) </TD>
    <TD>
      <P align=justify>Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
reporting.</P></TD></TR></TABLE><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 colSpan=2>Date: August 13, 2015 </TD>
    <TD align=center width="57%">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="40%" >&nbsp; </TD>
    <TD width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="40%"
    >&nbsp; &nbsp;/s/ Scott A. West </TD>
    <TD align=left width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="40%" >&nbsp; &nbsp;Scott A. West </TD>
    <TD align=left width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="40%" >&nbsp; &nbsp;Chief Financial
      Officer </TD>
    <TD align=left width="57%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="40%" >&nbsp; &nbsp;(Principal Financial
      Officer) </TD>
    <TD align=left width="57%">&nbsp;</TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" 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>
   <META name="HandheldFriendly" content="true">
</HEAD>

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

<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_31></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)</P>
<P align=justify style="text-indent:5%">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 June 30, 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 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 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><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>August 13, 2015 </TD>
    <TD align=left width="50%">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="50%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><U>/s/ Ross Dove</U> </TD>
    <TD align=left width="50%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Ross Dove </TD>
    <TD align=left width="50%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Chief Executive Officer </TD>
    <TD align=left width="50%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>(Principal Executive Officer) </TD>
    <TD align=left width="50%">&nbsp;</TD></TR></TABLE><BR>



<HR style="PAGE-BREAK-AFTER: always" 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>
   <META name="HandheldFriendly" content="true">
</HEAD>

<BODY style="font-size:10pt;">
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_32></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)</P>
<P align=justify style="text-indent:5%">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 June 30, 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 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 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><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>August 13, 2015 </TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><U>/s/ Scott A. West</U> </TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Scott A. West </TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Chief Financial Officer </TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>(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-101.INS
<SEQUENCE>6
<FILENAME>hgbl-20150630.xml
<DESCRIPTION>XBRL INSTANCE FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:08:45:34 GMT-0700 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:dei="http://xbrl.sec.gov/dei/2014-01-31" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:hgbl="http://www.counselrb.com/20150630"  xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:us-gaap="http://fasb.org/us-gaap/2014-01-31">
  <link:schemaRef xlink:type="simple" xlink:arcrole="http://www.xbrl.org/2003/linkbase" xlink:href="hgbl-20150630.xsd"/>
  <dei:CurrentFiscalYearEndDate contextRef="cx_01_January_2015_TO_30_June_2015">--12-31</dei:CurrentFiscalYearEndDate>
  <dei:TradingSymbol contextRef="cx_01_January_2015_TO_30_June_2015">hgbl</dei:TradingSymbol>
  <dei:EntityRegistrantName contextRef="cx_01_January_2015_TO_30_June_2015">Heritage Global Inc.</dei:EntityRegistrantName>
  <dei:DocumentPeriodEndDate contextRef="cx_01_January_2015_TO_30_June_2015">2015-06-30</dei:DocumentPeriodEndDate>
  <dei:EntityCentralIndexKey contextRef="cx_01_January_2015_TO_30_June_2015">0000849145</dei:EntityCentralIndexKey>
  <dei:EntityVoluntaryFilers contextRef="cx_01_January_2015_TO_30_June_2015">No</dei:EntityVoluntaryFilers>
  <dei:EntityFilerCategory contextRef="cx_01_January_2015_TO_30_June_2015">Smaller Reporting Company</dei:EntityFilerCategory>
  <dei:EntityWellKnownSeasonedIssuer contextRef="cx_01_January_2015_TO_30_June_2015">No</dei:EntityWellKnownSeasonedIssuer>
  <dei:DocumentType contextRef="cx_01_January_2015_TO_30_June_2015">10-Q</dei:DocumentType>
  <dei:AmendmentFlag contextRef="cx_01_January_2015_TO_30_June_2015">false</dei:AmendmentFlag>
  <dei:EntityCommonStockSharesOutstanding contextRef="cx_07_August_2015" unitRef="shares" decimals="INF">28467648</dei:EntityCommonStockSharesOutstanding>
  <dei:EntityCurrentReportingStatus contextRef="cx_01_January_2015_TO_30_June_2015">Yes</dei:EntityCurrentReportingStatus>
  <dei:DocumentFiscalYearFocus contextRef="cx_01_January_2015_TO_30_June_2015">2015</dei:DocumentFiscalYearFocus>
  <dei:DocumentFiscalPeriodFocus contextRef="cx_01_January_2015_TO_30_June_2015">Q2</dei:DocumentFiscalPeriodFocus>
  <context id="cx_07_August_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2015-08-07</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_31_December_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_01_April_2015_TO_30_June_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2015-04-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_April_2014_TO_30_June_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2014-04-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_31_December_2014_StatementEquityComponentsAxis-PreferredStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_31_December_2014_StatementEquityComponentsAxis-CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_31_December_2014_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_31_December_2014_StatementEquityComponentsAxis-RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_31_December_2014_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-PreferredStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementEquityComponentsAxis-PreferredStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementEquityComponentsAxis-CommonStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementEquityComponentsAxis-RetainedEarningsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_31_December_2013">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2013-12-31</instant>
    </period>
  </context>
  <context id="cx_30_June_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2014-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_02_June_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-02</endDate>
    </period>
  </context>
  <context id="cx_02_June_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2014-06-02</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_02_June_2014_BusinessAcquisitionAxis-ContingentConsiderationMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:ContingentConsiderationMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-02</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-ContingentConsiderationMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:ContingentConsiderationMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_02_June_2014_RangeAxis-WeightedAverageMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RangeAxis">us-gaap:WeightedAverageMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-02</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-DirectorMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">us-gaap:DirectorMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_April_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:OptionMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-04-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:OptionMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:OptionMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_AwardTypeAxis-OptionMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:OptionMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_April_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-04-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_AwardTypeAxis-RestrictedStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-DirectorMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:DirectorMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_StatementClassOfStockAxis-ClassNPreferredSharesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">hgbl:ClassNPreferredSharesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_February_2012_TO_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">hgbl:CustomerBrokerNetworkMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:HgpMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-02-01</startDate>
      <endDate>2012-02-29</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">hgbl:CustomerBrokerNetworkMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:HgpMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">hgbl:CustomerBrokerNetworkMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:HgpMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:HgpMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2012-02-01</startDate>
      <endDate>2012-02-29</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:HgpMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:HgpMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_02_June_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-02</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:NoncompeteAgreementsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-02</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:NoncompeteAgreementsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:NoncompeteAgreementsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">hgbl:NlexsWebsiteMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-02</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">hgbl:NlexsWebsiteMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">hgbl:NlexsWebsiteMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-06-02</instant>
    </period>
  </context>
  <context id="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:TradeNamesMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_30_June_2011_BusinessAcquisitionAxis-EquityPartnersMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:EquityPartnersMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2011-06-30</instant>
    </period>
  </context>
  <context id="cx_29_February_2012_BusinessAcquisitionAxis-HgpMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:HgpMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2012-02-29</instant>
    </period>
  </context>
  <context id="cx_02_June_2014_BusinessAcquisitionAxis-NlexMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:NlexMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-06-02</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014_StatementScenarioAxis-ApproximationsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_31_December_2007_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">hgbl:KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="cx_31_December_2014_StatementScenarioAxis-ApproximationsMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">hgbl:KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_31_March_2015_StatementScenarioAxis-ApproximationsMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">hgbl:KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-03-31</instant>
    </period>
  </context>
  <context id="cx_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:OtherThirdPartyDebtMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-06-30</instant>
    </period>
  </context>
  <context id="cx_01_September_2003_TO_31_December_2003_DebtInstrumentAxis-CounselloanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:CounselloanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-09-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_DebtInstrumentAxis-CounselloanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:CounselloanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_31_December_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:OtherThirdPartyDebtMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <context id="cx_30_June_2015_DebtInstrumentAxis-OtherThirdPartyDebtMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:OtherThirdPartyDebtMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_31_December_2014_DebtInstrumentAxis-CounselloanMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:CounselloanMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-12-31</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:OtherThirdPartyDebtMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_31_December_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:OtherThirdPartyDebtMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-12-31</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_DebtInstrumentAxis-OtherThirdPartyDebtMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">hgbl:OtherThirdPartyDebtMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_31_December_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-12-31</endDate>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_IncomeTaxAuthorityAxis-UnrestrictedMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">hgbl:UnrestrictedMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_IncomeTaxAuthorityAxis-RestrictedMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">hgbl:RestrictedMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2015-06-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_NatureOfExpenseAxis-ManagementFeesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:NatureOfExpenseAxis">hgbl:ManagementFeesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014_NatureOfExpenseAxis-ManagementFeesMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:NatureOfExpenseAxis">hgbl:ManagementFeesMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_NatureOfExpenseAxis-OtherExpenseMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:NatureOfExpenseAxis">us-gaap:OtherExpenseMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014_NatureOfExpenseAxis-OtherExpenseMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:NatureOfExpenseAxis">us-gaap:OtherExpenseMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember_StatementScenarioAxis-LeaseAmountsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">hgbl:FosterCityCMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:LeaseAmountsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember_StatementScenarioAxis-LeaseAmountsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">hgbl:FosterCityCMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:LeaseAmountsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_June_2015_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember_StatementScenarioAxis-LeaseAmountsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">hgbl:EdwardsvilleILMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:LeaseAmountsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-06-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember_StatementScenarioAxis-LeaseAmountsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">hgbl:EdwardsvilleILMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:LeaseAmountsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-06-30</endDate>
    </period>
  </context>
  <context id="cx_31_December_2014_StatementScenarioAxis-ApproximationsMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2014-12-31</instant>
    </period>
  </context>
  <unit id="shares">
    <measure>shares</measure>
  </unit>
  <unit id="usd">
    <measure>iso4217:USD</measure>
  </unit>
  <unit id="usd_shares">
    <divide>
      <unitNumerator>
        <measure>iso4217:USD</measure>
      </unitNumerator>
      <unitDenominator>
        <measure>shares</measure>
      </unitDenominator>
    </divide>
  </unit>
  <unit id="pure">
    <measure>pure</measure>
  </unit>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">2707000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">3633000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:AccountsNotesAndLoansReceivableNetCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">612000</us-gaap:AccountsNotesAndLoansReceivableNetCurrent>
  <us-gaap:AccountsNotesAndLoansReceivableNetCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">3043000</us-gaap:AccountsNotesAndLoansReceivableNetCurrent>
  <us-gaap:DepositsAssetsCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">140000</us-gaap:DepositsAssetsCurrent>
  <us-gaap:DepositsAssetsCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">173000</us-gaap:DepositsAssetsCurrent>
  <us-gaap:InventoryNet contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">115000</us-gaap:InventoryNet>
  <us-gaap:InventoryNet contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">139000</us-gaap:InventoryNet>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">492000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">587000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:AssetsCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">4066000</us-gaap:AssetsCurrent>
  <us-gaap:AssetsCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">7575000</us-gaap:AssetsCurrent>
  <us-gaap:InventoryRealEstate contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">6508000</us-gaap:InventoryRealEstate>
  <us-gaap:InventoryRealEstate contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">6508000</us-gaap:InventoryRealEstate>
  <us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">442000</us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures>
  <us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">1134000</us-gaap:InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures>
  <us-gaap:PropertyPlantAndEquipmentNet contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">129000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:PropertyPlantAndEquipmentNet contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">150000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">7354000</us-gaap:IntangibleAssetsNetExcludingGoodwill>
  <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">7657000</us-gaap:IntangibleAssetsNetExcludingGoodwill>
  <us-gaap:Goodwill contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">8846000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">8846000</us-gaap:Goodwill>
  <us-gaap:Assets contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">27345000</us-gaap:Assets>
  <us-gaap:Assets contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">31870000</us-gaap:Assets>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">5587000</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">7225000</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
  <us-gaap:OtherShortTermBorrowings contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">2500000</us-gaap:OtherShortTermBorrowings>
  <us-gaap:OtherShortTermBorrowings contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">525000</us-gaap:OtherShortTermBorrowings>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">1604000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">2985000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:BusinessCombinationContingentConsiderationLiabilityCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">513000</us-gaap:BusinessCombinationContingentConsiderationLiabilityCurrent>
  <us-gaap:BusinessCombinationContingentConsiderationLiabilityCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">803000</us-gaap:BusinessCombinationContingentConsiderationLiabilityCurrent>
  <us-gaap:LiabilitiesCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">10204000</us-gaap:LiabilitiesCurrent>
  <us-gaap:LiabilitiesCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">11538000</us-gaap:LiabilitiesCurrent>
  <us-gaap:UnsecuredLongTermDebt contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:UnsecuredLongTermDebt>
  <us-gaap:UnsecuredLongTermDebt contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">2500000</us-gaap:UnsecuredLongTermDebt>
  <us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">3737000</us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent>
  <us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">3395000</us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent>
  <us-gaap:DeferredTaxLiabilitiesNoncurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">960000</us-gaap:DeferredTaxLiabilitiesNoncurrent>
  <us-gaap:DeferredTaxLiabilitiesNoncurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">960000</us-gaap:DeferredTaxLiabilitiesNoncurrent>
  <us-gaap:Liabilities contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">14901000</us-gaap:Liabilities>
  <us-gaap:Liabilities contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">18393000</us-gaap:Liabilities>
  <us-gaap:CommitmentsAndContingencies contextRef="cx_30_June_2015" unitRef="usd" xsi:nil="true"/>
  <us-gaap:CommitmentsAndContingencies contextRef="cx_31_December_2014" unitRef="usd" xsi:nil="true"/>
  <us-gaap:PreferredStockValue contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">6000</us-gaap:PreferredStockValue>
  <us-gaap:PreferredStockValue contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">6000</us-gaap:PreferredStockValue>
  <us-gaap:CommonStockValue contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">285000</us-gaap:CommonStockValue>
  <us-gaap:CommonStockValue contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">282000</us-gaap:CommonStockValue>
  <us-gaap:AdditionalPaidInCapital contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">283964000</us-gaap:AdditionalPaidInCapital>
  <us-gaap:AdditionalPaidInCapital contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">283691000</us-gaap:AdditionalPaidInCapital>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">-271748000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">-270468000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">-63000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">-34000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:StockholdersEquity contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">12444000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">13477000</us-gaap:StockholdersEquity>
  <us-gaap:LiabilitiesAndStockholdersEquity contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">27345000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:LiabilitiesAndStockholdersEquity contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">31870000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">31000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">31000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="cx_30_June_2015" unitRef="usd_shares" decimals="2">10.00</us-gaap:PreferredStockParOrStatedValuePerShare>
  <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="cx_31_December_2014" unitRef="usd_shares" decimals="2">10.00</us-gaap:PreferredStockParOrStatedValuePerShare>
  <us-gaap:PreferredStockSharesAuthorized contextRef="cx_30_June_2015" unitRef="shares" decimals="INF">10000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesAuthorized contextRef="cx_31_December_2014" unitRef="shares" decimals="INF">10000000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredStockSharesIssued contextRef="cx_30_June_2015" unitRef="shares" decimals="INF">569</us-gaap:PreferredStockSharesIssued>
  <us-gaap:PreferredStockSharesIssued contextRef="cx_31_December_2014" unitRef="shares" decimals="INF">575</us-gaap:PreferredStockSharesIssued>
  <us-gaap:PreferredStockSharesOutstanding contextRef="cx_30_June_2015" unitRef="shares" decimals="INF">569</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:PreferredStockSharesOutstanding contextRef="cx_31_December_2014" unitRef="shares" decimals="INF">575</us-gaap:PreferredStockSharesOutstanding>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="cx_30_June_2015" unitRef="usd_shares" decimals="2">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="cx_31_December_2014" unitRef="usd_shares" decimals="2">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockSharesAuthorized contextRef="cx_30_June_2015" unitRef="shares" decimals="INF">300000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesAuthorized contextRef="cx_31_December_2014" unitRef="shares" decimals="INF">300000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesIssued contextRef="cx_30_June_2015" unitRef="shares" decimals="INF">28467648</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesIssued contextRef="cx_31_December_2014" unitRef="shares" decimals="INF">28167408</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesOutstanding contextRef="cx_30_June_2015" unitRef="shares" decimals="INF">28467648</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:CommonStockSharesOutstanding contextRef="cx_31_December_2014" unitRef="shares" decimals="INF">28167408</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:SalesRevenueServicesNet contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">2379000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">2312000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">5191000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">3322000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">579000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">499000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">1412000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">1474000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:Revenues contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">2958000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">2811000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">6603000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">4796000</us-gaap:Revenues>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">582000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">569000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">1612000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">1034000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">2985000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">2609000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">5908000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">4758000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">165000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">120000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">324000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">238000</us-gaap:DepreciationAndAmortization>
  <us-gaap:CostsAndExpenses contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">3732000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">3298000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">7844000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">6030000</us-gaap:CostsAndExpenses>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">105000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">18000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">139000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-12000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-669000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-469000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-1102000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-1246000</us-gaap:OperatingIncomeLoss>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">0</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">24000</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">5000</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">35000</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">1000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">100000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">135000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">171000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">23000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">39000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">45000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">106000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-24000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-115000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-175000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-242000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-693000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-584000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-1277000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-1488000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">3000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">24667000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:NetIncomeLoss contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-693000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-584000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-1280000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-26155000</us-gaap:NetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">1000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">22000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-29000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">16000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-692000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-562000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-1309000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-26139000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="shares" decimals="INF">28240</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="shares" decimals="INF">28167</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="shares" decimals="INF">28204</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="shares" decimals="INF">28167</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_April_2015_TO_30_June_2015" unitRef="usd_shares" decimals="2">-0.02</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_April_2014_TO_30_June_2014" unitRef="usd_shares" decimals="2">-0.02</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd_shares" decimals="2">-0.05</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd_shares" decimals="2">-0.93</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:SharesOutstanding contextRef="cx_31_December_2014_StatementEquityComponentsAxis-PreferredStockMember" unitRef="shares" decimals="INF">575</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity contextRef="cx_31_December_2014_StatementEquityComponentsAxis-PreferredStockMember" unitRef="usd" decimals="-3">6000</us-gaap:StockholdersEquity>
  <us-gaap:SharesOutstanding contextRef="cx_31_December_2014_StatementEquityComponentsAxis-CommonStockMember" unitRef="shares" decimals="INF">28167408</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity contextRef="cx_31_December_2014_StatementEquityComponentsAxis-CommonStockMember" unitRef="usd" decimals="-3">282000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_31_December_2014_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember" unitRef="usd" decimals="-3">283691000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_31_December_2014_StatementEquityComponentsAxis-RetainedEarningsMember" unitRef="usd" decimals="-3">-270468000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_31_December_2014_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember" unitRef="usd" decimals="-3">-34000</us-gaap:StockholdersEquity>
  <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember" unitRef="usd" decimals="-3">276000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
  <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">276000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
  <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="shares" decimals="INF">300000</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures>
  <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="usd" decimals="-3">3000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures>
  <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember" unitRef="usd" decimals="-3">-3000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures>
  <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures>
  <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-PreferredStockMember" unitRef="shares" decimals="INF">-6</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
  <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="shares" decimals="INF">240</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
  <us-gaap:NetIncomeLoss contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-RetainedEarningsMember" unitRef="usd" decimals="-3">-1280000</us-gaap:NetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_January_2015_TO_30_June_2015_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember" unitRef="usd" decimals="-3">-29000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:SharesOutstanding contextRef="cx_30_June_2015_StatementEquityComponentsAxis-PreferredStockMember" unitRef="shares" decimals="INF">569</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity contextRef="cx_30_June_2015_StatementEquityComponentsAxis-PreferredStockMember" unitRef="usd" decimals="-3">6000</us-gaap:StockholdersEquity>
  <us-gaap:SharesOutstanding contextRef="cx_30_June_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="shares" decimals="INF">28467648</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity contextRef="cx_30_June_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="usd" decimals="-3">285000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_30_June_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember" unitRef="usd" decimals="-3">283964000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_30_June_2015_StatementEquityComponentsAxis-RetainedEarningsMember" unitRef="usd" decimals="-3">-271748000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_30_June_2015_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember" unitRef="usd" decimals="-3">-63000</us-gaap:StockholdersEquity>
  <hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">218000</hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt>
  <hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">276000</hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt>
  <us-gaap:AccretionOfDiscount contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">52000</us-gaap:AccretionOfDiscount>
  <us-gaap:AccretionOfDiscount contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">0</us-gaap:AccretionOfDiscount>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">276000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">245000</us-gaap:ShareBasedCompensation>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">144000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">23000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:EquityMethodInvestmentDividendsOrDistributions contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">242000</us-gaap:EquityMethodInvestmentDividendsOrDistributions>
  <us-gaap:EquityMethodInvestmentDividendsOrDistributions contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">366000</us-gaap:EquityMethodInvestmentDividendsOrDistributions>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-439000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-557000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInDepositsOutstanding contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-33000</us-gaap:IncreaseDecreaseInDepositsOutstanding>
  <us-gaap:IncreaseDecreaseInDepositsOutstanding contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-16000</us-gaap:IncreaseDecreaseInDepositsOutstanding>
  <us-gaap:IncreaseDecreaseInInventories contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-24000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInInventories contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-62000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-95000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">104000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInDeferredIncomeTaxes contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:IncreaseDecreaseInDeferredIncomeTaxes>
  <us-gaap:IncreaseDecreaseInDeferredIncomeTaxes contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-24667000</us-gaap:IncreaseDecreaseInDeferredIncomeTaxes>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-1667000</us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-1209000</us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-1343000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-958000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
  <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">1361000</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
  <us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">737000</us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital>
  <us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">471000</us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital>
  <us-gaap:ProceedsFromSaleOfEquityMethodInvestments contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">1992000</us-gaap:ProceedsFromSaleOfEquityMethodInvestments>
  <us-gaap:ProceedsFromSaleOfEquityMethodInvestments contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">0</us-gaap:ProceedsFromSaleOfEquityMethodInvestments>
  <us-gaap:PaymentsToAcquireEquityMethodInvestments contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">143000</us-gaap:PaymentsToAcquireEquityMethodInvestments>
  <us-gaap:PaymentsToAcquireEquityMethodInvestments contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">30000</us-gaap:PaymentsToAcquireEquityMethodInvestments>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">11000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">2586000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-931000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:ProceedsFromShortTermDebt contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:ProceedsFromShortTermDebt>
  <us-gaap:ProceedsFromShortTermDebt contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">2500000</us-gaap:ProceedsFromShortTermDebt>
  <us-gaap:RepaymentsOfShortTermDebt contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">525000</us-gaap:RepaymentsOfShortTermDebt>
  <us-gaap:RepaymentsOfShortTermDebt contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">1190000</us-gaap:RepaymentsOfShortTermDebt>
  <us-gaap:ProceedsFromRelatedPartyDebt contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">775000</us-gaap:ProceedsFromRelatedPartyDebt>
  <us-gaap:ProceedsFromRelatedPartyDebt contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">828000</us-gaap:ProceedsFromRelatedPartyDebt>
  <us-gaap:RepaymentsOfRelatedPartyDebt contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">2419000</us-gaap:RepaymentsOfRelatedPartyDebt>
  <us-gaap:RepaymentsOfRelatedPartyDebt contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">1105000</us-gaap:RepaymentsOfRelatedPartyDebt>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-2169000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">1033000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">-926000</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">-856000</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="cx_31_December_2013" unitRef="usd" decimals="-3">3213000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="cx_30_June_2014" unitRef="usd" decimals="-3">2357000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:IncomeTaxesPaid contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">62000</us-gaap:IncomeTaxesPaid>
  <us-gaap:IncomeTaxesPaid contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">29000</us-gaap:IncomeTaxesPaid>
  <us-gaap:InterestPaid contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">23000</us-gaap:InterestPaid>
  <us-gaap:InterestPaid contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">132000</us-gaap:InterestPaid>
  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_January_2015_TO_30_June_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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;These unaudited condensed consolidated interim financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global Partners, Inc. (&amp;#8220;HGP&amp;#8221;), Heritage Global LLC (&amp;#8220;HG LLC&amp;#8221;), Equity Partners HG LLC (&amp;#8220;Equity Partners&amp;#8221;), 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.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;We have prepared the condensed consolidated interim financial statements included herein pursuant to the rules and regulations of the United States Securities and Exchange Commission (the &amp;#8220;SEC&amp;#8221;). In management&amp;#8217;s opinion, these financial statements reflect all adjustments that are necessary to present fairly the results for 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;&amp;#160;The results of operations for the three and six month periods ended June 30, 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. Certain prior year balances within the condensed consolidated financial statements have been reclassified to conform to the current year presentation.&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="cx_01_January_2015_TO_30_June_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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The preparation of the Company&amp;#8217;s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Significant estimates include the assessment of collectability of revenue recognized, and the valuation of accounts receivable, inventory, investments, goodwill and intangible assets, liabilities, contingent consideration, deferred income tax assets and liabilities, and stock-based compensation. These estimates have the potential to significantly impact our consolidated financial statements, either because of the significance of the financial statement item to which they relate, or because they require judgment and estimation due to the uncertainty involved in measuring, at a specific point in time, events that are continuous in nature.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The critical accounting policies used in the preparation of our audited consolidated financial statements are discussed in our Annual Report on Form 10-K for the year ended December 31, 2014. There have been no changes to these policies in the first six 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In April 2014, the FASB issued Accounting Standards Update 2014-08,
      &lt;i&gt;Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity&lt;/i&gt;
      (&amp;#8220;ASU 2014-08&amp;#8221;). ASU 2014-08 requires discontinued operations treatment for disposals of a component or group of components that represents a strategic shift that has or will have a major impact on an entity&amp;#8217;s operations or financial results. It also expands the scope of ASC 205-20 to disposals of equity method investments and acquired businesses held for sale. With respect to disclosures, ASU 2014-08 both 1) expands disclosure requirements for transactions that meet the definition of a discontinued operation, and 2) requires entities to disclose information about individually significant components that are disposed of or held for sale and do not qualify as discontinued operations. ASU 2014-08 also requires specific presentation of various items on the face of the financial statements. ASU 2014-08 is effective for interim and annual periods beginning on or after December 15, 2014, with early adoption permitted. The Company 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      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:BusinessCombinationDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_June_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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;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 key employees of NLEX.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      The consideration for the acquisition consisted of $2.0
      million cash, and an earn-out 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 the Net Profits (as defined in the NLEX stock purchase agreement) of NLEX 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 $5.0
      million, and at June 30, 2015, subject to the application of a
      9% discount rate, is estimated to have a present value of approximately $4.2
      million. Key assumptions in determining this present value include projected earnings through May 2018 and a weighted average cost of capital of
      31.6% . At June 30, 2015, the Company has recorded a current liability of $0.5
      million for the first earn-out payment, and estimated that the non-current portion of the contingent consideration is $3.7
      million.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In connection with the contingent consideration, during the period January 1, 2015 through June 30, 2015, the Company recognized a total of $0.1
      million of interest expense which represents the accretion of the present value discount during the period.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;See Note 6 for discussion of the intangible assets and goodwill recorded in connection with the acquisition of NLEX.&lt;/p&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
  <us-gaap:PaymentsToAcquireBusinessesGross contextRef="cx_01_January_2014_TO_02_June_2014" unitRef="usd" decimals="-5">2000000</us-gaap:PaymentsToAcquireBusinessesGross>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh contextRef="cx_02_June_2014" unitRef="usd" decimals="-5">5000000</us-gaap:BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh>
  <us-gaap:FairValueInputsDiscountRate contextRef="cx_01_January_2014_TO_02_June_2014_BusinessAcquisitionAxis-ContingentConsiderationMember" unitRef="pure" decimals="2">0.09</us-gaap:FairValueInputsDiscountRate>
  <us-gaap:FairValueInputsDiscountRate contextRef="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-ContingentConsiderationMember" unitRef="pure" decimals="2">0.09</us-gaap:FairValueInputsDiscountRate>
  <us-gaap:BusinessCombinationContingentConsiderationLiability contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">4200000</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:BusinessCombinationContingentConsiderationLiabilityCurrent contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">500000</us-gaap:BusinessCombinationContingentConsiderationLiabilityCurrent>
  <us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">3700000</us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent>
  <us-gaap:AccretionOfDiscount contextRef="cx_01_January_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">100000</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 the Net Profits (as defined in the NLEX stock purchase agreement) of NLEX 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 $5.0 million, and at June 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $4.2 million.</us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription contextRef="cx_01_January_2015_TO_30_June_2015">Under the terms of the NLEX purchase agreement, the Company will pay, to the former owner of NLEX, 50% of the Net Profits (as defined in the NLEX stock purchase agreement) of NLEX 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 $5.0 million, and at June 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $4.2 million.</us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="cx_01_January_2015_TO_30_June_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;
			&lt;b style="margin-left: 5%;"&gt;Options&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			At June 30, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			During the first six months of both 2015 and 2014, the Company issued a total of 50,000 options to the Company&amp;#8217;s independent directors as part of their annual compensation. During the same period in 2015, 40,000 options expired and no options were exercised or forfeited.&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The following summarizes the changes in common stock options for the six months ended June 30, 2015:&lt;/p&gt;
		&lt;div align="right"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Weighted&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Average&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Exercise&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;Options&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;Price&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Outstanding at December 31, 2014&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								2,165,000&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								1.71&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Granted&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								50,000&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								0.42&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Expired&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								(40,000&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								0.90&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Outstanding at June 30, 2015&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								2,175,000&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								1.70&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr&gt;
							&lt;td bgcolor="#e6efff" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Options exercisable at June 30, 2015&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								1,743,750&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								1.78&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company recognized stock-based compensation expense related to stock options of $0.1 million and $0.2 million for the three and six months ended June 30, 2015, respectively. As of June 30, 2015 there is approximately $0.2 million of unrecognized 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;
				&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b style="margin-left: 5%;"&gt;Restricted Stock&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Restricted stock awards represent a right to receive shares of common stock at a future date determined in accordance with the participant&amp;#8217;s award agreement. There is no exercise price and no monetary payment required for receipt of restricted stock awards or the shares issued in settlement of the award. Instead, consideration is furnished in the form of the participant&amp;#8217;s services to the Company. Compensation cost for these awards is based on the fair value on the date of grant and recognized as compensation expense on a straight-line basis over the requisite service period.&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The following summarizes the changes in restricted stock awards for the six months ended June 30, 2015:&lt;/p&gt;
		&lt;div align="right"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Weighted&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Restricted&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Average Grant&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Stock&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
								&lt;b&gt;Date Fair Value&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;Awards&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;Per Share&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Awards at December 31, 2014&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								300,000&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								0.38&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Granted&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								&amp;#8212;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="12%"&gt;
								&amp;#8212;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Vested&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								(150,000&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								0.38&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Unvested awards at June 30, 2015&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								150,000&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="12%"&gt;
								0.38&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr&gt;
							&lt;td bgcolor="#e6efff" valign="bottom"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Vested awards at June 30, 2015&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								150,000&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="12%"&gt;
								0.38&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;nbsp;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company recognized stock-based compensation expense related to restricted stock awards of $0.1 million for both the three and six months ended June 30, 2015, respectively. As of June 30, 2015 there is approximately $0.1 million of unrecognized stock-based compensation expense related to unvested restricted stock awards, 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_30_June_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="90%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;&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="12%"&gt;
        &lt;b&gt;Weighted&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;&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="12%"&gt;
        &lt;b&gt;Average&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;&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="12%"&gt;
        &lt;b&gt;Exercise&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;Options&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;Price&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" 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;Outstanding at December 31, 2014&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        2,165,000
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        1.71
      &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;Granted&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        50,000
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        0.42
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Expired&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        (40,000
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        0.90
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Outstanding at June 30, 2015&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        2,175,000
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        1.70
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Options exercisable at June 30, 2015&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        1,743,750
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        1.78
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_31_December_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_30_June_2015" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd_shares" decimals="2">0.42</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="shares" decimals="0">40000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd_shares" decimals="2">0.90</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_30_June_2015" unitRef="shares" decimals="0">2175000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_30_June_2015" unitRef="usd_shares" decimals="2">1.70</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_30_June_2015" unitRef="shares" decimals="0">1743750</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_30_June_2015" unitRef="usd_shares" decimals="2">1.78</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&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="12%"&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="12%"&gt;
        &lt;b&gt;Weighted&lt;/b&gt;
      &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" 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="12%"&gt;
        &lt;b&gt;Restricted&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
        &lt;b&gt;Average Grant&lt;/b&gt;
      &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" 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="12%"&gt;
        &lt;b&gt;Stock&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
        &lt;b&gt;Date Fair Value&lt;/b&gt;
      &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" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;Awards&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;Per Share&lt;/b&gt;
      &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;Awards at December 31, 2014&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        300,000
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        0.38
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Granted&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        &amp;#8212;
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="12%"&gt;
        &amp;#8212;
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        (150,000
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        0.38
      &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;Unvested awards at June 30, 2015&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        150,000
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="12%"&gt;
        0.38
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr&gt;
      &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Vested awards at June 30, 2015&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        150,000
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="12%"&gt;
        0.38
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber contextRef="cx_31_December_2014" unitRef="shares" decimals="0">300000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="cx_31_December_2014" unitRef="usd_shares" decimals="2">0.38</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd_shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="shares" decimals="0">-150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd_shares" decimals="2">0.38</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber contextRef="cx_30_June_2015" unitRef="shares" decimals="0">150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="cx_30_June_2015" unitRef="usd_shares" decimals="2">0.38</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber contextRef="cx_30_June_2015" unitRef="shares" decimals="0">150000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue contextRef="cx_30_June_2015" unitRef="usd_shares" decimals="2">0.38</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_April_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember" unitRef="usd" decimals="-5">100000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember" unitRef="usd" decimals="-5">200000</us-gaap:ShareBasedCompensation>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember" unitRef="usd" decimals="-5">200000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="cx_01_January_2015_TO_30_June_2015_AwardTypeAxis-OptionMember">P1Y9M18D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_April_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember" unitRef="usd" decimals="-5">100000</us-gaap:ShareBasedCompensation>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember" unitRef="usd" decimals="-5">100000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="cx_01_January_2015_TO_30_June_2015_AwardTypeAxis-RestrictedStockMember">P1Y9M18D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember" unitRef="usd" decimals="-5">100000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-DirectorMember" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_January_2015_TO_30_June_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 5 &amp;#8211; Earnings Per Share&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company is required, in periods in which it has net income, to calculate basic earnings per share (&amp;#8220;basic EPS&amp;#8221;) using the two-class method. The two-class method is required because the Company&amp;#8217;s Class N preferred shares, each of which is convertible to 40 common shares, have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock. Under the two-class method, earnings for the period are allocated on a pro-rata basis to the common and preferred stockholders. The weighted-average number of common and preferred shares outstanding during the period is then used to calculate basic EPS for each class of shares.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;In periods in which the Company has a net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two-class method is not used in periods in which the Company has a net loss because the preferred stock does not participate in losses.&lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;Stock options and other potential common shares are included in the calculation of diluted earnings per share (&amp;#8220;diluted EPS&amp;#8221;), since they are assumed to be exercised or converted, except when their effect would be anti-dilutive. For the six months ended June 30, 2015 and 2014, the Company recorded a net loss and therefore in both years excluded the outstanding options as of June 30 from its calculation of diluted EPS, since they would be anti-dilutive.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="shares" decimals="0">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="shares" decimals="0">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="cx_01_January_2015_TO_30_June_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:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_June_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 style="margin-left: 5%;"&gt;Identifiable intangible assets&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company&amp;#8217;s identifiable intangible assets are associated with its acquisitions of HGP in 2012 and NLEX in 2014, as shown in the table below (dollars in thousands):&lt;/p&gt;
				&lt;div&gt;
									&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;
					&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" 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="8%"&gt;
								&lt;b&gt;Original&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="8%"&gt;
								&lt;b&gt;Remaining&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="8%"&gt;
								&lt;b&gt;Acquisition&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="8%"&gt;
								&lt;b&gt;Accumulated&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="8%"&gt;
								&lt;b&gt;Carrying Value&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
								&lt;b&gt;Amortized Intangible Assets&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								&lt;b&gt;Life (years)&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								&lt;b&gt;Life (years)&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								&lt;b&gt;Cost&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								&lt;b&gt;Amortization&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								&lt;b&gt;June 30, 2015&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" 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;
								Customer/Broker Network (HGP)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
								12&lt;/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 bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;
								8.7&lt;/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="8%"&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="8%"&gt;
								(1,161&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
								3,019&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 (HGP)&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="8%"&gt;
								14&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td style="text-align: center;" valign="bottom" width="8%"&gt;
								10.7&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								1,460&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								(348&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								1,112&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 Relationships (NLEX)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
								7.6&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;
								6.6&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&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="8%"&gt;
								(119&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
								715&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;
								Non-Compete Agreement (NLEX)&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="8%"&gt;
								2&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td style="text-align: center;" valign="bottom" width="8%"&gt;
								0.9&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								71&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								(38&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								33&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" 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="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
								5&lt;/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 bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;
								3.9&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&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" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								(10&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								38&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;
								Total&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								6,593&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								(1,676&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="8%"&gt;
								4,917&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 align="center" bgcolor="#e6efff" valign="bottom" width="8%"&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="8%"&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="8%"&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="8%"&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="8%"&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;Unamortized 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" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Trade Name (NLEX)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
								N/A&lt;/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 bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;
								N/A&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								2,437&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								&amp;#8212;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								2,437&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								&lt;b&gt;Total&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="8%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								9,030&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								(1,676&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								)&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
								7,354&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Amortization expense during the first six months of 2015 and 2014 was $0.3 million and $0.2 million, respectively.&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The estimated amortization expense as of June 30, 2015 during the next five fiscal years is shown below (in thousands):&lt;/p&gt;
		&lt;div align="center"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
								&lt;b&gt;&lt;u&gt;Year&lt;/u&gt; &lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="47%"&gt;
								&lt;b&gt;&lt;u&gt;Amount&lt;/u&gt; &lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;
								2015 (remainder of year from July 1, 2015 to&lt;br /&gt;
								December 31, 2015)&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td style="text-align: center; vertical-align: top; width: 47%; background-color: rgb(230, 239, 255);"&gt;
								$303&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="center" valign="bottom"&gt;
								2016&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="47%"&gt;
								$587&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="center" bgcolor="#e6efff" valign="bottom"&gt;
								2017&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="47%"&gt;
								$572&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="center" valign="bottom"&gt;
								2018&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="47%"&gt;
								$572&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="center" bgcolor="#e6efff" valign="bottom"&gt;
								2019&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="47%"&gt;
								$566&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b style="margin-left: 5%;"&gt;Goodwill&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company&amp;#8217;s goodwill is related to its asset liquidation business, and is comprised of goodwill from three acquisitions, as shown in the table below (in thousands). There were no impairment losses or other charges to the carrying amount of goodwill during the six months ended June 30, 2015 and 2014.&lt;/p&gt;
		&lt;div align="right"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
								&lt;b&gt;&lt;u&gt;Entity acquired&lt;/u&gt; &lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="33%"&gt;
								&lt;b&gt;&lt;u&gt;Acquisition date&lt;/u&gt; &lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="width: 209px;" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="width: 15px;" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" nowrap="nowrap" style="width: 59px;" valign="bottom" width="25%"&gt;
								&lt;b&gt;&lt;u&gt;Goodwill&lt;/u&gt; &lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom" width="4%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Equity Partners&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="33%"&gt;
								June 2011&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%"&gt;
								573&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="4%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								HGP&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="33%"&gt;
								February 2012&lt;/td&gt;
							&lt;td align="left" style="width: 209px;" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="width: 15px;" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="width: 59px;" valign="bottom" width="25%"&gt;
								4,728&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="4%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								NLEX&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" valign="bottom" width="33%"&gt;
								June 2014&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%"&gt;
								&lt;u&gt;3,545 &lt;/u&gt;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="4%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Total goodwill&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" valign="bottom" width="33%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="width: 209px;" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="width: 15px;" valign="bottom" width="1%"&gt;
								&lt;u&gt;$&lt;/u&gt;&lt;/td&gt;
							&lt;td align="right" style="width: 59px;" valign="bottom" width="25%"&gt;
								&lt;u&gt;8,846 &lt;/u&gt;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="4%"&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_30_June_2015">&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;
  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" 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="8%"&gt;
        &lt;b&gt;Original&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="8%"&gt;
        &lt;b&gt;Remaining&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="8%"&gt;
        &lt;b&gt;Acquisition&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="8%"&gt;
        &lt;b&gt;Accumulated&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="8%"&gt;
        &lt;b&gt;Carrying Value&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
        &lt;b&gt;Amortized Intangible Assets&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        &lt;b&gt;Life (years)&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        &lt;b&gt;Life (years)&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        &lt;b&gt;Cost&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        &lt;b&gt;Amortization&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        &lt;b&gt;June 30, 2015&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" 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;Customer/Broker Network (HGP)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
        12
      &lt;/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 bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;
        8.7
      &lt;/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;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
        4,180
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
        (1,161
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
        3,019
      &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 (HGP)&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="8%"&gt;
        14
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td style="text-align: center;" valign="bottom" width="8%"&gt;
        10.7
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        1,460
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        (348
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        1,112
      &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 Relationships (NLEX)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
        7.6
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;
        6.6
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&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="8%"&gt;
        (119
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
        715
      &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;Non-Compete Agreement (NLEX)&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="8%"&gt;
        2
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td style="text-align: center;" valign="bottom" width="8%"&gt;
        0.9
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        71
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        (38
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        33
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" 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="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
        5
      &lt;/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 bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;
        3.9
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&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" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        (10
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        38
      &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;Total&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        6,593
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        (1,676
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="8%"&gt;
        4,917
      &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 align="center" bgcolor="#e6efff" valign="bottom" width="8%"&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="8%"&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="8%"&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="8%"&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="8%"&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;Unamortized 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" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Trade Name (NLEX)&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="8%"&gt;N/A&lt;/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 bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%"&gt;N/A&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        2,437
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        &amp;#8212;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        2,437
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;
        &lt;b&gt;Total&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="8%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        9,030
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        (1,676
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
        7,354
      &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:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_February_2012_TO_29_February_2012_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember">P12Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1 contextRef="cx_01_January_2015_TO_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember">P8Y8M12D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">1161000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">3019000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_February_2012_TO_29_February_2012_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">P14Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1 contextRef="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">P10Y8M12D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_June_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_June_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">348000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_June_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1112000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_January_2014_TO_02_June_2014_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember">P7Y7M6D</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1 contextRef="cx_01_January_2015_TO_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember">P6Y7M6D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">834000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">119000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_June_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">715000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_January_2014_TO_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember">P2Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1 contextRef="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember">P0Y10M24D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">71000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">38000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">33000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="cx_01_January_2014_TO_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember">P5Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
  <us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1 contextRef="cx_01_January_2015_TO_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember">P3Y10M24D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">48000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">10000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">38000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">6593000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">1676000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">4917000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill contextRef="cx_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">2437000</us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_02_June_2014_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">0</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill contextRef="cx_30_June_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">2437000</us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill>
  <us-gaap:IntangibleAssetsGrossExcludingGoodwill contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">9030000</us-gaap:IntangibleAssetsGrossExcludingGoodwill>
  <us-gaap:ScheduleOfExpectedAmortizationExpenseTableTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
        &lt;b&gt;
          &lt;u&gt;Year&lt;/u&gt;
        &lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="47%"&gt;
        &lt;b&gt;
          &lt;u&gt;Amount&lt;/u&gt;
        &lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;
        2015 (remainder of year from July 1, 2015 to
        &lt;br/&gt;
        December 31, 2015)
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td style="text-align: center; vertical-align: top; width: 47%; background-color: rgb(230, 239, 255);"&gt;
        $303
      &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="center" valign="bottom"&gt;2016&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="47%"&gt;
        $587
      &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="center" bgcolor="#e6efff" valign="bottom"&gt;2017&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="47%"&gt;
        $572
      &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="center" valign="bottom"&gt;2018&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="47%"&gt;
        $572
      &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="center" bgcolor="#e6efff" valign="bottom"&gt;2019&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="47%"&gt;
        $566
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfExpectedAmortizationExpenseTableTextBlock>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">303000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">587000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">572000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">572000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">566000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
  <us-gaap:ScheduleOfGoodwillTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
        &lt;b&gt;
          &lt;u&gt;Entity acquired&lt;/u&gt;
        &lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="33%"&gt;
        &lt;b&gt;
          &lt;u&gt;Acquisition date&lt;/u&gt;
        &lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="width: 209px;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="width: 15px;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" nowrap="nowrap" style="width: 59px;" valign="bottom" width="25%"&gt;
        &lt;b&gt;
          &lt;u&gt;Goodwill&lt;/u&gt;
        &lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" valign="bottom" width="4%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Equity Partners&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="33%"&gt;June 2011&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%"&gt;
        573
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="4%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;HGP&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="33%"&gt;February 2012&lt;/td&gt;
      &lt;td align="left" style="width: 209px;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="width: 15px;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="width: 59px;" valign="bottom" width="25%"&gt;
        4,728
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="4%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;NLEX&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="33%"&gt;June 2014&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%"&gt;
        &lt;u&gt;
          3,545
        &lt;/u&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="4%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Total goodwill&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" valign="bottom" width="33%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="width: 209px;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="width: 15px;" valign="bottom" width="1%"&gt;
        &lt;u&gt;$&lt;/u&gt;
      &lt;/td&gt;
      &lt;td align="right" style="width: 59px;" valign="bottom" width="25%"&gt;
        &lt;u&gt;
          8,846
        &lt;/u&gt;
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="4%"&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:AmortizationOfIntangibleAssets contextRef="cx_01_January_2015_TO_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">300000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets contextRef="cx_01_January_2014_TO_30_June_2014_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">200000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:GoodwillImpairmentLoss contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-5">0</us-gaap:GoodwillImpairmentLoss>
  <us-gaap:GoodwillImpairmentLoss contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-5">0</us-gaap:GoodwillImpairmentLoss>
  <us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_June_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 7 &amp;#8211; Equity Method 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 style="margin-left: 5%;"&gt;Summarized financial information &amp;#8211; Equity method accounted asset liquidation investments&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The summarized results of operations attributable to HGI&amp;#8217;s equity method accounted asset liquidation investments are detailed in the table below (in thousands):&lt;/p&gt;
    &lt;div align="right"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom"&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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
                  &lt;b&gt;Six months ended June 30,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  &lt;b&gt;2015&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  &lt;b&gt;2014&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" 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="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Revenues&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  646
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  10
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;Operating income (loss)&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  139
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  (12
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" 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 style="margin-left: 5%;"&gt;Other investments&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      At June 30, 2015 and December 31, 2014, the Company&amp;#8217;s sole other equity method 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 $20,000. Knight&amp;#8217;s Bridge GP is the general partner of Knight&amp;#8217;s Bridge Capital Partners Internet Fund No. 1 LP (the &amp;#8220;Fund&amp;#8221;). The Fund holds investments in several non-public Internet-based e-commerce businesses. The Company accounts for its investment under the equity method.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      At December 31, 2014 the Company&amp;#8217;s net investment was $0.2
      million, which included approximately $0.1
      million 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 the profit distribution of $0.1
      million in March 2015.
    &lt;/p&gt;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
  <hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom"&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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
            &lt;b&gt;Six months ended June 30,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &lt;b&gt;2015&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            &lt;b&gt;2014&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" 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="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Revenues&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            646
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            10
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;Operating income (loss)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            139
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            (12
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;/tr&gt;
    &lt;/table&gt;</hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">646000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">10000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <us-gaap:InvestmentOwnedAtCost contextRef="cx_31_December_2007_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="0">20000</us-gaap:InvestmentOwnedAtCost>
  <us-gaap:EquityMethodInvestments contextRef="cx_31_December_2014_StatementScenarioAxis-ApproximationsMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-5">200000</us-gaap:EquityMethodInvestments>
  <hgbl:EquityMethodInvestmentDistributionReceivable contextRef="cx_31_December_2014_StatementScenarioAxis-ApproximationsMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-5">100000</hgbl:EquityMethodInvestmentDistributionReceivable>
  <us-gaap:EquityMethodInvestmentsFairValueDisclosure contextRef="cx_31_March_2015_StatementScenarioAxis-ApproximationsMember_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis-KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" unitRef="usd" decimals="-5">100000</us-gaap:EquityMethodInvestmentsFairValueDisclosure>
  <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_30_June_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;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Outstanding debt at June 30, 2015 and December 31, 2014 is summarized as follows (in thousands):&lt;/p&gt;
		&lt;div align="right"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" nowrap="nowrap" valign="bottom"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%"&gt;
								&lt;b&gt;June 30,&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%"&gt;
								&lt;b&gt;December 31,&lt;/b&gt;&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" nowrap="nowrap" valign="bottom"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;2015&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" 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="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								&lt;b&gt;Current:&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Third Party Loan&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								2,500&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								&amp;#160; &amp;#8212;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Counsel Loan&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								1,604&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								2,985&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Credit Facility&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&amp;#8212;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								525&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								4,104&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								3,510&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								&lt;b&gt;Non-current:&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Third Party Loan&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&amp;#8212;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								2,500&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="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="12%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Total debt&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								4,104&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								6,010&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company entered into a loan with an unrelated party (the &amp;#8220;Third Party Loan&amp;#8221;) during the second quarter of 2014 for a principal amount of $2.5 million. 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Counsel Loan, which is due on demand, was originally entered into during the fourth quarter of 2003 and accrued interest at 10% per annum compounded quarterly from the date funds were advanced. The Counsel Loan is secured by the assets of the Company.&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			In the second quarter of 2014, following Street Capital Group Inc.&amp;#8217;s (formerly Counsel Corporation, herein referred to as &amp;#8220;Counsel&amp;#8221;) 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 loan agreement, 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 (&amp;#8220;WSJ&amp;#8221;) prime rate + 2.0%, or the maximum rate allowable by law. As of June 30, 2015 and December 31, 2014, the interest rate for the loan was 5.25%. Please see Note 10 for further discussion of transactions with Counsel.&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Credit Facility in existence at December 31, 2014 was provided to HG LLC by a U.S. bank. The Credit Facility was repaid in full in March 2015.&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&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" style="text-align: center;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%"&gt;
        &lt;b&gt;June 30,&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%"&gt;
        &lt;b&gt;December 31,&lt;/b&gt;
      &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" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;2015&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;2014&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" 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="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
        &lt;b&gt;Current:&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Third Party Loan&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        2,500
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        &amp;#160;
        &amp;#8212;
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Counsel Loan&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        1,604
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        2,985
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Credit Facility&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &amp;#8212;
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        525
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        4,104
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        3,510
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;
        &lt;b&gt;Non-current:&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Third Party Loan&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &amp;#8212;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        2,500
      &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="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total debt&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        4,104
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        6,010
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">2500000</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <us-gaap:ShortTermNonBankLoansAndNotesPayable contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">0</us-gaap:ShortTermNonBankLoansAndNotesPayable>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">0</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">525000</us-gaap:ShortTermBankLoansAndNotesPayable>
  <us-gaap:ShortTermBorrowings contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">4104000</us-gaap:ShortTermBorrowings>
  <us-gaap:ShortTermBorrowings contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">3510000</us-gaap:ShortTermBorrowings>
  <us-gaap:LoansPayable contextRef="cx_30_June_2015" unitRef="usd" decimals="-3">4104000</us-gaap:LoansPayable>
  <us-gaap:LoansPayable contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">6010000</us-gaap:LoansPayable>
  <us-gaap:DebtInstrumentFaceAmount contextRef="cx_30_June_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="usd" decimals="-5">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_30_June_2015_DebtInstrumentAxis-CounselloanMember" unitRef="pure" decimals="4">0.0525</us-gaap:RelatedPartyTransactionRate>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="cx_31_December_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="pure" decimals="2">0.06</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="cx_30_June_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: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_30_June_2015_DebtInstrumentAxis-OtherThirdPartyDebtMember">2016-01-15</us-gaap:DebtInstrumentMaturityDate>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2014_TO_31_December_2014">The Counsel Loan, which is due on demand, was originally entered into during the fourth quarter of 2003 and accrued interest at 10% per annum compounded quarterly from the date funds were advanced. The Counsel Loan is secured by the assets of the Company.In the second quarter of 2014, following Street Capital Group Inc.&amp;#8217;s (formerly Counsel Corporation, herein referred to as &amp;#8220;Counsel&amp;#8221;) 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 loan agreement, 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 (&amp;#8220;WSJ&amp;#8221;) prime rate + 2.0%, or the maximum rate allowable by law. As of June 30, 2015 and December 31, 2014, the interest rate for the loan was 5.25%.</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2015_TO_30_June_2015">The Counsel Loan, which is due on demand, was originally entered into during the fourth quarter of 2003 and accrued interest at 10% per annum compounded quarterly from the date funds were advanced. The Counsel Loan is secured by the assets of the Company.In the second quarter of 2014, following Street Capital Group Inc.&amp;#8217;s (formerly Counsel Corporation, herein referred to as &amp;#8220;Counsel&amp;#8221;) 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 loan agreement, 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 (&amp;#8220;WSJ&amp;#8221;) prime rate + 2.0%, or the maximum rate allowable by law. As of June 30, 2015 and December 31, 2014, the interest rate for the loan was 5.25%.</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_June_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 9 &amp;#8211; Income Taxes&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      At June 30, 2015 the Company has aggregate tax net operating loss carry forwards of approximately $87.2
      million ($58.4
      million of unrestricted net operating tax losses and approximately $28.8
      million of restricted net operating tax losses) and unused minimum tax credit carry forwards of $0.5
      million. 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The reported tax expense (benefit) varies from the amount that would be provided by applying the statutory U.S. Federal income tax rate to the loss from continuing operations before taxes for the following reasons (in thousands):&lt;/p&gt;
    &lt;div align="right"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
                &lt;b&gt;Six months ended June 30,&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &lt;b&gt;2015&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                &lt;b&gt;2014&lt;/b&gt;
              &lt;/td&gt;
              &lt;td align="center" nowrap="nowrap" 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="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Expected federal statutory tax benefit&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (490
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (580
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;Increase (reduction) in taxes resulting from:&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160;Change in valuation allowance&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                1,396
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                25,178
              &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;&amp;#160; &amp;#160; &amp;#160;Rate changes&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                34
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="12%"&gt;
                55
              &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;&amp;#160; &amp;#160; &amp;#160;Basis difference in NLEX trade name&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                (960
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                &amp;#8212;
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160;Other&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                23
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                14
              &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;Income tax expense&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                3
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                24,667
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company records net deferred tax assets to the extent that it believes 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 December 31, 2014 and June 30, 2015.&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
          &lt;b&gt;Six months ended June 30,&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &lt;b&gt;2015&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          &lt;b&gt;2014&lt;/b&gt;
        &lt;/td&gt;
        &lt;td align="center" nowrap="nowrap" 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="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Expected federal statutory tax benefit&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (490
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (580
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;Increase (reduction) in taxes resulting from:&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160;Change in valuation allowance&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          1,396
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          25,178
        &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;&amp;#160; &amp;#160; &amp;#160;Rate changes&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          34
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" valign="bottom" width="12%"&gt;
          55
        &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;&amp;#160; &amp;#160; &amp;#160;Basis difference in NLEX trade name&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          (960
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
          &amp;#8212;
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
      &lt;tr valign="top"&gt;
        &lt;td align="left" valign="bottom"&gt;&amp;#160; &amp;#160; &amp;#160;Other&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          23
        &lt;/td&gt;
        &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          14
        &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;Income tax expense&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          3
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
        &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
          24,667
        &lt;/td&gt;
        &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;/tr&gt;
    &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">490000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:CurrentFederalTaxExpenseBenefit contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">580000</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">1396000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">25178000</us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">34000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">55000</us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate>
  <us-gaap:IncomeTaxReconciliationOtherReconcilingItems contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">960000</us-gaap:IncomeTaxReconciliationOtherReconcilingItems>
  <us-gaap:IncomeTaxReconciliationOtherReconcilingItems contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">0</us-gaap:IncomeTaxReconciliationOtherReconcilingItems>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">23000</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">14000</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">87200000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_IncomeTaxAuthorityAxis-UnrestrictedMember" unitRef="usd" decimals="-5">58400000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember_IncomeTaxAuthorityAxis-RestrictedMember" unitRef="usd" decimals="-5">28800000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:TaxCreditCarryforwardAmount contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">500000</us-gaap:TaxCreditCarryforwardAmount>
  <hgbl:OperatingLossCarryforwardsExpiration contextRef="cx_01_January_2015_TO_30_June_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_30_June_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.</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.</us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
  <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_June_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b&gt;Note 10 &amp;#8211; Related Party Transactions&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b&gt;Debt with Counsel&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			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 June 30, 2015 and December 31, 2014, the Company reported amounts owed to Counsel of $1.6 million and $3.0 million, respectively, as related party debt (see Note 8). Total interest of $0.4 million has been accrued on the debt through June 30, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Beginning in December 2004, HGI and Counsel entered into successive annual management services agreements (collectively, the &amp;#8220;Agreement&amp;#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included preparation of the Company&amp;#8217;s financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services were: 1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them received compensation from HGI. Rather, Counsel allocated to HGI a percentage, based on time incurred, of the employees&amp;#8217; base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			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 dividend was paid on April 30, 2014 to shareholders of record as of April 1, 2014.&lt;/p&gt;
				&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			Following this disposition, the Company and Counsel entered into a replacement management services agreement (the &amp;#8220;Services Agreement&amp;#8221;). Under the terms of the Services Agreement, Counsel remains as external manager and continues to provide the same services, at similar rates. The Services Agreement 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. Following the changes to the Company&amp;#8217;s executive officers and directors that were effective on May 5, 2015, as described in the Current Report on Form 8-K filed with the SEC on May 7, 2015, the Company and Counsel intend to terminate the Services Agreement in the third quarter of 2015.&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The amounts charged by Counsel, which have been accrued and added to the Counsel Loan balance, are detailed below (in thousands):&lt;/p&gt;
		&lt;div align="right"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" 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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
								&lt;b&gt;Six months ended June 30,&lt;/b&gt;&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" nowrap="nowrap" valign="bottom"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;2015&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;2014&lt;/b&gt;&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;
								Management fees&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								180&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
								180&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" valign="bottom"&gt;
								Other charges&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								38&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								96&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;
								Total&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								218&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								276&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;
		&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			&lt;b&gt;Transactions with Other Related Parties&lt;/b&gt;&lt;/p&gt;
		&lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
			The Company leases office space in Foster City, CA as part of the operations of HGP. The premises are owned by an entity that is jointly controlled by senior officers of HGI. 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 during the six months ended June 30, 2015 and 2014, are detailed below (in thousands):&lt;/p&gt;
		&lt;div align="right"&gt;
									&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%"&gt;
						&lt;tr valign="top"&gt;
							&lt;td align="left" 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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
								&lt;b&gt;Six months ended June 30,&lt;/b&gt;&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" nowrap="nowrap" valign="bottom"&gt;
								&lt;b&gt;Leased premises location&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;2015&lt;/b&gt;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								&lt;b&gt;2014&lt;/b&gt;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" 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;
								Foster City, CA&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								114&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" valign="bottom" width="12%"&gt;
								114&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;
								Edwardsville, IL&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								49&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								8&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;
								Total&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								163&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
							&lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;
								$&lt;/td&gt;
							&lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
								122&lt;/td&gt;
							&lt;td align="left" valign="bottom" width="2%"&gt;
								&amp;#160;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/table&gt;
		&lt;/div&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
  <hgbl:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
        &lt;b&gt;Six months ended June 30,&lt;/b&gt;
      &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" nowrap="nowrap" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;2015&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;2014&lt;/b&gt;
      &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;Management fees&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        180
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
        180
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Other charges&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        38
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        96
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        218
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        276
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</hgbl:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_June_2015_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="-3">180000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="-3">180000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_June_2015_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="-3">38000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="-3">96000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">218000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">276000</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <hgbl:ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock contextRef="cx_01_January_2015_TO_30_June_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="90%"&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" colspan="4" nowrap="nowrap" valign="bottom" width="27%"&gt;
        &lt;b&gt;Six months ended June 30,&lt;/b&gt;
      &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" nowrap="nowrap" valign="bottom"&gt;
        &lt;b&gt;Leased premises location&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;2015&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        &lt;b&gt;2014&lt;/b&gt;
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" nowrap="nowrap" 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;Foster City, CA&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        114
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" valign="bottom" width="12%"&gt;
        114
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Edwardsville, IL&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        49
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        8
      &lt;/td&gt;
      &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
    &lt;tr valign="top"&gt;
      &lt;td align="left" valign="bottom"&gt;Total&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        163
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
      &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
      &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
        122
      &lt;/td&gt;
      &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
    &lt;/tr&gt;
  &lt;/table&gt;</hgbl:ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_June_2015_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="-3">114000</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="-3">114000</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_June_2015_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="-3">49000</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="-3">8000</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_June_2015" unitRef="usd" decimals="-3">163000</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_June_2014" unitRef="usd" decimals="-3">122000</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">1600000</us-gaap:DueToRelatedPartiesCurrent>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_31_December_2014_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">3000000</us-gaap:DueToRelatedPartiesCurrent>
  <hgbl:AccruedInterestPayableRelatedParty contextRef="cx_30_June_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">400000</hgbl:AccruedInterestPayableRelatedParty>
  <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2015_TO_30_June_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_30_June_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 11 &amp;#8211; Subsequent Events&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company has evaluated events subsequent to June 30, 2015 for disclosure. There have been no material subsequent events requiring disclosure in this Report.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
</xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>7
<FILENAME>hgbl-20150630.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:08:45:34 GMT-0700 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
<xsd:schema targetNamespace="http://www.counselrb.com/20150630" elementFormDefault="qualified" attributeFormDefault="unqualified" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:hgbl="http://www.counselrb.com/20150630" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:invest="http://xbrl.sec.gov/invest/2013-01-31" xmlns:us-types="http://fasb.org/us-types/2014-01-31">
  <xsd:annotation>
    <xsd:appinfo>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DocumentAndEntityInformation" id="role_DocumentAndEntityInformation">
        <link:definition>101 - Document - Document and Entity Information</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheet" id="role_BalanceSheet">
        <link:definition>102 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical" id="role_BalanceSheetParenthetical">
        <link:definition>103 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/IncomeStatement" id="role_IncomeStatement">
        <link:definition>104 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical" id="role_ComprehensiveIncomeStatementParenthetical">
        <link:definition>105 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/StockholdersEquity" id="role_StockholdersEquity">
        <link:definition>106 - Statement - CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/CashFlows" id="role_CashFlows">
        <link:definition>107 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" id="role_NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock">
        <link:definition>108 - Disclosure - Basis of Presentation</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock" id="role_NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock">
        <link:definition>109 - Disclosure - Summary of Significant Accounting Policies[Text Block]</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock" id="role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock">
        <link:definition>110 - Disclosure - Acquisition of National Loan Exchange, Inc.</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" id="role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
        <link:definition>111 - Disclosure - Stock-based Compensation</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock" id="role_NotesToFinancialStatementsEarningsPerShareTextBlock">
        <link:definition>112 - Disclosure - Earnings Per Share</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock" id="role_NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock">
        <link:definition>113 - Disclosure - Intangible Assets and Goodwill</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" id="role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock">
        <link:definition>114 - Disclosure - Equity Method Investments</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock" id="role_NotesToFinancialStatementsDebtDisclosureTextBlock">
        <link:definition>115 - Disclosure - Debt</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsPatentParticipationFeeTextBlock" id="role_NotesToFinancialStatementsPatentParticipationFeeTextBlock">
        <link:definition>116 - Disclosure - Patent Participation Fee</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" id="role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlock">
        <link:definition>117 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock" id="role_NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock">
        <link:definition>118 - Disclosure - Related Party Transactions</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSubsequentEventsTextBlock" id="role_NotesToFinancialStatementsSubsequentEventsTextBlock">
        <link:definition>119 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies" id="role_NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies">
        <link:definition>120 - Disclosure - Summary of Significant Accounting Policies (Policies)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables" id="role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables">
        <link:definition>121 - Disclosure - Acquisition of National Loan Exchange, Inc. (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" id="role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables">
        <link:definition>122 - Disclosure - Stock-based Compensation (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables" id="role_NotesToFinancialStatementsEarningsPerShareTextBlockTables">
        <link:definition>123 - Disclosure - Earnings Per Share (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables" id="role_NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables">
        <link:definition>124 - Disclosure - Intangible Assets and Goodwill (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables" id="role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables">
        <link:definition>125 - Disclosure - Equity Method Investments (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlockTables" id="role_NotesToFinancialStatementsDebtDisclosureTextBlockTables">
        <link:definition>126 - Disclosure - Debt (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables" id="role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables">
        <link:definition>127 - Disclosure - Income Taxes (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables" id="role_NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables">
        <link:definition>128 - Disclosure - Related Party Transactions (Tables)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails" id="role_DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails">
        <link:definition>129 - Disclosure - Basis of Presentation (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSignificantAccountingPoliciesTextBlockDetails" id="role_DisclosureSignificantAccountingPoliciesTextBlockDetails">
        <link:definition>130 - Disclosure - Summary of Significant Accounting Policies[Text Block] (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails" id="role_DisclosureBusinessCombinationDisclosureTextBlockDetails">
        <link:definition>131 - Disclosure - Acquisition of National Loan Exchange, Inc. (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails" id="role_DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails">
        <link:definition>132 - Disclosure - Stock-based Compensation (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails" id="role_DisclosureEarningsPerShareTextBlockDetails">
        <link:definition>133 - Disclosure - Earnings Per Share (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails" id="role_DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails">
        <link:definition>134 - Disclosure - Intangible Assets and Goodwill (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails" id="role_DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails">
        <link:definition>135 - Disclosure - Equity Method Investments (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails" id="role_DisclosureDebtDisclosureTextBlockDetails">
        <link:definition>136 - Disclosure - Debt (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosurePatentParticipationFeeTextBlockDetails" id="role_DisclosurePatentParticipationFeeTextBlockDetails">
        <link:definition>137 - Disclosure - Patent Participation Fee (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails" id="role_DisclosureIncomeTaxDisclosureTextBlockDetails">
        <link:definition>138 - Disclosure - Income Taxes (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails" id="role_DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails">
        <link:definition>139 - Disclosure - Related Party Transactions (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSubsequentEventsTextBlockDetails" id="role_DisclosureSubsequentEventsTextBlockDetails">
        <link:definition>140 - Disclosure - Subsequent Events (Narrative) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails" id="role_DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails">
        <link:definition>141 - Disclosure - Schedule of Changes in Common Stock Options (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails" id="role_DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails">
        <link:definition>142 - Disclosure - Schedule of Share-based Compensation, Restricted Stock, Activity (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails" id="role_DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails">
        <link:definition>143 - Disclosure - Schedule of Intangible Assets (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails" id="role_DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails">
        <link:definition>144 - Disclosure - Schedule of Estimated Amortization Expense, Intangible Assets (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails" id="role_DisclosureScheduleOfGoodwillTextBlockDetails">
        <link:definition>145 - Disclosure - Schedule of Goodwill (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails" id="role_DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails">
        <link:definition>146 - Disclosure - Schedule of Results of Operations Attributable to the Company from the Joint Ventures in Which it is Invested (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails" id="role_DisclosureScheduleOfDebtTableTextBlockDetails">
        <link:definition>147 - Disclosure - Schedule of Debt (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails" id="role_DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails">
        <link:definition>148 - Disclosure - Schedule of Components of Income Tax Expense (Benefit) (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" id="role_DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails">
        <link:definition>149 - Disclosure - Schedule of Services Relating to Operations Paid to Related Party (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails" id="role_DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails">
        <link:definition>150 - Disclosure - Schedule of Lease Amounts Paid to Related Parties (Details)</link:definition>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:href="hgbl-20150630_cal.xml" xlink:title="Calculation Links, all"/>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:href="hgbl-20150630_def.xml" xlink:title="Definition Links, all"/>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:href="hgbl-20150630_lab.xml" xlink:title="Label Links, all"/>
      <link:linkbaseRef xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:href="hgbl-20150630_pre.xml" xlink:title="Presentation Links, all"/>
    </xsd:appinfo>
  </xsd:annotation>
  <xsd:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xsd:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xsd:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xsd:import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/>
  <xsd:import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd"/>
  <xsd:import namespace="http://fasb.org/us-gaap/2014-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/dei/2014-01-31" schemaLocation="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/country/2013-01-31" schemaLocation="http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/stpr/2011-01-31" schemaLocation="http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd"/>
  <xsd:import namespace="http://xbrl.sec.gov/invest/2013-01-31" schemaLocation="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd"/>
  <xsd:import namespace="http://fasb.org/us-types/2014-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2014/elts/us-types-2014-01-31.xsd"/>
  <xsd:element name="DocumentAndEntityInformationAbstract" id="hgbl_DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="NotesToFinancialStatementsAbstract" id="hgbl_NotesToFinancialStatementsAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ClassNPreferredSharesMember" id="hgbl_ClassNPreferredSharesMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PreferredClassNMember" id="hgbl_PreferredClassNMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetLiquidationRevenueAbstract" id="hgbl_AssetLiquidationRevenueAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="EarningsOfEquityAccountedAssetLiquidationInvestments" id="hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" id="hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" id="hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="TaxOnOtherEquityAccountedInvestments" id="hgbl_TaxOnOtherEquityAccountedInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="ExerciseOfOptionsDuringPeriodValue" id="hgbl_ExerciseOfOptionsDuringPeriodValue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="NetSharesIssuedDueToExerciseOfOptions" id="hgbl_NetSharesIssuedDueToExerciseOfOptions" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" id="hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="RelatedPartyExpensesAccruedToRelatedPartyDebt" id="hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="IncreaseDecreaseInAssetLiquidationInvestments" id="hgbl_IncreaseDecreaseInAssetLiquidationInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="credit"/>
  <xsd:element name="PatentParticipationFeeTextBlock" id="hgbl_PatentParticipationFeeTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FutureAccountingPronouncementsPolicyTextBlock" id="hgbl_FutureAccountingPronouncementsPolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="ContingentConsiderationPolicyTextBlock" id="hgbl_ContingentConsiderationPolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="AssetLiquidationRevenuePolicyTextBlock" id="hgbl_AssetLiquidationRevenuePolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="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="ContingentConsiderationMember" id="hgbl_ContingentConsiderationMember" 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="ApproximationsMember" id="hgbl_ApproximationsMember" 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="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="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" id="hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" type="num:perShareItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="instant"/>
  <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-20150630_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:08:45:34 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-20150630.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"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="AssetsCurrent" use="optional" order="9" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryRealEstate" xlink:label="InventoryRealEstate" xlink:title="InventoryRealEstate"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="InventoryRealEstate" use="optional" order="11" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:label="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" xlink:title="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" use="optional" order="12" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="PropertyPlantAndEquipmentNet" xlink:title="PropertyPlantAndEquipmentNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="PropertyPlantAndEquipmentNet" use="optional" order="13" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="IntangibleAssetsNetExcludingGoodwill" xlink:title="IntangibleAssetsNetExcludingGoodwill"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="IntangibleAssetsNetExcludingGoodwill" use="optional" order="14" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="Goodwill" xlink:title="Goodwill"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Assets" xlink:to="Goodwill" use="optional" order="15" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:title="AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="LiabilitiesCurrent" xlink:title="LiabilitiesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="AccountsPayableAndAccruedLiabilitiesCurrent" use="optional" order="19" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherShortTermBorrowings" xlink:label="OtherShortTermBorrowings" xlink:title="OtherShortTermBorrowings"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="OtherShortTermBorrowings" use="optional" order="20" 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_DueToRelatedPartiesCurrent" xlink:label="DueToRelatedPartiesCurrent" xlink:title="DueToRelatedPartiesCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="DueToRelatedPartiesCurrent" use="optional" order="21" 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_BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:label="BusinessCombinationContingentConsiderationLiabilityCurrent" xlink:title="BusinessCombinationContingentConsiderationLiabilityCurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesCurrent" xlink:to="BusinessCombinationContingentConsiderationLiabilityCurrent" use="optional" order="22" 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_Liabilities" xlink:label="Liabilities" xlink:title="Liabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="LiabilitiesCurrent" use="optional" order="23" 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_UnsecuredLongTermDebt" xlink:label="UnsecuredLongTermDebt" xlink:title="UnsecuredLongTermDebt"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="UnsecuredLongTermDebt" use="optional" order="25" 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_BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:label="BusinessCombinationContingentConsiderationLiabilityNoncurrent" xlink:title="BusinessCombinationContingentConsiderationLiabilityNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="BusinessCombinationContingentConsiderationLiabilityNoncurrent" use="optional" order="26" 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_DeferredTaxLiabilitiesNoncurrent" xlink:label="DeferredTaxLiabilitiesNoncurrent" xlink:title="DeferredTaxLiabilitiesNoncurrent"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Liabilities" xlink:to="DeferredTaxLiabilitiesNoncurrent" use="optional" order="27" 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_LiabilitiesAndStockholdersEquity" xlink:label="LiabilitiesAndStockholdersEquity" xlink:title="LiabilitiesAndStockholdersEquity"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="Liabilities" use="optional" order="28" 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_PreferredStockValue" xlink:label="PreferredStockValue" xlink:title="PreferredStockValue"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="PreferredStockValue" use="optional" order="31" 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_CommonStockValue" xlink:label="CommonStockValue" xlink:title="CommonStockValue"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="CommonStockValue" use="optional" order="32" 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_AdditionalPaidInCapital" xlink:label="AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="AdditionalPaidInCapital" use="optional" order="33" 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_RetainedEarningsAccumulatedDeficit" xlink:label="RetainedEarningsAccumulatedDeficit" xlink:title="RetainedEarningsAccumulatedDeficit"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="RetainedEarningsAccumulatedDeficit" use="optional" order="34" 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_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:title="AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="StockholdersEquity" xlink:to="AccumulatedOtherComprehensiveIncomeLossNetOfTax" use="optional" order="35" weight="1"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="StockholdersEquity" use="optional" order="36" weight="1"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_BalanceSheetParenthetical"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/IncomeStatement" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_IncomeStatement"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/IncomeStatement">
    <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: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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Revenues" xlink:to="SalesRevenueServicesNet" 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_SalesRevenueGoodsNet" xlink:label="SalesRevenueGoodsNet" xlink:title="SalesRevenueGoodsNet"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="Revenues" xlink:to="SalesRevenueGoodsNet" 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_OperatingIncomeLoss" xlink:label="OperatingIncomeLoss" xlink:title="OperatingIncomeLoss"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncomeLoss" xlink:to="Revenues" 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_CostOfGoodsAndServicesSold" xlink:label="CostOfGoodsAndServicesSold" xlink:title="CostOfGoodsAndServicesSold"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostsAndExpenses" xlink:to="CostOfGoodsAndServicesSold" 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_LicenseCosts" xlink:label="LicenseCosts" xlink:title="LicenseCosts"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostsAndExpenses" xlink:to="LicenseCosts" 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_SellingGeneralAndAdministrativeExpense" xlink:label="SellingGeneralAndAdministrativeExpense" xlink:title="SellingGeneralAndAdministrativeExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostsAndExpenses" xlink:to="SellingGeneralAndAdministrativeExpense" use="optional" order="9" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="DepreciationAndAmortization" xlink:title="DepreciationAndAmortization"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostsAndExpenses" xlink:to="DepreciationAndAmortization" use="optional" order="10" weight="1"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncomeLoss" xlink:to="CostsAndExpenses" use="optional" order="11" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="OperatingIncomeLoss" xlink:to="EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" order="12" 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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:title="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="OperatingIncomeLoss" use="optional" order="13" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="NonoperatingIncomeExpense" xlink:title="NonoperatingIncomeExpense"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonoperatingIncomeExpense" xlink:to="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="15" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseDebt" xlink:label="InterestExpenseDebt" xlink:title="InterestExpenseDebt"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonoperatingIncomeExpense" xlink:to="InterestExpenseDebt" use="optional" order="16" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NonoperatingIncomeExpense" xlink:to="InterestExpenseRelatedParty" use="optional" order="17" weight="-1"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="NonoperatingIncomeExpense" use="optional" order="18" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncomeLoss" xlink:to="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" use="optional" order="19" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetIncomeLoss" xlink:to="IncomeTaxExpenseBenefit" use="optional" order="20" 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_ComprehensiveIncomeNetOfTax" xlink:label="ComprehensiveIncomeNetOfTax" xlink:title="ComprehensiveIncomeNetOfTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeNetOfTax" xlink:to="NetIncomeLoss" use="optional" order="21" 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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ComprehensiveIncomeNetOfTax" xlink:to="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" use="optional" order="23" weight="1"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_ComprehensiveIncomeStatementParenthetical"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/StockholdersEquity" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_StockholdersEquity"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/StockholdersEquity"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/CashFlows" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_CashFlows"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/CashFlows">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link: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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="NetIncomeLoss" use="optional" order="2" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:label="RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:title="RelatedPartyExpensesAccruedToRelatedPartyDebt"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="RelatedPartyExpensesAccruedToRelatedPartyDebt" 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_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InterestExpenseRelatedParty" 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_AccretionOfDiscount" xlink:label="AccretionOfDiscount" xlink:title="AccretionOfDiscount"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="AccretionOfDiscount" 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_ShareBasedCompensation" xlink:label="ShareBasedCompensation" xlink:title="ShareBasedCompensation"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="ShareBasedCompensation" 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_IncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromEquityMethodInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncomeLossFromEquityMethodInvestments" 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_DepreciationAndAmortization" xlink:label="DepreciationAndAmortization" xlink:title="DepreciationAndAmortization"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="DepreciationAndAmortization" use="optional" order="9" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentDividendsOrDistributions" xlink:label="EquityMethodInvestmentDividendsOrDistributions" xlink:title="EquityMethodInvestmentDividendsOrDistributions"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="EquityMethodInvestmentDividendsOrDistributions" use="optional" order="10" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="IncreaseDecreaseInAccountsReceivable" xlink:title="IncreaseDecreaseInAccountsReceivable"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInAccountsReceivable" use="optional" order="12" 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_IncreaseDecreaseInDepositsOutstanding" xlink:label="IncreaseDecreaseInDepositsOutstanding" xlink:title="IncreaseDecreaseInDepositsOutstanding"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInDepositsOutstanding" use="optional" order="13" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="IncreaseDecreaseInInventories" xlink:title="IncreaseDecreaseInInventories"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInInventories" use="optional" order="14" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xlink:label="IncreaseDecreaseInAssetLiquidationInvestments" xlink:title="IncreaseDecreaseInAssetLiquidationInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInAssetLiquidationInvestments" use="optional" order="15" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:title="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" use="optional" order="16" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xlink:label="IncreaseDecreaseInIncomeTaxesReceivable" xlink:title="IncreaseDecreaseInIncomeTaxesReceivable"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInIncomeTaxesReceivable" use="optional" order="17" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:label="IncreaseDecreaseInDeferredIncomeTaxes" xlink:title="IncreaseDecreaseInDeferredIncomeTaxes"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInDeferredIncomeTaxes" use="optional" order="18" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:title="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" use="optional" order="19" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:title="CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="NetCashProvidedByUsedInOperatingActivities" use="optional" order="20" 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_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="PaymentsToAcquireBusinessesNetOfCashAcquired" use="optional" order="22" 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_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:label="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:title="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" use="optional" order="23" 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_ProceedsFromSaleOfEquityMethodInvestments" xlink:label="ProceedsFromSaleOfEquityMethodInvestments" xlink:title="ProceedsFromSaleOfEquityMethodInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="ProceedsFromSaleOfEquityMethodInvestments" use="optional" order="24" 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_PaymentsToAcquireEquityMethodInvestments" xlink:label="PaymentsToAcquireEquityMethodInvestments" xlink:title="PaymentsToAcquireEquityMethodInvestments"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="PaymentsToAcquireEquityMethodInvestments" use="optional" order="25" 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_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="PaymentsToAcquirePropertyPlantAndEquipment"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="PaymentsToAcquirePropertyPlantAndEquipment" use="optional" order="26" weight="-1"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="NetCashProvidedByUsedInInvestingActivities" use="optional" order="27" 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_ProceedsFromShortTermDebt" xlink:label="ProceedsFromShortTermDebt" xlink:title="ProceedsFromShortTermDebt"/>
    <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:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromShortTermDebt" use="optional" order="29" 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_RepaymentsOfShortTermDebt" xlink:label="RepaymentsOfShortTermDebt" xlink:title="RepaymentsOfShortTermDebt"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RepaymentsOfShortTermDebt" use="optional" order="30" 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_ProceedsFromRelatedPartyDebt" xlink:label="ProceedsFromRelatedPartyDebt" xlink:title="ProceedsFromRelatedPartyDebt"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromRelatedPartyDebt" use="optional" order="31" 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_RepaymentsOfRelatedPartyDebt" xlink:label="RepaymentsOfRelatedPartyDebt" xlink:title="RepaymentsOfRelatedPartyDebt"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="RepaymentsOfRelatedPartyDebt" use="optional" order="32" weight="-1"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="NetCashProvidedByUsedInFinancingActivities" use="optional" order="33" weight="1"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSignificantAccountingPoliciesTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureSignificantAccountingPoliciesTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureSignificantAccountingPoliciesTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureBusinessCombinationDisclosureTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureEarningsPerShareTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureDebtDisclosureTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosurePatentParticipationFeeTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosurePatentParticipationFeeTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosurePatentParticipationFeeTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureIncomeTaxDisclosureTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSubsequentEventsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureSubsequentEventsTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureSubsequentEventsTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfGoodwillTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfDebtTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails"/>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>hgbl-20150630_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!-- Compliance Xpressware Instance Document http://www.compliancexpressware.com/  -->
<!-- Version: 1.0.0 --><!-- Creation date:08:45:34 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" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DocumentAndEntityInformation" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DocumentAndEntityInformation"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DocumentAndEntityInformation">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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-default" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" 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_2" xlink:title="EntityDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="LegalEntityAxis" xlink:to="EntityDomain_2" use="optional" order="4"/>
    <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"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DocumentType" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag" xlink:label="AmendmentFlag" xlink:title="AmendmentFlag"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AmendmentFlag" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentDescription" xlink:label="AmendmentDescription" xlink:title="AmendmentDescription"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AmendmentDescription" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="DocumentPeriodEndDate" xlink:title="DocumentPeriodEndDate"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DocumentPeriodEndDate" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="TradingSymbol" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityRegistrantName" xlink:label="EntityRegistrantName" xlink:title="EntityRegistrantName"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityRegistrantName" use="optional" order="11"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityCentralIndexKey" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CurrentFiscalYearEndDate" use="optional" order="13"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityFilerCategory" use="optional" order="14"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityCommonStockSharesOutstanding" use="optional" order="15"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityCurrentReportingStatus" use="optional" order="16"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityVoluntaryFilers" use="optional" order="17"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityWellKnownSeasonedIssuer" use="optional" order="18"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EntityPublicFloat" use="optional" order="19"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DocumentFiscalYearFocus" use="optional" order="20"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DocumentFiscalPeriodFocus" use="optional" order="21"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheet" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_BalanceSheet"/>
  <link:definitionLink 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_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AssetsAbstract" 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_AssetsCurrentAbstract" xlink:label="AssetsCurrentAbstract" xlink:title="AssetsCurrentAbstract"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsAbstract" xlink:to="AssetsCurrentAbstract" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsCurrentAbstract" xlink:to="CashAndCashEquivalentsAtCarryingValue" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsCurrentAbstract" xlink:to="AccountsNotesAndLoansReceivableNetCurrent" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsCurrentAbstract" xlink:to="DepositsAssetsCurrent" 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_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsCurrentAbstract" xlink:to="InventoryNet" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsCurrentAbstract" xlink:to="PrepaidExpenseAndOtherAssetsCurrent" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsCurrentAbstract" xlink:to="IncomeTaxReceivable" use="optional" order="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsAbstract" xlink:to="AssetsCurrent" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsAbstract" xlink:to="AssetsNoncurrentAbstract" use="optional" order="10"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsNoncurrentAbstract" xlink:to="InventoryRealEstate" use="optional" order="11"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsNoncurrentAbstract" xlink:to="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsNoncurrentAbstract" xlink:to="PropertyPlantAndEquipmentNet" use="optional" order="13"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsNoncurrentAbstract" xlink:to="IntangibleAssetsNetExcludingGoodwill" use="optional" order="14"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsNoncurrentAbstract" xlink:to="Goodwill" use="optional" order="15"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetsAbstract" xlink:to="Assets" use="optional" order="16"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LiabilitiesAndStockholdersEquityAbstract" use="optional" order="17"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="LiabilitiesCurrentAbstract" use="optional" order="18"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesCurrentAbstract" xlink:to="AccountsPayableAndAccruedLiabilitiesCurrent" use="optional" order="19"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesCurrentAbstract" xlink:to="OtherShortTermBorrowings" use="optional" order="20"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesCurrentAbstract" xlink:to="DueToRelatedPartiesCurrent" use="optional" order="21"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesCurrentAbstract" xlink:to="BusinessCombinationContingentConsiderationLiabilityCurrent" use="optional" order="22"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesCurrentAbstract" xlink:to="LiabilitiesCurrent" use="optional" order="23"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="LiabilitiesNoncurrentAbstract" use="optional" order="24"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="UnsecuredLongTermDebt" use="optional" order="25"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="BusinessCombinationContingentConsiderationLiabilityNoncurrent" use="optional" order="26"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="DeferredTaxLiabilitiesNoncurrent" use="optional" order="27"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="Liabilities" use="optional" order="28"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="CommitmentsAndContingencies" use="optional" order="29"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="StockholdersEquityAbstract" use="optional" order="30"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StockholdersEquityAbstract" xlink:to="PreferredStockValue" use="optional" order="31"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StockholdersEquityAbstract" xlink:to="CommonStockValue" use="optional" order="32"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StockholdersEquityAbstract" xlink:to="AdditionalPaidInCapital" use="optional" order="33"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StockholdersEquityAbstract" xlink:to="RetainedEarningsAccumulatedDeficit" use="optional" order="34"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StockholdersEquityAbstract" xlink:to="AccumulatedOtherComprehensiveIncomeLossNetOfTax" use="optional" order="35"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StockholdersEquityAbstract" xlink:to="StockholdersEquity" use="optional" order="36"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="LiabilitiesAndStockholdersEquity" use="optional" order="37"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_BalanceSheetParenthetical"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementClassOfStockAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementClassOfStockAxis" xlink:to="ClassOfStockDomain" 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_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain"/>
    <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_2" xlink:title="ClassOfStockDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementClassOfStockAxis" xlink:to="ClassOfStockDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PreferredClassNMember" xlink:label="PreferredClassNMember" xlink:title="PreferredClassNMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ClassOfStockDomain" xlink:to="PreferredClassNMember" 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_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_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="AllowanceForDoubtfulAccountsReceivableCurrent" xlink:title="AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AllowanceForDoubtfulAccountsReceivableCurrent" 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_PreferredStockParOrStatedValuePerShare" xlink:label="PreferredStockParOrStatedValuePerShare" xlink:title="PreferredStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="PreferredStockParOrStatedValuePerShare" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="PreferredStockSharesAuthorized" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="PreferredStockSharesIssued" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="PreferredStockSharesOutstanding" 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_PreferredStockLiquidationPreferenceValue" xlink:label="PreferredStockLiquidationPreferenceValue" xlink:title="PreferredStockLiquidationPreferenceValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="PreferredStockLiquidationPreferenceValue" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CommonStockParOrStatedValuePerShare" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CommonStockSharesAuthorized" use="optional" order="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CommonStockSharesIssued" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CommonStockSharesOutstanding" use="optional" order="10"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/IncomeStatement" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_IncomeStatement"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/IncomeStatement">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RevenuesAbstract" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationRevenueAbstract" xlink:label="AssetLiquidationRevenueAbstract" xlink:title="AssetLiquidationRevenueAbstract"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RevenuesAbstract" xlink:to="AssetLiquidationRevenueAbstract" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetLiquidationRevenueAbstract" xlink:to="SalesRevenueServicesNet" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AssetLiquidationRevenueAbstract" xlink:to="SalesRevenueGoodsNet" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RevenuesAbstract" xlink:to="Revenues" 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_OperatingCostsAndExpensesAbstract" xlink:label="OperatingCostsAndExpensesAbstract" xlink:title="OperatingCostsAndExpensesAbstract"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OperatingCostsAndExpensesAbstract" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="CostOfGoodsAndServicesSold" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="LicenseCosts" use="optional" order="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="SellingGeneralAndAdministrativeExpense" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="DepreciationAndAmortization" use="optional" order="10"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CostsAndExpenses" use="optional" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OperatingIncomeLoss" use="optional" order="13"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NonoperatingIncomeExpenseAbstract" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="15"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseDebt" xlink:label="InterestExpenseDebt" xlink:title="InterestExpenseDebt"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="InterestExpenseDebt" use="optional" order="16"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="InterestExpenseRelatedParty" use="optional" order="17"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="NonoperatingIncomeExpense" xlink:title="NonoperatingIncomeExpense"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NonoperatingIncomeExpense" use="optional" order="18"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:title="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" use="optional" order="19"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxExpenseBenefit" use="optional" order="20"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NetIncomeLoss" use="optional" order="21"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ComprehensiveIncomeNetOfTaxAbstract" use="optional" order="22"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ComprehensiveIncomeNetOfTaxAbstract" xlink:to="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" use="optional" order="23"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ComprehensiveIncomeNetOfTaxAbstract" xlink:to="ComprehensiveIncomeNetOfTax" use="optional" order="24"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="WeightedAverageNumberOfShareOutstandingBasicAndDiluted" use="optional" order="25"/>
    <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"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EarningsPerShareBasicAndDiluted" use="optional" order="26"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_ComprehensiveIncomeStatementParenthetical"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TaxOnOtherEquityAccountedInvestments" xlink:label="TaxOnOtherEquityAccountedInvestments" xlink:title="TaxOnOtherEquityAccountedInvestments"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="TaxOnOtherEquityAccountedInvestments" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" use="optional" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/StockholdersEquity" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_StockholdersEquity"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/StockholdersEquity">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementEquityComponentsAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementEquityComponentsAxis" xlink:to="EquityComponentDomain" 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_EquityComponentDomain" xlink:label="EquityComponentDomain" xlink:title="EquityComponentDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="EquityComponentDomain_2" xlink:title="EquityComponentDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementEquityComponentsAxis" xlink:to="EquityComponentDomain_2" 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_PreferredStockMember" xlink:label="PreferredStockMember" xlink:title="PreferredStockMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityComponentDomain" xlink:to="PreferredStockMember" 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_CommonStockMember" xlink:label="CommonStockMember" xlink:title="CommonStockMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityComponentDomain" xlink:to="CommonStockMember" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityComponentDomain" xlink:to="AdditionalPaidInCapitalMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="RetainedEarningsMember" xlink:title="RetainedEarningsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityComponentDomain" xlink:to="RetainedEarningsMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="AccumulatedOtherComprehensiveIncomeMember" xlink:title="AccumulatedOtherComprehensiveIncomeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityComponentDomain" xlink:to="AccumulatedOtherComprehensiveIncomeMember" 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_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_StockholdersEquity" xlink:label="StockholdersEquity" xlink:title="StockholdersEquity"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="StockholdersEquity" 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_SharesIssued" xlink:label="SharesIssued" xlink:title="SharesIssued"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SharesIssued" use="optional" order="1.1"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SharesOutstanding" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:title="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:label="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:title="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:label="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:title="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:label="ExerciseOfOptionsDuringPeriodValue" xlink:title="ExerciseOfOptionsDuringPeriodValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ExerciseOfOptionsDuringPeriodValue" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:label="NetSharesIssuedDueToExerciseOfOptions" xlink:title="NetSharesIssuedDueToExerciseOfOptions"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NetSharesIssuedDueToExerciseOfOptions" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:label="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:title="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" use="optional" order="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" use="optional" order="9.1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NetIncomeLoss" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" use="optional" order="11"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/CashFlows" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_CashFlows"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/CashFlows">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NetCashProvidedByUsedInOperatingActivitiesAbstract" 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_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="NetIncomeLoss" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:label="RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:title="RelatedPartyExpensesAccruedToRelatedPartyDebt"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="RelatedPartyExpensesAccruedToRelatedPartyDebt" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="InterestExpenseRelatedParty" 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_AccretionOfDiscount" xlink:label="AccretionOfDiscount" xlink:title="AccretionOfDiscount"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="AccretionOfDiscount" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="ShareBasedCompensation" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromEquityMethodInvestments"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="IncomeLossFromEquityMethodInvestments" use="optional" order="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="DepreciationAndAmortization" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentDividendsOrDistributions" xlink:label="EquityMethodInvestmentDividendsOrDistributions" xlink:title="EquityMethodInvestmentDividendsOrDistributions"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="EquityMethodInvestmentDividendsOrDistributions" use="optional" order="10"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncreaseDecreaseInOperatingCapitalAbstract" use="optional" order="11"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInAccountsReceivable" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInDepositsOutstanding" use="optional" order="13"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInInventories" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xlink:label="IncreaseDecreaseInAssetLiquidationInvestments" xlink:title="IncreaseDecreaseInAssetLiquidationInvestments"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInAssetLiquidationInvestments" use="optional" order="15"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" use="optional" order="16"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInIncomeTaxesReceivable" use="optional" order="17"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInDeferredIncomeTaxes" use="optional" order="18"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" use="optional" order="19"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="NetCashProvidedByUsedInOperatingActivities" use="optional" order="20"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NetCashProvidedByUsedInInvestingActivitiesAbstract" use="optional" order="21"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="PaymentsToAcquireBusinessesNetOfCashAcquired" use="optional" order="22"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" use="optional" order="23"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="ProceedsFromSaleOfEquityMethodInvestments" use="optional" order="24"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="PaymentsToAcquireEquityMethodInvestments" use="optional" order="25"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="PaymentsToAcquirePropertyPlantAndEquipment" use="optional" order="26"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="NetCashProvidedByUsedInInvestingActivities" use="optional" order="27"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NetCashProvidedByUsedInFinancingActivitiesAbstract" use="optional" order="28"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="ProceedsFromShortTermDebt" xlink:title="ProceedsFromShortTermDebt"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromShortTermDebt" use="optional" order="29"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentsOfShortTermDebt" use="optional" order="30"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromRelatedPartyDebt" use="optional" order="31"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentsOfRelatedPartyDebt" use="optional" order="32"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="NetCashProvidedByUsedInFinancingActivities" use="optional" order="33"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CashAndCashEquivalentsPeriodIncreaseDecrease" use="optional" order="34"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CashAndCashEquivalentsAtCarryingValue" use="optional" order="35"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SupplementalCashFlowInformationAbstract" use="optional" order="37"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SupplementalCashFlowInformationAbstract" xlink:to="IncomeTaxesPaid" use="optional" order="38"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestPaid" xlink:label="InterestPaid" xlink:title="InterestPaid"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SupplementalCashFlowInformationAbstract" xlink:to="InterestPaid" use="optional" order="39"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:label="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:title="BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessDescriptionAndBasisOfPresentationTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="SignificantAccountingPoliciesTextBlock" xlink:title="SignificantAccountingPoliciesTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SignificantAccountingPoliciesTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="BusinessCombinationDisclosureTextBlock" xlink:title="BusinessCombinationDisclosureTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationDisclosureTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:title="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEarningsPerShareTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EarningsPerShareTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:label="GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:title="GoodwillAndIntangibleAssetsDisclosureTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="GoodwillAndIntangibleAssetsDisclosureTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="EquityMethodInvestmentsDisclosureTextBlock" xlink:title="EquityMethodInvestmentsDisclosureTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentsDisclosureTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDebtDisclosureTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="DebtDisclosureTextBlock" xlink:title="DebtDisclosureTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DebtDisclosureTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsPatentParticipationFeeTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsPatentParticipationFeeTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsPatentParticipationFeeTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PatentParticipationFeeTextBlock" xlink:label="PatentParticipationFeeTextBlock" xlink:title="PatentParticipationFeeTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="PatentParticipationFeeTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="IncomeTaxDisclosureTextBlock" xlink:title="IncomeTaxDisclosureTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxDisclosureTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="RelatedPartyTransactionsDisclosureTextBlock" xlink:title="RelatedPartyTransactionsDisclosureTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionsDisclosureTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSubsequentEventsTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsSubsequentEventsTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSubsequentEventsTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="SubsequentEventsTextBlock" xlink:title="SubsequentEventsTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SubsequentEventsTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="UseOfEstimates" xlink:title="UseOfEstimates"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="UseOfEstimates" 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_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NewAccountingPronouncementsPolicyPolicyTextBlock" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:label="FutureAccountingPronouncementsPolicyTextBlock" xlink:title="FutureAccountingPronouncementsPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FutureAccountingPronouncementsPolicyTextBlock" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="RevenueRecognitionPolicyTextBlock" xlink:title="RevenueRecognitionPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RevenueRecognitionPolicyTextBlock" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="CashAndCashEquivalentsPolicyTextBlock" xlink:title="CashAndCashEquivalentsPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CashAndCashEquivalentsPolicyTextBlock" 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_ReceivablesPolicyTextBlock" xlink:label="ReceivablesPolicyTextBlock" xlink:title="ReceivablesPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ReceivablesPolicyTextBlock" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="InventoryPolicyTextBlock" xlink:title="InventoryPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="InventoryPolicyTextBlock" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsIssuancesPolicy" xlink:label="EquityMethodInvestmentsIssuancesPolicy" xlink:title="EquityMethodInvestmentsIssuancesPolicy"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentsIssuancesPolicy" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="FairValueOfFinancialInstrumentsPolicy" xlink:title="FairValueOfFinancialInstrumentsPolicy"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FairValueOfFinancialInstrumentsPolicy" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="BusinessCombinationsPolicy" xlink:title="BusinessCombinationsPolicy"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationsPolicy" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:title="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" use="optional" order="11"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:title="GoodwillAndIntangibleAssetsGoodwillPolicy"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="GoodwillAndIntangibleAssetsGoodwillPolicy" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxPolicyTextBlock" use="optional" order="13"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationPolicyTextBlock" xlink:label="ContingentConsiderationPolicyTextBlock" xlink:title="ContingentConsiderationPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ContingentConsiderationPolicyTextBlock" use="optional" order="14"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CommitmentsAndContingenciesPolicyTextBlock" use="optional" order="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:label="AssetLiquidationRevenuePolicyTextBlock" xlink:title="AssetLiquidationRevenuePolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AssetLiquidationRevenuePolicyTextBlock" use="optional" order="16"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationOptionAndIncentivePlansPolicy" use="optional" order="17"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SegmentReportingPolicyPolicyTextBlock" use="optional" order="18"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityAndCostMethodInvestmentsPolicy" use="optional" order="19"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:label="AssetsandliabilitiesacquiredPolicyTextBlock" xlink:title="AssetsandliabilitiesacquiredPolicyTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AssetsandliabilitiesacquiredPolicyTextBlock" use="optional" order="20"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" 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_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:label="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:title="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" use="optional" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEarningsPerShareTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ScheduleOfIntangibleAssetsTableTextBlock" xlink:label="ScheduleOfIntangibleAssetsTableTextBlock" xlink:title="ScheduleOfIntangibleAssetsTableTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfIntangibleAssetsTableTextBlock" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfExpectedAmortizationExpenseTableTextBlock" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfGoodwillTextBlock" use="optional" order="5"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:label="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:title="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" use="optional" order="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDebtDisclosureTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfDebtTableTextBlock" use="optional" order="7"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" use="optional" order="8"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" 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_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>
    <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_2" xlink:title="RelatedPartyDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselManagementServicesMember" xlink:label="CounselManagementServicesMember" xlink:title="CounselManagementServicesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="CounselManagementServicesMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="WhitePlainsNYMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LosAngelesCMember" xlink:label="LosAngelesCMember" xlink:title="LosAngelesCMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesCMember" use="optional" order="6"/>
    <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-20150630.xsd#hgbl_CounselLoanMember" xlink:label="CounselLoanMember" xlink:title="CounselLoanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="CounselLoanMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.xsd#hgbl_LosAngelesMember" xlink:label="LosAngelesMember" xlink:title="LosAngelesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesMember" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="11"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="13"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" order="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="16"/>
    <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="hgbl-20150630.xsd#hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:label="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:title="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:label="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:title="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" use="optional" order="10"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="EquityMethodInvesteeNameDomain" 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_EquityMethodInvesteeNameDomain" xlink:label="EquityMethodInvesteeNameDomain" xlink:title="EquityMethodInvesteeNameDomain"/>
    <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_2" xlink:title="EquityMethodInvesteeNameDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="EquityMethodInvesteeNameDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PolaroidMember" xlink:label="PolaroidMember" xlink:title="PolaroidMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="PolaroidMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselMember" xlink:label="CounselMember" xlink:title="CounselMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="CounselMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TotalInvestmentByAllPartiesMember" xlink:label="TotalInvestmentByAllPartiesMember" xlink:title="TotalInvestmentByAllPartiesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="TotalInvestmentByAllPartiesMember" use="optional" order="4"/>
    <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_EquityMethodInvestmentOwnershipPercentage" xlink:label="EquityMethodInvestmentOwnershipPercentage" xlink:title="EquityMethodInvestmentOwnershipPercentage"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentOwnershipPercentage" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSignificantAccountingPoliciesTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureSignificantAccountingPoliciesTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureSignificantAccountingPoliciesTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="PublicUtilitiesInventoryAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="PublicUtilitiesInventoryAxis" xlink:to="PublicUtilitiesInventoryTypeDomain" 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_PublicUtilitiesInventoryTypeDomain" xlink:label="PublicUtilitiesInventoryTypeDomain" xlink:title="PublicUtilitiesInventoryTypeDomain"/>
    <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_2" xlink:title="PublicUtilitiesInventoryTypeDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="PublicUtilitiesInventoryAxis" xlink:to="PublicUtilitiesInventoryTypeDomain_2" 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_RealEstateInvestmentMember" xlink:label="RealEstateInvestmentMember" xlink:title="RealEstateInvestmentMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="PublicUtilitiesInventoryTypeDomain" xlink:to="RealEstateInvestmentMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquipmentInventoryMember" xlink:label="EquipmentInventoryMember" xlink:title="EquipmentInventoryMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="PublicUtilitiesInventoryTypeDomain" xlink:to="EquipmentInventoryMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <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_2" xlink:title="BusinessAcquisitionAcquireeDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="3"/>
    <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="102.4" 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="5"/>
    <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="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SalesRevenueNet" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureBusinessCombinationDisclosureTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RangeAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="RangeAxis" xlink:to="RangeMember" 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_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember"/>
    <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_2" xlink:title="RangeMember_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="RangeAxis" xlink:to="RangeMember_2" 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_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="MaximumMember" 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_WeightedAverageMember" xlink:label="WeightedAverageMember" xlink:title="WeightedAverageMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="WeightedAverageMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="3"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" 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_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
    <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_2" xlink:title="ScenarioUnspecifiedDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_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="102.5" 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="6"/>
    <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="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="PaymentsToAcquireBusinessesGross" 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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationArrangementsDescription" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FairValueInputsDiscountRate" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WeightedAverageCostOfCapital" xlink:label="WeightedAverageCostOfCapital" xlink:title="WeightedAverageCostOfCapital"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="WeightedAverageCostOfCapital" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationLiability" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationLiabilityCurrent" use="optional" order="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationLiabilityNoncurrent" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AccretionOfDiscount" use="optional" order="10"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RangeAxis" 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_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="RangeAxis" xlink:to="RangeMember" 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_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="MaximumMember" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="MinimumMember" 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_WeightedAverageMember" xlink:label="WeightedAverageMember" xlink:title="WeightedAverageMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="WeightedAverageMember" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="AwardTypeAxis" use="optional" order="2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="AwardTypeAxis" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" 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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <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_2" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="AwardTypeAxis" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_2" 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_EmployeeStockOptionMember" xlink:label="EmployeeStockOptionMember" xlink:title="EmployeeStockOptionMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OfficersAndEmployeesMember" xlink:label="OfficersAndEmployeesMember" xlink:title="OfficersAndEmployeesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OfficersAndEmployeesMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EmployeeAndDirectorOptionExerciseMember" xlink:label="EmployeeAndDirectorOptionExerciseMember" xlink:title="EmployeeAndDirectorOptionExerciseMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="EmployeeAndDirectorOptionExerciseMember" use="optional" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:label="StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:title="StockoptionandappreciationrightsplanOneNineNineFiveMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="StockoptionandappreciationrightsplanOneNineNineFiveMember" use="optional" order="12"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:label="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:title="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersStockOptionPlanMember" xlink:label="EquityPartnersStockOptionPlanMember" xlink:title="EquityPartnersStockOptionPlanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="EquityPartnersStockOptionPlanMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:label="RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:title="RecruitmentStockOptionPlanOneNineNineSevenMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="RecruitmentStockOptionPlanOneNineNineSevenMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:label="OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:title="OneNineNineSevenRecruitmentStockOptionPlanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OneNineNineSevenRecruitmentStockOptionPlanMember" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:label="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:title="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:label="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:title="TwoZeroOneZeroNonqualifiedStockOptionPlanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherOptionsIssuedMember" xlink:label="OtherOptionsIssuedMember" xlink:title="OtherOptionsIssuedMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OtherOptionsIssuedMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:label="HeritageGlobalPartnersOptionsIssuedMember" xlink:title="HeritageGlobalPartnersOptionsIssuedMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="HeritageGlobalPartnersOptionsIssuedMember" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="RestrictedStockMember" xlink:title="RestrictedStockMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="RestrictedStockMember" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OptionMember" xlink:label="OptionMember" xlink:title="OptionMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OptionMember" use="optional" order="15"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgLlcMember" xlink:label="HgLlcMember" xlink:title="HgLlcMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgLlcMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="CoChiefExecutiveOfficersMember" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="DirectorMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" 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_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-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="4"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="7"/>
    <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="102.7" 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="8"/>
    <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="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensation" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" 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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:label="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:title="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" use="optional" order="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureEarningsPerShareTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementClassOfStockAxis" 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_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementClassOfStockAxis" xlink:to="ClassOfStockDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ClassNPreferredSharesMember" xlink:label="ClassNPreferredSharesMember" xlink:title="ClassNPreferredSharesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ClassOfStockDomain" xlink:to="ClassNPreferredSharesMember" 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_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_ConvertiblePreferredStockTermsOfConversion" xlink:label="ConvertiblePreferredStockTermsOfConversion" xlink:title="ConvertiblePreferredStockTermsOfConversion"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ConvertiblePreferredStockTermsOfConversion" 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_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:title="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="WeightedAverageNumberDilutedSharesOutstandingAdjustment" use="optional" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersMember" xlink:label="EquityPartnersMember" xlink:title="EquityPartnersMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="EquityPartnersMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" 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_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <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_2" xlink:title="FiniteLivedIntangibleAssetsMajorClassNameDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerBrokerNetworkMember" xlink:label="CustomerBrokerNetworkMember" xlink:title="CustomerBrokerNetworkMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerBrokerNetworkMember" 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_TradeNamesMember" xlink:label="TradeNamesMember" xlink:title="TradeNamesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="TradeNamesMember" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntellectualPropertyMember" 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_CustomerRelationshipsMember" xlink:label="CustomerRelationshipsMember" xlink:title="CustomerRelationshipsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsMember" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NoncompeteAgreementsMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexsWebsiteMember" xlink:label="NlexsWebsiteMember" xlink:title="NlexsWebsiteMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NlexsWebsiteMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IntangibleAssetsMember" xlink:label="IntangibleAssetsMember" xlink:title="IntangibleAssetsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntangibleAssetsMember" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_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="102.5" 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="6"/>
    <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="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AmortizationOfIntangibleAssets" 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_GoodwillImpairmentLoss" xlink:label="GoodwillImpairmentLoss" xlink:title="GoodwillImpairmentLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="GoodwillImpairmentLoss" use="optional" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" 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_EquityMethodInvesteeNameDomain" xlink:label="EquityMethodInvesteeNameDomain" xlink:title="EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="EquityMethodInvesteeNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:label="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:title="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PolaroidCorporationMember" xlink:label="PolaroidCorporationMember" xlink:title="PolaroidCorporationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="PolaroidCorporationMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PartiesAffiliatedWithCounselMember" xlink:label="PartiesAffiliatedWithCounselMember" xlink:title="PartiesAffiliatedWithCounselMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="PartiesAffiliatedWithCounselMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_KPLLLCMember" xlink:label="KPLLLCMember" xlink:title="KPLLLCMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="KPLLLCMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselMember" xlink:label="CounselMember" xlink:title="CounselMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="CounselMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TotalInvestmentByAllPartiesMember" xlink:label="TotalInvestmentByAllPartiesMember" xlink:title="TotalInvestmentByAllPartiesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="TotalInvestmentByAllPartiesMember" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="PartnerTypeOfPartnersCapitalAccountAxis" use="optional" order="2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="PartnerTypeOfPartnersCapitalAccountAxis" xlink:to="PartnerTypeOfPartnersCapitalAccountNameDomain" 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_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:label="PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:title="PartnerTypeOfPartnersCapitalAccountNameDomain"/>
    <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_2" xlink:title="PartnerTypeOfPartnersCapitalAccountNameDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="PartnerTypeOfPartnersCapitalAccountAxis" xlink:to="PartnerTypeOfPartnersCapitalAccountNameDomain_2" 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_LimitedPartnerMember" xlink:label="LimitedPartnerMember" xlink:title="LimitedPartnerMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:to="LimitedPartnerMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_InvestmentClassAxis" xlink:label="InvestmentClassAxis" xlink:title="InvestmentClassAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="InvestmentClassAxis" use="optional" order="3"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="InvestmentClassAxis" xlink:to="InvestmentClassDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_InvestmentClassDomain" xlink:label="InvestmentClassDomain" xlink:title="InvestmentClassDomain"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_InvestmentClassDomain" xlink:label="InvestmentClassDomain_2" xlink:title="InvestmentClassDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="InvestmentClassAxis" xlink:to="InvestmentClassDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ClassMember" xlink:label="ClassMember" xlink:title="ClassMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="InvestmentClassDomain" xlink:to="ClassMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ClassDMember" xlink:label="ClassDMember" xlink:title="ClassDMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="InvestmentClassDomain" xlink:to="ClassDMember" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_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="102.6" 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="7"/>
    <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="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentOwnershipPercentage" 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_InvestmentOwnedAtCost" xlink:label="InvestmentOwnedAtCost" xlink:title="InvestmentOwnedAtCost"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="InvestmentOwnedAtCost" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestments" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentsFairValueDisclosure" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityMethodInvestmentDistributionReceivable" xlink:label="EquityMethodInvestmentDistributionReceivable" xlink:title="EquityMethodInvestmentDistributionReceivable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentDistributionReceivable" 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_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:label="EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:title="EquityMethodInvestmentRealizedGainLossOnDisposal"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentRealizedGainLossOnDisposal" use="optional" order="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureDebtDisclosureTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="DebtInstrumentAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="DebtInstrumentAxis" xlink:to="DebtInstrumentNameDomain" 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_DebtInstrumentNameDomain" xlink:label="DebtInstrumentNameDomain" xlink:title="DebtInstrumentNameDomain"/>
    <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_2" xlink:title="DebtInstrumentNameDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="DebtInstrumentAxis" xlink:to="DebtInstrumentNameDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AnnualFacilityFeeMember" xlink:label="AnnualFacilityFeeMember" xlink:title="AnnualFacilityFeeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="AnnualFacilityFeeMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AnnualAgencyFeeMember" xlink:label="AnnualAgencyFeeMember" xlink:title="AnnualAgencyFeeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="AnnualAgencyFeeMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ThirdPartyDebtMember" xlink:label="ThirdPartyDebtMember" xlink:title="ThirdPartyDebtMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="ThirdPartyDebtMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RelatedPartyMember" xlink:label="RelatedPartyMember" xlink:title="RelatedPartyMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="RelatedPartyMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyDebtMember" xlink:label="OtherThirdPartyDebtMember" xlink:title="OtherThirdPartyDebtMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="OtherThirdPartyDebtMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselloanMember" xlink:label="CounselloanMember" xlink:title="CounselloanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="CounselloanMember" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="2"/>
    <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-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" 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_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CurrentBalanceMember" xlink:label="CurrentBalanceMember" xlink:title="CurrentBalanceMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="CurrentBalanceMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PrincipalMember" xlink:label="PrincipalMember" xlink:title="PrincipalMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="PrincipalMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LeaseAmountsMember" xlink:label="LeaseAmountsMember" xlink:title="LeaseAmountsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="LeaseAmountsMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_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="102.5" 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="6"/>
    <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="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DebtInstrumentFaceAmount" 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_DebtInstrumentInterestRateStatedPercentage" xlink:label="DebtInstrumentInterestRateStatedPercentage" xlink:title="DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DebtInstrumentInterestRateStatedPercentage" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DebtInstrumentMaturityDate" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShortTermDebtMaturityDate" xlink:label="ShortTermDebtMaturityDate" xlink:title="ShortTermDebtMaturityDate"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShortTermDebtMaturityDate" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherShortTermBorrowingsInterestRate" xlink:label="OtherShortTermBorrowingsInterestRate" xlink:title="OtherShortTermBorrowingsInterestRate"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OtherShortTermBorrowingsInterestRate" 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_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:label="RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:title="RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionTermsAndMannerOfSettlement" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityMaximumBorrowingCapacity" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LineOfCreditFacilityCollateralAssets" xlink:label="LineOfCreditFacilityCollateralAssets" xlink:title="LineOfCreditFacilityCollateralAssets"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityCollateralAssets" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_UnusedLineFeeDescription" xlink:label="UnusedLineFeeDescription" xlink:title="UnusedLineFeeDescription"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="UnusedLineFeeDescription" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" use="optional" order="10"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DebtInstrumentFeeAmount" use="optional" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LineOfCreditOneTimeFacilityFeePayable" xlink:label="LineOfCreditOneTimeFacilityFeePayable" xlink:title="LineOfCreditOneTimeFacilityFeePayable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LineOfCreditOneTimeFacilityFeePayable" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityCommitmentFeeAmount" use="optional" order="13"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityFrequencyOfCommitmentFeePayment" use="optional" order="14"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionRate" use="optional" order="15"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DueFromRelatedPartiesCurrent" use="optional" order="16"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosurePatentParticipationFeeTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosurePatentParticipationFeeTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosurePatentParticipationFeeTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetAcquisitionContingentConsideration" xlink:label="AssetAcquisitionContingentConsideration" xlink:title="AssetAcquisitionContingentConsideration"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AssetAcquisitionContingentConsideration" 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_OtherIndefiniteLivedIntangibleAssets" xlink:label="OtherIndefiniteLivedIntangibleAssets" xlink:title="OtherIndefiniteLivedIntangibleAssets"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OtherIndefiniteLivedIntangibleAssets" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LicensesRevenue" use="optional" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureIncomeTaxDisclosureTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="OperatingLossCarryforwardsExpirationPeriodTypeAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:to="OperatingLossCarryforwardsExpirationPeriodTypeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeDomain"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeDomain_2" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:to="OperatingLossCarryforwardsExpirationPeriodTypeDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:label="OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:title="OperatingLossCarryforwardsPerAnnumUntil2008Member"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:to="OperatingLossCarryforwardsPerAnnumUntil2008Member" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xlink:label="OperatingLossCarryforwardsPerYearAfter2008Member" xlink:title="OperatingLossCarryforwardsPerYearAfter2008Member"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:to="OperatingLossCarryforwardsPerYearAfter2008Member" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="IncomeTaxAuthorityAxis" use="optional" order="2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="IncomeTaxAuthorityAxis" xlink:to="IncomeTaxAuthorityDomain" 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_IncomeTaxAuthorityDomain" xlink:label="IncomeTaxAuthorityDomain" xlink:title="IncomeTaxAuthorityDomain"/>
    <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_2" xlink:title="IncomeTaxAuthorityDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="IncomeTaxAuthorityAxis" xlink:to="IncomeTaxAuthorityDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ChangeInOwnershipMember" xlink:label="ChangeInOwnershipMember" xlink:title="ChangeInOwnershipMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncomeTaxAuthorityDomain" xlink:to="ChangeInOwnershipMember" 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_DomesticCountryMember" xlink:label="DomesticCountryMember" xlink:title="DomesticCountryMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncomeTaxAuthorityDomain" xlink:to="DomesticCountryMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_UnrestrictedMember" xlink:label="UnrestrictedMember" xlink:title="UnrestrictedMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncomeTaxAuthorityDomain" xlink:to="UnrestrictedMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RestrictedMember" xlink:label="RestrictedMember" xlink:title="RestrictedMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncomeTaxAuthorityDomain" xlink:to="RestrictedMember" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RangeAxis" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="RangeAxis" xlink:to="RangeMember" 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_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="MaximumMember" 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_MinimumMember" xlink:label="MinimumMember" xlink:title="MinimumMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="MinimumMember" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RangeMember" xlink:to="WeightedAverageMember" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="TradeNamesMember" 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_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="IndefiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="6"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" 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_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <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_2" xlink:title="IndefiniteLivedIntangibleAssetsMajorClassNameDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="IndefiniteLivedIntangibleAssetsMajorClassNameDomain_2" 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_IndefinitelivedIntangibleAssetsMember" xlink:label="IndefinitelivedIntangibleAssetsMember" xlink:title="IndefinitelivedIntangibleAssetsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IndefinitelivedIntangibleAssetsMember" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_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="102.9" 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="10"/>
    <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="11"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwards" 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_TaxCreditCarryforwardAmount" xlink:label="TaxCreditCarryforwardAmount" xlink:title="TaxCreditCarryforwardAmount"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="TaxCreditCarryforwardAmount" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwardsExpirationDate" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsExpiration" xlink:label="OperatingLossCarryforwardsExpiration" xlink:title="OperatingLossCarryforwardsExpiration"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwardsExpiration" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwardsLimitationsOnUse" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ReductionInDeferredTaxAssets" xlink:label="ReductionInDeferredTaxAssets" xlink:title="ReductionInDeferredTaxAssets"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ReductionInDeferredTaxAssets" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="UnrecognizedTaxBenefits" use="optional" order="7"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="CoChiefExecutiveOfficersMember" 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_DirectorMember" xlink:label="DirectorMember" xlink:title="DirectorMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="DirectorMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" 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_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="2"/>
    <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-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" 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_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="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="8"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="4"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntellectualPropertyMember" 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_CustomerRelationshipsMember" xlink:label="CustomerRelationshipsMember" xlink:title="CustomerRelationshipsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsMember" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NoncompeteAgreementsMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexsWebsiteMember" xlink:label="NlexsWebsiteMember" xlink:title="NlexsWebsiteMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NlexsWebsiteMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IntangibleAssetsMember" xlink:label="IntangibleAssetsMember" xlink:title="IntangibleAssetsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntangibleAssetsMember" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="DebtInstrumentAxis" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="DebtInstrumentAxis" xlink:to="DebtInstrumentNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyDebtMember" xlink:label="OtherThirdPartyDebtMember" xlink:title="OtherThirdPartyDebtMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="OtherThirdPartyDebtMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PrincipalMember" xlink:label="PrincipalMember" xlink:title="PrincipalMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="PrincipalMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CurrentBalanceMember" xlink:label="CurrentBalanceMember" xlink:title="CurrentBalanceMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="CurrentBalanceMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselloanMember" xlink:label="CounselloanMember" xlink:title="CounselloanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentNameDomain" xlink:to="CounselloanMember" 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_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" 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_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_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="102.7" 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="8"/>
    <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="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DueFromRelatedPartiesCurrent" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AccruedInterestPayableRelatedParty" xlink:label="AccruedInterestPayableRelatedParty" xlink:title="AccruedInterestPayableRelatedParty"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AccruedInterestPayableRelatedParty" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DueToRelatedPartiesCurrent" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionRate" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DebtInstrumentInterestRateTerms" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CommonStockSharesIssuedForEachCoCeo" xlink:label="CommonStockSharesIssuedForEachCoCeo" xlink:title="CommonStockSharesIssuedForEachCoCeo"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CommonStockSharesIssuedForEachCoCeo" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CommonStockFairValuePerShare" xlink:label="CommonStockFairValuePerShare" xlink:title="CommonStockFairValuePerShare"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CommonStockFairValuePerShare" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_SharesValuedAt" xlink:label="SharesValuedAt" xlink:title="SharesValuedAt"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="SharesValuedAt" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RevenueIntellectualPropertyLicense" xlink:label="RevenueIntellectualPropertyLicense" xlink:title="RevenueIntellectualPropertyLicense"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RevenueIntellectualPropertyLicense" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionDescriptionOfTransaction" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TerminationOfLeaseAgreements" xlink:label="TerminationOfLeaseAgreements" xlink:title="TerminationOfLeaseAgreements"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="TerminationOfLeaseAgreements" use="optional" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NewAgreementWithRelatedParty" xlink:label="NewAgreementWithRelatedParty" xlink:title="NewAgreementWithRelatedParty"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="NewAgreementWithRelatedParty" use="optional" order="12"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSubsequentEventsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureSubsequentEventsTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureSubsequentEventsTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgLlcMember" xlink:label="HgLlcMember" xlink:title="HgLlcMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgLlcMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="CoChiefExecutiveOfficersMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="ValuationAllowancesAndReservesTypeAxis" use="optional" order="2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ValuationAllowancesAndReservesTypeAxis" xlink:to="ValuationAllowancesAndReservesDomain" 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_ValuationAllowancesAndReservesDomain" xlink:label="ValuationAllowancesAndReservesDomain" xlink:title="ValuationAllowancesAndReservesDomain"/>
    <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_2" xlink:title="ValuationAllowancesAndReservesDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ValuationAllowancesAndReservesTypeAxis" xlink:to="ValuationAllowancesAndReservesDomain_2" 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_AllowanceForDoubtfulAccountsMember" xlink:label="AllowanceForDoubtfulAccountsMember" xlink:title="AllowanceForDoubtfulAccountsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ValuationAllowancesAndReservesDomain" xlink:to="AllowanceForDoubtfulAccountsMember" use="optional" order="2"/>
    <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="102.4" 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="5"/>
    <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="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:title="StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodSharesStockOptionsExercised" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" use="optional" order="9"/>
    <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"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" use="optional" order="10"/>
    <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"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" use="optional" order="11"/>
    <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"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" use="optional" order="12"/>
    <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"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" use="optional" order="14"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" use="optional" order="10"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" 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_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerBrokerNetworkMember" xlink:label="CustomerBrokerNetworkMember" xlink:title="CustomerBrokerNetworkMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerBrokerNetworkMember" 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_TradeNamesMember" xlink:label="TradeNamesMember" xlink:title="TradeNamesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="TradeNamesMember" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntellectualPropertyMember" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NoncompeteAgreementsMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexsWebsiteMember" xlink:label="NlexsWebsiteMember" xlink:title="NlexsWebsiteMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NlexsWebsiteMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IntangibleAssetsMember" xlink:label="IntangibleAssetsMember" xlink:title="IntangibleAssetsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntangibleAssetsMember" use="optional" order="9"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersMember" xlink:label="EquityPartnersMember" xlink:title="EquityPartnersMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="EquityPartnersMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="6"/>
    <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="102.4" 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="5"/>
    <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="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetUsefulLife" 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_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:label="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:title="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsGrossExcludingGoodwill" xlink:label="IntangibleAssetsGrossExcludingGoodwill" xlink:title="IntangibleAssetsGrossExcludingGoodwill"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IntangibleAssetsGrossExcludingGoodwill" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="FiniteLivedIntangibleAssetsGross" xlink:title="FiniteLivedIntangibleAssetsGross"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsGross" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:title="FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAccumulatedAmortization" 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_FiniteLivedIntangibleAssetsNet" xlink:label="FiniteLivedIntangibleAssetsNet" xlink:title="FiniteLivedIntangibleAssetsNet"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsNet" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:label="IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:title="IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IndefiniteLivedIntangibleAssetsExcludingGoodwill" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IntangibleAssetsNetExcludingGoodwill" use="optional" order="8"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" 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_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" use="optional" order="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfGoodwillTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersMember" xlink:label="EquityPartnersMember" xlink:title="EquityPartnersMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="EquityPartnersMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="6"/>
    <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_Goodwill" xlink:label="Goodwill" xlink:title="Goodwill"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="Goodwill" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" order="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfDebtTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" 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_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="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_DebtCurrentAbstract" xlink:label="DebtCurrentAbstract" xlink:title="DebtCurrentAbstract"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="DebtCurrentAbstract" 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_ShortTermNonBankLoansAndNotesPayable" xlink:label="ShortTermNonBankLoansAndNotesPayable" xlink:title="ShortTermNonBankLoansAndNotesPayable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtCurrentAbstract" xlink:to="ShortTermNonBankLoansAndNotesPayable" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtCurrentAbstract" xlink:to="DueToRelatedPartiesCurrent" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtCurrentAbstract" xlink:to="ShortTermBankLoansAndNotesPayable" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtCurrentAbstract" xlink:to="ShortTermBorrowings" 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_LongTermDebtNoncurrentAbstract" xlink:label="LongTermDebtNoncurrentAbstract" xlink:title="LongTermDebtNoncurrentAbstract"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="LongTermDebtNoncurrentAbstract" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LongTermDebtNoncurrentAbstract" xlink:to="UnsecuredLongTermDebt" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LongTermDebtNoncurrentAbstract" xlink:to="LoansPayable" use="optional" order="8"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <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="102.2" 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="3"/>
    <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="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="CurrentFederalTaxExpenseBenefit" 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_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:label="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:title="IncomeTaxExpenseBenefitContinuingOperationsAbstract"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxExpenseBenefitContinuingOperationsAbstract" use="optional" order="2"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="IncomeTaxReconciliationNondeductibleExpense" use="optional" order="4"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" 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_IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:label="IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:title="IncomeTaxReconciliationChangeInEnactedTaxRate"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationChangeInEnactedTaxRate" use="optional" order="6"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationOtherReconcilingItems" use="optional" order="7"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationOtherAdjustments" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="IncomeTaxExpenseBenefit" use="optional" order="9"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="NatureOfExpenseAxis" use="optional" order="1"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="NatureOfExpenseAxis" xlink:to="InterimPeriodCostsNotAllocableDomain" 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_InterimPeriodCostsNotAllocableDomain" xlink:label="InterimPeriodCostsNotAllocableDomain" xlink:title="InterimPeriodCostsNotAllocableDomain"/>
    <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_2" xlink:title="InterimPeriodCostsNotAllocableDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="NatureOfExpenseAxis" xlink:to="InterimPeriodCostsNotAllocableDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ManagementFeesMember" xlink:label="ManagementFeesMember" xlink:title="ManagementFeesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="InterimPeriodCostsNotAllocableDomain" xlink:to="ManagementFeesMember" 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_OtherExpenseMember" xlink:label="OtherExpenseMember" xlink:title="OtherExpenseMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="InterimPeriodCostsNotAllocableDomain" xlink:to="OtherExpenseMember" use="optional" order="2"/>
    <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-20150630.xsd#role_DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" 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_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LeaseAmountsMember" xlink:label="LeaseAmountsMember" xlink:title="LeaseAmountsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="LeaseAmountsMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="3"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="2"/>
    <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-20150630.xsd#hgbl_CounselManagementServicesMember" xlink:label="CounselManagementServicesMember" xlink:title="CounselManagementServicesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="CounselManagementServicesMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="WhitePlainsNYMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LosAngelesCMember" xlink:label="LosAngelesCMember" xlink:title="LosAngelesCMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesCMember" use="optional" order="6"/>
    <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-20150630.xsd#hgbl_CounselLoanMember" xlink:label="CounselLoanMember" xlink:title="CounselLoanMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="CounselLoanMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.xsd#hgbl_LosAngelesMember" xlink:label="LosAngelesMember" xlink:title="LosAngelesMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesMember" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="11"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="12"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="13"/>
    <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:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" order="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="16"/>
    <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="102.4" 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="5"/>
    <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="6"/>
    <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: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-20150630_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:08:45:34 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 xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel"/>
  <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel"/>
  <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel"/>
  <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel"/>
  <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
  <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel"/>
  <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="label_hgbl_DocumentAndEntityInformationAbstract" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_DocumentAndEntityInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_DocumentAndEntityInformationAbstract" xml:lang="en-US" id="documentation_hgbl_DocumentAndEntityInformationAbstract_en-US">Document and Entity Information [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementTable" xml:lang="en-US" id="label_us-gaap_StatementTable_en-US">Statement [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementTable" xlink:to="label_us-gaap_StatementTable" use="optional" order="2" xlink:title=""/>
    <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:label xlink:type="resource" xlink:label="label_dei_LegalEntityAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_LegalEntityAxis" xml:lang="en-US" id="label_dei_LegalEntityAxis_en-US">Legal Entity [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LegalEntityAxis" xlink:to="label_dei_LegalEntityAxis" use="optional" order="3" xlink:title=""/>
    <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:label xlink:type="resource" xlink:label="label_dei_EntityDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityDomain" xml:lang="en-US" id="label_dei_EntityDomain_en-US">Entity [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityDomain" xlink:to="label_dei_EntityDomain" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementLineItems" xml:lang="en-US" id="label_us-gaap_StatementLineItems_en-US">Statement [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementLineItems" xlink:to="label_us-gaap_StatementLineItems" use="optional" order="5" xlink:title=""/>
    <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"/>
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentType" xml:lang="en-US" id="label_dei_DocumentType_en-US">Document Type</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentType" xlink:to="label_dei_DocumentType" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag" xlink:label="AmendmentFlag" xlink:title="AmendmentFlag"/>
    <link:label xlink:type="resource" xlink:label="label_dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_AmendmentFlag" xml:lang="en-US" id="label_dei_AmendmentFlag_en-US">Amendment Flag</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmendmentFlag" xlink:to="label_dei_AmendmentFlag" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentDescription" xlink:label="AmendmentDescription" xlink:title="AmendmentDescription"/>
    <link:label xlink:type="resource" xlink:label="label_dei_AmendmentDescription" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_AmendmentDescription" xml:lang="en-US" id="label_dei_AmendmentDescription_en-US">Amendment Description</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmendmentDescription" xlink:to="label_dei_AmendmentDescription" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="DocumentPeriodEndDate" xlink:title="DocumentPeriodEndDate"/>
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentPeriodEndDate" xml:lang="en-US" id="label_dei_DocumentPeriodEndDate_en-US">Document Period End Date</link:label>
    <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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityRegistrantName" xlink:label="EntityRegistrantName" xlink:title="EntityRegistrantName"/>
    <link:label xlink:type="resource" xlink:label="label_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityRegistrantName" xml:lang="en-US" id="label_dei_EntityRegistrantName_en-US">Entity Registrant Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityRegistrantName" xlink:to="label_dei_EntityRegistrantName" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/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">Equity method 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_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 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="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_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="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_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="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_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="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_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="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_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="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_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="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_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="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_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 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="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_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="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_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="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_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="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_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="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_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="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_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="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_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="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_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="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_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="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_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 569 Class N shares at June 30, 2015 and 575 Class N shares at 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="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_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 28,467,648 shares at June 30, 2015 and 28,167,408 shares at 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="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_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="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_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="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_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="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_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="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_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="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_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-20150630.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-20150630.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-20150630.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="verboseLabel_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Earnings (loss) of equity accounted asset liquidation investments</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="12" 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="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_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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:to="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="15" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">This item represents the entity's proportionate share for the period of the net income (loss) of its investees to which the equity method of accounting is applied. Excludes income (loss) from equity accounted Asset Liquidation Investments.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseDebt" xlink:label="InterestExpenseDebt" xlink:title="InterestExpenseDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_InterestExpenseDebt" xml:lang="en-US" id="negatedLabel_us-gaap_InterestExpenseDebt_en-US">Interest expense - third party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestExpenseDebt" xlink:to="label_us-gaap_InterestExpenseDebt" use="optional" order="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_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestExpenseRelatedParty" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_InterestExpenseRelatedParty" xml:lang="en-US" id="negatedLabel_us-gaap_InterestExpenseRelatedParty_en-US">Interest expense - related party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestExpenseRelatedParty" xlink:to="label_us-gaap_InterestExpenseRelatedParty" use="optional" order="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_NonoperatingIncomeExpense" xlink:label="NonoperatingIncomeExpense" xlink:title="NonoperatingIncomeExpense"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NonoperatingIncomeExpense" xml:lang="en-US" id="totalLabel_us-gaap_NonoperatingIncomeExpense_en-US">Total other expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonoperatingIncomeExpense" xlink:to="label_us-gaap_NonoperatingIncomeExpense" use="optional" order="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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:title="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xml:lang="en-US" id="totalLabel_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_en-US">Loss before income tax expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="label_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" 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_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxExpenseBenefit" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxExpenseBenefit_en-US">Income tax expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxExpenseBenefit" xlink:to="label_us-gaap_IncomeTaxExpenseBenefit" use="optional" order="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_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetIncomeLoss" xml:lang="en-US" id="totalLabel_us-gaap_NetIncomeLoss_en-US">Net loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLoss" xlink:to="label_us-gaap_NetIncomeLoss" use="optional" order="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_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="ComprehensiveIncomeNetOfTaxAbstract" xlink:title="ComprehensiveIncomeNetOfTaxAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_ComprehensiveIncomeNetOfTaxAbstract_en-US">Other comprehensive income (loss):</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTaxAbstract" xlink:to="label_us-gaap_ComprehensiveIncomeNetOfTaxAbstract" use="optional" order="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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xml:lang="en-US" id="verboseLabel_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_en-US">Foreign currency translation adjustments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="label_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" 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_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="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_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="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_EarningsPerShareBasicAndDiluted" xlink:label="EarningsPerShareBasicAndDiluted" xlink:title="EarningsPerShareBasicAndDiluted"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareBasicAndDiluted" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_EarningsPerShareBasicAndDiluted" xml:lang="en-US" id="terseLabel_us-gaap_EarningsPerShareBasicAndDiluted_en-US">Net loss per share - basic and diluted</link:label>
    <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="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_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:title="StatementOfIncomeAndComprehensiveIncomeAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_en-US">Statement of Income and Comprehensive Income [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:to="label_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="verboseLabel_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Tax on earnings (loss) of other equity accounted asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:to="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments_en-US">Tax on Income (Loss) from Equity Method Investments Excluding Asset Liquidation Investments.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TaxOnOtherEquityAccountedInvestments" xlink:label="TaxOnOtherEquityAccountedInvestments" xlink:title="TaxOnOtherEquityAccountedInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TaxOnOtherEquityAccountedInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TaxOnOtherEquityAccountedInvestments" xml:lang="en-US" id="label_hgbl_TaxOnOtherEquityAccountedInvestments_en-US">Tax on other equity accounted investments</link:label>
    <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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="EquityComponentDomain" xlink:title="EquityComponentDomain"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityComponentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityComponentDomain" xml:lang="en-US" id="label_us-gaap_EquityComponentDomain_en-US">Equity Component [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityComponentDomain" xlink:to="label_us-gaap_EquityComponentDomain" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="PreferredStockMember" xlink:title="PreferredStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockMember" xml:lang="en-US" id="label_us-gaap_PreferredStockMember_en-US">Preferred Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockMember" xlink:to="label_us-gaap_PreferredStockMember" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockMember" xlink:label="CommonStockMember" xlink:title="CommonStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockMember" xml:lang="en-US" id="label_us-gaap_CommonStockMember_en-US">Common Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockMember" xlink:to="label_us-gaap_CommonStockMember" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="AdditionalPaidInCapitalMember" xlink:title="AdditionalPaidInCapitalMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapitalMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapitalMember" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapitalMember_en-US">Additional Paid-In Capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdditionalPaidInCapitalMember" xlink:to="label_us-gaap_AdditionalPaidInCapitalMember" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="RetainedEarningsMember" xlink:title="RetainedEarningsMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsMember" xml:lang="en-US" id="label_us-gaap_RetainedEarningsMember_en-US">Accumulated deficit [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsMember" xlink:to="label_us-gaap_RetainedEarningsMember" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="AccumulatedOtherComprehensiveIncomeMember" xlink:title="AccumulatedOtherComprehensiveIncomeMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember_en-US">Accumulated Other Comprehensive Income (Loss) [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccumulatedOtherComprehensiveIncomeMember" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="StatementOfStockholdersEquityAbstract" xlink:title="StatementOfStockholdersEquityAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StatementOfStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StatementOfStockholdersEquityAbstract" xml:lang="en-US" id="label_us-gaap_StatementOfStockholdersEquityAbstract_en-US">Statement of Stockholders Equity [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfStockholdersEquityAbstract" xlink:to="label_us-gaap_StatementOfStockholdersEquityAbstract" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_StockholdersEquity" xml:lang="en-US" id="periodStartLabel_us-gaap_StockholdersEquity_en-US">Beginning Balance</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharesIssued" xlink:label="SharesIssued" xlink:title="SharesIssued"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="periodStartLabel_us-gaap_SharesIssued_en-US">Beginning Balance (Shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharesIssued" xlink:to="label_us-gaap_SharesIssued" use="optional" order="1.1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SharesIssued" xml:lang="en-US" id="label_us-gaap_SharesIssued_en-US">Shares Issued (Shares)</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="SharesOutstanding" xlink:title="SharesOutstanding"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_SharesOutstanding" xml:lang="en-US" id="periodStartLabel_us-gaap_SharesOutstanding_en-US">Balance (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SharesOutstanding" xlink:to="label_us-gaap_SharesOutstanding" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:title="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xml:lang="en-US" id="terseLabel_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_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="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:to="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" 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_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:label="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:title="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_en-US">Issuance of common stock from restricted stock awards</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:to="label_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" 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_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:label="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:title="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xml:lang="en-US" id="label_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_en-US">Issuance of common stock from restricted stock awards (shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:to="label_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.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-20150630.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 stock into common stock</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 stock into common stock (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: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 adjustments</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 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="hgbl-20150630.xsd#hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:label="RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:title="RelatedPartyExpensesAccruedToRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xml:lang="en-US" id="terseLabel_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt_en-US">Accrued management fees and other charges added to principal of related party debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:to="label_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xml:lang="en-US" id="documentation_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt_en-US">Accrued management fees and other charges added to principal of related party debt</link:label>
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromEquityMethodInvestments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="negatedLabel_us-gaap_IncomeLossFromEquityMethodInvestments_en-US">Earnings of equity method investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromEquityMethodInvestments" xlink:to="label_us-gaap_IncomeLossFromEquityMethodInvestments" 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_EquityMethodInvestmentDividendsOrDistributions" xlink:label="EquityMethodInvestmentDividendsOrDistributions" xlink:title="EquityMethodInvestmentDividendsOrDistributions"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentDividendsOrDistributions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_EquityMethodInvestmentDividendsOrDistributions" xml:lang="en-US" id="terseLabel_us-gaap_EquityMethodInvestmentDividendsOrDistributions_en-US">Return on investment in equity accounted asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentDividendsOrDistributions" xlink:to="label_us-gaap_EquityMethodInvestmentDividendsOrDistributions" 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_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="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_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">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="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_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">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="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_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">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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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="15" 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">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="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_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="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_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">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="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_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">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="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_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="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_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="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_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xml:lang="en-US" id="negatedLabel_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_en-US">Cash paid to acquire NLEX, net of cash acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" use="optional" order="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_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 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="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_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 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="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_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 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="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_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 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="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_NetCashProvidedByUsedInInvestingActivities" xlink:label="NetCashProvidedByUsedInInvestingActivities" xlink:title="NetCashProvidedByUsedInInvestingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="totalLabel_us-gaap_NetCashProvidedByUsedInInvestingActivities_en-US">Net cash provided by (used in) investing activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="label_us-gaap_NetCashProvidedByUsedInInvestingActivities" use="optional" order="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_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 (used in) provided by 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="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_ProceedsFromShortTermDebt" xlink:label="ProceedsFromShortTermDebt" xlink:title="ProceedsFromShortTermDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromShortTermDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromShortTermDebt" xml:lang="en-US" id="label_us-gaap_ProceedsFromShortTermDebt_en-US">Proceeds from debt payable to third parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromShortTermDebt" xlink:to="label_us-gaap_ProceedsFromShortTermDebt" use="optional" order="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_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="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_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 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="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_RepaymentsOfRelatedPartyDebt" xlink:label="RepaymentsOfRelatedPartyDebt" xlink:title="RepaymentsOfRelatedPartyDebt"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RepaymentsOfRelatedPartyDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_RepaymentsOfRelatedPartyDebt" xml:lang="en-US" id="negatedLabel_us-gaap_RepaymentsOfRelatedPartyDebt_en-US">Repayment of debt payable to related 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="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_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 (used in) provided by 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="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_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">Net 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="34" 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="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_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">Cash paid for taxes</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="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_InterestPaid" xlink:label="InterestPaid" xlink:title="InterestPaid"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InterestPaid" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InterestPaid" xml:lang="en-US" id="verboseLabel_us-gaap_InterestPaid_en-US">Cash paid for interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestPaid" xlink:to="label_us-gaap_InterestPaid" use="optional" order="39" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NotesToFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_NotesToFinancialStatementsAbstract" xml:lang="en-US" id="label_hgbl_NotesToFinancialStatementsAbstract_en-US">Notes to Financial Statements [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="label_hgbl_NotesToFinancialStatementsAbstract" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_NotesToFinancialStatementsAbstract" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_NotesToFinancialStatementsAbstract" xml:lang="en-US" id="documentation_hgbl_NotesToFinancialStatementsAbstract_en-US">Notes to Financial Statements [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:label="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:title="BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xml:lang="en-US" id="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_en-US">Basis of Presentation [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="label_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="SignificantAccountingPoliciesTextBlock" xlink:title="SignificantAccountingPoliciesTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SignificantAccountingPoliciesTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SignificantAccountingPoliciesTextBlock" xml:lang="en-US" id="label_us-gaap_SignificantAccountingPoliciesTextBlock_en-US">Summary of Significant Accounting Policies[Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SignificantAccountingPoliciesTextBlock" xlink:to="label_us-gaap_SignificantAccountingPoliciesTextBlock" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="BusinessCombinationDisclosureTextBlock" xlink:title="BusinessCombinationDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_BusinessCombinationDisclosureTextBlock_en-US">Acquisition of National Loan Exchange, Inc. [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationDisclosureTextBlock" xlink:to="label_us-gaap_BusinessCombinationDisclosureTextBlock" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:title="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xml:lang="en-US" id="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_en-US">Stock-based Compensation [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareTextBlock" xml:lang="en-US" id="label_us-gaap_EarningsPerShareTextBlock_en-US">Earnings Per Share [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareTextBlock" xlink:to="label_us-gaap_EarningsPerShareTextBlock" use="optional" order="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_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:label="GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:title="GoodwillAndIntangibleAssetsDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock_en-US">Intangible Assets and Goodwill [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:to="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" 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_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="EquityMethodInvestmentsDisclosureTextBlock" xlink:title="EquityMethodInvestmentsDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock_en-US">Equity Method Investments [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsDisclosureTextBlock" xlink:to="label_us-gaap_EquityMethodInvestmentsDisclosureTextBlock" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="DebtDisclosureTextBlock" xlink:title="DebtDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_DebtDisclosureTextBlock_en-US">Debt [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtDisclosureTextBlock" xlink:to="label_us-gaap_DebtDisclosureTextBlock" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PatentParticipationFeeTextBlock" xlink:label="PatentParticipationFeeTextBlock" xlink:title="PatentParticipationFeeTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentParticipationFeeTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PatentParticipationFeeTextBlock" xml:lang="en-US" id="label_hgbl_PatentParticipationFeeTextBlock_en-US">Patent Participation Fee [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PatentParticipationFeeTextBlock" xlink:to="label_hgbl_PatentParticipationFeeTextBlock" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentParticipationFeeTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PatentParticipationFeeTextBlock" xml:lang="en-US" id="documentation_hgbl_PatentParticipationFeeTextBlock_en-US">Description of patent participation fee that is specific to the Company's VoIP Patent Portfolio.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="IncomeTaxDisclosureTextBlock" xlink:title="IncomeTaxDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_IncomeTaxDisclosureTextBlock_en-US">Income Taxes [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxDisclosureTextBlock" xlink:to="label_us-gaap_IncomeTaxDisclosureTextBlock" use="optional" order="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_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="RelatedPartyTransactionsDisclosureTextBlock" xlink:title="RelatedPartyTransactionsDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_en-US">Related Party Transactions [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionsDisclosureTextBlock" xlink:to="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="SubsequentEventsTextBlock" xlink:title="SubsequentEventsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubsequentEventsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SubsequentEventsTextBlock" xml:lang="en-US" id="label_us-gaap_SubsequentEventsTextBlock_en-US">Subsequent Events [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventsTextBlock" xlink:to="label_us-gaap_SubsequentEventsTextBlock" use="optional" order="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_UseOfEstimates" xlink:label="UseOfEstimates" xlink:title="UseOfEstimates"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_UseOfEstimates" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_UseOfEstimates" xml:lang="en-US" id="label_us-gaap_UseOfEstimates_en-US">Use of estimates [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="UseOfEstimates" xlink:to="label_us-gaap_UseOfEstimates" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_en-US">Recently Adopted Accounting Pronouncements [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="label_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:label="FutureAccountingPronouncementsPolicyTextBlock" xlink:title="FutureAccountingPronouncementsPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xml:lang="en-US" id="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock_en-US">Future Accounting Pronouncements [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FutureAccountingPronouncementsPolicyTextBlock" xlink:to="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_FutureAccountingPronouncementsPolicyTextBlock" xml:lang="en-US" id="documentation_hgbl_FutureAccountingPronouncementsPolicyTextBlock_en-US">Disclosure of future accounting pronouncements that may impact the entity's financial reporting.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="RevenueRecognitionPolicyTextBlock" xlink:title="RevenueRecognitionPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RevenueRecognitionPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RevenueRecognitionPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_RevenueRecognitionPolicyTextBlock_en-US">Asset liquidation accounting [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RevenueRecognitionPolicyTextBlock" xlink:to="label_us-gaap_RevenueRecognitionPolicyTextBlock" use="optional" order="4" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="CashAndCashEquivalentsPolicyTextBlock" xlink:title="CashAndCashEquivalentsPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock_en-US">Cash and cash equivalents [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashAndCashEquivalentsPolicyTextBlock" xlink:to="label_us-gaap_CashAndCashEquivalentsPolicyTextBlock" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ReceivablesPolicyTextBlock" xlink:label="ReceivablesPolicyTextBlock" xlink:title="ReceivablesPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ReceivablesPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ReceivablesPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_ReceivablesPolicyTextBlock_en-US">Accounts receivable [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReceivablesPolicyTextBlock" xlink:to="label_us-gaap_ReceivablesPolicyTextBlock" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="InventoryPolicyTextBlock" xlink:title="InventoryPolicyTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_InventoryPolicyTextBlock_en-US">Inventory [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryPolicyTextBlock" xlink:to="label_us-gaap_InventoryPolicyTextBlock" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsIssuancesPolicy" xlink:label="EquityMethodInvestmentsIssuancesPolicy" xlink:title="EquityMethodInvestmentsIssuancesPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentsIssuancesPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentsIssuancesPolicy" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentsIssuancesPolicy_en-US">Other equity-method investments [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsIssuancesPolicy" xlink:to="label_us-gaap_EquityMethodInvestmentsIssuancesPolicy" 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_FairValueOfFinancialInstrumentsPolicy" xlink:label="FairValueOfFinancialInstrumentsPolicy" xlink:title="FairValueOfFinancialInstrumentsPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FairValueOfFinancialInstrumentsPolicy" xml:lang="en-US" id="label_us-gaap_FairValueOfFinancialInstrumentsPolicy_en-US">Fair value of financial instruments [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueOfFinancialInstrumentsPolicy" xlink:to="label_us-gaap_FairValueOfFinancialInstrumentsPolicy" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="BusinessCombinationsPolicy" xlink:title="BusinessCombinationsPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_BusinessCombinationsPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_BusinessCombinationsPolicy" xml:lang="en-US" id="label_us-gaap_BusinessCombinationsPolicy_en-US">Business combinations [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationsPolicy" xlink:to="label_us-gaap_BusinessCombinationsPolicy" 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_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:title="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xml:lang="en-US" id="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_en-US">Identifiable intangible assets [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:to="label_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:title="GoodwillAndIntangibleAssetsGoodwillPolicy"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xml:lang="en-US" id="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_en-US">Goodwill [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="label_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/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-20150630.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-20150630.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-20150630.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="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:label="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:title="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_en-US">Schedule of Share-based Compensation, Restricted Stock, Activity [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:to="label_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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="3" 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="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_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="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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="6" 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="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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:title="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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="9" 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-20150630.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="10" 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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ContingentConsiderationMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ContingentConsiderationMember" xml:lang="en-US" id="label_hgbl_ContingentConsiderationMember_en-US">Contingent Consideration [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ContingentConsiderationMember" xlink:to="label_hgbl_ContingentConsiderationMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ContingentConsiderationMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ContingentConsiderationMember" xml:lang="en-US" id="documentation_hgbl_ContingentConsiderationMember_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_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-20150630.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_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="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_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-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ApproximationsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ApproximationsMember" xml:lang="en-US" id="label_hgbl_ApproximationsMember_en-US">Approximations [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ApproximationsMember" xlink:to="label_hgbl_ApproximationsMember" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ApproximationsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ApproximationsMember" xml:lang="en-US" id="documentation_hgbl_ApproximationsMember_en-US">Approximations</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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.xsd#hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:label="HeritageGlobalPartnersOptionsIssuedMember" xlink:title="HeritageGlobalPartnersOptionsIssuedMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xml:lang="en-US" id="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember_en-US">Heritage Global Partners Options Issued [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HeritageGlobalPartnersOptionsIssuedMember" xlink:to="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_HeritageGlobalPartnersOptionsIssuedMember" xml:lang="en-US" id="documentation_hgbl_HeritageGlobalPartnersOptionsIssuedMember_en-US">Heritage Global Partners Options Issued</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="RestrictedStockMember" xlink:title="RestrictedStockMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RestrictedStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RestrictedStockMember" xml:lang="en-US" id="label_us-gaap_RestrictedStockMember_en-US">Restricted Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RestrictedStockMember" xlink:to="label_us-gaap_RestrictedStockMember" 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_OptionMember" xlink:label="OptionMember" xlink:title="OptionMember"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OptionMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OptionMember" xml:lang="en-US" id="label_us-gaap_OptionMember_en-US">Options [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OptionMember" xlink:to="label_us-gaap_OptionMember" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.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-20150630.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_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="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_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="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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:label="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:title="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xml:lang="en-US" id="verboseLabel_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:to="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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_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="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_GoodwillImpairmentLoss" xlink:label="GoodwillImpairmentLoss" xlink:title="GoodwillImpairmentLoss"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillImpairmentLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_GoodwillImpairmentLoss" xml:lang="en-US" id="verboseLabel_us-gaap_GoodwillImpairmentLoss_en-US">Goodwill, Impairment Loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoodwillImpairmentLoss" xlink:to="label_us-gaap_GoodwillImpairmentLoss" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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: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/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: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="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_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-20150630.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: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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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="hgbl-20150630.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="2" 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-20150630.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="1" 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-20150630.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="4" 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_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="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_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="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_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="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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="4" 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-20150630.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="5" 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_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="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_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="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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="8" 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-20150630.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="9" 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="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_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="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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="12" 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="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_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="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_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="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_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="16" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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:label xlink:type="resource" xlink:label="label_us-gaap_DueToRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DueToRelatedPartiesCurrent" xml:lang="en-US" id="terseLabel_us-gaap_DueToRelatedPartiesCurrent_en-US">Debt Payable to Related Parties</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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-20150630.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=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US" id="periodStartLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_en-US">Options, Outstanding at beginning of the period (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" use="optional" order="1" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:title="StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xml:lang="en-US" id="negatedLabel_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_en-US">Options, Exercised (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="label_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xml:lang="en-US" id="negatedLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_en-US">Options, Expired (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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_en-US">Options, Forfeited (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_en-US">Options, Outstanding at end of the period (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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_en-US">Options exercisable at end of the period (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US" id="periodStartLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Outstanding at beginning of the period (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Granted (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Exercised</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" use="optional" order="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Expired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Forfeited</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" use="optional" order="12" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Outstanding at end of the period (in dollars per 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_en-US">Weighted Average Exercise Price, Options exercisable at end of the period (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xml:lang="en-US" id="periodStartLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_en-US">Awards at December 31, 2014</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_en-US">Granted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_en-US">Vested</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_en-US">Unvested awards at June 30, 2015</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber_en-US">Vested Awards at June 30, 2015</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" use="optional" order="5" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber_en-US">Vested Awards at June 30, 2015</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="periodStartLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_en-US">Awards at December 31, 2014 Weighted Average Grant Date Fair Value Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value Price Per Share, Granted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value Price Per Share, Vested</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="periodEndLabel_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_en-US">Unvested awards at June 30, 2015 Weighted Average Grant Date Fair Value Per Share</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="verboseLabel_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue_en-US">Vested awards at June 30, 2015 Weighted Average Grant Date Fair Value Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:to="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="documentation_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue_en-US">Vested awards at June 30, 2015 Weighted Average Grant Date Fair Value Per Share</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerBrokerNetworkMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_CustomerBrokerNetworkMember" xml:lang="en-US" id="verboseLabel_hgbl_CustomerBrokerNetworkMember_en-US">Customer/Broker Network [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_TradeNamesMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_TradeNamesMember" xml:lang="en-US" id="verboseLabel_us-gaap_TradeNamesMember_en-US">Trade Name [Member]</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/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 asset, useful life</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_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:label="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:title="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xml:lang="en-US" id="terseLabel_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_en-US">Finite-Lived intangible assets, remaining amortization period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" 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_IntangibleAssetsGrossExcludingGoodwill" xlink:label="IntangibleAssetsGrossExcludingGoodwill" xlink:title="IntangibleAssetsGrossExcludingGoodwill"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IntangibleAssetsGrossExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IntangibleAssetsGrossExcludingGoodwill" xml:lang="en-US" id="verboseLabel_us-gaap_IntangibleAssetsGrossExcludingGoodwill_en-US">Finite-Lived and indefinite-lived intangible assets, gross</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IntangibleAssetsGrossExcludingGoodwill" xlink:to="label_us-gaap_IntangibleAssetsGrossExcludingGoodwill" 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_FiniteLivedIntangibleAssetsGross" xlink:label="FiniteLivedIntangibleAssetsGross" xlink:title="FiniteLivedIntangibleAssetsGross"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsGross" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsGross" xml:lang="en-US" id="terseLabel_us-gaap_FiniteLivedIntangibleAssetsGross_en-US">Gross intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsGross" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsGross" use="optional" order="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_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:title="FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xml:lang="en-US" id="negatedLabel_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_en-US">Accumulated amortization</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" use="optional" order="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_FiniteLivedIntangibleAssetsNet" xlink:label="FiniteLivedIntangibleAssetsNet" xlink:title="FiniteLivedIntangibleAssetsNet"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsNet" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsNet" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsNet_en-US">Total net amortized intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsNet" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsNet" use="optional" order="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_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:label="IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:title="IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xml:lang="en-US" id="terseLabel_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_en-US">Unamortized intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:to="label_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_IntangibleAssetsNetExcludingGoodwill" xml:lang="en-US" id="terseLabel_us-gaap_IntangibleAssetsNetExcludingGoodwill_en-US">Total net 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_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_en-US">2015 (remainder of year from July 1, 2015 to December 31, 2015)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_en-US">2016</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_en-US">2017</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xml:lang="en-US" id="verboseLabel_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_en-US">2018</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:to="label_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" 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_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-20150630.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">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-20150630.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-20150630.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">Operating 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: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/terseLabel" xlink:title="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" xml:lang="en-US" id="terseLabel_us-gaap_ShortTermNonBankLoansAndNotesPayable_en-US">Third Party Loan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShortTermNonBankLoansAndNotesPayable" xlink:to="label_us-gaap_ShortTermNonBankLoansAndNotesPayable" use="optional" order="2" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_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="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_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/label" xlink:title="label_us-gaap_ShortTermBorrowings" xml:lang="en-US" id="label_us-gaap_ShortTermBorrowings_en-US">Total 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="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_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">Third Party 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_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/2009/role/negatedLabel" xlink:title="label_us-gaap_CurrentFederalTaxExpenseBenefit" xml:lang="en-US" id="negatedLabel_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_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="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xlink:label="IncomeTaxReconciliationOtherReconcilingItems" xlink:title="IncomeTaxReconciliationOtherReconcilingItems"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xml:lang="en-US" id="negatedLabel_us-gaap_IncomeTaxReconciliationOtherReconcilingItems_en-US">Basis difference in NLEX trade name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationOtherReconcilingItems" xlink:to="label_us-gaap_IncomeTaxReconciliationOtherReconcilingItems" use="optional" order="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:label="IncomeTaxReconciliationOtherAdjustments" xlink:title="IncomeTaxReconciliationOtherAdjustments"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" xml:lang="en-US" id="verboseLabel_us-gaap_IncomeTaxReconciliationOtherAdjustments_en-US">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxReconciliationOtherAdjustments" xlink:to="label_us-gaap_IncomeTaxReconciliationOtherAdjustments" use="optional" order="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-20150630.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">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_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_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xml:lang="en-US" id="label_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_en-US">Stock-based compensation expense</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 stock into common stock</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 stock into common stock (Shares)</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_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xml:lang="en-US" id="label_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt_en-US">Related Party Expenses Accrued To Related 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 (ShareBasedCompensation)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="label_us-gaap_IncomeLossFromEquityMethodInvestments_en-US">Earnings of equity method investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentDividendsOrDistributions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentDividendsOrDistributions" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentDividendsOrDistributions_en-US">Return on investment in equity accounted asset liquidation investments</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_en-US">Changes in operating assets and liabilities:</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccountsReceivable_en-US">Increase/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">Increase/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/Decrease 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">Increase/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">Increase/Decrease income tax assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xml:lang="en-US" id="label_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_en-US">Increase/Decrease in accounts payable and accrued liabilities</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_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_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_en-US">Cash paid to acquire NLEX, net of cash acquired</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 equity method 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 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 from debt payable to 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">Cash paid for taxes</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">Cash paid for interest</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>
    <link:label xlink:type="resource" xlink:label="label_hgbl_WeightedAverageCostOfCapital" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_WeightedAverageCostOfCapital" xml:lang="en-US" id="label_hgbl_WeightedAverageCostOfCapital_en-US">Weighted Average Cost Of Capital</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xml:lang="en-US" id="label_hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember_en-US">Stockoptionandappreciationrightsplan One Nine Nine Five [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xml:lang="en-US" id="label_hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember_en-US">One Nine Nine Five Employee Stock Option And Appreciation Rights Plan [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xml:lang="en-US" id="label_hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember_en-US">Recruitment Stock Option Plan One Nine Nine Seven [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xml:lang="en-US" id="label_hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember_en-US">One Nine Nine Seven Recruitment Stock Option Plan [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xml:lang="en-US" id="label_hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember_en-US">Two Zero Zero Three Stock Option And Appreciation Rights Plan [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xml:lang="en-US" id="label_hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember_en-US">Two Zero One Zero Nonqualified Stock Option Plan [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_en-US">Options, Granted (in shares)</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_en-US">Options expired</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xml:lang="en-US" id="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_en-US">Employee Service-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xml:lang="en-US" id="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xml:lang="en-US" id="label_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassNPreferredSharesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ClassNPreferredSharesMember" xml:lang="en-US" id="label_hgbl_ClassNPreferredSharesMember_en-US">Class N Preferred Shares [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ConvertiblePreferredStockTermsOfConversion" xml:lang="en-US" id="label_us-gaap_ConvertiblePreferredStockTermsOfConversion_en-US">Convertible Preferred Stock, Shares Issuable upon Conversion</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xml:lang="en-US" id="label_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_en-US">Antidilutive Options Excluded From Computation Of Earnings Per Share, Amount</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xml:lang="en-US" id="label_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_en-US">Weighted Average Number of Diluted Shares Outstanding, Adjustment</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CustomerBrokerNetworkMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CustomerBrokerNetworkMember" xml:lang="en-US" id="label_hgbl_CustomerBrokerNetworkMember_en-US">Customer Broker Network [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AmortizationOfIntangibleAssets" xml:lang="en-US" id="label_us-gaap_AmortizationOfIntangibleAssets_en-US">Amortization expense, intangible assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillImpairmentLoss" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillImpairmentLoss" xml:lang="en-US" id="label_us-gaap_GoodwillImpairmentLoss_en-US">Goodwill, Impairment Loss</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xml:lang="en-US" id="label_hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember_en-US">Knights Bridge Capital Partners Internet Fund No1 G P Llc [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_KPLLLCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_KPLLLCMember" xml:lang="en-US" id="label_hgbl_KPLLLCMember_en-US">K P L L L C [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ClassMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ClassMember" xml:lang="en-US" id="label_hgbl_ClassMember_en-US">Class [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InvestmentOwnedAtCost" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InvestmentOwnedAtCost" xml:lang="en-US" id="label_us-gaap_InvestmentOwnedAtCost_en-US">Non-Asset Liquidation Equity Investment Acquired</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">Net investment at balance sheet date</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentsFairValueDisclosure" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentsFairValueDisclosure_en-US">Share of profits</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xml:lang="en-US" id="label_us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal_en-US">Gain on sale of investment</link:label>
    <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_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_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_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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xml:lang="en-US" id="label_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_en-US">Line of Credit Facility, Unused Capacity, Commitment Fee Percentage</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFeeAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentFeeAmount" xml:lang="en-US" id="label_us-gaap_DebtInstrumentFeeAmount_en-US">Line of Credit, Annual Fee</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount" xml:lang="en-US" id="label_us-gaap_LineOfCreditFacilityCommitmentFeeAmount_en-US">Line of Credit, Unused Capacity Fee Amount</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityFrequencyOfCommitmentFeePayment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LineOfCreditFacilityFrequencyOfCommitmentFeePayment" xml:lang="en-US" id="label_us-gaap_LineOfCreditFacilityFrequencyOfCommitmentFeePayment_en-US">Line of Credit Facility, Frequency of Commitment Fee Payment</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionRate" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionRate_en-US">Related Party Debt, Interest rate</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DueFromRelatedPartiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DueFromRelatedPartiesCurrent" xml:lang="en-US" id="label_us-gaap_DueFromRelatedPartiesCurrent_en-US">Receivable from a related party</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AssetAcquisitionContingentConsideration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AssetAcquisitionContingentConsideration" xml:lang="en-US" id="label_hgbl_AssetAcquisitionContingentConsideration_en-US">Asset Acquisition Contingent Consideration</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OtherIndefiniteLivedIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OtherIndefiniteLivedIntangibleAssets" xml:lang="en-US" id="label_us-gaap_OtherIndefiniteLivedIntangibleAssets_en-US">Consideration provided to the third party</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xml:lang="en-US" id="label_hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member_en-US">Operating Loss Carryforwards Per Annum Until2008 [Member]</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLossCarryforwards" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLossCarryforwards" xml:lang="en-US" id="label_us-gaap_OperatingLossCarryforwards_en-US">Operating loss carryforwards</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLossCarryforwardsExpirationDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLossCarryforwardsExpirationDate" xml:lang="en-US" id="label_us-gaap_OperatingLossCarryforwardsExpirationDate_en-US">Operating Loss Carryforwards, Expiration Date</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_OperatingLossCarryforwardsExpiration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_OperatingLossCarryforwardsExpiration" xml:lang="en-US" id="label_hgbl_OperatingLossCarryforwardsExpiration_en-US">Operating Loss Carryforwards Expiration</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLossCarryforwardsLimitationsOnUse" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLossCarryforwardsLimitationsOnUse" xml:lang="en-US" id="label_us-gaap_OperatingLossCarryforwardsLimitationsOnUse_en-US">Operating Loss Carryforwards, Limitations on Use</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ReductionInDeferredTaxAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ReductionInDeferredTaxAssets" xml:lang="en-US" id="label_hgbl_ReductionInDeferredTaxAssets_en-US">Reduction In Deferred Tax Assets</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_UnrecognizedTaxBenefits" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_UnrecognizedTaxBenefits" xml:lang="en-US" id="label_us-gaap_UnrecognizedTaxBenefits_en-US">Unrecognized Tax Benefits</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_AccruedInterestPayableRelatedParty" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_AccruedInterestPayableRelatedParty" xml:lang="en-US" id="label_hgbl_AccruedInterestPayableRelatedParty_en-US">Accrued Interest Payable Related Party</link:label>
    <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>
    <link:label xlink:type="resource" xlink:label="label_hgbl_CommonStockFairValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_CommonStockFairValuePerShare" xml:lang="en-US" id="label_hgbl_CommonStockFairValuePerShare_en-US">Common Stock Fair Value Per Share</link:label>
    <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_en-US">Awards at December 31, 2014</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_en-US">Granted</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_en-US">Vested</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber_en-US">Share Based Compensation Arrangement By Share Based Payment Award Non Option Equity Instruments Vested Number</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_en-US">Awards at December 31, 2014 Weighted Average Grant Date Fair Value Per Share</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value Price Per Share, Granted</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_en-US">Weighted Average Grant Date Fair Value Price Per Share, Vested</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xml:lang="en-US" id="label_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue_en-US">Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Vested Weighted Average Grant Date Fair Value</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetUsefulLife_en-US">Finite-Lived intangible asset, useful life</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_en-US">Finite-Lived intangible assets, remaining amortization period</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IntangibleAssetsGrossExcludingGoodwill" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IntangibleAssetsGrossExcludingGoodwill" xml:lang="en-US" id="label_us-gaap_IntangibleAssetsGrossExcludingGoodwill_en-US">Finite-Lived and indefinite-lived intangible assets, gross</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 (remainder of year from July 1, 2015 to December 31, 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_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">Third Party Loan</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_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_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_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">Basis difference in NLEX trade name</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-20150630_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:08:45:34 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/DocumentAndEntityInformation" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DocumentAndEntityInformation"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DocumentAndEntityInformation">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_DocumentAndEntityInformationAbstract" xlink:label="DocumentAndEntityInformationAbstract" xlink:title="DocumentAndEntityInformationAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
    <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"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DocumentType" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag" xlink:label="AmendmentFlag" xlink:title="AmendmentFlag"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AmendmentFlag" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentDescription" xlink:label="AmendmentDescription" xlink:title="AmendmentDescription"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AmendmentDescription" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="DocumentPeriodEndDate" xlink:title="DocumentPeriodEndDate"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DocumentPeriodEndDate" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="TradingSymbol" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityRegistrantName" xlink:label="EntityRegistrantName" xlink:title="EntityRegistrantName"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityRegistrantName" use="optional" order="11"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityCentralIndexKey" use="optional" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CurrentFiscalYearEndDate" use="optional" order="13"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityFilerCategory" use="optional" order="14"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityCommonStockSharesOutstanding" use="optional" order="15"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityCurrentReportingStatus" use="optional" order="16"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityVoluntaryFilers" use="optional" order="17"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityWellKnownSeasonedIssuer" use="optional" order="18"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EntityPublicFloat" use="optional" order="19"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DocumentFiscalYearFocus" use="optional" order="20"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DocumentFiscalPeriodFocus" use="optional" order="21"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheet" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_BalanceSheet"/>
  <link:presentationLink 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_StatementOfFinancialPositionAbstract" xlink:label="StatementOfFinancialPositionAbstract" xlink:title="StatementOfFinancialPositionAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementOfFinancialPositionAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_AssetsAbstract" xlink:label="AssetsAbstract" xlink:title="AssetsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AssetsAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_AssetsCurrentAbstract" xlink:label="AssetsCurrentAbstract" xlink:title="AssetsCurrentAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsAbstract" xlink:to="AssetsCurrentAbstract" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="CashAndCashEquivalentsAtCarryingValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableNetCurrent" xlink:label="AccountsNotesAndLoansReceivableNetCurrent" xlink:title="AccountsNotesAndLoansReceivableNetCurrent"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="AccountsNotesAndLoansReceivableNetCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="DepositsAssetsCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="InventoryNet" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="PrepaidExpenseAndOtherAssetsCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsCurrentAbstract" xlink:to="IncomeTaxReceivable" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsAbstract" xlink:to="AssetsCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsAbstract" xlink:to="AssetsNoncurrentAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsNoncurrentAbstract" xlink:to="InventoryRealEstate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="11"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsNoncurrentAbstract" xlink:to="InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsNoncurrentAbstract" xlink:to="PropertyPlantAndEquipmentNet" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="13"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsNoncurrentAbstract" xlink:to="IntangibleAssetsNetExcludingGoodwill" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="14"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsNoncurrentAbstract" xlink:to="Goodwill" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="15"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetsAbstract" xlink:to="Assets" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="16"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LiabilitiesAndStockholdersEquityAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="17"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="LiabilitiesCurrentAbstract" use="optional" order="18"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesCurrentAbstract" xlink:to="AccountsPayableAndAccruedLiabilitiesCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="19"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesCurrentAbstract" xlink:to="OtherShortTermBorrowings" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="20"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesCurrentAbstract" xlink:to="DueToRelatedPartiesCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="21"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesCurrentAbstract" xlink:to="BusinessCombinationContingentConsiderationLiabilityCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="22"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesCurrentAbstract" xlink:to="LiabilitiesCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="23"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="LiabilitiesNoncurrentAbstract" use="optional" order="24"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="UnsecuredLongTermDebt" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="25"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="BusinessCombinationContingentConsiderationLiabilityNoncurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="26"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="DeferredTaxLiabilitiesNoncurrent" use="optional" order="27"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="Liabilities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="28"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="CommitmentsAndContingencies" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="29"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="StockholdersEquityAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="30"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityAbstract" xlink:to="PreferredStockValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="31"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityAbstract" xlink:to="CommonStockValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="32"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityAbstract" xlink:to="AdditionalPaidInCapital" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="33"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityAbstract" xlink:to="RetainedEarningsAccumulatedDeficit" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="34"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityAbstract" xlink:to="AccumulatedOtherComprehensiveIncomeLossNetOfTax" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="35"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockholdersEquityAbstract" xlink:to="StockholdersEquity" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="36"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="LiabilitiesAndStockholdersEquity" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="37"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_BalanceSheetParenthetical"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementClassOfStockAxis" 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_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementClassOfStockAxis" xlink:to="ClassOfStockDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PreferredClassNMember" xlink:label="PreferredClassNMember" xlink:title="PreferredClassNMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ClassOfStockDomain" xlink:to="PreferredClassNMember" 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_StatementOfFinancialPositionAbstract" xlink:label="StatementOfFinancialPositionAbstract" xlink:title="StatementOfFinancialPositionAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementOfFinancialPositionAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AllowanceForDoubtfulAccountsReceivableCurrent" 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_PreferredStockParOrStatedValuePerShare" xlink:label="PreferredStockParOrStatedValuePerShare" xlink:title="PreferredStockParOrStatedValuePerShare"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="PreferredStockParOrStatedValuePerShare" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="PreferredStockSharesAuthorized" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="PreferredStockSharesIssued" xlink:title="PreferredStockSharesIssued"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="PreferredStockSharesIssued" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="PreferredStockSharesOutstanding" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_PreferredStockLiquidationPreferenceValue" xlink:label="PreferredStockLiquidationPreferenceValue" xlink:title="PreferredStockLiquidationPreferenceValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="PreferredStockLiquidationPreferenceValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CommonStockParOrStatedValuePerShare" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CommonStockSharesAuthorized" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CommonStockSharesIssued" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CommonStockSharesOutstanding" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/IncomeStatement" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_IncomeStatement"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/IncomeStatement">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeStatementAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_RevenuesAbstract" xlink:label="RevenuesAbstract" xlink:title="RevenuesAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RevenuesAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationRevenueAbstract" xlink:label="AssetLiquidationRevenueAbstract" xlink:title="AssetLiquidationRevenueAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevenuesAbstract" xlink:to="AssetLiquidationRevenueAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetLiquidationRevenueAbstract" xlink:to="SalesRevenueServicesNet" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="SalesRevenueGoodsNet" xlink:title="SalesRevenueGoodsNet"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AssetLiquidationRevenueAbstract" xlink:to="SalesRevenueGoodsNet" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevenuesAbstract" xlink:to="Revenues" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" 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_OperatingCostsAndExpensesAbstract" xlink:label="OperatingCostsAndExpensesAbstract" xlink:title="OperatingCostsAndExpensesAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OperatingCostsAndExpensesAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="CostOfGoodsAndServicesSold" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="LicenseCosts" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="SellingGeneralAndAdministrativeExpense" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="DepreciationAndAmortization" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="10"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CostsAndExpenses" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OperatingIncomeLoss" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="13"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NonoperatingIncomeExpenseAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="15"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseDebt" xlink:label="InterestExpenseDebt" xlink:title="InterestExpenseDebt"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="InterestExpenseDebt" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="16"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="InterestExpenseRelatedParty" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="17"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="NonoperatingIncomeExpense" xlink:title="NonoperatingIncomeExpense"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NonoperatingIncomeExpense" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="18"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:title="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="19"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxExpenseBenefit" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="20"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NetIncomeLoss" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="21"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ComprehensiveIncomeNetOfTaxAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="22"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveIncomeNetOfTaxAbstract" xlink:to="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="23"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ComprehensiveIncomeNetOfTaxAbstract" xlink:to="ComprehensiveIncomeNetOfTax" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="24"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="WeightedAverageNumberOfShareOutstandingBasicAndDiluted" use="optional" order="25"/>
    <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"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EarningsPerShareBasicAndDiluted" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="26"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_ComprehensiveIncomeStatementParenthetical"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="TaxOnIncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TaxOnOtherEquityAccountedInvestments" xlink:label="TaxOnOtherEquityAccountedInvestments" xlink:title="TaxOnOtherEquityAccountedInvestments"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="TaxOnOtherEquityAccountedInvestments" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/StockholdersEquity" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_StockholdersEquity"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/StockholdersEquity">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementEquityComponentsAxis" 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_EquityComponentDomain" xlink:label="EquityComponentDomain" xlink:title="EquityComponentDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementEquityComponentsAxis" xlink:to="EquityComponentDomain" use="optional" order="200"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="PreferredStockMember" xlink:title="PreferredStockMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementEquityComponentsAxis" xlink:to="PreferredStockMember" 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_CommonStockMember" xlink:label="CommonStockMember" xlink:title="CommonStockMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementEquityComponentsAxis" xlink:to="CommonStockMember" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementEquityComponentsAxis" xlink:to="AdditionalPaidInCapitalMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="RetainedEarningsMember" xlink:title="RetainedEarningsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementEquityComponentsAxis" xlink:to="RetainedEarningsMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="AccumulatedOtherComprehensiveIncomeMember" xlink:title="AccumulatedOtherComprehensiveIncomeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementEquityComponentsAxis" xlink:to="AccumulatedOtherComprehensiveIncomeMember" 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_StatementOfStockholdersEquityAbstract" xlink:label="StatementOfStockholdersEquityAbstract" xlink:title="StatementOfStockholdersEquityAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementOfStockholdersEquityAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="StockholdersEquity" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" 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_SharesIssued" xlink:label="SharesIssued" xlink:title="SharesIssued"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SharesIssued" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" order="1.1"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SharesOutstanding" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:title="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:label="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" xlink:title="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:label="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:title="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ExerciseOfOptionsDuringPeriodValue" xlink:label="ExerciseOfOptionsDuringPeriodValue" xlink:title="ExerciseOfOptionsDuringPeriodValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ExerciseOfOptionsDuringPeriodValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NetSharesIssuedDueToExerciseOfOptions" xlink:label="NetSharesIssuedDueToExerciseOfOptions" xlink:title="NetSharesIssuedDueToExerciseOfOptions"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NetSharesIssuedDueToExerciseOfOptions" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:label="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" xlink:title="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IssuanceOfOptionsToPurchaseCommonStockInExchangeForAssetsOfAcquiredBusiness" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="9.1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NetIncomeLoss" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:title="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="11"/>
    <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_2" xlink:title="StockholdersEquity_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="StockholdersEquity_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="12"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharesIssued" xlink:label="SharesIssued_2" xlink:title="SharesIssued_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SharesIssued_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="12.1"/>
    <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_2" xlink:title="SharesOutstanding_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SharesOutstanding_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="13"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/CashFlows" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_CashFlows"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/CashFlows">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementOfCashFlowsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NetCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="NetIncomeLoss" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:label="RelatedPartyExpensesAccruedToRelatedPartyDebt" xlink:title="RelatedPartyExpensesAccruedToRelatedPartyDebt"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="RelatedPartyExpensesAccruedToRelatedPartyDebt" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpenseRelatedParty" xlink:label="InterestExpenseRelatedParty" xlink:title="InterestExpenseRelatedParty"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="InterestExpenseRelatedParty" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_AccretionOfDiscount" xlink:label="AccretionOfDiscount" xlink:title="AccretionOfDiscount"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="AccretionOfDiscount" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="ShareBasedCompensation" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromEquityMethodInvestments"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="IncomeLossFromEquityMethodInvestments" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="DepreciationAndAmortization" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentDividendsOrDistributions" xlink:label="EquityMethodInvestmentDividendsOrDistributions" xlink:title="EquityMethodInvestmentDividendsOrDistributions"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="EquityMethodInvestmentDividendsOrDistributions" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="10"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncreaseDecreaseInOperatingCapitalAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="11"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInAccountsReceivable" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInDepositsOutstanding" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="13"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInInventories" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IncreaseDecreaseInAssetLiquidationInvestments" xlink:label="IncreaseDecreaseInAssetLiquidationInvestments" xlink:title="IncreaseDecreaseInAssetLiquidationInvestments"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInAssetLiquidationInvestments" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="15"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="16"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInIncomeTaxesReceivable" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="17"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInDeferredIncomeTaxes" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="18"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="19"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="NetCashProvidedByUsedInOperatingActivities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="20"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NetCashProvidedByUsedInInvestingActivitiesAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="21"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="PaymentsToAcquireBusinessesNetOfCashAcquired" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="22"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" use="optional" order="23"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="ProceedsFromSaleOfEquityMethodInvestments" use="optional" order="24"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="PaymentsToAcquireEquityMethodInvestments" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="25"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="PaymentsToAcquirePropertyPlantAndEquipment" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="26"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="NetCashProvidedByUsedInInvestingActivities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="27"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NetCashProvidedByUsedInFinancingActivitiesAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="28"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="ProceedsFromShortTermDebt" xlink:title="ProceedsFromShortTermDebt"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromShortTermDebt" use="optional" order="29"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentsOfShortTermDebt" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="30"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromRelatedPartyDebt" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="31"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentsOfRelatedPartyDebt" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="32"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="NetCashProvidedByUsedInFinancingActivities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="33"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CashAndCashEquivalentsPeriodIncreaseDecrease" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" order="34"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CashAndCashEquivalentsAtCarryingValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" order="35"/>
    <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_2" xlink:title="CashAndCashEquivalentsAtCarryingValue_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CashAndCashEquivalentsAtCarryingValue_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="36"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SupplementalCashFlowInformationAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="37"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SupplementalCashFlowInformationAbstract" xlink:to="IncomeTaxesPaid" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="38"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestPaid" xlink:label="InterestPaid" xlink:title="InterestPaid"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SupplementalCashFlowInformationAbstract" xlink:to="InterestPaid" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="39"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:label="BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:title="BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessDescriptionAndBasisOfPresentationTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_SignificantAccountingPoliciesTextBlock" xlink:label="SignificantAccountingPoliciesTextBlock" xlink:title="SignificantAccountingPoliciesTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SignificantAccountingPoliciesTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_BusinessCombinationDisclosureTextBlock" xlink:label="BusinessCombinationDisclosureTextBlock" xlink:title="BusinessCombinationDisclosureTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationDisclosureTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:title="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEarningsPerShareTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EarningsPerShareTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:label="GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:title="GoodwillAndIntangibleAssetsDisclosureTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="GoodwillAndIntangibleAssetsDisclosureTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_EquityMethodInvestmentsDisclosureTextBlock" xlink:label="EquityMethodInvestmentsDisclosureTextBlock" xlink:title="EquityMethodInvestmentsDisclosureTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentsDisclosureTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDebtDisclosureTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_DebtDisclosureTextBlock" xlink:label="DebtDisclosureTextBlock" xlink:title="DebtDisclosureTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DebtDisclosureTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsPatentParticipationFeeTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsPatentParticipationFeeTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsPatentParticipationFeeTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PatentParticipationFeeTextBlock" xlink:label="PatentParticipationFeeTextBlock" xlink:title="PatentParticipationFeeTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="PatentParticipationFeeTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_IncomeTaxDisclosureTextBlock" xlink:label="IncomeTaxDisclosureTextBlock" xlink:title="IncomeTaxDisclosureTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxDisclosureTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="RelatedPartyTransactionsDisclosureTextBlock" xlink:title="RelatedPartyTransactionsDisclosureTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionsDisclosureTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSubsequentEventsTextBlock" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsSubsequentEventsTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSubsequentEventsTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_SubsequentEventsTextBlock" xlink:label="SubsequentEventsTextBlock" xlink:title="SubsequentEventsTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SubsequentEventsTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_UseOfEstimates" xlink:label="UseOfEstimates" xlink:title="UseOfEstimates"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="UseOfEstimates" 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_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NewAccountingPronouncementsPolicyPolicyTextBlock" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FutureAccountingPronouncementsPolicyTextBlock" xlink:label="FutureAccountingPronouncementsPolicyTextBlock" xlink:title="FutureAccountingPronouncementsPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FutureAccountingPronouncementsPolicyTextBlock" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="RevenueRecognitionPolicyTextBlock" xlink:title="RevenueRecognitionPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RevenueRecognitionPolicyTextBlock" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="CashAndCashEquivalentsPolicyTextBlock" xlink:title="CashAndCashEquivalentsPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CashAndCashEquivalentsPolicyTextBlock" 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_ReceivablesPolicyTextBlock" xlink:label="ReceivablesPolicyTextBlock" xlink:title="ReceivablesPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ReceivablesPolicyTextBlock" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="InventoryPolicyTextBlock" xlink:title="InventoryPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="InventoryPolicyTextBlock" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityMethodInvestmentsIssuancesPolicy" xlink:label="EquityMethodInvestmentsIssuancesPolicy" xlink:title="EquityMethodInvestmentsIssuancesPolicy"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentsIssuancesPolicy" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="FairValueOfFinancialInstrumentsPolicy" xlink:title="FairValueOfFinancialInstrumentsPolicy"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FairValueOfFinancialInstrumentsPolicy" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="BusinessCombinationsPolicy" xlink:title="BusinessCombinationsPolicy"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationsPolicy" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:title="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" use="optional" order="11"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:title="GoodwillAndIntangibleAssetsGoodwillPolicy"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="GoodwillAndIntangibleAssetsGoodwillPolicy" use="optional" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxPolicyTextBlock" use="optional" order="13"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationPolicyTextBlock" xlink:label="ContingentConsiderationPolicyTextBlock" xlink:title="ContingentConsiderationPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ContingentConsiderationPolicyTextBlock" use="optional" order="14"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CommitmentsAndContingenciesPolicyTextBlock" use="optional" order="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationRevenuePolicyTextBlock" xlink:label="AssetLiquidationRevenuePolicyTextBlock" xlink:title="AssetLiquidationRevenuePolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AssetLiquidationRevenuePolicyTextBlock" use="optional" order="16"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationOptionAndIncentivePlansPolicy" use="optional" order="17"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SegmentReportingPolicyPolicyTextBlock" use="optional" order="18"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityAndCostMethodInvestmentsPolicy" use="optional" order="19"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetsandliabilitiesacquiredPolicyTextBlock" xlink:label="AssetsandliabilitiesacquiredPolicyTextBlock" xlink:title="AssetsandliabilitiesacquiredPolicyTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AssetsandliabilitiesacquiredPolicyTextBlock" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="20"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:title="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" 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_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:label="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:title="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" use="optional" order="2"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEarningsPerShareTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ScheduleOfIntangibleAssetsTableTextBlock" xlink:label="ScheduleOfIntangibleAssetsTableTextBlock" xlink:title="ScheduleOfIntangibleAssetsTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfIntangibleAssetsTableTextBlock" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfExpectedAmortizationExpenseTableTextBlock" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfGoodwillTextBlock" use="optional" order="5"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:label="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" xlink:title="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsDebtDisclosureTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_ScheduleOfDebtTableTextBlock" xlink:label="ScheduleOfDebtTableTextBlock" xlink:title="ScheduleOfDebtTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfDebtTableTextBlock" use="optional" order="7"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:title="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" use="optional" order="8"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" 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_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselManagementServicesMember" xlink:label="CounselManagementServicesMember" xlink:title="CounselManagementServicesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="CounselManagementServicesMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FosterCityCMember" xlink:label="FosterCityCMember" xlink:title="FosterCityCMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="FosterCityCMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="WhitePlainsNYMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LosAngelesCMember" xlink:label="LosAngelesCMember" xlink:title="LosAngelesCMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesCMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="CreditRiskMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselLoanMember" xlink:label="CounselLoanMember" xlink:title="CounselLoanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="CounselLoanMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WhiteplainsMember" xlink:label="WhiteplainsMember" xlink:title="WhiteplainsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="WhiteplainsMember" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LosAngelesMember" xlink:label="LosAngelesMember" xlink:title="LosAngelesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesMember" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="11"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="13"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="16"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:label="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:title="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:label="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:title="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" use="optional" order="10"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" 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_EquityMethodInvesteeNameDomain" xlink:label="EquityMethodInvesteeNameDomain" xlink:title="EquityMethodInvesteeNameDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="EquityMethodInvesteeNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PolaroidMember" xlink:label="PolaroidMember" xlink:title="PolaroidMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="PolaroidMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselMember" xlink:label="CounselMember" xlink:title="CounselMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="CounselMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TotalInvestmentByAllPartiesMember" xlink:label="TotalInvestmentByAllPartiesMember" xlink:title="TotalInvestmentByAllPartiesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="TotalInvestmentByAllPartiesMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentOwnershipPercentage" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSignificantAccountingPoliciesTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureSignificantAccountingPoliciesTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureSignificantAccountingPoliciesTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="PublicUtilitiesInventoryAxis" 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_PublicUtilitiesInventoryTypeDomain" xlink:label="PublicUtilitiesInventoryTypeDomain" xlink:title="PublicUtilitiesInventoryTypeDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PublicUtilitiesInventoryAxis" xlink:to="PublicUtilitiesInventoryTypeDomain" 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_RealEstateInvestmentMember" xlink:label="RealEstateInvestmentMember" xlink:title="RealEstateInvestmentMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PublicUtilitiesInventoryTypeDomain" xlink:to="RealEstateInvestmentMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquipmentInventoryMember" xlink:label="EquipmentInventoryMember" xlink:title="EquipmentInventoryMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PublicUtilitiesInventoryTypeDomain" xlink:to="EquipmentInventoryMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="5"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SalesRevenueNet" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureBusinessCombinationDisclosureTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RangeAxis" 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_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeAxis" xlink:to="RangeMember" 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_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="MaximumMember" 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_WeightedAverageMember" xlink:label="WeightedAverageMember" xlink:title="WeightedAverageMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="WeightedAverageMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="5"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="PaymentsToAcquireBusinessesGross" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" 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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:title="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationArrangementsDescription" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:label="BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" xlink:title="BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FairValueInputsDiscountRate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WeightedAverageCostOfCapital" xlink:label="WeightedAverageCostOfCapital" xlink:title="WeightedAverageCostOfCapital"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="WeightedAverageCostOfCapital" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationLiability" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationLiabilityCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="BusinessCombinationContingentConsiderationLiabilityNoncurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AccretionOfDiscount" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="10"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RangeAxis" 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_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeAxis" xlink:to="RangeMember" 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_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="MaximumMember" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="MinimumMember" 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_WeightedAverageMember" xlink:label="WeightedAverageMember" xlink:title="WeightedAverageMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="WeightedAverageMember" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="AwardTypeAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AwardTypeAxis" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" 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_EmployeeStockOptionMember" xlink:label="EmployeeStockOptionMember" xlink:title="EmployeeStockOptionMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OfficersAndEmployeesMember" xlink:label="OfficersAndEmployeesMember" xlink:title="OfficersAndEmployeesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OfficersAndEmployeesMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EmployeeAndDirectorOptionExerciseMember" xlink:label="EmployeeAndDirectorOptionExerciseMember" xlink:title="EmployeeAndDirectorOptionExerciseMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="EmployeeAndDirectorOptionExerciseMember" use="optional" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:label="StockoptionandappreciationrightsplanOneNineNineFiveMember" xlink:title="StockoptionandappreciationrightsplanOneNineNineFiveMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="StockoptionandappreciationrightsplanOneNineNineFiveMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="12"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:label="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" xlink:title="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OneNineNineFiveEmployeeStockOptionAndAppreciationRightsPlanMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersStockOptionPlanMember" xlink:label="EquityPartnersStockOptionPlanMember" xlink:title="EquityPartnersStockOptionPlanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="EquityPartnersStockOptionPlanMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:label="RecruitmentStockOptionPlanOneNineNineSevenMember" xlink:title="RecruitmentStockOptionPlanOneNineNineSevenMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="RecruitmentStockOptionPlanOneNineNineSevenMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:label="OneNineNineSevenRecruitmentStockOptionPlanMember" xlink:title="OneNineNineSevenRecruitmentStockOptionPlanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OneNineNineSevenRecruitmentStockOptionPlanMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:label="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" xlink:title="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:label="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" xlink:title="TwoZeroOneZeroNonqualifiedStockOptionPlanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="TwoZeroOneZeroNonqualifiedStockOptionPlanMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherOptionsIssuedMember" xlink:label="OtherOptionsIssuedMember" xlink:title="OtherOptionsIssuedMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OtherOptionsIssuedMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersOptionsIssuedMember" xlink:label="HeritageGlobalPartnersOptionsIssuedMember" xlink:title="HeritageGlobalPartnersOptionsIssuedMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="HeritageGlobalPartnersOptionsIssuedMember" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="RestrictedStockMember" xlink:title="RestrictedStockMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="RestrictedStockMember" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OptionMember" xlink:label="OptionMember" xlink:title="OptionMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="OptionMember" use="optional" order="15"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgLlcMember" xlink:label="HgLlcMember" xlink:title="HgLlcMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgLlcMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="CoChiefExecutiveOfficersMember" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="DirectorMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" 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_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" 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_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="4"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="1"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="10"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensation" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:title="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:label="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" xlink:title="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureEarningsPerShareTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementClassOfStockAxis" 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_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementClassOfStockAxis" xlink:to="ClassOfStockDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ClassNPreferredSharesMember" xlink:label="ClassNPreferredSharesMember" xlink:title="ClassNPreferredSharesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ClassOfStockDomain" xlink:to="ClassNPreferredSharesMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ConvertiblePreferredStockTermsOfConversion" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:title="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="WeightedAverageNumberDilutedSharesOutstandingAdjustment" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersMember" xlink:label="EquityPartnersMember" xlink:title="EquityPartnersMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="EquityPartnersMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerBrokerNetworkMember" xlink:label="CustomerBrokerNetworkMember" xlink:title="CustomerBrokerNetworkMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerBrokerNetworkMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" 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_TradeNamesMember" xlink:label="TradeNamesMember" xlink:title="TradeNamesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="TradeNamesMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntellectualPropertyMember" 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_CustomerRelationshipsMember" xlink:label="CustomerRelationshipsMember" xlink:title="CustomerRelationshipsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsMember" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NoncompeteAgreementsMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexsWebsiteMember" xlink:label="NlexsWebsiteMember" xlink:title="NlexsWebsiteMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NlexsWebsiteMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IntangibleAssetsMember" xlink:label="IntangibleAssetsMember" xlink:title="IntangibleAssetsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntangibleAssetsMember" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="5"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AmortizationOfIntangibleAssets" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_GoodwillImpairmentLoss" xlink:label="GoodwillImpairmentLoss" xlink:title="GoodwillImpairmentLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="GoodwillImpairmentLoss" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" 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_EquityMethodInvesteeNameDomain" xlink:label="EquityMethodInvesteeNameDomain" xlink:title="EquityMethodInvesteeNameDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="EquityMethodInvesteeNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:label="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" xlink:title="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PolaroidCorporationMember" xlink:label="PolaroidCorporationMember" xlink:title="PolaroidCorporationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="PolaroidCorporationMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PartiesAffiliatedWithCounselMember" xlink:label="PartiesAffiliatedWithCounselMember" xlink:title="PartiesAffiliatedWithCounselMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="PartiesAffiliatedWithCounselMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_KPLLLCMember" xlink:label="KPLLLCMember" xlink:title="KPLLLCMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="KPLLLCMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselMember" xlink:label="CounselMember" xlink:title="CounselMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="CounselMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TotalInvestmentByAllPartiesMember" xlink:label="TotalInvestmentByAllPartiesMember" xlink:title="TotalInvestmentByAllPartiesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="TotalInvestmentByAllPartiesMember" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="PartnerTypeOfPartnersCapitalAccountAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PartnerTypeOfPartnersCapitalAccountAxis" xlink:to="PartnerTypeOfPartnersCapitalAccountNameDomain" 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_LimitedPartnerMember" xlink:label="LimitedPartnerMember" xlink:title="LimitedPartnerMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:to="LimitedPartnerMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_InvestmentClassAxis" xlink:label="InvestmentClassAxis" xlink:title="InvestmentClassAxis"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="InvestmentClassAxis" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_InvestmentClassDomain" xlink:label="InvestmentClassDomain" xlink:title="InvestmentClassDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InvestmentClassAxis" xlink:to="InvestmentClassDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ClassMember" xlink:label="ClassMember" xlink:title="ClassMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InvestmentClassDomain" xlink:to="ClassMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ClassDMember" xlink:label="ClassDMember" xlink:title="ClassDMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InvestmentClassDomain" xlink:to="ClassDMember" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentOwnershipPercentage" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_InvestmentOwnedAtCost" xlink:label="InvestmentOwnedAtCost" xlink:title="InvestmentOwnedAtCost"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="InvestmentOwnedAtCost" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestments" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentsFairValueDisclosure" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityMethodInvestmentDistributionReceivable" xlink:label="EquityMethodInvestmentDistributionReceivable" xlink:title="EquityMethodInvestmentDistributionReceivable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentDistributionReceivable" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:label="EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:title="EquityMethodInvestmentRealizedGainLossOnDisposal"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EquityMethodInvestmentRealizedGainLossOnDisposal" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureDebtDisclosureTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="DebtInstrumentAxis" 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_DebtInstrumentNameDomain" xlink:label="DebtInstrumentNameDomain" xlink:title="DebtInstrumentNameDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentAxis" xlink:to="DebtInstrumentNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AnnualFacilityFeeMember" xlink:label="AnnualFacilityFeeMember" xlink:title="AnnualFacilityFeeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="AnnualFacilityFeeMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AnnualAgencyFeeMember" xlink:label="AnnualAgencyFeeMember" xlink:title="AnnualAgencyFeeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="AnnualAgencyFeeMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ThirdPartyDebtMember" xlink:label="ThirdPartyDebtMember" xlink:title="ThirdPartyDebtMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="ThirdPartyDebtMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RelatedPartyMember" xlink:label="RelatedPartyMember" xlink:title="RelatedPartyMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="RelatedPartyMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyDebtMember" xlink:label="OtherThirdPartyDebtMember" xlink:title="OtherThirdPartyDebtMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="OtherThirdPartyDebtMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselloanMember" xlink:label="CounselloanMember" xlink:title="CounselloanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="CounselloanMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CurrentBalanceMember" xlink:label="CurrentBalanceMember" xlink:title="CurrentBalanceMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="CurrentBalanceMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PrincipalMember" xlink:label="PrincipalMember" xlink:title="PrincipalMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="PrincipalMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LeaseAmountsMember" xlink:label="LeaseAmountsMember" xlink:title="LeaseAmountsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="LeaseAmountsMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="5"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DebtInstrumentFaceAmount" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" 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_DebtInstrumentInterestRateStatedPercentage" xlink:label="DebtInstrumentInterestRateStatedPercentage" xlink:title="DebtInstrumentInterestRateStatedPercentage"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DebtInstrumentInterestRateStatedPercentage" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DebtInstrumentMaturityDate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShortTermDebtMaturityDate" xlink:label="ShortTermDebtMaturityDate" xlink:title="ShortTermDebtMaturityDate"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShortTermDebtMaturityDate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherShortTermBorrowingsInterestRate" xlink:label="OtherShortTermBorrowingsInterestRate" xlink:title="OtherShortTermBorrowingsInterestRate"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OtherShortTermBorrowingsInterestRate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:label="RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:title="RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionTermsAndMannerOfSettlement" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityMaximumBorrowingCapacity" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LineOfCreditFacilityCollateralAssets" xlink:label="LineOfCreditFacilityCollateralAssets" xlink:title="LineOfCreditFacilityCollateralAssets"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityCollateralAssets" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_UnusedLineFeeDescription" xlink:label="UnusedLineFeeDescription" xlink:title="UnusedLineFeeDescription"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="UnusedLineFeeDescription" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DebtInstrumentFeeAmount" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LineOfCreditOneTimeFacilityFeePayable" xlink:label="LineOfCreditOneTimeFacilityFeePayable" xlink:title="LineOfCreditOneTimeFacilityFeePayable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LineOfCreditOneTimeFacilityFeePayable" use="optional" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityCommitmentFeeAmount" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="13"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LineOfCreditFacilityFrequencyOfCommitmentFeePayment" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="14"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionRate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="15"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DueFromRelatedPartiesCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="16"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosurePatentParticipationFeeTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosurePatentParticipationFeeTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosurePatentParticipationFeeTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetAcquisitionContingentConsideration" xlink:label="AssetAcquisitionContingentConsideration" xlink:title="AssetAcquisitionContingentConsideration"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AssetAcquisitionContingentConsideration" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_OtherIndefiniteLivedIntangibleAssets" xlink:label="OtherIndefiniteLivedIntangibleAssets" xlink:title="OtherIndefiniteLivedIntangibleAssets"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OtherIndefiniteLivedIntangibleAssets" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LicensesRevenue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureIncomeTaxDisclosureTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="OperatingLossCarryforwardsExpirationPeriodTypeAxis" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:to="OperatingLossCarryforwardsExpirationPeriodTypeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:label="OperatingLossCarryforwardsPerAnnumUntil2008Member" xlink:title="OperatingLossCarryforwardsPerAnnumUntil2008Member"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:to="OperatingLossCarryforwardsPerAnnumUntil2008Member" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsPerYearAfter2008Member" xlink:label="OperatingLossCarryforwardsPerYearAfter2008Member" xlink:title="OperatingLossCarryforwardsPerYearAfter2008Member"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:to="OperatingLossCarryforwardsPerYearAfter2008Member" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="IncomeTaxAuthorityAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxAuthorityAxis" xlink:to="IncomeTaxAuthorityDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ChangeInOwnershipMember" xlink:label="ChangeInOwnershipMember" xlink:title="ChangeInOwnershipMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxAuthorityDomain" xlink:to="ChangeInOwnershipMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_DomesticCountryMember" xlink:label="DomesticCountryMember" xlink:title="DomesticCountryMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxAuthorityDomain" xlink:to="DomesticCountryMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_UnrestrictedMember" xlink:label="UnrestrictedMember" xlink:title="UnrestrictedMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxAuthorityDomain" xlink:to="UnrestrictedMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RestrictedMember" xlink:label="RestrictedMember" xlink:title="RestrictedMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxAuthorityDomain" xlink:to="RestrictedMember" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RangeAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeAxis" xlink:to="RangeMember" 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_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="MaximumMember" 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_MinimumMember" xlink:label="MinimumMember" xlink:title="MinimumMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="MinimumMember" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RangeMember" xlink:to="WeightedAverageMember" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="TradeNamesMember" 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_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="IndefiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" 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_IndefinitelivedIntangibleAssetsMember" xlink:label="IndefinitelivedIntangibleAssetsMember" xlink:title="IndefinitelivedIntangibleAssetsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IndefinitelivedIntangibleAssetsMember" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="10"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="11"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwards" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_TaxCreditCarryforwardAmount" xlink:label="TaxCreditCarryforwardAmount" xlink:title="TaxCreditCarryforwardAmount"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="TaxCreditCarryforwardAmount" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwardsExpirationDate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OperatingLossCarryforwardsExpiration" xlink:label="OperatingLossCarryforwardsExpiration" xlink:title="OperatingLossCarryforwardsExpiration"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwardsExpiration" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="OperatingLossCarryforwardsLimitationsOnUse" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ReductionInDeferredTaxAssets" xlink:label="ReductionInDeferredTaxAssets" xlink:title="ReductionInDeferredTaxAssets"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ReductionInDeferredTaxAssets" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="UnrecognizedTaxBenefits" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="CoChiefExecutiveOfficersMember" 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_DirectorMember" xlink:label="DirectorMember" xlink:title="DirectorMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="DirectorMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" 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_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_CreditRiskMember" xlink:label="CreditRiskMember" xlink:title="CreditRiskMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="CreditRiskMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="4"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntellectualPropertyMember" 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_CustomerRelationshipsMember" xlink:label="CustomerRelationshipsMember" xlink:title="CustomerRelationshipsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsMember" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NoncompeteAgreementsMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexsWebsiteMember" xlink:label="NlexsWebsiteMember" xlink:title="NlexsWebsiteMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NlexsWebsiteMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IntangibleAssetsMember" xlink:label="IntangibleAssetsMember" xlink:title="IntangibleAssetsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntangibleAssetsMember" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="DebtInstrumentAxis" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentAxis" xlink:to="DebtInstrumentNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyDebtMember" xlink:label="OtherThirdPartyDebtMember" xlink:title="OtherThirdPartyDebtMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="OtherThirdPartyDebtMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_PrincipalMember" xlink:label="PrincipalMember" xlink:title="PrincipalMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="PrincipalMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CurrentBalanceMember" xlink:label="CurrentBalanceMember" xlink:title="CurrentBalanceMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="CurrentBalanceMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselloanMember" xlink:label="CounselloanMember" xlink:title="CounselloanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentNameDomain" xlink:to="CounselloanMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" 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_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="8"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="10"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DueFromRelatedPartiesCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AccruedInterestPayableRelatedParty" xlink:label="AccruedInterestPayableRelatedParty" xlink:title="AccruedInterestPayableRelatedParty"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AccruedInterestPayableRelatedParty" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DueToRelatedPartiesCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionRate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DebtInstrumentInterestRateTerms" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CommonStockSharesIssuedForEachCoCeo" xlink:label="CommonStockSharesIssuedForEachCoCeo" xlink:title="CommonStockSharesIssuedForEachCoCeo"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CommonStockSharesIssuedForEachCoCeo" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CommonStockFairValuePerShare" xlink:label="CommonStockFairValuePerShare" xlink:title="CommonStockFairValuePerShare"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CommonStockFairValuePerShare" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_SharesValuedAt" xlink:label="SharesValuedAt" xlink:title="SharesValuedAt"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="SharesValuedAt" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_RevenueIntellectualPropertyLicense" xlink:label="RevenueIntellectualPropertyLicense" xlink:title="RevenueIntellectualPropertyLicense"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RevenueIntellectualPropertyLicense" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionDescriptionOfTransaction" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_TerminationOfLeaseAgreements" xlink:label="TerminationOfLeaseAgreements" xlink:title="TerminationOfLeaseAgreements"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="TerminationOfLeaseAgreements" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="11"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NewAgreementWithRelatedParty" xlink:label="NewAgreementWithRelatedParty" xlink:title="NewAgreementWithRelatedParty"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="NewAgreementWithRelatedParty" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="12"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureSubsequentEventsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureSubsequentEventsTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureSubsequentEventsTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgLlcMember" xlink:label="HgLlcMember" xlink:title="HgLlcMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgLlcMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CoChiefExecutiveOfficersMember" xlink:label="CoChiefExecutiveOfficersMember" xlink:title="CoChiefExecutiveOfficersMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="CoChiefExecutiveOfficersMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="ValuationAllowancesAndReservesTypeAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValuationAllowancesAndReservesTypeAxis" xlink:to="ValuationAllowancesAndReservesDomain" 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_AllowanceForDoubtfulAccountsMember" xlink:label="AllowanceForDoubtfulAccountsMember" xlink:title="AllowanceForDoubtfulAccountsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ValuationAllowancesAndReservesDomain" xlink:to="AllowanceForDoubtfulAccountsMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="5"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="7"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:title="StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="StockIssuedDuringPeriodSharesStockOptionsExercised" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="9"/>
    <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"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
    <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"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="11"/>
    <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"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="12"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="13"/>
    <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"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="14"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" order="9"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="10"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="FiniteLivedIntangibleAssetsByMajorClassAxis" 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_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="FiniteLivedIntangibleAssetsMajorClassNameDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerRelationshipsbusinessNetworkMember" xlink:label="CustomerRelationshipsbusinessNetworkMember" xlink:title="CustomerRelationshipsbusinessNetworkMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsbusinessNetworkMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CustomerBrokerNetworkMember" xlink:label="CustomerBrokerNetworkMember" xlink:title="CustomerBrokerNetworkMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerBrokerNetworkMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_TradeNamesMember" xlink:label="TradeNamesMember" xlink:title="TradeNamesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="TradeNamesMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntellectualPropertyMember" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="CustomerRelationshipsMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NoncompeteAgreementsMember" use="optional" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexsWebsiteMember" xlink:label="NlexsWebsiteMember" xlink:title="NlexsWebsiteMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="NlexsWebsiteMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_IntangibleAssetsMember" xlink:label="IntangibleAssetsMember" xlink:title="IntangibleAssetsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="IntangibleAssetsMember" use="optional" order="9"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersMember" xlink:label="EquityPartnersMember" xlink:title="EquityPartnersMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="EquityPartnersMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="5"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetUsefulLife" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:label="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" xlink:title="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsGrossExcludingGoodwill" xlink:label="IntangibleAssetsGrossExcludingGoodwill" xlink:title="IntangibleAssetsGrossExcludingGoodwill"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IntangibleAssetsGrossExcludingGoodwill" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="FiniteLivedIntangibleAssetsGross" xlink:title="FiniteLivedIntangibleAssetsGross"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsGross" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:title="FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAccumulatedAmortization" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" 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_FiniteLivedIntangibleAssetsNet" xlink:label="FiniteLivedIntangibleAssetsNet" xlink:title="FiniteLivedIntangibleAssetsNet"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsNet" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:label="IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:title="IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IndefiniteLivedIntangibleAssetsExcludingGoodwill" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IntangibleAssetsNetExcludingGoodwill" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="8"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfGoodwillTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="BusinessAcquisitionAxis" 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_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAxis" xlink:to="BusinessAcquisitionAcquireeDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EquityPartnersMember" xlink:label="EquityPartnersMember" xlink:title="EquityPartnersMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="EquityPartnersMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpMember" xlink:label="HgpMember" xlink:title="HgpMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NlexMember" xlink:label="NlexMember" xlink:title="NlexMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="NlexMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HgpEuropeMember" xlink:label="HgpEuropeMember" xlink:title="HgpEuropeMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="HgpEuropeMember" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ContingentConsiderationMember" xlink:label="ContingentConsiderationMember" xlink:title="ContingentConsiderationMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="ContingentConsiderationMember" use="optional" order="6"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="Goodwill" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AssetLiquidationInvestmentSummarizedFinancialInformationRevenue" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AssetLiquidationInvestmentSummarizedFinancialInformationGrossProfitLoss" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:label="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" xlink:title="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="AssetLiquidationInvestmentSummarizedFinancialInformationIncomeLossFromContinuingOperationsBeforeExtraordinaryItems" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:label="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:title="EarningsOfEquityAccountedAssetLiquidationInvestments"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="4"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfDebtTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" 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_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="DebtCurrentAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_ShortTermNonBankLoansAndNotesPayable" xlink:label="ShortTermNonBankLoansAndNotesPayable" xlink:title="ShortTermNonBankLoansAndNotesPayable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtCurrentAbstract" xlink:to="ShortTermNonBankLoansAndNotesPayable" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtCurrentAbstract" xlink:to="DueToRelatedPartiesCurrent" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtCurrentAbstract" xlink:to="ShortTermBankLoansAndNotesPayable" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtCurrentAbstract" xlink:to="ShortTermBorrowings" 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_LongTermDebtNoncurrentAbstract" xlink:label="LongTermDebtNoncurrentAbstract" xlink:title="LongTermDebtNoncurrentAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="LongTermDebtNoncurrentAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermDebtNoncurrentAbstract" xlink:to="UnsecuredLongTermDebt" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermDebtNoncurrentAbstract" xlink:to="LoansPayable" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" 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_CurrentFederalTaxExpenseBenefit" xlink:label="CurrentFederalTaxExpenseBenefit" xlink:title="CurrentFederalTaxExpenseBenefit"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="CurrentFederalTaxExpenseBenefit" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" 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_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:label="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:title="IncomeTaxExpenseBenefitContinuingOperationsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxExpenseBenefitContinuingOperationsAbstract" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:label="IncomeTaxReconciliationNondeductibleExpense" xlink:title="IncomeTaxReconciliationNondeductibleExpense"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="IncomeTaxReconciliationNondeductibleExpense" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" 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_IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:label="IncomeTaxReconciliationChangeInEnactedTaxRate" xlink:title="IncomeTaxReconciliationChangeInEnactedTaxRate"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationChangeInEnactedTaxRate" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationOtherReconcilingItems" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxReconciliationOtherAdjustments" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="IncomeTaxExpenseBenefit" xlink:title="IncomeTaxExpenseBenefit"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="IncomeTaxExpenseBenefit" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="9"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="NatureOfExpenseAxis" 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_InterimPeriodCostsNotAllocableDomain" xlink:label="InterimPeriodCostsNotAllocableDomain" xlink:title="InterimPeriodCostsNotAllocableDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NatureOfExpenseAxis" xlink:to="InterimPeriodCostsNotAllocableDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ManagementFeesMember" xlink:label="ManagementFeesMember" xlink:title="ManagementFeesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterimPeriodCostsNotAllocableDomain" xlink:to="ManagementFeesMember" 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_OtherExpenseMember" xlink:label="OtherExpenseMember" xlink:title="OtherExpenseMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterimPeriodCostsNotAllocableDomain" xlink:to="OtherExpenseMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" 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_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" 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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionAmountsOfTransaction" use="optional" order="2"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150630.xsd#role_DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails">
    <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:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementScenarioAxis" 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_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementScenarioAxis" xlink:to="ScenarioUnspecifiedDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LeaseAmountsMember" xlink:label="LeaseAmountsMember" xlink:title="LeaseAmountsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="LeaseAmountsMember" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_ApproximationsMember" xlink:label="ApproximationsMember" xlink:title="ApproximationsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScenarioUnspecifiedDomain" xlink:to="ApproximationsMember" use="optional" order="3"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RelatedPartyTransactionsByRelatedPartyAxis" use="optional" order="2"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RelatedPartyDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselManagementServicesMember" xlink:label="CounselManagementServicesMember" xlink:title="CounselManagementServicesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="CounselManagementServicesMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FosterCityCMember" xlink:label="FosterCityCMember" xlink:title="FosterCityCMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="FosterCityCMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_EdwardsvilleILMember" xlink:label="EdwardsvilleILMember" xlink:title="EdwardsvilleILMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EdwardsvilleILMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="4"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WhitePlainsNYMember" xlink:label="WhitePlainsNYMember" xlink:title="WhitePlainsNYMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="WhitePlainsNYMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="5"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LosAngelesCMember" xlink:label="LosAngelesCMember" xlink:title="LosAngelesCMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesCMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="CreditRiskMember" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_CounselLoanMember" xlink:label="CounselLoanMember" xlink:title="CounselLoanMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="CounselLoanMember" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_WhiteplainsMember" xlink:label="WhiteplainsMember" xlink:title="WhiteplainsMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="WhiteplainsMember" use="optional" order="9"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_LosAngelesMember" xlink:label="LosAngelesMember" xlink:title="LosAngelesMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="LosAngelesMember" use="optional" order="10"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_HeritageGlobalPartnersIncMember" xlink:label="HeritageGlobalPartnersIncMember" xlink:title="HeritageGlobalPartnersIncMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="HeritageGlobalPartnersIncMember" use="optional" order="11"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OfficerMember" use="optional" order="12"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="EmployeeStockOptionMember" use="optional" order="13"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="DirectorMember" use="optional" order="14"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_FormerOwnersOfEquityPartnerMember" xlink:label="FormerOwnersOfEquityPartnerMember" xlink:title="FormerOwnersOfEquityPartnerMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="FormerOwnersOfEquityPartnerMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_OtherThirdPartyMember" xlink:label="OtherThirdPartyMember" xlink:title="OtherThirdPartyMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyDomain" xlink:to="OtherThirdPartyMember" use="optional" order="16"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150630.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NotesToFinancialStatementsAbstract" xlink:to="StatementTable" use="optional" order="4"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="LegalEntityAxis" use="optional" order="5"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LegalEntityAxis" xlink:to="EntityDomain" use="optional" order="6"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="StatementLineItems" use="optional" order="7"/>
    <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:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
  </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>form10qx16x1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 form10qx16x1.jpg
M_]C_X  02D9)1@ ! 0   0 !  #_VP!# ! +# X,"A .#0X2$1 3&"@:&!86
M&#$C)1TH.C,]/#DS.#= 2%Q.0$1713<X4&U15U]B9VAG/DUQ>7!D>%QE9V/_
MVP!# 1$2$A@5&"\:&B]C0CA"8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C
M8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V/_P  1" #[ F(# 2(  A$! Q$!_\0
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M@ HHHH S;K6%@U4:;'9W-S<&#S\1;  F[;U9AWIW]HW7_0&OO^^X/_CE9_\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% '/\ _-0_^X5_[5KH*YFZN[:S\?"2[N(H$.E[0TKA03YO3)^E:W]NZ/\
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M6A10!G_V%H__ $"K'_P'3_"C^PM'_P"@58_^ Z?X5H44 9_]A:/_ - JQ_\
M =/\*/["T?\ Z!5C_P" Z?X5H44 9_\ 86C_ /0*L?\ P'3_  H_L+1_^@58
M_P#@.G^%:%% &#KFBZ5%H6H21Z99HZ6TC*RP*"I"G!!Q1H>BZ5+H6GR2:99N
M[VT;,S0*2Q*C))Q5[Q!_R+VI_P#7I+_Z :/#_P#R+VF?]>D7_H H /["T?\
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MO:G_ ->DO_H!H\/_ /(O:9_UZ1?^@"CQ!_R+VI_]>DO_ * :/#__ "+VF?\
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M/_N%?^U:Z"@#G_[(\1?]#1_Y(1_XT?V1XB_Z&C_R0C_QKH** .?_ +(\1?\
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M-9^D)XBU/[;_ ,5%Y7V6[DMO^/*-MVW'S>V<]*["N?\ "7_,;_["L_\ [+0
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M_M&Z_P"@-??]]P?_ !RC^T;K_H#7W_?<'_QRL()>?V0C>?!]E_M/_5^2=_\
MQ]_WMV.O^S_C1'J^IM%=R&Z@$BPLQA#;V@8'C*[!M^C,<]J -W^T;K_H#7W_
M 'W!_P#'*/[1NO\ H#7W_?<'_P <K)N?-CU*W22\D"QZA&KRE44OF$XW$* <
MG _'UQ58:Y?&Z?R;@2QO&Q(.PF$B1 3M RN%8G#$GCMW -_^T;K_ * U]_WW
M!_\ '*/[1NO^@-??]]P?_'*Q)M6NA'*L&IQ20+<",7<CI& OEJP&[8R\DGG;
M^5:[R7,WA[S&.Z=HLL8=V2.Y7@'..G H R_-O?\ A,OMO]CWWE_V?Y6/W?7S
M,_>W[?PSGVQ6E-,9XGBF\/7,D<AW.C_9R&/J09.>@K+FDT\272:9#:[#:RB1
M[:;YA\N?WB!<9R,9)SU]ZGFU"X6[>);K]Z)4C6RVJ-T1"YDZ;CC+'(..,=:
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M $= N0"F22I ;&?XE)';&0:?_P U#_[A7_M6@#H**** ,^;_ )&&R_Z])_\
MT.&M"L^;_D8;+_KTG_\ 0X:T* "JUU?V=D5%W=P6Y?.WS9 F<>F35FLB^AO'
MUZUDM&2,+;2JTDL)D7EH^.&7!./7L: -5'61 Z,&5AD$'(-#,J@%F R<#)[U
MSFK6UU:VL5M:M=,R12,CPA\&0G(X3'X;CM^M-:UGG>:XNA?MLO(BBJ\H 39'
MDA5/(SGMQS[T ;]W:17B!)6F"@Y_=3/'GZE2,U+%$D,211($C10JJHP !T%<
MZD6II:O- UT;MVNE"RNQ4#<_E\'@?PX/I[5!!!J$DMO&UQ?O;O<(),1RPX&R
M3=RSEL9V^B],4 =937D2-=TCJBY RQP.>!6#ILMS;7]R;C[6\*QN[O(LF%(/
M "G()QG[AQQTR16CJRM/IA\I6<L\9 4$G&]3T^E %^BN:>'4X[)Y;9[MKN2*
MX&)&) (8^7P> ?3U]ZT])=$MR$%^8VEPGVM6+=!Z_,%SGEN_MB@#2HHHH Y_
M6?\ D;_#G_;S_P"BQ705S^L_\C?X<_[>?_18KH* "BBB@ K/UO\ X\8_^ONV
M_P#1Z5H5GZW_ ,>,?_7W;?\ H]* -"BBB@ HHHH JW.I6-H0+F]MX"20!)*J
M\C!(Y/N/S%2L([JW(#EHY!PT;E<CV93G\JP8I?L]YI]Q)%<.JI=)*T<+R$.9
M$.#M!(Z''TJ"ZBOE$7E"XM+9Y)9 D<,CD,6&W<(V4C/)YXYYYH Z"QM[6V66
M*U.2'S*3(7;=@?>)).<8Z]L5:KES%>)'.LHN@9;I2\D:NN[]Q&,XC^;&X'HV
M,CDU%(VLK;6A_P!,)$2W$H5#NW1@[HSSU;Y..^#US0!UM%<G=#4U$3#[:)1$
MLH ,CC<6+.N%P. 0,,3P.!ZK+!J MED::]19+B?S3B:1@ [>7A496 QW'MGB
M@#J0ZER@8%@ 2,\C/3^1J.:ZM[=7:>>*)4 +%W"A0>A.?I6=:B<7VG^8TC2"
MT?SRRA<\IC(R<'.>Y[TUG5'O6FCG9Q<?*\40D:(>6-KJ,'W' /)/&,T :R2Q
MOC9(K;AN&#G(]?I3ZPK..>/^RT*A7668'(PQAPV"1V)/EDCU/:MV@ HHHH S
M_$'_ "+VI_\ 7I+_ .@&CP__ ,B]IG_7I%_Z */$'_(O:G_UZ2_^@&CP_P#\
MB]IG_7I%_P"@"@#0HHHH **** ,_1/\ CQD_Z^[G_P!'O6A6?HG_ !XR?]?=
MS_Z/>M"@"O=7MK9*K7=S#;JQPIED" _3-/M[B&ZA$UM-'-$W1XV#*?Q%9NM;
MEN;.02W<*KO!DM8/-89 P"-K<?A4=V]U+9VYL9+R23YO,>6,Q,T?\7&U0'_N
M\#\LT ;=-1TD0/&RNIZ,IR#61(SC6(RXO]A$?D>4&V8YW;^WI][GTYJA#!>V
M<$1A%Z?-M9C*FYB%8,NW .0IP6Z#)]S0!U%%<K:Q7TL\,+-?"U-UR<S(?+,+
M=68[L;O4CG'3BH]2>]ATVX:=[]2EJ1;-$7!\P%P2Y'MLP6_#F@#KJ9++'#$T
MLKK'&@RS,< #U)KG[0:B-:+W$UP%$LA:-8'*>7\VSYB^S^[]U=V>O<U>UPF^
M\,7AM5>7S[8F-50[FR...N?:@#5HKFDCU))!-$;LS275U'B1F*"/$AC^4\ 9
M"8/OC.*T=*D6.V)(OSEE4_:$=CN. <9&<9ZGH.W% &I1110!S_A+_F-_]A6?
M_P!EKH*Y_P )?\QO_L*S_P#LM=!0 4444 %9\/\ R,-[_P!>D'_H<U:%9\/_
M ",-[_UZ0?\ H<U %NXN(;6%IKB:.&)>KR,%4?B:CM=0LKTL+2[M[@I]X12!
M\?7!JS7.WD=XNEVJ(TT*>:_FF.*1F R=O$;*^/H?3M0!T5,CECE7=$ZNN2N5
M.1D'!'X$8K!47@N+473W[*(H_+:!"N7W'=Y@R0!MV_>/KCFJOV6]M]+N9+<7
MBSR?;/D5GXY<H0O8DXP1R<T =73=Z[]FX;L9VYYQZUSDL=Y!=F,F^:Q(B>9E
M:1GY63=M(^;[PCR%Z9[9H1=2%JS[;C/0$@^9Y/G'CUW>7^/XT =+30ZLS*&!
M9?O 'D5S(-RKNTIU$::'<PG]YYH.V/;N_CVY\S[W'3/&*B!U.32K,F6Z5&C@
M,SA))&_U7)PC!S\V,X.?7C- '6T5R[KJ23V;-)>2L%7"B-XU;YSG."P!VX!$
MGM@@YQTD4R2M*J$DQ/L?*D8. >_7@CD4 +'+',F^)U=<D94Y&0<$?@013ZXV
M*VU%+:^9%O8VAADEMT0NH:7SYB.!][(V\=P1[5MVAE&J3F?[;YFY^Q\GR^-N
M.V?ISG.>U &O7/\ _-0_^X5_[5K>C<21K(H8!@" RE3SZ@\CZ&L'_FH?_<*_
M]JT =!1110!GS?\ (PV7_7I/_P"APUH5GS?\C#9?]>D__H<-:% !4,US#!GS
MI%0!"Y+= HZDGL*FK&OK::74+M5*DS6J" ,2!N1V+ ^F=R_Y% %^UU"VNY&C
MB9PX&[;)&R$CU&X#(]QQ4LL\<3!7)W,"0 I)..O2LZ\:]O+2=5TTQL$VCS)%
MW/R,A=K=,>I&>,BLRSTB\BM[R,6YC23S3%&?+7;NB48PIP/F!Z?F>M '10W<
M,\\L,;,SPX#_ "$!21G&<8S@@XZ\BIZY9=$>&ZN)I-,2Y@DF9GMU$>9<QQA6
M.2 <,).IZL322:#<26S>=;K+<!;558N&*A9 7 8\]._?% '3N4)$3J6#@\%2
M01WR>G?O222QPA3(P4,P4'MD]!7/MI-W%)=I:VZ1P_OA JL%50T<>,!2",L'
M]/PS3;:QFM;&]A^SFW6X:,0)MC&'/!^5.!C /?USZ '12S1PA?,8+N.T>YQG
M^0-5H=5LYPQ21QMVYWQ,G!. 1D#(]QQ3;W<FH6<N"R 2)M']\@%?Y$?C5"X-
MQ<Z??O=V$T%Q- 845W0KDY"JI5B>IZX'Z4 ;U%-0$(H8Y(')]:=0!S^L_P#(
MW^'/^WG_ -%BN@KG]9_Y&_PY_P!O/_HL5T% !1110 5GZW_QXQ_]?=M_Z/2M
M"L_6_P#CQC_Z^[;_ -'I0!H4444 %%%% #515+%5 +')P.I]:=110 4444 %
M%%% #0BARX4!B "<<G'3^9H"*'+A1N(P6QR1_DFG44 -VKOW[1NQC..<4ZBB
M@ HHHH S_$'_ "+VI_\ 7I+_ .@&CP__ ,B]IG_7I%_Z */$'_(O:G_UZ2_^
M@&CP_P#\B]IG_7I%_P"@"@#0HHHH **** ,_1/\ CQD_Z^[G_P!'O6A6?HG_
M !XR?]?=S_Z/>M"@ I"<#)Z4M5-6AEN-)O(;<XFDA=4.<?,5.* &C5K(SK#Y
MW[Q@"!L;D%68=O1&/X>XJS#,DZ[H]Q7 ()4@$$9&,]>M8$EC<7.LQ7T$.;9D
MC(;<!@"*=>F<]74?C[&D&CSRW%J+BV5X%F1I%8J1M%N4.1GGYN,?TH Z2JS6
MMI=3+/+:QR2Q$A))(OF7![$C/XBN?N=(O&MWB^R><QMS%;-O4?97#/A\DY'!
M7E<GY<47^CW4L8/V9II!),4PR%06;*L02"/]Y6##TH Z42QO(\((+H 64^AZ
M?AP?R-5Y]0M+0;79N'$82.-G.[&0 %!)X&>.U-C#/J^[C]W;A9,=-Q.0,^V#
M^8J@]OO259+2:YDBNG?]S-Y3KN!VLIW+_"V.OK0!KQ7,4K*JE@S('"NA4X/L
M1^G:IJRX(Y?MEDLIW2Q1.9&SD@$@ $]SQ_XZ:U* "BBB@#G_  E_S&_^PK/_
M .RUT%<_X2_YC?\ V%9__9:Z"@ HHHH *SX?^1AO?^O2#_T.:M"L^'_D8;W_
M *](/_0YJ -"BBB@"M=7]O:9\UGR-N0D;.>3@<*":6UO(;Q&:$M\IPRNC(R_
M56 (K+FBN$NKTK"\\GVJ*=$1@"8PJCC<0."K=_YU#J&GWFH&:Z,$L(D\I&M\
MQ,[HF\GKE.2_0G'':@#?\U/.\K/S[=V,=NE/KFUTR[BTUHH[=VS&%$<DB;MO
MF9*_+M7[O;[O;.*K1Z)>_9)(1:[(Y;AHRA9$V6\BIOP$X&&4\#WZ]2 =-<V=
MK=[/M5M#/L.5\Q VT^HSTJ;ITKDVT?4);.-+NU\]WW*_S1N5PJHC8;Y<$*6S
M@D%N!UI_]BWDNFLT\&;LQ6ZL=R%V"JOF*"<CG!Z\'OQ0!TSRHDD:.V&D)"@]
MR!G'Y?RIDUQ;VF3*Z1 JTC$\<#JQ_3FLBULWMK2VM\2HS70D1)/+)1 .>$ 5
M1@$8&?O=>:GU.VDGNYHP>9[7;%SCYE;)&>V<K^7M0!<@U&VG7*.Z_.(R)(V0
MAB,@$, 1GWJW6&8IA8R1M%/'YTT8ABN)?,=3D$G.YN."<9[5N4 %<_\ \U#_
M .X5_P"U:Z"N?_YJ'_W"O_:M '04444 9\W_ ",-E_UZ3_\ H<-:%5;O3[>\
MDCDF\T/&&56BF>,@'&1E2,_='Y5#_8UK_P ];[_P/G_^+H T**S_ .QK7_GK
M??\ @?/_ /%T?V-:_P#/6^_\#Y__ (N@#0HK/_L:U_YZWW_@?/\ _%T?V-:_
M\];[_P #Y_\ XN@#0HK/_L:U_P">M]_X'S__ !=']C6O_/6^_P# ^?\ ^+H
MT**S_P"QK7_GK??^!\__ ,71_8UK_P ];[_P/G_^+H T**S_ .QK7_GK??\
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M&M?^>M]_X'S_ /Q= &A16?\ V-:_\];[_P #Y_\ XNC^QK7_ )ZWW_@?/_\
M%T :%%<O]D'_  F7V#[3??9?[/\ .V?;9OO^9C.=V>E;']C6O_/6^_\  ^?_
M .+H T**S_[&M?\ GK??^!\__P 71_8UK_SUOO\ P/G_ /BZ -"BL_\ L:U_
MYZWW_@?/_P#%T?V-:_\ /6^_\#Y__BZ -"BL_P#L:U_YZWW_ ('S_P#Q=']C
M6O\ SUOO_ ^?_P"+H /$'_(O:G_UZ2_^@&CP_P#\B]IG_7I%_P"@"FR:%92Q
MM'(UXZ."K*U],0P/4$;ZO6\$=M;Q6\*[8HD"(N<X & .: )**** "BBB@#/T
M3_CQD_Z^[G_T>]:%9YT6SW.RM=IO=G(CO)D7+$DD -@9))XH_L:U_P">M]_X
M'S__ != &A16?_8UK_SUOO\ P/G_ /BZ/[&M?^>M]_X'S_\ Q= &A16?_8UK
M_P ];[_P/G_^+H_L:U_YZWW_ ('S_P#Q= &A16?_ &-:_P#/6^_\#Y__ (NC
M^QK7_GK??^!\_P#\70!H45G_ -C6O_/6^_\  ^?_ .+H_L:U_P">M]_X'S__
M != &A16?_8UK_SUOO\ P/G_ /BZ/[&M?^>M]_X'S_\ Q= &A16?_8UK_P ]
M;[_P/G_^+H_L:U_YZWW_ ('S_P#Q= &?X2_YC?\ V%9__9:Z"JMAIUKIL<D=
MHC()9#*Y9V<LYQDDL2>U6J "BBB@ K/A_P"1AO?^O2#_ -#FK0JG<Z9;7-P;
MB3SUE*!"T5Q)'D D@':PS]X_G0!<HK/_ +&M?^>M]_X'S_\ Q=']C6O_ #UO
MO_ ^?_XN@#0HK/\ [&M?^>M]_P"!\_\ \71_8UK_ ,];[_P/G_\ BZ -"BL_
M^QK7_GK??^!\_P#\71_8UK_SUOO_  /G_P#BZ -"BL_^QK7_ )ZWW_@?/_\
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MNO:KVGW7VW3K:[V;//B23;G.W< <9_&@"Q1110 4444 %%%% !1110 4444
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M_P! %'B#_D7M3_Z])?\ T T>'_\ D7M,_P"O2+_T 4 :%%%% !1110 4444
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M_P"@K8_^!"?XUH44 9_]NZ/_ -!6Q_\  A/\:/[=T?\ Z"MC_P"!"?XUH44
M9_\ ;NC_ /05L?\ P(3_ !H_MW1_^@K8_P#@0G^-:%% &#KFM:5+H6H1QZG9
MN[VTBJJSJ2Q*G  S5[P__P B]IG_ %Z1?^@"KTD:2QM'(BNC@JRL,A@>H(HC
MC2*-8XT5$0!551@*!T % #J*** "BBB@ HHHH **** "BBB@ HHHH **** "
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **
)** "BBB@#__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189197956544">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Expected federal statutory tax expenses(benefit)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (490)<span></span>
</td>
<td class="num">$ (580)<span></span>
</td>
</tr>
<tr class="ro">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,396<span></span>
</td>
<td class="nump">25,178<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate', window );">Rate changes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34<span></span>
</td>
<td class="nump">55<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationOtherReconcilingItems', window );">Basis difference in NLEX trade name</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(960)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationOtherAdjustments', window );">Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">23<span></span>
</td>
<td class="nump">14<span></span>
</td>
</tr>
<tr class="re">
<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">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="nump">$ 24,667<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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(h))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>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 Current Tax Expense (or Benefit)<br><br><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><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 S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SAB TOPIC 6.I.7)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 9<br><br><br><br> -Subparagraph (a)<br><br><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><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><br><br> -Number Topic 6<br><br><br><br> -Section I<br><br><br><br> -Paragraph Question 1-7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 08<br><br><br><br> -Paragraph h<br><br><br><br> -Article 4<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 9<br><br><br><br> -Subparagraph (a),(b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>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 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(h))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Income Tax Expense (or Benefit)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>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 08<br><br><br><br> -Paragraph h<br><br><br><br> -Article 4<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td 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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 12<br><br><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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 13<br><br><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><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 20<br><br><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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 12<br><br><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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 13<br><br><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><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 15<br><br><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_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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 12<br><br><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_IncomeTaxReconciliationOtherReconcilingItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority noncontrolling interest income (loss), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, increase (decrease) in enacted tax rate, prior year income taxes, increase (decrease) in deferred tax asset valuation allowance, and 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 13<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32698-109319<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 12<br><br><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_IncomeTaxReconciliationOtherReconcilingItems</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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>14
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
M4$L#!!0````(`,6,#4?SW$M9R0$``$H:```3````6T-O;G1E;G1?5'EP97-=
M+GAM;,V9RT[#,!!%?Z7*%C6N[?(494/9`A+\@$FFC=4XMFRWE+_'3@%!51"O
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ML+\<>:[]]6=#[\7`^M,>(?&C'`(DAP3),0;)<0B2XP@DQS%(CA.0'*<@.?@(
M)0@*43D*4CD*4SD*5#D*53D*5CD*5SD*6#D*604*604*604*604*604*604*
M604*604*604*604*624*624*624*624*624*624*624*624*624*624*6<<H
M9!V_D97U?R%=/`-02P,$%`````@`Q8P-1TAU!>[%````*P(```L```!?<F5L
M<R\N<F5L<ZV2RV["0`Q%?R6:?7%*)1818<6&'4+\@#OC/)3,>.0Q(OW[CMB`
MPD.MQ-*O>X^NO`ZIK`XTHO8<4M?'5$Q^#*G*_=ITJK$"2+8CCVG!D4*>-BP>
M-9?20D0[8$NP+,L5R*V.V:SGVL7.U49V[M,41Y26M#;3"&>6X9MY6&3I//B)
M]!=C;IK>TI;MR5/0!_ZS#0//>997'L=V+YRO+0O]C^AY%.!)T:'B1?4C9@,2
M[2F]@OIZ`(4QOCLEFI2"(S>C@KN_V/P"4$L#!!0````(`,6,#4<;CBH[JP$`
M`(@9```:````>&PO7W)E;',O=V]R:V)O;VLN>&UL+G)E;'/%V<MJPD`4QO%7
MD3Q`)^><>$5==>.V[0L$'8UH+F2FM+Y]4Q?%7N:C"^';)"0#9_X0^!&291/R
MQ9,_E_'8-J$Z=F'T7I^;L!CNK[(JQF[A7-A6OB[#0]OY9EC=MWU=QN&R/[BN
MW)[*@W>:YQ/7W\[)ULN?LT>;W2KK-SO)1B]E?_!QE;VU_2E4WL?@KB=Y&#88
MEB^=_\_V[7Y_W/K'=OM:^R;^4>&^-LA<.DC304H)LG2048**=%!!"1JG@\:4
MH$DZ:$()FJ:#II2@63IH1@F:IX/FE"#)@8PY)PEAS=%:`-?"\5H`V,(16P#9
MPC%;`-K"45L`V\)Q6P#<PI%;`-W"L5L`WL+16X'>RM%;@=Y*>M=&+]L<O17H
MK1R]%>BM'+T5Z*T<O17HK1R]%>BM'+T5Z*T<O17HK1R]#>AM'+T-Z&T<O0WH
M;:1O)>AC"4=O`WH;1V\#>AM';P-Z&T=O`WH;1V\#>AM';P-Z&T?O`NA=</0N
M@-X%1^_B1N]0E;W?/<?^V!S"O6N^#8=%-WB'>#G[^Z=<I\*&&ZWCL)-WU^/=
M']%UZF>(^_739?T!4$L#!!0````(`,6,#4>UDM]%#P,``"4+```0````9&]C
M4')O<',O87!P+GAM;+U6P7+:,!#]%0VGY)"84)K.,,0S#GC:S!!@8IJ>A;V`
M)K9$M#*%?GU7,E`3#`0.Y8(LO[>K?6\EJRVQWAIJ-0=M!"!;9JG$%DT^U&;&
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MVO^E]!O.``RVO>VD&Y:QY;%H^LT[AZ#1+M+;5N:O9=NIV\Z,A$D!!Y,AU^8_
M2>%JV@C1O*N5JM^$8%PF+)2&VI$]R2(5F5>69#OJ#/K=L!^%74:C:-![Z@8C
M>G@,>D&_$[(+.%_.X40C^GL.^Q=POE[`N:_D/'(4R-2$#34@Z7=8K2C/,JY7
M%AN)J11D'+4*"^)8Y:1W)2>(WW.!PL:TO+Z+SE/64US205.=QZCX[<::GC![
M3H#$PXL*N9;4ELB&H)D[!BIA3U28G(IQ"BQ`I"WBVN2[4LEOD:;5D6GEU$//
M8&8JH59:`!K;8%B)[L+8',@<JPS8B"^AFOD"*1UN";/;:,5&FE.YL:VW&A[E
M8X3WW'9ZN#BXG$,:LJL1)Q$NT*AZ-QP4J4AT4*KU.O#ZI&;'D8?%<[SS>[+1
M/%///M>:?[(UUV@C%G!=K>=1#QK?SO7`ICOB06DU5UTP7*2?,F2/=K8U%*%:
M9OI0)#D53[X47V=D0EK%,](Z.LEQ*N_:=)*S+_G524Z(1F2NNB!3=*/ZPZLW
M?YFSW4C'I2Y37@#SU+C3>4"7%MMQ)SF%LY].8552TG6+TX)\/JTRZ`5]M)$Y
MBZG%V>GJ>T"F6+5RFXIN$<G.!MB[;GRX7'B[EV+_+U!+`P04````"`#%C`U'
M3<G./#\!``!I`P``$0```&1O8U!R;W!S+V-O<F4N>&ULS9--3\,P#(;_"NJ]
M2[L*-D5=#X`X,0F)(1"WD'A;6/.AQ%/7?T^6=2T#+KUQJVN_CU_'2<DMY<;!
MDS,6'$KP5P=5:T^Y721;1$L)\7P+BOE)J-`AN39.,0RAVQ#+^(YM@$RS[(8H
M0"88,G($IK8G)E4I..4.&!K7X07O\7;OZ@@3G$`-"C1ZDD]RDE0O>J=-HTLR
MZ*LR.*Z9QZ41<BU!W+9#V>]4Z(S@E#_)0?3MX]\_/<0,2;K*@Y=]5=,TDZ:(
M=6'@G+PM'Y_CV:12>V2:0U!Y2;&UL$C.G5^+N_O50U)-L_PZS>9I7JSR&2WF
M-)N]'R>[\#<85MT0_];QV6#<+DJL8>1NHT;$Y<;/"!+@N9,6I=&C<!'S31QA
M?O_Q"1S'@SIAO&P[:!OCA*_B_1JBX\L)*]L8UYY2/Z*+5U5]`5!+`P04````
M"`#%C`U'F5R<(Q`&``"<)P``$P```'AL+W1H96UE+W1H96UE,2YX;6SM6EMS
MVC@4?N^OT'AG]FT+QC:!MK03<VEVV[29A.U.'X416(UL>621A'^_1S80RY8-
M[9)-NIL\!"SI^\Y%1^?H.'GS[BYBZ(:(E/)X8-DOV]:[MR_>X%<R)!%!,!FG
MK_#`"J5,7K5::0##.'W)$Q+#W(*+"$MX%,O67.!;&B\CUNJTV]U6A&ELH1A'
M9&!]7BQH0-!445IO7R"TY1\S^!7+5(UEHP$35T$FN8BT\OELQ?S:WCYES^DZ
M'3*!;C`;6"!_SF^GY$Y:B.%4PL3`:F<_5FO'T=)(@(+)?90%NDGVH],5"#(-
M.SJ=6,YV?/;$[9^,RMIT-&T:X./Q>#BVR]*+<!P$X%&[GL*=]&R_I$$)M*-I
MT&38]MJND::JC5-/T_=]W^N;:)P*C5M/TVMWW=..B<:MT'@-OO%/A\.NB<:K
MT'3K:28G_:YKI.D6:$)&X^MZ$A6UY4#3(`!8<';6S-(#EEXI^G64&MD=N]U!
M7/!8[CF)$?[&Q036:=(9EC1&<IV0!0X`-\313%!\KT&VBN#"DM)<D-;/*;50
M&@B:R('U1X(AQ=RO_?67N\FD,WJ=?3K.:Y1_::L!I^V[F\^3_'/HY)^GD]=-
M0LYPO"P)\?LC6V&')VX[$W(Z'&="?,_V]I&E)3+/[_D*ZTX\9Q]6EK!=S\_D
MGHQR([O=]EA]]D]';B/7J<"S(M>41B1%G\@MNN01.+5)#3(3/PB=AIAJ4!P"
MI`DQEJ&&^+3&K!'@$WVWO@C(WXV(]ZMOFCU7H5A)VH3X$$8:XIQSYG/1;/L'
MI4;1]E6\W*.76!4!EQC?-*HU+,76>)7`\:V</!T3$LV4"P9!AI<D)A*I.7Y-
M2!/^*Z7:_IS30/"4+R3Z2I&/:;,CIW0FS>@S&L%&KQMUAVC2/'K^!?F<-0H<
MD1L=`F<;LT8AA&F[\!ZO)(Z:K<(1*T(^8ADV&G*U%H&V<:F$8%H2QM%X3M*T
M$?Q9K#63/F#([,V1=<[6D0X1DEXW0CYBSHN0$;\>ACA*FNVB<5@$_9Y>PTG!
MZ(++9OVX?H;5,VPLCO='U!=*Y`\FIS_I,C0'HYI9";V$5FJ?JH<T/J@>,@H%
M\;D>/N5Z>`HWEL:\4*Z">P'_T=HWPJOX@L`Y?RY]SZ7ON?0]H=*W-R-]9\'3
MBUO>1FY;Q/NN,=K7-"XH8U=RS<C'5*^3*=@YG\#L_6@^GO'M^MDDA*^:62TC
M%I!+@;-!)+C\B\KP*L0)Z&1;)0G+5--E-XH2GD(;;NE3]4J5U^6ON2BX/%OD
MZ:^A=#XLS_D\7^>TS0LS0[=R2^JVE+ZU)CA*]+',<$X>RPP[9SR2';9WH!TU
M^_9==N0CI3!3ET.X&D*^`VVZG=PZ.)Z8D;D*TU*0;\/YZ<5X&N(YV02Y?9A7
M;>?8T='[Y\%1L*/O/)8=QXCRHB'NH8:8S\-#AWE[7YAGE<90-!1M;*PD+$:W
M8+C7\2P4X&1@+:`'@Z]1`O)256`Q6\8#*Y"B?$R,1>APYY=<7^/1DN/;IF6U
M;J\I=QEM(E(YPFF8$V>KRMYEL<%5'<]56_*POFH]M!5.S_Y9K<B?#!%.%@L2
M2&.4%Z9*HO,94[[G*TG$53B_13.V$I<8O./FQW%.4[@2=K8/`C*YNSFI>F4Q
M9Z;RWRT,"2Q;B%D2XDU=[=7GFYRN>B)V^I=WP6#R_7#)1P_E.^=?]%U#KG[V
MW>/Z;I,[2$R<><41`71%`B.5'`86%S+D4.Z2D`83`<V4R43P`H)DIAR`F/H+
MO?(,N2D5SJT^.7]%+(.&3E[2)1(4BK`,!2$7<N/O[Y-J=XS7^BR!;814,F35
M%\I#B<$],W)#V%0E\Z[:)@N%V^)4S;L:OB9@2\-Z;ITM)__;7M0]M!<]1O.C
MF>`>LX=SFWJXPD6L_UC6'ODRWSEPVSK>`U[F$RQ#I'[!?8J*@!&K8KZZKT_Y
M)9P[M'OQ@2";_-;;I/;=X`Q\U*M:I60K$3]+!WP?D@9CC%OT-%^/%&*MIK&M
MQMHQ#'F`6/,,H68XWX=%FAHSU8NL.8T*;T'50.4_V]0-:/8--!R1!5XQF;8V
MH^1."CS<_N\-L,+$CN'MB[\!4$L#!!0````(`,6,#4>>M7XV60(``$H+```-
M````>&PO<W1Y;&5S+GAM;,U676O;,!3]*T(9HX41V^F:MJMM&(7`8"N%YF%O
M1;9E1Z`/3Y8SI[]^^G!L)Y"E2=LM>='5T;WG'EW)N0HKM:+X<8&Q`@VCO(K@
M0JGRB^=5Z0(S5(U%B;E>R85D2.FI++RJE!AEE0EBU)OX_M1CB'`8A[QF,Z8J
MD(J:JPA^[B#@XN]$AB/X=/;Q5RW4[0?@QM&GT<A_.K_=QL_LPCD$CN-;%L%@
M>@F]EY.._=V\>FV+>GH8]5^8MXBO=A#W1#L"KTV@UU8U#G/!^^).H`/BL'H&
M2T2U?V#<4T&%!$J?GLY@$8X8=AYWB))$$@/FB!&Z<O#$`/;`6S]&N)`VM\NP
MG6?L]YEDD430;W\O3Y?T['8PVR.4;FY/`W%8(J6PY#,]`:T]7Y5Z<UQP[$1:
MOSW>A42K8'(Y"+"#SIL(F6'990[@&HI#BG.E`R0I%F94HC32A5*":2,CJ!`<
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M'LA2*+L8P=[^;N0'T\YKWE%$L+=_X(S4[,8JZ%_/\1]02P,$%`````@`Q8P-
M1XC&-3\E!```W`T```\```!X;"]W;W)K8F]O:RYX;6R5EUUSVCH00/^*QD_I
MP[W@#TC+E,X0\.UE)B%,S+3/PA9!$UFBD@Q)?GU7,FG606&:)RQC'TF[1VOI
MJQD=E'Y8*_5`'FLAS4B/HZVUNU&O9\HMJZGY5^V8A/\V2M?40E/?]]1FPTLV
M4V53,VE[2;\_[&DFJ.5*FBW?F>A(,W]#,SO-:&6VC-E:M+":<AE]^VI&&R[8
M#Z8-@`G=[1:T9N/H441$4&/SBEM6C:,,FNK`.C=TL[MJN'"-07\0]1SL9:I+
M34I5L1:VVG+S\_A'1"JVH8VP*QCL2[_C*$ZR)!FV#/?8#\X.!@/=#4)+R_=L
M1=?CJ!\1VECU'Q>6Z1FU[+M6S8[+>V!%9,.UL86;KG^RYI+7_-F-&UIFJP[_
M*\V?E;14%*560OBWW!_^)>C!_+D#8[2\[#QHZ?K.96(<#?L`W'/#UUQP^S2.
M_+5@;B:]-U/QX7^](M('YR7%A,J*Y-("A<QEFSP(C1L#/#RO?,=ZQ.%"SZNX
M#14&36\7LWQ1Y#,"5\7M]7PV64'C:G(]64QS@D`)`B4?!:4(E")0^M>@8@4_
M-_D"@3($RCX*&B#0`($&'P4-$6B(0,-3T!4UW!"U(4O-#&3O;:XNT>N7IZ\7
M35U3_>0`!;^7'-8Z!04F9:D:4`"!/B/0YU/0I/S5@'&N=P=;^'%00:X5E21_
M1*`O"/0E,"*KRH=_UM2PBDQ5#27$G/C7QP+V3QDYU1)6H"%+IDFQI9KAMSOZ
M!OR=0Q3EO5L\9&(,K!2_(KXK51VX$)B$_8T#`N<0$UA%-\QN506+:0]URRTQ
M@R'8W3@@[XRM+7X>*QH'')W+4M6,K.@CZ_2#C8P#2MZYH@Y!7U(-8UYI"H$O
M?97'%*QC'/"Q:-:&_6I<'<GW;Z>*98Q#-KZ3>W(!A5!TDHAUC`,^GD\B+D(Q
M%C(.&/EN%MMAX7J&Q4P"8KI<'B=C/N$7L9-)T,G7I`8!G5(:4/']['H<1F$A
MDX"09Y=ZDF$4=C4)N/I^PA=4:XI16-\DH._IFC]"W)?Z4^>K@QU.`@Z?=2>Y
MQ"AL=!(P^HP[;G`8A8U.`D:W[J`I7<R8I5QT/<`R)P&9NR*=T/`W%<N<!F0^
MIQ2`,0KKG0;T+F#'6#40;_!INH7@P^"X=$K4($.!45CT-"`Z1GD-NGIA5&?7
M$!`=HTZ=N,`H+'H:$AVA<F-Y[2,WJ15LZ9XIKN\I%CT-B(Y1?^I9R(44>YZ&
M:C4BW3$#>V&_D[C=,2>%PBCL>1JJW`C5BAH:$%8\#2C>T0#RI:1?*C[\H"U&
M8<_3T#8":\#T'LXPAGACH4@0'/`,>YX%/,>H:P8RN;PU;F!+RBM<63+L>18?
M]]ZOVVTX<7#)*G<8,;X;V,V7[H0"/^V&(ANXSY%KW\"I91RYHP6<(AHAIG#O
M5D*-]1OPEOQR)OGV&U!+`P04````"`#%C`U'H['6T6P"``#B"```&````'AL
M+W=O<FMS:&5E=',O<VAE970Q+GAM;(V6W8Z;,!"%7P7Q``MV^$M$D))457M1
M:;47[;5#G(`6,+6=L'W[VA[#9E=>PDW`SCGSV8R'(1\8?Q45I=)[:YM.;/U*
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M3W2VT4;)N0ZB(GMJ,T(])Q.3FR=5Y+<BS(.;#O-!@8UB#PHT*0(5VPG`OLN.
MC1U_#3B`8O48L/H(@,G=RM@C%P`4>U#$CP&1$Q`9>S(#`$7Z&!`[`;&Q9S,`
M4*P?`Q(G(($4.K-L"5:R(,VI$Y&"WYEGB["2!8G.G(@,_)\RW1E)!`B09-$:
M10O2O79BUH")9W9B)<EC!`J=##.M(J0SD%&3+:`@-\66[OKK)W:P&IQ%29I$
M2UC8S;)U/G?&1LV"0X;<M8Z@E/'<,1LU"\X9<A<\@GK&<^^44;.$XJYZ!$6-
MXYGS/&I"M.`X(W?Q(RAM['R!Q99C-9]?8<%=2VDIOYA6*[R273L)'66:G=KY
M#IN6]"XO\IY<Z"_"+W4GO".3JK&9_G-F3%*%#Y_4,BKUP3$-&GJ6^C;5ZX,6
M#`/)^O&+8OJL*?X#4$L#!!0````(`,6,#4<"9F\$[`,``-43```8````>&PO
M=V]R:W-H965T<R]S:&5E=#(N>&ULC9C;CIM($(9?!7&?T$<.(X^EF-5J]R)2
ME(ODFAFWQR@<O,",LV\?H`J/G13EOC$'?U7\W5W]T_3FW'8_^J-S0_"SKIK^
M,3P.P^DABOKGHZN+_F-[<LWXSZ'MZF(8+[N7J#]UKMC/0745*2'BJ"[*)MQN
MYGM?NNVF?1VJLG%?NJ!_K>NB^W_GJO;\&,IPN?&U?#D.TXUHNXDN<?NR=DU?
MMDW0N<-C^$D^Y-I.R$Q\*]VYOSH/)O%/;?MCNOAW_QB*28.KW/,PI2C&PYO+
M755-F<8G_X=)WY\Y!5Z?+]G_GIL[RG\J>I>WU?=R/QQ'M2(,]NY0O%;#U_;\
MC\,VS`J?VZJ??X/GUWYHZR4D#.KB)QS+9CZ>X9]48!@=H#!`70*D80,T!NC?
M`B)0-K?KKV(HMINN/0?]J9A&6SZ,>#<E&3,'8V/ZL9_FG-W<4]O-VU:EF^AM
MRG.#J!G9(;).Y$AD%R0:GT^*4+<B8A"AYG@M[L?KVWBX^4E#O+R5V,Q(`HT`
M1"4B68=RS!-K?5^)(948R*"HAQA0`D@L&2;'-,)X"+&D$`L9-",$$&D$(P29
MQ$-'3.J(08=A=``BI65T(*,]2BPA=22@@WG&#A"3<0,#C$V3^SI24D>*)<;H
M`,2(F(%R@!*;V/M*,G+29:#$HR52D$V9;X\94J8MR,16,%1.4>MJ)*T&3.BJ
M0@@UP!C##3%"4EX5[;H818M1.(:<&&"D8A3G"V0]O%'2YBC!U0SICHL68!)M
MF8F:+U1L?8J&-D@)UL:-P`Z9-#7<#*"H=36T2TKP-\/9)#(JT89S*,2T3!.?
ML8K).2EC+%"/#+3/270QSNB0L=<V1C0(J$0I#XN1M-M)]#+.[I!15G`O(J2L
MEYB,%@..9YA&[Y"1L6`G0H8+GM1#C:+=4X'G&<X]D;&2J<\<H51XO*,5[9T*
M?9'S3F2D4&S7+)BTVL/+U<IZ$%S/Q_04;7I*WR\\9+BJ0^2F-M>ET(ZGC,=`
MXX(OT=R,7"B=^90=[7C*8DEQ:H#)8K9K_H36M=!K0Q7CG&;6[<A(DPEF>9\O
M6*HSGVE`>Z="7_3)D-*%BR[EX=^*-BF5H3=S?0(,6=M+?_R.K']1T?:DT7JX
M"82,2KGWX@52'EIH>]+@*98S;KU\R.HLYOSIG8LSZ:&(7M]I-"AN3B/S024R
MX29__@X*$WN8IE[Y"`:OLIR)(_,AYEXH"^2S_M6TYVG\R.76O\A(90P[8(AI
MDWBL.C7M>MKB1S>W0W!GG;?L$:RO\Z*K#9A3\>(^%]U+V?3!4SL,;3UON1S:
M=G!C&O'1AL'1%?O+1>4.PW2:C.<=[#K!Q=">EDVTRT[>]A=02P,$%`````@`
MQ8P-1X+33APT`@``V0<``!@```!X;"]W;W)K<VAE971S+W-H965T,RYX;6R-
ME<N.FS`40'\%\0&Q>9.(($VHJG91:32+=NT$)Z`!3&TG3/^^MB^A2<>09!$_
M./?>8X/L;&#\75242N>C;3JQ=2LI^PU"XE#1EH@5ZVFGGAP9;XE40WY"HN>4
ME":H;9"/<8Q:4G=NGIFY5YYG["R;NJ.OW!'GMB7\SXXV;-BZGGN=>*M/E=03
M*,_0%%?6+>U$S3J'T^/6??$VA8<U8HB?-1W$3=_1\GO&WO7@>[EUL7:@#3U(
MG8*HYD(+VC0ZDZK\>TSZKZ8.O.U?LW\URU7Z>R)HP9I?=2DK98M=IZ1'<F[D
M&QN^T7$-D4YX8(TP_\[A+"1KKR&NTY(/:.O.M`,\2=9CF#W`'P/\*<`+%P."
M,2#X+P"!F5G7%R))GG$V.*(G^FU[&X5SG41E=M1BA-HGDY.;G<JS2Q[[&;KH
M/'>(;Y`=(`M$,1+K"4&JOE7"OY>`R1<?)(+[$IU!$I``)/#FD>(3,FL16"T"
ML`@7+`#Q\(+%)V36(K1:A&`1V4J$8!&.)>`W#Q8SX*Q19#6*P"A>,`(DBM<+
M,B.31(\]8JM'#![)@D?\A$?\O$=B]4C`([752,$#$+S"UN\5H,("S9JD5I,4
M3!96NP,DP(\_ECERUFEM=5J;-,E"I1T@?AK&21Q:MW%4NH)>G(0X?6SD8:N2
MF59.UI<Q.HW,$U(3:;5"-X=P3T[T!^&GNA/.GDEUGIMC]\B8I"H37D6N4ZE[
M=AHT]"AU-U%]#C</#"3KKQ?I=)OG?P%02P,$%`````@`Q8P-1_ZU&EA\!```
M+!8``!@```!X;"]W;W)K<VAE971S+W-H965T-"YX;6R-F,N2VCH0AE_%Q9ZQ
M)?DB4PQ5P7;JG,6I2F5QLO:`N%1\(;89DK>/[&X9AA&--P-XOI;TJZ7^92TO
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M9@_@&,#'@+$?>X#``'$-\,D`'P/\J3T$&!#<]>""]F'FTKS+5\NFOCCM*>_7
M$UMHO.D;T2T[>KI:G8FAS6;(Q6KYOHKXTGWOV_F`\`%9(R(>(RD@;"1<W;]U
M$'QFZX$/X<08$B`BGQC#TT:R3XT\'*;X.,P0YDI`?/`\WO\8+R#>A_CPXQ"K
M`8E@)@#A(HH?0XF!&'\,I0`%+&:/H0P@(3A_KBFP:@I`4V3KQ`=-@`1V2<`D
MP/@QP:3`,-\N&Z#,0%.R'%H5A:!($HH`X7%`0`E"DED3@)H`"D-/$)H`\J,X
M?*XILJ[<"#3%S^.E=4[D_<K_/">`!))(3H),2&49&!:264;($Q.R'%L5Q4,+
MTB,4Q9AE2<A.$`H]2A-`0>P1ZR6+,<LWB^JA)N9910V/M2IBQ:V182&ERD"<
MF)\4(<%]0A5"7$Q1Q>RJP%VHE;5&1D2"6G^&TCFE=*'A29\4!I3>N=X$9=RN
M#!Q)$IM_C0SSR'PA1,I"1A`K-4-HSB88`A-V46"3DIB\-3+SD"H%B:%\LF`8
MBC&/*ADCQOT)993=.3C640:&*2<<`9C=+QD8E+0>`LSL`$/LO001:NNER!#K
M)D-$3-%C=TL&YB2I`P`R<Z(L)2/CD27'4()49:AHPHF4179=8)F2.@8@,^?$
M_DT,1&V[U$`^*2LR4S1E`=N-G(%S2F(P:V3FU.)*#,08,>1TI*BC0W;M<$K5
ML?LY`_N,*4-'9A[&9,*0"J@*EAJ*<>KLFXV8+R<8(+?;.@</M9_D41LR5,UX
MCJ2(4(=11'05#:,)BNR6SL$\8\K2D7F2+4/1V3(4X]2)+S,8#UDPH23R.U='
MD^#@H3?#?MR"W4(Y>%5,62@R5$U%A!.SG"(SY]2IP/0UH>YP^ZLO!^.,K64`
MWWV1T0DGWFL30P4A]?9K*";L!W-\_S683KB8\'+$[9[.P45CRM.1X9+[Y!XU
M&`N)LI)>6_.H,ZJUM<?J[`[/P4UCZW@DJD/']5[L9S")ZB9AZ0UF72\2U8W8
MIZWFWER%E:K9#Y>0K;.ISU4'MSOCT_&B\POOK]+NGJ_9(F&6YRE;9'"->6U^
MM3SE>_5?WNR/5>N\U5U7E\,]VZZN.Z5'[+WHB3ZH?#O^*-2NZ[]&?0;@,A-^
M=/7)W,V.%\2KOU!+`P04````"`#%C`U'R!3J2],"``#8"@``&````'AL+W=O
M<FMS:&5E=',O<VAE970U+GAM;(V677.C(!2&_XKC?:L@@G:,,YO/W8N=Z?1B
M]YHF)'&JDA72=/_](J!-MTB:B_CUO.>\G"-(<>'=BS@R)H.WIF[%+#Q*>7J(
M(K$]LH:*>WYBK7JRYUU#I;KL#I$X=8SNM*BI(QC'.&IHU89EH>\]=F7!S[*N
M6O;8!>+<-+3[.V<UO\Q"$`XWGJK#4?8WHK*(1MVN:E@K*MX&'=O/PF_@80,T
MHHE?%;N(J_.@-__,^4M_\6,W"^/>`ZO95O8AJ#J\L@6KZSZ2ROS'!GW/V0NO
MSX?H:SU<9?^9"K;@]>]J)X_*;1P&.[:GYUH^\<MW9L>0]@&WO!;Z/]B>A>3-
M(`F#AKZ98]7JX\4\R6(K<PN@%<!1`%.O(+&"Y%T`O0)D!6@4)-@K2*T@?<^0
M>P78"O`H2/UC(%9`1@'058I,=75OEE32LNCX)1`GVK^QX$'A71]$10Y40X3J
MM8[9Z6Z7Q6N99T7TVL?Y@$"-S"V23R,+@X`XGF:6`P.FF=7`P&EF/3#)-+,9
M&#0RD:J(LRSP8UD24Q9H`Z0?D[2:,<*Y8?`TL3`$S.`TLQR8!.=@&EL9[`Z2
M&.%LFEM;+D'3S,8.+D&$W*Y/XJQ/8NOC'#TR]3%,2IPU-,PBL:,'F*`XN^T&
M.=T@ZX9,9UH:!A*/X\UG9M)(ZC226B.>#BT,DWBLIK:''J<&B6_[Q$Z?V/K,
M/:TQ3!+WO]MYB#,/,7E`['E-#'/GZ<O"(!!]P4?F])&9)<PY#TV.E4'N`,P\
M9C<N:M)+[O22&R_."6JRK',[V3WMV7QF)GV`V&E$W^Z[XUEWYA;RK7(6@9EG
ML5R.4))CS]JTLIQ:Z`!!OH5N`+%SFMB5;A@B1.@+GP(`W'6R7Q/@>7WF%DJQ
M;TI9"&8($XS^7^ZBJ^_WB1[83]H=JE8$SURJK8#^8N\YETQ%BN_5)N.HMIGC
M1<WVLC\EZKPS&R]S(?EIV$>.F]GR'U!+`P04````"`#%C`U'R`/S1%<$```1
M%@``&````'AL+W=O<FMS:&5E=',O<VAE970V+GAM;(V8VW*C.!"&7X7BW@/J
MYIAR7!78FIJ]V*JIN=B])K9\J.'@!1+/OOT":CF)I]/630S*K];?0GQJM+YT
M_<_AJ/7H_6KJ=GCTC^-X?@B"87O4335\Z<ZZG?ZS[_JF&J?;_A`,YUY7NZ53
M4P<0ADG05*?6WZR7MN_]9MV]C/6IU=][;WAIFJK_K]!U=WGTE6\;?IP.QW%N
M"#;KX-IO=VIT.YRZUNOU_M%_4@\EYK-D4?Q]TI?AW;4WFW_NNI_SS9^[1S^<
M/>A:;\<Y1#7]O.I2U_4<:1KY7PKZ-N;<\?VUC?YU27>R_UP-NNSJ?TZ[\3BY
M#7UOI_?52SW^Z"[?-.40SP&W73TL?[WMRS!VC>WB>TWUR_R>VN7W8OZ3A=2-
M[P#4`:X=KN/P'9`ZX%N':,G4.%OR^J,:J\VZ[R[><*[FIZT>)GD_!YDB>U,R
MPS1/2\Q^F:G-^G6C%*Z#USG0!PTLFH(T5T4P16>'`)_K#DMW^'R`TBC2Z/X(
M^'&$Q"2!E(1#@.AC`-/X%"T!\AN/[2))319&LE*0A9^K2E)!HN+XOIF8S2:F
M;!P")&PV"05(.*.12<=H0&6?:TK2I,E](REK)"4CJ6#$:*)8\$%A0@<?&>LC
M(Q]"LH71Q.P2(!]&$MYWD;,N<DI#FHW\MRG_W09I(H?UH4+6R=(\3T@N6"'1
M2D618,:J`!W<*-Z-X4NF)#-&@R!Z,2+`S,$+\%X,BA2P+[DU0T2+I,5"(DP<
M5JWBL::(:^"`7L6#34440K!:D"A"83F4)(KCU,%,S)LQ9$.4O-S7E*11+C/+
M$U(1(D&T0OP3EYS1).!@A6>D,G1#`8`%:7()DJ19J=!A%U0\)Q6!4DJY4+<8
M9+QD-'-)XK):>%RJ_.[.4)!FI=X/Q/BQ,@CS^WZ`AR80-$$R!!::&$DKV,KR
MV`%5H%@Z`)5EX/`:`$\[L+23MB022<^;)%/6B4N5B+P92SMIER91BM+C)E&4
MNICAN0F6F](.:44Y7SA:-Y%KV0`\-H%PA]*>1*)IMQ;7':G0Q0V/3B!THK1=
MDTA<,PD9=GE(/#J!"D.4-C<209Q)-16I5CFZV,GX%Y+HB0ZE$/#,`ZH140(P
MB<3)I1HQ#AT>-/*\0^*=N#.1:!5+5"RM:BHX7?SP92(2[U#ZK"%1FHIVJ.`$
M!_@B3TXD<DH<*DBT@D@JM$LK4RIT*.F1IR<2/5&B)XE6H!+1$,4*758R\@!%
M8J-44Q8D6N4@O9M6E<4..QWR#$5B:"0QE$28B-6G58%RF1T>HD@0C22(HOW^
MEKX82ZM"E\(<;T!JST\(I)%#&8M\Z8@$/VG[*4B42-LE:<"A4$,>HD@0Y;];
MZ3B'1/P'`!WFV$!X.RW!NY.V1O>'Y01R\+;=2SN:4[!KZ_64\PGFD[J;]D(]
ME.:L\BW,9GVN#OJOJC^<VL%[[L:Q:Y;CNGW7C7KR%7Z)?>^HJ]WUIM;[<;Y,
MI^O>G%B:F[$[VP/8ZRGPYG]02P,$%`````@`Q8P-1PGIU!F9`0``<`,``!@`
M``!X;"]W;W)K<VAE971S+W-H965T-RYX;6R%4]MNHS`0_17+'U`3V+151)":
MKE;MPTI5'W:?'1C`JNUA;1.Z?U]?@"95I+Y@S_B<,V?&IIS0O-D>P)%W);7=
MT]ZY8<>8K7M0W-[@`-J?M&@4=SXT';.#`=Y$DI(LS[);IKC0M"IC[L54)8Y.
M"@TOAMA1*6[^'T#BM*<;NB1>1=>[D&!5R59>(Q1H*U`3`^V>/FQVAR(@(N"/
M@,F>[4GP?D1\"\%SLZ=9L``2:A<4N%].\`A2!B%?^-^L^5DR$,_WB_JOV*UW
M?^06'E'^%8WKO=F,D@9:/DKWBM,3S"UL@V"-TL8OJ4?K4"T42A1_3ZO0<9W2
M2;'0KA/RF9"OA/LL&D^%HLV?W/&J-#@1._!P=YN=AYL@XI6)]V9]VU'3Q,:K
M\E1M?FQ+=@I"%YA$/,R8%<&\^M42.;U&SR,]_YY>7-*+Y+"8'=Y><Y@PAP5S
M]Z4(.QN)`M/%F[>DQE&[-)$UNSZNASR.]!->E0/OX#<WG="6'-'YBXGS:Q$=
M^/+9S9:2WC__-9#0NK"]\WN37D0*'`[+^UY_LNH#4$L#!!0````(`,6,#4=&
M(,V(E@$``'`#```8````>&PO=V]R:W-H965T<R]S:&5E=#@N>&ULA5/;3N,P
M$/T5RQ^`TY0"6Z61*`C!PTJ(!_;932:)A>T)MM.P?X\O36A1!2^Q9WS.F3-C
MIQC1O-D.P)$/);7=T,ZY?LV8K3I0W%Y@#]J?-&@4=SXT+;.]`5Y'DI(LS[(K
MIKC0M"QB[MF4!0Y."@W/AMA!*6[^;T'BN*$+.B5>1-NYD&!EP69>+11H*U`3
M`\V&WB[6VV5`1,"K@-$>[4GPOD-\"\%3O:%9L``2*A<4N%_V<`=2!B%?^/V@
M^54R$(_WD_I#[-:[WW$+=RC_B=IUWFQ&20T-'Z1[P?$1#BVL@F"%TL8OJ0;K
M4$T42A3_2*O0<1W3R6JBG2?D!T(^$VZR:#P5BC;ON>-E87`DMN?A[A9K#S=!
MQ"L3[\WZMJ.FB8V7Q;Y<7-X4;!^$3C")N#U@9@3SZF=+Y/0</8_T_'?Z\I2^
M3`Z7/SE,F.V$^?.M"#L:B0+3QINWI,)!NS21.3L_KML\CO0+7A8];^$O-ZW0
MENS0^8N)\VL0'?CRV<6*DLX__SF0T+BPO?9[DUY$"ASVT_N>?[+R$U!+`P04
M````"`#%C`U'Q],[3Y@!``!P`P``&````'AL+W=O<FMS:&5E=',O<VAE970Y
M+GAM;(53VVZC,!#]%<L?4`-1MJN((#6MJMV'E:(^[#X[,(!5V\/:)J1_7U^`
MIE6DOF#/^)PS9\:FG-"\VA[`D8N2VNYI[]RP8\S6/2AN[W``[4]:-(H['YJ.
MV<$`;R))259DV0^FN-"T*F/N:*H21R>%AJ,A=E2*F[<#2)SV-*=+XD5TO0L)
M5I5LY35"@;8"-3'0[NE#OCML`B("_@J8[-6>!.\GQ-<0_&[V-`L60$+M@@+W
MRQD>0<H@Y`O_GS4_2@;B]7Y1?X[=>O<G;N$1Y3_1N-Z;S2AIH.6C="\X_8*Y
MA6T0K%':^"7U:!VJA4*)XI>T"AW7*9UL[V?:;4(Q$XJ5\#.+QE.A:/.).UZ5
M!B=B!Q[N+M]YN`DB7IEX;]:W'35-;+PJSU6^S4IV#D*?,(EXF#$K@GGUFR4*
M>HM>1'KQ/7WSF;Y)#C>SP_R6PX0Y+)BO1=C52!28+MZ\)36.VJ6)K-GU<3T4
M<:0?\*H<>`=_N.F$MN2$SE],G%^+Z,"7S^ZVE/3^^:^!A-:%[;W?F_0B4N!P
M6-[W^I-5[U!+`P04````"`#%C`U'8\>#!)H!``!P`P``&0```'AL+W=O<FMS
M:&5E=',O<VAE970Q,"YX;6R%4]MNHS`0_17+'U`3V&RKB"`UK:KN0Z6J#[O/
M#@Q@U?90VX3NWZ\O0),JTKY@S_B<,V?&IIS0O-L>P)%/);7=T]ZY8<>8K7M0
MW-[@`-J?M&@4=SXT';.#`=Y$DI(LS[*?3'&A:57&W*NI2AR=%!I>#;&C4MS\
M/8#$:4\W=$F\B:YW(<&JDJV\1BC05J`F!MH]O=_L#D5`1,!O`9,]VY/@_8CX
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M7P,)K0O;6[\WZ46DP.&PO._U)ZO^`5!+`P04````"`#%C`U'I^*C3)D!``!P
M`P``&0```'AL+W=O<FMS:&5E=',O<VAE970Q,2YX;6R%4UU/K#`0_2M-?X!E
M(:MFPY*X&J,/)L8'?>["`(UM!]NR>/_][0?@>K/)?:$STW/.G&E+.:'YM#V`
M(]]*:KNGO7/#CC%;]Z"XO<(!M-]IT2CN?&HZ9@<#O(DD)5F>9==,<:%I5<;:
MJZE*')T4&EX-L:-2W/PY@,1I3S=T*;R)KG>AP*J2K;Q&*-!6H"8&VCV]V^P.
M14!$P+N`R9[%)'@_(GZ&Y+G9TRQ8``FU"PK<+R>X!RF#D&_\-6O^M`S$\WA1
M?XS3>O=';N$>Y8=H7._-9I0TT/)1NC><GF`>81L$:Y0V?DD]6H=JH5"B^'=:
MA8[KE':*?*9=)N0S(5\)MUDTGAI%FP_<\:HT.!$[\'!WFYV'FR#BE8GW9OW8
M4=/$P:OR5&VVUR4[!:%?F$0\S)@5P;SZQ18YO43/(SW_/[WX32^2PV)V>'/)
M8<(<%LSM/TW8V9$H,%V\>4MJ'+5+)[)6U\=U%^^`_<"K<N`=O'#3"6W)$9V_
MF'A^+:(#WSZ[VE+2^^>_)A):%\(;'YOT(E+B<%C>]_J357\!4$L#!!0````(
M`,6,#4<9G2)+F@$``'`#```9````>&PO=V]R:W-H965T<R]S:&5E=#$R+GAM
M;(53VVZC,!#]%<L?4!.2=-N((#5=5;L/*U5]:)\=&,"*[:&V"=V_7U^`IE6D
M?<&>\3EGSHQ-,:(YV0[`D0\EM=W3SKE^QYBM.E#<WF`/VI\T:!1W/C0ML[T!
M7D>2DBS/LENFN-"T+&+NV90%#DX*#<^&V$$I;OX>0.*XIRLZ)UY$V[F08&7!
M%EXM%&@K4!,#S9X^K':'=4!$P*N`T5[L2?!^1#R%X'>]IUFP`!(J%Q2X7\[P
M"%(&(5_X?=+\+!F(E_M9_2EVZ]T?N85'E&^B=ITWFU%20\,'Z5YP_`53"]L@
M6*&T\4NJP3I4,X42Q3_2*G1<QW2RV4RTZX1\(N0+X2Z+QE.A:/,G=[PL#([$
M]CS<W6KGX2:(>&7BO5G?=M0TL?&R.)>K[7W!SD'H"R81#Q-F03"O?K5$3J_1
M\TC/_T]??Z6OD\-UJGZ;77.8,(<9\]TCNQB)`M/&F[>DPD&[-)$ENSRNASR.
M]!->%CUOX0\WK="6'-'YBXGS:Q`=^/+9S9:2SC__)9#0N+#]X?<FO8@4..SG
M][W\9.4_4$L#!!0````(`,6,#4?.)`1GF@$``'`#```9````>&PO=V]R:W-H
M965T<R]S:&5E=#$S+GAM;(53VVZC,!#]%<L?4!/8=MN((#5=5;L/*U5]:)\=
M&,"J[:&V"=V_7U^`)E6DOF#/^)PS9\:FG-"\V1[`D0\EM=W1WKEARYBM>U#<
M7N$`VI^T:!1W/C0=LX,!WD22DBS/LANFN-"T*F/NR50ECDX*#4^&V%$I;O[M
M0>*THQNZ))Y%U[N08%7)5EXC%&@K4!,#[8[>;[;[(B`BX$7`9$_V)'@_(+Z%
MX$^SHUFP`!)J%Q2X7X[P`%(&(5_X?=;\+!F(I_M%_3%VZ]T?N(4'E*^B<;TW
MFU'20,M'Z9YQ^@US"]=!L$9IXY?4HW6H%@HEBG^D5>BX3NFDN)MIEPGY3,A7
MPFT6C:="T>8O[GA5&IR('7BXN\W6PTT0\<K$>[.^[:AI8N-5>:PV-WG)CD'H
M#).(^QFS(IA7OU@BIY?H>:3GW].+<WJ1'!:SP^*2PX39+Y@?7XJPDY$H,%V\
M>4MJ'+5+$UFSZ^.ZS^-(/^%5.?`._G+3"6W)`9V_F#B_%M&!+Y]=75/2^^>_
M!A):%[8__=ZD%Y$"A\/ROM>?K/H/4$L#!!0````(`,6,#4=OCJ/DEP$``'`#
M```9````>&PO=V]R:W-H965T<R]S:&5E=#$T+GAM;(53RT[#,!#\%<L?@--4
M?:A*([4@!`<DQ`'.;K))+&QOL)T&_A[;>5!0)2ZQ=STS.[MVLA[-NVT`'/E4
M4ML];9QK=XS9H@'%[0VVH/U)A49QYT-3,]L:X&4D*<G2)%DSQ86F>19SSR;/
ML'-2:'@VQ'9*<?-U!(G]GB[HE'@1=>-"@N49FWFE4*"M0$T,5'MZ6.R.RX"(
M@%<!O;W8D^#]A/@>@L=R3Y-@`204+BAPOYSA%J0,0K[PQZCY4S(0+_>3^GWL
MUKL_<0NW*-]$Z1IO-J&DA(IWTKU@_P!C"ZL@6*"T\4N*SCI4$X42Q3^'5>BX
M]N/)=J1=)Z0C(9T)VR0:'PI%FW?<\3PSV!/;\G!WBYV'FR#BE8GW9GW;4=/$
MQO/LG"_6JXR=@]`OS$`\CI@9P;SZU1(IO49/(SW]G[[\35\.#I>CP_4UAP/F
M.&$V?XJPBY$H,'6\>4L*[+0;)C)GY\=U2.-(?^!YUO(:GKBIA;;DA,Y?3)Q?
MA>C`ET]N5I0T_OG/@83*A>W&[\WP(H;`83N][_DGR[\!4$L#!!0````(`,6,
M#4<_>2R8F`$``'`#```9````>&PO=V]R:W-H965T<R]S:&5E=#$U+GAM;(53
MRT[#,!#\%<L?@--4%*C22!2$X("$.,#933:)A>T-MM/`W^-'&EI4B4OL7<_,
MSJZ=8D3S83L`1[Z4U'9#.^?Z-6.VZD!Q>X$]:'_2H%'<^="TS/8&>!U)2K(\
MRU9,<:%I6<3<BRD+')P4&EX,L8-2W'QO0>*XH0MZ2+R*MG,AP<J"S;Q:*-!6
MH"8&F@V]7:RWRX"(@#<!HSW:D^!]A_@1@J=Z0[-@`214+BAPO^SA#J0,0K[P
MYZ3Y6S(0C_<']8?8K7>_XQ;N4+Z+VG7>;$9)#0T?I'O%\1&F%BZ#8(72QB^I
M!NM0'2B4*/Z55J'C.J:3?#71SA/RB9#/A.LL&D^%HLU[[GA9&!R)[7FXN\7:
MPTT0\<K$>[.^[:AI8N-EL2\7J^N"[8/0"281MQ-F1C"O?K9$3L_1\TC/_Z<O
M3^G+Y'`Y.;PYYS!AMA/F*OM3A!V-1(%IX\U;4N&@79K(G)T?UVT>1_H++XN>
MM_#,32NT)3MT_F+B_!I$![Y\=G%)2>>?_QQ(:%S87OF]22\B!0[[P_N>?[+R
M!U!+`P04````"`#%C`U'C!(;GYD!``!P`P``&0```'AL+W=O<FMS:&5E=',O
M<VAE970Q-BYX;6R%4\M.Y#`0_!7+'X#S@&4URD1B0(@]K(0X[)X]22>QL-W!
M=B;LWZ\?21C02%QB=[NJNKKM5#.:5SL`./*NI+9[.C@W[ABSS0"*VRL<0?N3
M#HWBSH>F9W8TP-M(4I(56?:#*2XTK:N8>S9UA9.30L.S(792BIM_!Y`X[VE.
MU\2+Z`<7$JRNV,9KA0)M!6IBH-O3NWQW*`,B`OX(F.W9G@3O1\37$/QJ]S0+
M%D!"XX("]\L)[D'*(.0+ORV:'R4#\7R_JC_&;KW[([=PC_*O:-W@S6:4M-#Q
M2;H7G)]@:>$F"#8H;?R29K(.U4JA1/'WM`H=USF=7&<+[3*A6`C%1O@9"2P5
MBC8?N.-U97`F=N3A[O*=AYL@XI6)]V9]VU'3Q,;KZE3GMWG%3D'H$R81#PMF
M0S"O?K%$02_1BT@OOJ>7G^EE<E@N#HM+#A/FL&+*+T78V4@4F#[>O"4-3MJE
MB6S9[7'=%7&D'_"Z&GD/O[GIA;;DB,Y?3)Q?A^C`E\^N;B@9_//?`@F="]M;
MOS?I1:3`X;B^[^TGJ_\#4$L#!!0````(`,6,#4>2`9#<F@$``'`#```9````
M>&PO=V]R:W-H965T<R]S:&5E=#$W+GAM;(53VV[<(!#]%<0'!%^Z2;3R6LJF
MJI*'2E$>VF?6'MLHP+B`U^G?AXOM;*J5^F*8X9PS9P9<S6C>[`#@R+N2VA[H
MX-RX9\PV`RAN;W`$[4\Z-(H['YJ>V=$`;R-)259DV2U37&A:5S'W8NH*)R>%
MAA=#[*04-W^/('$^T)RNB5?1#RXD6%VQC=<*!=H*U,1`=Z`/^?Y8!D0$_!(P
MVXL]"=Y/B&\A>&X/-`L60$+C@@+WRQD>0<H@Y`O_630_2P;BY7Y5_Q&[]>Y/
MW,(CRM^B=8,WFU'20L<GZ5YQ?H*EA5T0;%#:^"7-9!VJE4*)XN]I%3JN<SHI
M\X5VG5`LA&(CW&?1>"H4;7[GCM>5P9G8D8>[R_<>;H*(5R;>F_5M1TT3&Z^K
M<YW??:O8.0A]P23B<<%L".;5KY8HZ#5Z$>G%_^GE5WJ9'):+P]TUAPES7#&W
M_Q1A%R-18/IX\Y8T.&F7)K)EM\?U4,21?L+K:N0]_.2F%]J2$SI_,7%^':(#
M7SZ[V5$R^.>_!1(Z%[9W?F_2BTB!PW%]W]M/5G\`4$L#!!0````(`,6,#4=L
MT@04I@$``-4#```9````>&PO=V]R:W-H965T<R]S:&5E=#$X+GAM;(53VT[C
M,!#]%<L?@-.T;$N51J*@U>[#2H@'>':326)A9X+M-.S?XTL2"HK@)9Z9G'/F
MC"_9@/K%-`"6O"G9F@-MK.WVC)FB`<7-%7;0NC\5:L6M2W7-3*>!EX&D)$N3
MY!=37+0TST+M0><9]E:*%AXT,;U27/\_@L3A0%=T*CR*NK&^P/*,S;Q2*&B-
MP)9HJ`[T=K4_;CPB`)X$#.8B)M[["?'%)W_+`TV\!9!06*_`W7*&.Y#2"[G&
MKZ/F1TM/O(PG]=]A6N?^Q`W<H7P6I6V<V822$BK>2_N(PQ\81[CV@@5*$[ZD
MZ(U%-5$H4?PMKJ(-ZQ#_[)*1MDQ(1T+ZA<!BHV#SGEN>9QH'8CKNSVZU=W#M
M19PR<=Z,&SMHZC!XGIWSU7:;L;,7^H2)Q..(F1',J2^V2.D2/0WT]&?Z^C-]
M'1VN1X>[)8<1<YPP-S\WV2PVV42!7?)-DPGS=2/8Q;XKT'6X7H84V+<V;OM<
MG6_P;1K.[0.>9QVOX1_7M6@-.:%UIQ\.J4*TX-HG5]>4-.Z-S8F$ROIPZV(=
MKUU,+';3(YI?<OX.4$L#!!0````(`,6,#4>]LKHAL0$``#H$```9````>&PO
M=V]R:W-H965T<R]S:&5E=#$Y+GAM;(546V_;(!3^*X@?4!PG;J/(L=1TFK:'
M254?MF=B'U]4X'B`X^[?CXOMII75O!@.?#?$P?F(^M6T`):\2:',D;;6]@?&
M3-F"Y.8.>U!NIT8MN76E;ICI-?`JD*1@:9+<,\D[18L\K#WK(L?!BD[!LR9F
MD)+K?R<0.![IALX++UW36K_`BIPMO*J3H$R'BFBHC_1Q<SAE'A$`OSL8S=6<
M^.QGQ%=?_*R.-/$10$!IO0)WPP6>0`@OY(S_3IKOEIYX/9_5OX?3NO1G;N`)
MQ9^NLJT+FU!20<T'85]P_`'3$4+"$H4)7U(.QJ*<*91(_A;'3H5QC#O[9**M
M$]*)D'XBL&@48G[CEA>YQI&8GON[VQP<7'L1ITQ<-N..'31U.'B17XK-/LW9
MQ0M]P$3B:<(L".;45RU2ND9/`SV]3=]^I&]CPNV4<+N6,&).,V9WVV2W:K*;
M!+(O3&;,_6V3;-4DFP0>OC"9,?M/)NSJ<B7H)O2P(24.RL:[75:79_*8AN9X
MAQ=YSQOXQ773*4/.:%V+A4ZH$2TX^^0NHZ1U#WDI!-363Q_<7,?>CH7%?GZI
MR^^B^`]02P,$%`````@`Q8P-1PL.UG>4`0``<`,``!D```!X;"]W;W)K<VAE
M971S+W-H965T,C`N>&ULA5/+3L,P$/P5RQ^`TU2\JC02!2$X("$.<':336)A
M>X/M-/#W^)&$@BIQB;WKF=G9M5.,:-YM!^#(IY+:;FGG7+]AS%8=*&[/L`?M
M3QHTBCL?FI;9W@"O(TE)EF?9!5-<:%H6,?=LR@(')X6&9T/LH!0W7SN0.&[I
MBLZ)%]%V+B186;"%5PL%V@K4Q$"SI3>KS6X=$!'P*F"T1WL2O.\1WT/P6&]I
M%BR`A,H%!>Z7`]R"E$'(%_Z8-']*!N+Q?E:_C]UZ]WMNX1;EFZA=Y\UFE-30
M\$&Z%QP?8&KA/`A6*&W\DFJP#M5,H43QS[0*'=<QG5QE$^TT(9\(^1\"2X6B
MS3ON>%D8'(GM>;B[U<;#31#QRL1[L[[MJ&EBXV5Q*%=7UP4[!*%?F$3<39@%
MP;SZR1(Y/47/(SW_G[[^35\GA^M4_3H[Y3!A=C/FKT=V-!(%IHTW;TF%@W9I
M(DMV>5PW>1SI#[PL>M["$S>MT);LT?F+B?-K$!WX\MG9.26=?_Y+(*%Q87OI
M]R:]B!0X[.?WO?QDY3=02P,$%`````@`Q8P-1RM"._":`0``<`,``!D```!X
M;"]W;W)K<VAE971S+W-H965T,C$N>&ULA5/;;J,P$/T5RQ]0$]AVVX@@-5U5
MNP\K57UHGQT8P*KMH;8)W;]?7X`F5:2^8,_XG#-GQJ:<T+S9'L"1#R6UW='>
MN6'+F*U[4-Q>X0#:G[1H%'<^-!VS@P'>1)*2+,^R&Z:XT+0J8^[)5"6.3@H-
M3X;842EN_NU!XK2C&[HDGD77NY!@5<E67B,4:"M0$P/MCMYOMOLB("+@1<!D
M3_8D>#\@OH7@3[.C6;``$FH7%+A?CO``4@8A7_A]UOPL&8BG^T7],7;KW1^X
MA0>4KZ)QO3>;4=)`RT?IGG'Z#7,+UT&P1FGCE]2C=:@6"B6*?Z15Z+A.Z:2X
MF6F7"?E,R%?";1:-IT+1YB_N>%4:G(@=>+B[S=;#31#QRL1[L[[MJ&EBXU5Y
MK#9W><F.0>@,DXC[&;,BF%>_6"*GE^AYI.??TXMS>I$<%K/#XI+#A-DOF!]?
MBK"3D2@P7;QY2VH<M4L36;/KX[K/XT@_X54Y\`[^<M,);<D!G;^8.+\6T8$O
MGUU=4]+[Y[\&$EH7MC_]WJ07D0*'P_*^UY^L^@]02P,$%`````@`Q8P-1\6A
M,(^:`0``<`,``!D```!X;"]W;W)K<VAE971S+W-H965T,C(N>&ULA5/;3N,P
M$/T5RQ^`TY12J-)(%+3:?5@)\0#/;C))+&Q/L)V&_?OU)0D%5>(E]HS/.7-F
M[!0CFC?;`3CRH:2V>]HYU^\8LU4'BMLK[$'[DP:-XLZ'IF6V-\#K2%*2Y5EV
MPQ07FI9%S#V9LL#!2:'AR1`[*,7-OP-('/=T1>?$LV@[%Q*L+-C"JX4";05J
M8J#9T_O5[K`.B`AX$3#:LST)WH^(;R'X4^]I%BR`A,H%!>Z7$SR`E$'(%WZ?
M-#]+!N+Y?E;_%;OU[H_<P@/*5U&[SIO-**FAX8-TSSC^AJF%31"L4-KX)=5@
M':J90HGB'VD5.JYC.ME>3[3+A'PBY`OA-HO&4Z%H\Y$[7A8&1V)['NYNM?-P
M$T2\,O'>K&\[:IK8>%F<RM7=IF"G(/0%DXB'";,@F%>_6"*GE^AYI.<_T]=?
MZ>OD<#TYO+GD,&$.,V;[K0@[&XD"T\:;MZ3"0;LTD26[/*[[/([T$UX6/6_A
M+S>MT)8<T?F+B?-K$!WX\MG5AI+./_\ED-"XL-WZO4DO(@4.^_E]+S]9^1]0
M2P,$%`````@`Q8P-1YAU=X>F`0``U0,``!D```!X;"]W;W)K<VAE971S+W-H
M965T,C,N>&ULA5/+3N0P$/P5RQ^`D\RP"Z-,)`:TVCVLA#C`V9-T'L)V!]N9
MP-_C1Q(&%,$E[NY455?[D8^HGTT+8,FK%,KL:6MMOV/,E"U(;BZP!^7^U*@E
MMR[5#3.]!EX%DA0L2Y)?3/).T2(/M7M=Y#A8T2FXU\0,4G+]=@"!XYZF="X\
M=$UK?8$5.5MX52=!F0X5T5#OZ4VZ.VP](@`>.QC-64R\]R/BLT_^57N:>`L@
MH+1>@;OE!+<@A!=RC5\FS8^6GG@>S^I_PK3._9$;N$7QU%6V=6832BJH^2#L
M`XY_81KAT@N6*$SXDG(P%N5,H43RU[AV*JQC_'.53+1U0C81LB\$%AL%FW?<
M\B+7.!+3<W]VZ<[!M1=QRL1Y,V[LH*G#X$5^*M+KJYR=O-`G3"0>)LR"8$Y]
MM45&U^A9H&<_TS>?Z9OH<#,YO%YS&#&'B'&W[N<FV]4FVTD@_:;)C/DZ"3O;
M=PFZ"=?+D!('9>.V+]7E!M]DX=P^X$7>\P;^<]UTRI`C6G?ZX9!J1`NN?7)Q
M24GKWMB2"*BM#W^[6,=K%Q.+_?R(EI=<O`-02P,$%`````@`Q8P-1T5B3S6K
M`@``D0H``!D```!X;"]W;W)K<VAE971S+W-H965T,C0N>&ULC9;?DIHP%,9?
MA>$!%A)`U$%F5K337G1F9R_:ZZA1F`5"DZC;MV_^LFH#<B,D_L[YO@/A)-F5
MT`]68LR]SZ9NV<HO.>^60<#V)6X0>R$=;L4_1T(;Q,60G@+648P.*JBI`QB&
MLZ!!5>OGF9I[HWE&SKRN6OQ&/79N&D3_KG%-KBL?^';BO3J57$X$>1;T<8>J
MP2VK2.M1?%SYKV"Y!:E$%/&KPE=V<^])\SM"/N3@QV'EA](#KO&>RQ1(7"ZX
MP'4M,PGE/R;IEZ8,O+VWV;^I<H7]'6*X(/7OZL!+X3;TO0,^HG/-W\GU.S8U
M)#+AGM1,_7K[,^.DL2&^UZ!/?:U:=;WJ?^:A"7,'0!,`IP9$)B":&A";@+@/
M`/%H0&("DH>`0->NGMP&<91GE%P]UB&YGL!2X%0F$9D]\;B8>!,J)U7O(L\N
M.0RC++C(1'<,5,S:,O$P4V@&]$0@'#AM0-\E`8U$,B)AF&%BHXETQ.?6)%D\
M-QK=&XWT\XJ,T=F]1JN85!=CF3!\KA([56*3(755HIFU9>;#3/$_,V@D<1I)
M3(+%2+F:22:5.W.JS+0*"(=5"LTD(!IFMIJ9WRSF02.ITTAJC`"72*R-:"9*
MHW3$B8&B1?+<RMQI9:X_*#`?L:*9!`X;V6ADPIM9.%TLS`.!SQ.`T)E!35_R
M>*P.R\`I2P@`MPX86T16"-BU.D$'NG7@A#5BH"B=).3N-"`:6P'FJ[#0)!UW
MKP&F28`)7PUP=PE@V@1P=E[3KWK(V>--PW)`PV;<S038;C*;D,+=!D`ZI1X+
MI0\ZP<T^W&!Z4B<@YNW)N>5Z_^MG^U/6*Y3[^,-\`98;?5;Z2I-G'3KAGXB>
MJI9Y.\+%*4%MYD=".!:^PA=16BG.A_V@QD<N;U-9LSXQZ0$GG3T`]J?0_!]0
M2P,$%`````@`Q8P-1YBH5;R?`@``I0H``!D```!X;"]W;W)K<VAE971S+W-H
M965T,C4N>&ULE59=CZ(P%/TKA!\PT(*"!DE&S6;W89/)/.P^5ZU"!JC;5IW]
M]]LO<%RO6GV04LZ]Y_1R3[C%B?$/45$J@\^VZ<0LK*3<3Z-(K"O:$O'"]K13
M3[:,MT2J6[Z+Q)Y3LC%!;1/A.!Y'+:F[L"S,WALO"W:03=W1-QZ(0]L2_G=.
M&W::A2CL-][K727U1E06T1"WJ5O:B9IU`:?;6?B*IDLTT1"#^%73D_BR#K3X
M%6,?^N;'9A;&6@-MZ%KJ%$1=CG1!FT9G4LQ_7-(SIP[\NNZS?S/'5?)71-`%
M:W[7&UDIM7$8;.B6'!KYSD[?J3O#2"=<LT:8_V!]$)*U?4@8M.337NO.7$_V
M21Z[,#@`NP`\!`P\<$#B`I(A`*=W`U(7D)X93$!DCV(*L222E`5GIT#LB6X/
M-%5PKI.HS($ZO5"%-3FY*6U9'$N,\B(ZZD07&&PP<XO)DMN0A86@`1$I`:`*
M'$(,V*JX0_`0L;2(+'VL(;G4D-A*)*X2DTN.SF!LX,)B1K'Z/:9)09K4TN#X
M#HW%I'XT(Y!F9%](G$$TF:6Q&)R-;V.6#I..'@L9@T+&[KP>O9&!";+'[V69
M/?-><I`F]]<Y`1-,//IG\HQ.%(,\9ELKQ1XI$)S"N1Z#EDZ<I7N0AZ,0AGF<
M:[%']R#8E2AYW,CS`02:RG4[`+HM!O8NZLT+.B9U8E(?,=>@VV)@AR-G39QY
MI("]B<8^?3!^H@]@"R/G89Q[I(#MB?)[?="7/O<IO7.Z5^EAJR/G=0QZO6_*
MR14/(.8:9,5$7S[F+>4[,Q6)8,T.G;1?T6%WF+Q>L1X&_MM?Z(G,#`GG-&6Q
M)SOZD_!=W8E@Q:0:-<Q$L&5,4J4K?AF%0:5FQN&FH5NIEYE:<SM%V1O)]OU0
M.$RFY3]02P,$%`````@`Q8P-1Q=5EM32`0``H@0``!D```!X;"]W;W)K<VAE
M971S+W-H965T,C8N>&ULA53);MLP$/T5@A\0:K-3&+(`6T71'@H$.;1G6AHM
M"!>5I*ST[\M%5FQ#;BXB.7KOS1N2PWR2ZDUW``:]<R;T'G?&##M"=-4!I_I)
M#B#LGT8J3HU=JI;H00&M/8DSDD31EG#:"USD/O:BBER.AO4"7A32(^=4_3T"
MD],>Q_@2>.W;SK@`*7*R\.J>@]"]%$A!L\>'>%=N',(#?O4PZ:LY<MY/4KZY
MQ8]ZCR-G`1A4QBE0.YRA!,:<D$W\9];\2.F(U_.+^C=?K75_HAI*R7[WM>FL
MV0BC&AHZ,O,JI^\PE^`=5I)I_T75J(WD%PI&G+Z'L1=^G,*?[7:FK1.2F9`L
MA"_1?PGI3$@70ISY2H,S7]=7:FB1*SDA/5!WV/'.PI43L<K(%J/M/GE-Y7>J
MR,]%DD8Y.3NA&TSB,<>`B1<$L>JK*1*\1D]"BL<)RH!XSC[/D-YF",%#.A<1
MW^80'I,%%P$3/4:4]XB')K)5$]EL(OE<8+,JL)D%TK6="ICC!7._5>3J[#FH
MUO>$1I4<A0GGLD27MCLD[N[<Q8^V'4/W?,@4^4!;^$E5VPN-3M+8F^DO4".E
M`6LK>MI@U-D'8UDP:(R;/MNY"CT4%D8.EQ=A>9:*?U!+`P04````"`#%C`U'
MPO(L$=D!``#&!```&0```'AL+W=O<FMS:&5E=',O<VAE970R-RYX;6R%5-F.
MFS`4_16+#XA9PJ!&!"EA5+4/E4;ST#X[<%DT7JAMPO3OZX60143S@NWK<\X]
MU_@ZGX3\4!V`1I^,<K4/.JV''<:JZH`1M1$#<+/3",F(-DO98C5((+4C,8KC
M,'S!C/0\*'(7>Y-%+D9->PYO$JF1,2+_'8&*:1]$P27PWK>=M@%<Y'CAU3T#
MKGK!D81F'QRB79E:A`/\[F%2-W-DO9^$^+"+G_4^"*T%H%!IJT#,<(82*+5"
M)O'?6?.:TA)OYQ?U[ZY:X_Y$%)2"_NEKW1FS88!J:,A(];N8?L!<@G-8":K<
M%U6CTH)=*`%BY-.//7?CY'>R;*:M$^*9$"^$)<\Z(9D)R96P=95Z9ZZN5Z))
MD4LQ(340^[.CG8%+*V*4D2E&F7-RFM*=5)&?BSA)<WRV0G>8V&&.'A,M"&S4
M5U/$P1H]]BF>)R@](MM^G2&YS^"#AV0NXN4^!W>8S+OPF/`YHGQ$/#6Q736Q
M]2:B^&N!=%4@G:O(UCQ^\U5X3+A)GF/*"^;1"+ZY'PQDZ_I&H4J,7/M_MT27
MUCS$]GX]Q(^F97V'766*?"`M_"*R[;E")Z'-[767K!%"@[$5;M(`=>916184
M&FVGF9E+WV=^H<5P>366IZOX#U!+`P04````"`#%C`U'7,?:OM@!``"!!0``
M&0```'AL+W=O<FMS:&5E=',O<VAE970R."YX;6R-5,MNHS`4_16+#ZAYAC8B
M2)-$HYG%2%47[=H)EX!J8\9V0N?OZQ<T&9$T+/"U.:]K&1<#%^^R`5#H@]%.
MKH)&J7Z)L=PWP(A\X#UT^DO-!2-*3\4!RUX`J2R)41R'X0(STG9!6=BU9U$6
M_*AHV\&S0/+(&!'_UD#YL`JB8%QX:0^-,@NX+/#$JUH&G6QYAP34J^!'M-SF
M!F$!KRT,\JQ&)ON.\W<S^5VM@M!$``I[912('DZP`4J-D#;^ZS6_+`WQO![5
M?]IN=?H=D;#A]*VM5*/#A@&JH"9'JE[X\`M\"YD1W',J[1OMCU)Q-E("Q,B'
M&]O.CH/[\AAZVCPA]H1X(D3I34+B"<F]A-03TO\(V+5B-V)+%"D+P0<D>V).
M1[34<&%$M#+2W4N]L593V*TMBU,9)X\%/AFA"TQL,>L1\W0=L_&8&Y"MAZ3A
MA,$ZYFS6^#)KXK+&7B":,W&8[8B)OS=)9DT2+Y!<FG06DSL3CPGU\[U-.FN3
M.HGHCIS9K$#F<Z;7<VZRKYQW!%W,^BR\3W;=9^TPT9T^^:Q/[GT6-_K)K_O@
ML\/?DP/\(>+0=A+MN-+_D3WN-><*M$SXD`6HT??A-*%0*U/FNA;NBG`3Q?OQ
MPIMNW?(34$L#!!0````(`,6,#4?:9KY]2`(``-\'```9````>&PO=V]R:W-H
M965T<R]S:&5E=#(Y+GAM;(V5S9*B,!2%7X7B`>0?Q4*J6G1J9C%57;V864>-
M0G4@=!*EY^TGOVAKP-X("=\Y]^0*2=YC\DXK")GSV:"6KMR*L6[I>71?P0;0
M&>Y@RY\<,6D`XT-R\FA'(#A(48.\T/=3KP%UZQ:YG'LE18[/#-4M?"4./3<-
M(/_6$.%^Y0:NF7BK3Q43$UZ1>X/N4#>PI35N'0*/*_<E6&XS04C@3PU[>G/O
MB.P[C-_%X-=AY?HB`D1PSX0#X)<++"%"PH@7_M">UY)">'MOW'_(U?+T.T!A
MB='?^L`J'M9WG0,\@C-B;[C_"?42$F&XQXC*7V=_I@PW1N(Z#?A4U[J5UUX]
M20(MLPM"+0@'P5#'+HBT(!H$"W]2$&M!?*V03@H2+4CN*GAJ[;)S&\!`D1/<
M.[0#XG4*EAPGPH0[.[Q=E/\3TI/(_Z+(+T48SW/O(HR^,*%DUH99C#.E8H)Q
M8FM<LH'Q>$IKU-"UQ0B50>)/Q-#,.+%1Q#R>2*I-OA$T^AHT4CV-=%!K-Q13
M&L8:53';1V8T2&P-$FN#Z+E!8C5(M,%=MUK)9*JAFIDESXNDUB*I+I),M,LP
MZ3BS^0:S?61&P\ZM8>?:P/J]Z+"&L7XO.JQALHFPCSZC81?6L`MED/K/#3*K
M0:8-)M[DM6$FWN32,-'$:A\9%=:[V=8:2$[R0*'.'I];IK:*878XLUY"L2W>
MS9?!<J..GJM-D7?@!'\#<JI;ZNPPXYNNW!N/&#/(8_DSWI^*G[;#`,$C$[=S
MT3AU`*D!PYTY3H<SO?@/4$L#!!0````(`,6,#4>+5Q;N(@(``-,&```9````
M>&PO=V]R:W-H965T<R]S:&5E=#,P+GAM;(U5VXZ;,!3\%8L/B#$)`2*"E*2J
MVH=*JWUHGYW$"6AM3&TG;/^^OL$FN\[E!=N'.3-S;#@N>R[>9$V(`N^,MG(9
MU4IU"PCEKB8,RPGO2*O?'+A@6.FE.$+9"8+W-HE1F,3Q'#+<M%%5VMB+J$I^
M4K1IR8L`\L08%O_6A/)^&:%H"+PVQUJ9`*Q*..;M&T9:V?`6"')81BNTV"`+
ML8C?#>GEQ1P8\UO.W\SBYWX9Q<8#H62G#`76PYEL"*6&22O_]:0?FB;Q<CZP
M?[?E:OM;+,F&TS_-7M7:;1R!/3G@$U6OO/]!?`VI(=QQ*NT3[$Y2<3:D1(#A
M=S<VK1U[]R8M?%HX(?$)R9B0QW<3ICYA^BD!.F>VKF]8X:H4O`>RP^:TT4+#
MA2'1S$`7(_4^64YA=ZHJSU4RGY7P;(BN,(G%K!T&W49L/,NL&#%0.PC:2**0
M1.(([DAXQ!,*TVL%%UQ-?:%I2,-AU@-F_EAD%A29>8+LCLB`R6]C-E\Q-XVD
M02.I(T#)8X)YD&#N'137+EN+*5PE#I-GDR=4LJ!*YE2R.*1B?D4CXT#Q)'VL
MD@=5<J^"'A,408+BWF8,-ATHS2>SQS(H#NK8L''ZQ(8B%*9`3QS<`,HGGS\P
M>-%#&!%'VULEV/%3JUP+&:-C_UXEM@=]P*NRPT?R"XMCTTJPY4IW,MMP#IPK
MH@WHLXQ`K6^8<4')09EIIN?"]5RW4+P;KI#Q'JO^`U!+`P04````"`#%C`U'
MBB7*03,"```O!P``&0```'AL+W=O<FMS:&5E=',O<VAE970S,2YX;6R-E=UR
MHR`<Q5^%\0$*?B<9XTR33*=[L3.=7NQ>DX1$IR@ND-A]^^5+FVR)R8T"_L[Y
M'U"AZ!G_$!4A$GPVM!7+H)*R6T`H=A5IL'AB'6G5DP/C#9:JRX]0=)S@O1$U
M%$8(9;#!=1N4A1E[XV7!3I+6+7GC0)R:!O._*T)9OPS"8!AXKX^5U`.P+."H
MV]<-:47-6L#)81D\AXO-7!,&^%637ERT@<Z^9>Q#=W[LEP'2$0@E.ZD=L+J=
MR9I0JHU4X3_.\ZND%EZV!_<7,UN5?HL%63/ZN][+2H5%`=B3`SY1^<[Z5^*F
MD&K#':/"7,'N)"1K!DD`&OQI[W5K[KU]DB=.YA=$3A"-@K&.7Q`[03P*9FA2
MD#A!\I\`VJF8A=A@B<N"LQZ(#NNO(UPHG&L3Y0S4[(5:6./)S=*6Q;F,\KB`
M9VUTQ42&63DFF=UFUI8);Q.;P64^,E"E]$:-`E^,R!JD:"*&8R9B..*!%/%U
MBM@N6.P6++FNT1HFMRDL$V9H`MHXH_DLO1\E\49)7)34-UW+K`<FN\ULOC,W
M@Z3>(*DU"*/[!IG7(',)\HE%M4R"T/TBN;=(_L";RX<WAR;>G(5B]$B4F3?*
MS$;)'C"8>PWFSL#[PUEF-3#>O\%]'@/C_?W=Y_&=L6'AQ7[3$'XT&[<`.W9J
MI=UNQM'Q;'B.S'[UA9=%AX_D)^;'NA5@RZ3:]<SF=&!,$E4>/:4!J-3I-78H
M.4C=S%6;VPW==B3KAN-I/"/+?U!+`P04````"`#%C`U'DN;[XPH"``"B!@``
M&0```'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6R-E4N/FS`4A?^*Q;[!YDU$
MD)JIJG91:32+=NT$$]`83&TG3/]]_4J:5!9D$S\XYWS7$%U7,^/OHB-$@H^!
MCF(7=%).VS`4QXX,6&S81$;UI&5\P%(M^2D4$R>X,::!AA&$63C@?@SJRNR]
M\KIB9TG[D;QR(,[#@/F?/:%LW@4HN&Z\]:=.ZHVPKL*;K^D',HJ>C8"3=A=\
M1ML],A*C^-F36=S-@2[^P-B[7GQO=@'4-1!*CE)'8#5<R`NA5"<I\F\7^H^I
MC??S:_I7<UQ5_@$+\L+HK[Z1G:H6!J`A+3Y3^<;F;\2=(=6!1T:%^07'LY!L
MN%H",.`/._:C&6?[I(#.YC=$SA#=#*6IVW),E5^PQ'7%V0S$A/6W0UNEYCI#
M!0-5FE"G-I'<G+NN+G64%U5XT4$/&FO<6PV"R4T3JGPO)'J$Q!82.4CY"!F-
M)K$0IT%9"B%<!\5>4.Q"ED!6HRE/8!(O)K&8`BY@K.93\APG]7)2QT$+'*=!
M^7/O+?.",@>*%D!6@_(D5JAU4.X%Y0X4^T"%!5D-VN1HG5)X*86C)#X*LO_\
MO17!31*M8THOIG28=`E3.DRY3D'0BS';FI,M<9Q*O;8G0,@/<LV@R!>^CA,I
M3O$?*+SK/Q,^D1^8G_I1@`.3JI.9CM,R)HE*@9LT`)VZ,&X+2EJII[F:<]M"
M[4*RZ7HCW*ZE^B]02P,$%`````@`Q8P-1\9%`9C[`0``F@8``!D```!X;"]W
M;W)K<VAE971S+W-H965T,S,N>&ULE97+CILP%(9?Q6+?8*Z!B"`U4U7MHM)H
M%NW:"2:@L3&UG3!]^_H6)I$LAF&!+_SG_\X1<%Q-C+^*#F,)WB@9Q#[HI!QW
M82A.':9(;-B(!_6D99PBJ9;\'(J18]28($K"&,(\I*@?@KHR>\^\KMA%DG[`
MSQR("Z6(_SM@PJ9]$`6WC9?^W$F]$=95.,<U/<6#Z-D`.&[WP==H=XB,Q"A^
M]W@2=W.@DS\R]JH7/YM]`'4.F."3U!9(#5?\A`G13HK\UYF^,W7@_?SF_MV4
MJ](_(H&?&/G3-[)3V<(`-+A%%R)?V/0#NQHR;7AB1)@[.%V$9/06$@"*WNS8
M#V:<[),"NC!_0.P"XCF@-'E;CLGR&Y*HKCB;@!B1?G?13JFY]E#&0*4F5-7&
MDINZZ^I:QT51A5=M]*"Q@0>KB6`Z:T+E[X7$CY#$0F('*1\A@]&D%F(U"=37
MQYS$RTDLIX0+'*M9@4B]B-0AH@6$U7R)LG6U9%Y0YD#Q`LAJUG)R+R=WG&2!
MDW^*L_5RMHZ3^CB%Y5@-W"3%QY3"2RD<)5NHIEC[!91>1.D0N0\1V=_J4'ZB
MD@AZ.69;@[9+(*=:28K\)-<$RF+AW3B1!Q3>]9T1G?$OQ,_](,"12=7!3*=I
M&9-8N<!-%H!.'13S@N!6ZNE6S;EMG78AV7@[">;CJ/X/4$L#!!0````(`,6,
M#4='G\/#K0,``"03```9````>&PO=V]R:W-H965T<R]S:&5E=#,T+GAM;(V8
M37.C2`R&_PKE>P:D;KY2CJLFGFSM'K9J:@X[9V*W;6J`]@*.9__]`JTFF2D9
MZQ(,?J17`KV-T^NK;7]T)V/ZX&==-=W3ZM3WY\<P['8G4Q?=)WLVS?#-P;9U
MT0^G[3'LSJTI]E-0784814E8%V6SVJRG:U_;S=I>^JILS-<VZ"YU7;3_/9O*
M7I]6L/(7OI7'4S]>"#?K<([;E[5INM(V06L.3ZO/\/BBHQ&9B']*<^T^?`[&
MXE^M_3&>_+5_6D5C#:8RNWY,40R'-[,U535F&I3_I:3OFF/@Q\\^^Q]3NT/Y
MKT5GMK;Z7N[[TU!MM`KVYE!<JOZ;O?YIJ(=X3+BS53?]#7:7KK>U#UD%=?'3
M'<MF.E[=-XD/XP.0`G`.@.4`10%J#D"]&*`I0+\')(L!,07$[R5-"J'K?;IS
M7XJ^V*Q;>PVZ<S'.$SP.>#LF&3('P^WJAB<QY6RG9[%9OVTPS]?AVYCH%P8G
MYMDQ*HIN,UO*$^G;S!?'P$R$0Y5LJ;CBRD`J`Q;*0"HC7BB#F-O$"Q'Y_4K5
MKY4J=U,55?J;1C,QJ:O",7FDHOLJFE71I*(X%>U4')/$N;JO$K,J,:GH!17'
M/$"2)O=E$E8F(9EX0<8Q.H?TODK*JJ2DDBP\&,>D*F8[=M`+04DL*"5C2\FH
M%$&"G$V04X*,&V3'/'M&,,D0L2K3Y2$%L.979&P/";P-P.O`TC33HR%(0R8P
M#2`OA(*!)N@!()&TQ*\"H)9FVK?D(9`\(WXA`%H)``4I>)=#+)@F#X%@,0'>
MYI!(QLE#6J##&QU2R3@Y"'0B&2?>QI!)QLE!#TIG`B'>[I`O39,7<A"`9!20
M=SQZ,\>"%+R9$99N2DJO:@<);CWR3D9R,BRLYEN"4*MT81(XZG8YO-V1G"QY
M.R%O9-3W7;CU$`AF"7FW8RQPX0P)%B;DW8Z)P(4$94K@=N3=CJG`A`0-:[JD
M(=[MF"V9T#?DH%1D(-[L2&9'@3L4;V,5"6;)0RAXRRG>ZPH$L^0A%"Q+BG>[
M0L$L$91*VKGQTUT)1HF@!R6PH.*MKK1@DCPD>-\JWNF*3(R2%+R)52(9)()0
M8&+%FUBEDD$B"`7>4KR'5289)`=)WM>*M[#*)8.4TYHD^2>0][F.!(/DH=_;
M"3]L&=2F/4Z;-5VPLY>F=SL&\]5Y0^@S3EL.[_AF?2Z.YN^B/99-%[S:OK?U
MM+]PL+8W@WST:>C@9(K]?%*90S]^3,?6W":..^GMV>])S1MCF_\!4$L#!!0`
M```(`,6,#4>$F@AWP`$``)`$```9````>&PO=V]R:W-H965T<R]S:&5E=#,U
M+GAM;(V4S6ZC,!2%7\7R`]3$!$@C@C3I:#2S&*GJHK-VPB58M3%C.Z%]^_H'
MF&2$VF[P#^><[UXPE(/2+Z8%L.A5BL[L<&MMOR7$'%N0S-RI'CIWIU%:,NN6
M^D1,KX'5P20%H4F2$\EXAZLR[#WJJE1G*W@'CQJ9LY1,O^U!J&&'5WC:>.*G
MUOH-4I5D]M5<0F>XZI"&9H>_K;;[W"N"X)G#8*[FR-=^4.K%+W[5.YSX$D#`
MT?H$YH8+/(`0/LB!_XZ9_Y#>>#V?TG^$;EWU!V;@08D_O+:M*S;!J(:&G85]
M4L-/&%O(?.!1"1.NZ'@V5LG)@I%DKW'D71B'>&>3C+9E`QT-=#;06'@$A3*_
M,\NJ4JL!F9[Y=[?:.KGV(2X9N=J,:SMDZM!X55ZJE.8EN?B@&TTT[B=-,6N(
MRU^$T%M(&B%T#-C<0KJ@*2)DU"3IYY`4WP2L(R0-`319Y4N4*-I'4;;Y0BOK
M1<IZHA0?4*(H*^CGE&R1DDV4Q2<V4K*O4_)%2CY1[C]X+U&4Y?E_%')UVGIV
M@M],GWAGT$%9=W##^6J4LN`RDKL,H];]'N:%@,;Z:>'F.GXQ<6%5/WW_\T^H
M>@=02P,$%`````@`Q8P-1YQ7E/'X`0``7P8``!D```!X;"]W;W)K<VAE971S
M+W-H965T,S8N>&ULC57;;J,P%/P5BP^HN1G8B"!MDT;MPTI5'W:?G6`"JL&L
M[83NWZ]OH6D$)2_X-C-GQF"3#XR_BYH0"3Y:VHFU5TO9KR`4AYJT6#RPGG1J
MI6*\Q5(-^1&*GA-<&E)+8>C["6QQTWE%;N9>>9&SDZ1-1UXY$*>VQ?S?(Z%L
M6'N!=YEX:XZUU!.PR.'(*YN6=*)A'>"D6GL_@]4NTP@#^-V005SU@?:^9^Q=
M#U[*M>=K"X22@]0*6#5GLB&4:B%5^*_3_"RIB=?]B_K.I%7N]UB0#:-_FE+6
MRJSO@9)4^$3E&QN>B8N`M."!46&>X'`2DK47B@=:_&';IC/M8%=0XFC3A-`1
MPI$0Q-\2(D>([B7$CA#?2T".@.XE)(Z0W!"@W2RSU5LL<9%S-@#18_W]!2L%
MYUI$*0.UOT*].J/)S<LK\G,1A3]R>-9"7S"AP3Q:3#B/V#C$-R);!_'1/.;)
MF?&#><S.82)_Q$`5=C)Q^#5Q9!.'1B"^B=,92&H#6TB6Q<D\:#,!FG4233J)
M7)1@62">%(@7H^PL!*71<@TT60,YD^&R0#(ID"R:?'*0-,R6BZ2315+G\HZ8
MV:1`MNAR:R$1BM%-$7AU\'I\)+\P/S:=`'LFU1DV1ZUB3!(EXC^HPUZKVWX<
M4%))W4U5G]L+T`XDZR_7^?A/*?X#4$L#!!0````(`,6,#4>9@-0D`0(``+$%
M```9````>&PO=V]R:W-H965T<R]S:&5E=#,W+GAM;(U4RV[;,!#\%4+WAGK9
M3@U90"P[:`\%@AR:,VVO)2&DJ)"TE?Y]^;+\J*ST(I*KF=G9%;59Q\6[K``4
M^F2TD8N@4JJ=8RRW%3`B'W@+C7ZSYX(1I8^BQ+(50':6Q"B.PW"*&:F;(,]L
M[$7D&3\H6C?P(I`\,$;$GR50WBV"*#@%7NNR4B:`\PSWO%W-H)$U;Y"`_2)X
MBN;KU"`LX'<-G;S8(^-]P_F[.?S<+8+06``*6V44B%Z.4`"E1D@G_O":YY2&
M>+D_J3_;:K7[#9%0</I6[U2ES88!VL&>'*AZY=T/\"5,C."64VF?:'N0BK,3
M)4",?+JU;NS:N3>/H:<-$V)/B'M"GV>8D'A"<B:DHX34$]+_S3#QA,E-!NQJ
MMYU;$47R3/`.R9:8ZQ3--5P8$:V,=+ND_A)64]AOD6?'/$G2#!^-T!4FMIBE
MP\R2^Y"5@T0]`FL#@R[B8"A#;.GQ_02%0\Q&;*Z^%%G_(W+79G)M,W'-2GRS
M)M<Y&HN9.1<.,TVG]S%KAXG"KWVD@SY2[V,DQS+U.4:\%A[S.%*.AR3?1\IQ
MF&]1?%,/OKB0#$1I1X%$6WYHE&MQ'^VGS5-L+O1-?!G-BV@@OM+3R0V3LWR>
MM:2$7T24=2/1ABO]&]G;ON=<@;8;/NC65GI^]@<*>V6V,]-S-U+<0?'V-"#[
M*9W_!5!+`P04````"`#%C`U'()34/!$"``"?!@``&0```'AL+W=O<FMS:&5E
M=',O<VAE970S."YX;6R-E<MNHS`4AE_%X@%J,/>((+54U<QBI*J+F;43G(!J
M,+6=T'G[\2U,TA#2#;[]Y_=W#I9=C(R_BX80"3X[VHNUUT@YK"`4VX9T6#RP
M@?1J9<=XAZ4:\CT4`R>X-D$=A<CW$]CAMO?*PLR]\K)@!TG;GKQR(`Y=A_G?
M)T+9N/8"[S3QUNX;J2=@6<`IKFX[THN6]8"3W=I[#%95KA5&\+LEHSCK`\V^
M8>Q=#W[6:\_7"(22K=0.6#5'4A%*M9':^,-Y_M]2!Y[W3^XO)EM%O\&"5(S^
M:6O9*%C?`S79X0.5;VS\05P*L3;<,BK,%VP/0K+N%.*!#G_:MNU-.]J5&+FP
M^0#D`M`4$$2+`:$+"+\$0$MF\GK&$I<%9R,0`]8_.U@I.=<FRAFH9(2JD_'D
MIE)E<2S#,"W@41M=:)#1/%D-NJVHG"*?)%`!S%*@2XK$4B!'D=TW""\-[.1C
MZ`SR2\C>:%*;AM6@V/=OBRHK\N]S1+,<D=TCC>:VB"R'U02)OR"JG%&>Q?=1
MXEF4V)8DFLW6H<1?LKWFL(H8?0,CF<5('$:P@&$U4;!8$6<4!]_X.>GL*4L=
M"KIOD,WFDBV=,I=+=K>DV?4YO,F1SW+D+I%PX;3GBS5UI]V*$O^JIO#L+AGP
MGOS"?-_V`FR85->2N3UVC$FB3/R'V`.->BVF`24[J;NIZG-[@=J!9,/I.9C>
MI/(?4$L#!!0````(`,6,#4?Y!]#=9P(``!,(```9````>&PO=V]R:W-H965T
M<R]S:&5E=#,Y+GAM;(V636^C,!"&_PKBWO(-(2)(3<AJ][!2U</V["1.0`7,
MVD[I_ONU/0[YJ`.Y!&S>=^89&SS)>D(_6(DQM[Z:NF4+N^2\FSL.VY:X0>R9
M=+@53_:$-HB+(3TXK*,8[92IJ1W?=6.G055KYYF:>Z5Y1HZ\KEK\2BUV;!I$
M_RUQ3?J%[=FGB;?J4'(YX>29,_AV58-;5I'6HGB_L%^\^3J5"B7X4^&>7=Q;
MDGU#R(<<_-HM;%<BX!ION8R`Q.43KW!=RT`B\5\=\YQ2&B_O3]%_J&H%_08Q
MO"+U>[7CI8!U;6N']^A8\S?2_\2ZA$@&W)*:J5]K>V2<-">+;37H"ZY5JZX]
M/)FYVF8V^-K@#X8AC]D0:$-P-H2CAE`;PD<S1-H0W61PH':U<@7B*,\HZ2W6
M(?DZ>7,AIS*(B&R)Y6)B)U1,JO8BSS[S(`PSYU,&NM+X2K,$31+<EQ0@\0:%
M(P",%+YMRN`KNW\_P0H4R0AF,1ED_2W(7<S@&C.`Q0KT8D77.5JE28`"-$]A
MZMX7K;4HFKG3*.$U2@PHH4:)IP-$QEHB'2`Q8890"VB\((WOB]8@\B,OF4VS
MQ$:66+/,1EA.FA$2D$31-$9BQ$ATBG0$`S1/:6S<7@T"H@?V=F;DF`%'-)*B
M`(T?C%"`Q'O@;4^-&*GRI][]]WB9WA3Z3;&:5!2@,!:BOQ90^&$<)S>U.!='
M7H/I034;9FW)L>7P$0^S0S][\>61>3._].8KSS!?B/X'[>H</L\Z=,"_$3U4
M+;,VA(N#6IVG>T(X%L#NLUC64G3H85#C/9>WB5QO:%HPX*0[M>#A?T#^'U!+
M`P04````"`#%C`U'=5&,(?,!``"2!0``&0```'AL+W=O<FMS:&5E=',O<VAE
M970T,"YX;6R-5-N.FS`0_16+#UAS#6E$D!*JJGVHM-J']MDAPT5K8VJ;L/W[
M^D)(-B6;?<'V<,Z9,PR>;.3B538`"KTQVLFMURC5;S"690.,R"?>0Z??5%PP
MHO11U%CV`LC1DAC%H>^O,"-MY^69C3V+/..#HFT'SP+)@3$B_NZ!\G'K!=XY
M\-+6C3(!G&=XYAU;!IUL>8<$5%MO%VR*U"`LX%<+H[S:(^/]P/FK.?PX;CW?
M6``*I3(*1"\G*(!2(Z03_YDT+RD-\7I_5O]FJ]7N#T1"P>GO]J@:;=;WT!$J
M,E#UPL?O,)60&,&24VF?J!RDXNQ,\1`C;VYM.[N.[LW:GVC+A'`BA#-ASK-,
MB"9"="'$ME+GS-;UE2B29X*/2/;$-#O8:+@P(EH9Z6*D_DY64]@OE6>G/$J"
M#)^,T#M,:#%[A[D@L%9?3!%Z2_30TL/["0J'2./'&:+W&5QP%TU%W.3H+"9U
M+APF#-;W,<6$25>/C<2+1N+)2/18(%D42#ZJ)':5.$RP]N]CBO\Q=XVL%HVL
M)B.?Z$FZ*)!^HB<3YJ.6.,B7VX[@JW^=@:CM#)"HY$.GW'\X1^<QLPO-7;F)
M[_7X<=/B(I-G/:GA)Q%UVTETX$K?1'MA*LX5:%?^4^*A1@_(^4"A4F:;ZKUP
M,\,=%._/$W`>P_D_4$L#!!0````(`,6,#4=%O<C)]0$``)$%```9````>&PO
M=V]R:W-H965T<R]S:&5E=#0Q+GAM;(U4VW*;,!#]%0T?$.Z0>C`S-IU,^]"9
M3![:9QF6RT1"1!(F_?OJ@K&=X+@O2%J=<_:LA#:;&'\5+8!$[Y3T8NNT4@X;
MUQ5E"Q2+!S9`KW9JQBF6:LD;5PP<<&5(E+B!YR4NQ5WOY)F)/?,\8Z,D70_/
M'(F14LS_[H&P:>OXSBGPTC6MU`$WS]R%5W44>M&Q'G&HM\[.WQ2I1AC`[PXF
M<3%'VON!L5>]^%EM'4];``*EU`I8#4<H@!`MI!*_S9KGE)IX.3^I/YEJE?L#
M%E`P\J>K9*O,>@ZJH,8CD2]L^@%S";$6+!D1YHO*44A&3Q0'4?QNQZXWXV1W
M'KV9MDX(9D*P$)8\ZX1P)H1G0F0JM<Y,7=^QQ'G&V83$@/5E^QL%YUI$*2-5
MC%#G9#2Y.:D\.^9A'&?N40M=80*#V5N,OR!<I;Z:(G#6Z(&A![<3%!:11O<S
MA-<9;'`7SD4DUSEZ@TFM"XOQD_`VII@Q07#?2+1J))J-I/<%XE6!^*M*(EN)
MQ?A^=!M3?,;<-)*L&DEF(X_W!=)5@?0_[L1BHF]?7(F%?'3A7OSJ%'AC6H!`
M)1M[:7_#);ITF5V@G\J'^%YU']LLSC)Y-N`&?F'>=+U`!R;50S3OI69,@C+E
M/<0.:E5_7!8$:JFGJ9ISVS+L0K+AU`"7+IS_`U!+`P04````"`#%C`U'8$O5
M"7LJ``!0M```%````'AL+W-H87)E9%-T<FEN9W,N>&UL[7W;<B/'E>"SZRLR
MO*TQ&5M$XT*`I*11!)I-MBBQ2;K!EM;AV(<BD"!*7:B"Z])L.O9!_[#[,A$[
M/Z<OF7/)S,JZHD"V97GLB-&8#>3UY+G?\'62I.+3.@B3?__]*DTW7[Y\F<Q7
M<NTEO6@C0_AF&<5K+X5_QO<ODTTLO46RDC)=!R^'_?[DY=KSP]^++/3_DLG3
M*`O3?__]:'SR^V^^3OQOODZ_>1W-L[4,4^&%"W$6IG[Z*"Y"7M./0G$@DI47
MR^3KE^DW7[_$.3QO(MY&8;I*8,Y"+LK??I>%/3'JNV+8'XS+7TZS^Y[H']5_
M:<YS^[B1Y2\'_8,_5E:#T0N:<1YX]^5OEUZ05)8Q>]S(V(_PV@OQVDLKX_0M
MG-_]KNZHM[&W\,-[,7M<WT5!^=O5_5WE,P7?=_+>3]+8@Q-<>>O*MM_"J5+O
M7HHW073G!?`<\U[#2J=PBYB&+.0G\;U\+(\[S>*88.,G<QCW)^G%C=<].!@,
M#T:#AJW._4#&XA3FW4=Q99_9V@OP^W=R$\4I0N4T6F^\L#)0'SQ:KP&[9FDT
M_^"*&:&8N,[2)`4\A.E-T]1U\FUFJ9=F%>S\4Q5AU0H_1`'0@!>K"U6&744-
M$W^402"^#Z,'.+7TDBB4"W&1))F,&]'+!OHY?%C9K#Q2X6/MV#\.*V][??7Z
M[&IV]EK`7[/KRXO7TUOXQZOIY?3J]$S,OCT[NYT!`;^?O19[+_;%"^&'XG85
M90G`N'H6.0=D'Q!5'C:AD9<D,DV^K'SM)2MB('/\0_XE\S]Z`8RO;#*=SY$%
M)2*6<PF#[@(I]D*9BF@I`(&B!R^<2P'<1RRB["Y=9H'P]!08\F(T^(K.![>"
MO_>K=]A$B5_=]B+\"*<!M(5Y>+H-`KT\Z#I=`0+/"S>MD'R4PC.UC[F*PH-Y
M.[SL\P###H0$O*\2Y!D<%3!O+=,58(4/DY)T70?6FQAD00Q#\0W,!5T!D*UL
MO8!O_*5/H/>!$L)['__DD]9.>1-%BP<_J'`S!D8]$#3"!+"1'_BI+ZM0,,BP
M\1[I.'AZ>.XX`]*R)E9?^2XU<])(I"L_7L`'<9?!L0P`TCR\RBU!I`%3P8//
MHS#Q%S(F*=B.!BU'M7&A#12OY5+"J(5(O4]MZ_'&+0.0K_J,)$R0^D;SFL'$
M?5=1`-=,_D!XDSY6CG83Z[,ES*Q?#/J]?A\!*(#*,^D*+P,$C?V_PIA!W^WW
MZ3^E-WPE?&22"SI-E#-X,9Z<B-,`L$=<J:'"2P6(7&D4!YHS/AK7C`-N)==W
M0*^-'(L%C#XS''G0<.11O_.9A\?NX>3(G1P>MQX9A@U@V&'_>)<33Q<+'Y$-
M'GCC^8L#8-9S;P.:0(7P@'"R=<9XO)!+?^Y7:-8>$C%C`WD<RY4$M/XH11`E
M#<B5U"#%5C2D:W>9V4UF[=UX2#(KF?H@%O<[R[!INPC9BMH&0<0>;+.(@L"+
M@3T!].@=*_*FLH!^;H-=76<PPG4='34K2D6\W_5"Q=E;;U.GQ;FL%36-[7Z1
M>DR9W<+_O#V[`BRY/A?7-V?OIK<7,$!,KW#DVYMW9]_"M(L?SL3E]:R[^C/J
M;,]4"1<E(%`#(/RB5EP04TX2^(8)A0BR?I4$]*8&PHPE*`U914FXWI"0`NXT
MCQ+%]>4G,`V3&CDS`R46AKH")()$PX%$[F+MAV20I,`:7`#3/,B(W^EUB"&5
MI6>ML`46,_?9<J2EUZBF_[5%B$8MQZ_H0UX<PLA$["'[VD>-D+F,IG!DV>7'
M:-.;<MC5\4-6"`$:T1KH1Q]JOP)4<RPX#_-:V55QNX`S`QVD^LJ`KKDV4V&>
M-:-;U1D%83X23RD/N81[BSL)[%+JFZ(*TC#Z8NN(*P1^(RR+,DA#EAZS`M5S
M.))_'RHM:_XHT&!.`H5;BY^R!I">;I5S/\*Z*\*5C_#\8&?/%6NJ\"0`\)V7
M^'/"RH4?9#@+.6FJV4B%@VH`Y$RV;I%=F1WRNMGM]>GWWUY?OCY[-Q-G?WQ_
M<?LG6'HBULRW)/(M47"\=&9^N9PA5B[^_)94E?_=QN\;!UEZS`WJ,1>A.&4]
MIGE*5:'I-):QJOCB"D?W+HE%-*U"I%'^\)6\]T,D9?'*"TB-8+VMV2[6XQ`G
M&'WVM\XAZ!T`2L@%$02<FY&ZB>A`G-(FP%[FEA`5RSA:"^0'L3]/M8X@O`<O
MKK[PDQ81>^I.-782D`X*-%QO)F-4`:_$IJBNH'D9%7?;F]4O>,;D9H&]U8/8
M`/;6.9WTB=/I[%MQ?GG]8W?%@7P?2]`[$Y'AD\+87*9Y<Q"I#=9OSL)8LH*I
M-O?!2`TU!X%/\6_RJ>RVM+*AUUX([(T<3$LI+=U#S`%H]_C)`ID&;+2)@1O[
M&Q07RZ)0`8*\JS,O:`=?2Z3G+"13A4CS!O,;N&9"\KU-\G:6N>]DFL6PGZT9
M(&B?ITJ<KKP0(5I\(_*-$-P[.4)RKUBCQZC1<V!)[P:_5!=<:L'N31Q]]/&5
M[Q[%GEIC7X%D"T+2*EJ'].8`4!"+5Y=G_XO\3?3TY$'D;ZK2$;]<H(;JWV4I
MJ='$MCH_^4T<S:5<J&FH8^^$,1=U>-)AURP&.DMHKTVMAZ[QB;K#NN7!\HGV
M<DL_!-ZYY<&*`%OLXG![)V$DP0JNO=/,]DU;-=W635MG&I!WAU;=$@L)?`S?
MFKPV';WAC6YS%&9W1AE!]*'`P$[S)3+[IIFS;+,)2#*@'U.C#!S>!/Y::!A]
M*\!F&G#/#-&RH2J\$Y\X-FB="9Z@SCBL'23^?"L_I>)5`*I$1:.[BE(I!N*7
MG_]O_=S;%?Q#9*$'IFU*JA<HS"$K86$2!<CCM43SU_KAR2$&7["<9LL8D&HE
M"W&)NH@=8-Z])&'[X*<KX</()+L#H>9[J"[99G9Y^@T@*ICGZ$K!A?9^^?G_
M?_OFYI>?_W/?K8R]O#Q5`_!/'J/B!GH9P=_1L-)7//[*4_KZ9>2%XNS3G&29
MM3NR:AYZ.J3071;Z<X\Y\:V<K\(HB.Y1!\09+J$D#,S9)G^AG@#C#RE!8!X%
M@42RDL$CS`*98!1(E!.)H'M=P,XN@1S^J:**+GR&_WR0^`<@&_P=93'^@ZPS
MW*?N!7OB.HN?B00/@-6HZ@([83D*4Y%L$*[TU`HS\&65-A0`:)3')2`-0VYX
M&[K6^Y#.@I%,2>@T7</N<X]`_V8Z52_OD6D:^&$^\]R<;YKO.4/CE=3W5Q'\
M#ZUR/IV]PE7JQYU&"W^I'I2&3V<*D_`E"TBOHD26-N-JQU3B%IPW*J170'H1
M?41Z6/GS%2#E!8R5\=S'P:CZQ5'0$U.<`G8_'8@$+CS%G%\]ISG<B/P!R)41
M"U=@RP/+E"">`W\-8$&(9ILHM!X6!A(.ZM#T+S__!]!DA,J`T802><]R/B&*
MK:J`=UD"+Y``)OTH>5>#"@B@9W"5A0!F(>%E-UF,QEK*`A.((@N4\A[+^RQ0
M=`?@K2+/3,ZS./?(:U(6N0=2["E*FIW1&_>`-"U#@6`2;?P0AKHMA(24BK1+
M3^S9ILP*9`^2<@BZ;))@H)VL`N+$8NGY,5``W4HF60`32)JLI`$1"ZP*5'KB
M%/0GSP]M(4677$91&B+S1RL!#*<,G3@A#D%B,\O`S-J+V)2,^!4OR+0D2D;B
MLU`K?UPX<P0$3UJ%]5I)!HA=^UQ?B57T`'02N\`_8+7`AW\PL/#R]M$1>-X&
M%<;8AU/V/HOD2L!\#4"C0;A[FFO]E(5$/GQ9HN]\BWSAV@6)`F$&0AY?'1X)
M`&!#.RU1FA>&&;FQ,74#S:]S>",QZ!]\;W#@$3,EV)%5"9>Y<(X`OC!G!03&
M5=YZH&7K46,F<(U;Z)#=*",RQ[1T%4L.-B?^)W:?&:PS7C0[I!?3-0U&^X16
M"V*8'R438I387$3O#Q`!B"-')-\*'@#9&+)$T-:D9F\&ZQ&O]"E13,8Y2'#9
M,DS4;1%K"<SL1:]%CCOE,:'4L-IP).!YPF@.9C?<:\%J>"-6;%_1):[NV0++
MNP,)P%)>PN1%C@,Y?0/:`PCHWFJ/A!Y=+=%PP5HDS4D7+&N,(8-48>5"R6S-
M8G6,GG;=6&IC)?%JEJW7R-30[V6)*4NNWL"9,-J^55D=HK(JNB_HO&=;$FW`
M-;%[?'WF7Y[VH92I;CN0:C08XGNQ)&L\L=U(`*ZU]T%:1Z`H3Y)DZPT3&?/_
MY1)E`[-Y)'=)H2"M+M>[10Q+R9EAR2G4-$_Q4#B/AD#=14F#>L`L+B]I/)K6
M98JJS`*$*CQ$/HET.R+9'C`@`QYTZK+B4`303]GBGH$-C[3RDS1"_2Z@#4`O
M(I<G#/L(O"7*$N6C6X)N$\661%528Z'82DQ9:&3D9D`2S#7F?CS/UAB_`+(!
M;6J>,L]E?C0G(0#*WA+79_)&SF5.VRO@8'Z)L@Z8)-K85CH\O\:C!4+R:,):
M?Y4+USPMQJ(-JGI5MY=+/@YR=+FV:\45]RH)2:FDE;RE@D;:Y$AT,;K0X"XK
MHY6;YS34..N-,6-`1+P&[[@!VH;M`>RH$>3@1*D!=`ET`9;*=KITA?0)#^[D
MW,L2@]KYBO,V=`<LE,3>6-N&48_*$>*BE-&+JL_9(Z?1E)&?;T;NUTQJ1@D:
M`[/I%&7@QRCXR,Q]#<A(1.(B.7HB`9&'IP1H^.PV@]5@:\0-6TODE\H0ZV$,
MJ.U`]2S5YJC'(I'8YI3BA,:%F589(`)W!S4F9GZ3)=HI"M.GK*F\>Z*F0N>/
MI25]PDC,E7^8X9C(_"[J&DL_3M)<(R%N1#+>>0<;$/I,%Q'9C;9LB*,PPD>A
MZSB@RT]!?@9*_I*-"*:?SF>JM?[>;XASXHR#_K'KY+FUK]'M3N^#L;9<D4+T
M>&UIK'!2^.<F2KR`_H'R)PJEYO:ARBMWSC-\WO;C?^<![$$<XM4[7B`S%Q@?
M]`>N,P,R"_PEJ4,J&C@S9%'P"=T]BC-E+FK^?AJ%:)WCP<\^@8D)]@!\#0>Z
M@`7HA*QP/O5\0]<Q&>L:&W#3W$8%]/."Q\0OON:3-AL5@8$+%.Z/#X?.4A,=
M/,4<C&IX`MA#XNL9;=ZB9TS=[MP;D;ZTRY+7(:OR0ZV0$F,CY00U][?>HZ6L
M6IJ3B420>:N8;$-.H,K1,R'/7;QIGKB+HP_`.E"04DAN<1`MEY9`-.RA:.>3
MAPWTCH77HSB*LCWP&_@_X/D1VK[1`ZK>"_^CGU2U0VT[%*&):_FL-8*:@@1#
M"B%YX=!;@DE"\IYL>E!>M%A/9/S11SW==IUO\Y]<D-X9RK()FI_(92<1^9$7
M'$V6@,T1>_J]>S#CE$M.3P99\)%5*+AZ3&#Z``*.9TEF57C'GG/+IH059-2L
MW0:)A@.YTE\,>WUG#3H(?>,E*\8G>&00!N$!(`7?/]%NM"8UA/TN[XW2!O=;
M&X<./<%&AX[,)8OX29K0Q@,E27$05-\1C^C:ZI*N,^Y_89:5R/NB);[*'B`)
MIEE8AAGMRBA<W7O?H`;"2'K`_K3B@>(292%:UYA\J=D,R@;XFY%,Q6:4M`5E
M`I$M1F,PPZ`]8.JH3X8-KHRKN5;T`PZ8F[J-$6+$66^S0?I$]07.#H>_5Q;!
MBW'^<.K-2FF[+MKD/Y'-PO"$M0+M$449YIQ\8:+0(B8MRL^U?%+)2=Q[QM7%
M:9<X%WTYGV@<W/3%86^HS]+#BIV"]81)FA+1P0\9DGY26E!KXK#F3^Q5D#H(
MGJ[B*+M?$5N#2QWS3<'DJ:0[)2KFRIPK6CJC06_RA0![H0(7&^O00X!:?8P4
M[E7RWTG[?]'OC0V1:))BW2:G$L8'U]8SR7^J++G0RIHG721G7FT(\&+4.S*@
M=1K82XMID!MYRANC=1'E;3$`;@%1;O0`@%+.OR.@#`Q0X-]^.9&/E?18JK=.
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MT!U,QGAGYX4SZ!T-G#=83PH+\SO`I_W>X1"6)T`X>PP@9Y^^..F7-R@<$Q<_
MLA;OZ\-IV'&U5GG6P#TZ'+E'8S7KV+FM9XR-A*:YH4[80/])`<J*E0K-2O%Y
MX8.A*`N<&A=_[8-@\!)=%1R#!OE'>U2X!29')V5!;N\+D[+PB5?,R,V%Z+CA
MF!;G7EHVAN8]?I+'$K0/T&Q)H=4:::\C"TLQZ!VSKH8N!9/P2>S3_J"0`6I$
M$BP=X\HJ5U&B_:03IDLII>0`6K*M3\:H5FGJ@VPDMS`C"-,&5022=L\54.U1
M\3&P9P@8(P7*<PJ?POZ2ZGIU)I#R:G'8A8[,9GU3LJNF8+L@!\\+TC'E7!DM
M/&D"&C#P;-["K6HBRPQ4LF25<VJ*-6@I7KJK,9Z*++-7%(:DM"GT3J0^,^S%
M2!:I?3Q?%_RH3[17_)[*S3DJF:LH23UV(A:2K8<O?H`I!Y3"KN+W[`9G!<#8
M?D;UZ,I&FYYA9TZ:HZYFJH)XH<.8C97NXASA\@/"Q9G2-LX-7(22D=4']5Q6
MU082TQP=&Q[[R\__C_[[@0C7V1N,;>X*`]]KFO;,XB5>.2XL_,-.HS\#7VTD
M@A*'Q=<@7>#7XZJ#S\M5&V[ZV7EJ8VZRP;3M([:KO&-2>6MFWA:4,\/\,(IB
MI53H2Z=DRV'N+<=!R(\P]X(Y%5:H>A5C6.:E+.C5X"_/;F:44(3N'-;+TH?H
M@(*L*C66+?;RI_;A["A$05/4];Y608&J+=3.!_-X<RI%2'V5ZWG8+U;SN'E<
MIB*^T#$&RBBS?OV/0AJERIJP%=\%!I+CPN207%VV""PX=TH`<'.X:E:GT(D2
M/X!QSKEJ-R1G0G0`8L53[%='JWDK),12R86JOF70:[0]T&@;9L3=<GE=6J%:
M_U2UB7UBY"%'8&J0!O`B]Q+QO6$_7II\?A5D+'L8/%,!X:HU2_54Y.M1NY*G
MD=Y"GY,&>RGGBNL48/MQ%(QP8MH)2EW@THSLF#FBPU4[W+U`&^7"FD4D>6&C
M2Z24>8P3*8A;T)KSLH\\-%F\FA<;QY)1632(%2/6U6\-3$%_K=B""Q("%3P*
M+Q)>HY/+L-B"":8H&'F5_$2QEP=$,#8&V5DO'G3V$LA?_X`V`PKNH4';05EH
ML&$M5Y:!NO)HQ[HBDH4?>SCA=`PA7,3&!@-H6\YQ?)TX0STD`50%,#7<L:8(
M5'MNIKGGIJE'1_OH[?)F0O*F?16GO:>(K:ZP'Z!UN$:7".N(=;X7Q1)RGQ,G
M7;^Y4?;_D([#L8M01WJ(>S^$&IV9%=Q)3'/?TX7PA4K.+YUK$!%^Z`6@4F+7
M+'A:QXHV.5;EH7/JQ3'%U)12R77.<-P*J)Q+?PDT0BBT7_P'1MOT5'99%=6^
MTPS(?2WCEZ\X2G0E@<'$'\0>7'W?&0R=X]X1Z(2'[N`8=<.]@3N8#$@)';G]
MP8F##:HDM9C24PZ=01_F#-S#2=_9&QT>PVB8!4OIO<0[J5(65_XF$7L(U7WG
MJ#=Q)O#?\>@0MH&EX2,X(+8W(2L%,&6JC34]9XB.!A@&^^`VHQ&H['=D,J@!
M8V<$`^`,>P-4G5&Q16>2,W'')R.\S>1H`I\?NB>#(]"HO188VS?EQ:]>3NF_
MH7LX.B)EG?_B+5XX)VY_I(#&V[QPCMS1^+#P'D:Q7+1[RPI,1CP`[H$>.VIT
M4Y3T8R*0W`WNU1W`JU&AK4.%2,9+5&J6W$F*.9:OB4#A?0G?L3$5WC<#8XE6
MW(L)\1<L_L@;25R,8C3&"QXY+T;]$<Z8."_&QT?X%^#A^&B(?QV;OT[@K\G$
M,6RBS`>,MYE40J.YM\<-54XZ&ZXQRY!EOI1*:B([Q>(76_A!`2[:V4#.PC"B
MI!T_)LQF^4K9OZE=1JGU,LT4.*&L<##KL3H*JYZC.H_I8+3-C,BNST%;*NM@
M/@*+#`"MQT<C!ZC?.9=WL4ZM&`)5'0V/':05,QC,77=\.&82,2>'%8[=X\-)
M0W.JMZSH7#27P34.W"Y]CMC::5K`F6GO@NU7M_/#K>E*(^M8WDGJ7)(O7Y]1
M7%8S=9A</FE+#BVD'OGNMZ+IE\ZL"8\<=N+BB[[3^8POG,GA!!VSZ,S5><J%
M#@PP9#`Z(98X!'ZHNU_DT*[$42@/J!JG*%MS7&*1MC7&*`;:/3!^Y`'7"II0
M&5S^^Q!5=5KS5>POL*Y!A3!-J1.UR$!M[CQ#E2#JB8$`/4&7/U57T'55:&N!
MW9>2=97G1UA'1+9N\D+@-.;FPW[_B'.[\]@YNR8I:8!<-[V:PZ/^PFXQW8UE
MP]?`>4^\Z^6-*?#`3SG3`"]"8]#T20HX1_[-C[0Y1ETWV5T`!I=>6?E:Y`&:
M"Z"R2\.&95(HI<ES.:GR+[4WL;)3"\_?0X2JIJ&7L8>=%(570%F:Q_.5*T";
M+U5_DHF\&F=VGNR5[X,%%QQK1B1@RX8+=REGPA)0J0(G3;,\KG`$K@%EL]K$
MYS_Y*<LEP&J*_A;`4P*D<DXLE-V'FQ=*GROA9-_.2*M8"Z]K:NXIY6LK[STF
MYHEC"[$B*JZM[7I6?4I4/W(6ZND<D:3"R0SCLM>PN)CJ)O@EJ!#($VZHG0"F
M5P&W&KIC\HRBBH?];1/)F5>@UT[Z&"<[.09-&F@6`'GNS2E1@0:/AV-4G?LD
M]H`M6KWZ:C9B#1*W8O&(<&#=&Q8`Y@H*=[_@F"VD+7F@.G@J?@[_BUY-NS."
M)MGRKN1ALS4';!*Q$'\!,9XRFR`X*]YC.B_DZL>+86\L3+;)+;E'/%0'V?K1
MS1M2,?F"WA"CX1XFY[`A)-:8D(LDJ\,()B5BK"M0+@J<4//_XD0D6D`WEE(`
MCM(J$YW"3Z%=<ZQ85S_QH94OQ4K403#/(Q!P'J6:DBN!>\\D/?46.3Y8#E^5
M@K0`93=<N'0Z?>.@]'"VXA]E,3Q?`?C]4:%II0W10?\+\I%@.'M-0B7*Z/YJ
M`8S2ZP(;`M(R0V\B:9W>XB/&QQ::->2W()K"(C_V?%$TBLWF4G8?YK\THXQK
MA6AF:8P5/%J\O(FC;$/)BL3?]CBS+'@TQSB-8F"4*FE&E2Q6ZW;5:,;@$O]"
M!DB9:FAC%B0\YOO!$GHKXL+:7T?N,>.FA<$??'P]RI%:*L*FMP0V'WAS%?TO
M^VITV1(.I`I2Z^`@:Q[RI?:\(&%FGU_'4*7MX<59A*%6LIX.0BIL,_5+/C5"
M\1[+^7*J6I^\INJM<`LJIC=54(QF!2SSB$HL1`,1RY4'Y`M%21UKU/@1DUEG
M:4]\!YB,U(T:T8^S[^B-@'L`[=%B_U,,>_TO7!T077L@36%E^HZ;])).^B@"
M[Z$^N-.B&!:HVWC`F3O"DXQ[P_$7/7$3D"!-=!K3H$]#ETB!LI+/9!<"$XM5
MKZ680)'W4PN/3Y3<:AH\E>06'L1DLI):3PHDW-@3[WNS'KQ(^$'19FEQA7_X
M;%APFJ%UVRJ@58+Z;5T_!?N[[0+[1+GJ\CG;,I\2*TT2"V&H%TNA)1Z;M`A[
M$QXLZ5?'1[DN)O9>C(][ATXI?F?B;\7UJ=4M&]3$0XOK#H][Q_9"'9;9IW6R
MD+SMF$&)6(M?S_F1JG>QDQ5[8I;=(9M`_SA6Z>>9W]OALM/&G)P$0CA]P.*0
M87^HC?[1N%J@#EPST-Z@+G"H'.W>\T/,'>"$#&7RJ1X>:+!L(BI:2^RERR7H
MF,S,E>18(J-9-[9;X&IG'YNB<X[@Z'BHX<9F!&6@<4G8:;203)2F]L[J)2CV
M[L`.`H5WGRKA9&)5H+)&0QFBQD]N)YMCOJZI<<#,NHS::Q.UGLL%&3A6R1<Q
M'\TD$6BTDRIV89>^,?)5=T3J>))GM!KNS65X59VVBW5^9BJ#U1'SD^,I%3C`
M,-\[/.D[:*'OC8_15WJA38T]P+",`+]/+@,Z)#LK\'!XK2^=4_-T>?V=Z;8.
M>O+H9.(,Q^[@Z-AY1Q8P9VDXHT-G/':XG0H7#1+/Q$Q']+6GY'0-06=S]DXF
M>"Q4DLEOX`Q'Z&RN]HN$*XQ0:3]T)Y.C2B(#XFM(W72L=MA*OU&O16JDP@0_
MU361"9?>JZ'D<*/4S,#_(*G?@!>2\LAEDP':(R2Y/`4K73BF'/RZ<Z34E)T7
MO9%\4>Y;/),B*SBH"F=P./W!-(=0..JQ,*AY`$.A>("FV[/_MRJJ\'@%%E\1
M,.^4I<%6Q:TE*[N/[-!XIT_2IWD)AZQ.6SH[[X':@E8E%>L43'$>.<%<HQL^
MJ"K>0A*L]U-$5H>E./;,#'9N\Z-;UI=;4L7JM-5BI[@6+=5E-37'*EQQIC.\
M\AA)Z5K*YXR,QNUH79=CF>5:Y@?67?0A4=H->I-B3&+4Z]?').@:U>Y]8L]H
M9,?H5R)+V&AT+%`/S1:FH8`VCW1*&JY4FTO?,Q:\`=F-I8=9%W9>V04BMBON
MD*N&J$)*+5:PZ(!18!L')'&5:6S5MYM</*NX:*_8IDB)0_.4K<4\T]PBH$/A
M/[E-HI<;5"A3HO`^XOXSY4HJ=BNCC-/C030EF),?Z")D,\DXP;8T!6CLZ*$Z
MEJ``6OK8*1H0&ED;+02J64HHWIB'97>21I3B!D3E3S%;055V`.7Y46F`*L1.
M_?O"MD5;.*_H8D#E'A(%"K2COQ2#?2+?LT]@,A-7_P'=LE@#24%H%[66F--&
M"6%6OEQ:796NETL8'P-R\CJ@5:MR?_ALA/JF781IOL&E#GF&:>UXH_K1G08R
M_F"JQ\TM3)82N4``(1(?R`B;440ZY*T+\5P!O`F]M;K\>YT[#0NO03H-3.@)
MD.HK/)B&7IYEI+#+0Z3"V@$/*Q7SE%*?_#'D%0-36V&2.37@$HTME4N0S6K0
MM2<*I)J'4(O<'KB:ES<.UER,O"&J,E*?%<G%L%[]W+K>G%1W8ER$$<PS-'%9
M2AWE#W"PIJU&\=;HGFS'YZ[LG)5S/S#UO,K0'_7KC/R<PYI*CT+AF2HZPW6T
M+DZ^+#$%#I^Q,T"?YH[S4UK\36O)C0M-(C#@^!(!3JJ2/H!Q%-4]RLA"F9`+
MM1>$UE@2@R=>4-FWY=4NN'*8$J+<_M622R^JDND6M8X=%1)2'1"-/^D_DEH)
M;41_1W<2OZW9E4Q^A&^D:ZYUMW^J0K#]4&2$H:ZJE#(>KFO_G7/KR4EO3C0)
METJ,FP24IQU8A%VMPBEOYE71,%K%4G6X6]62V&4;AT9"QM8ORF0<]592*N=<
M^HRDQ6@>%G-KD=MZ54CYG$$"<-,,R:GRR-^X%I2]YE9M+?F[P4S"(.\<#AS*
M!X_%J"7<,81(2,XWST)TAJ$1@!(`V)/JKL'*#3S4/4P*-?T"MY+:4:?M/S(^
MP'*W&LG5W&8-9';'X%9=Z*@@]9%Y*76D6V?4E"5_Q:*$MC$#,]P*9;6%+A(%
MF2Z-C(M8:B6JX;PNM&+CF2J@3`4\T>:C&.N\;2H,UL5MNLJL\)MKIHSL&+MA
M-'3D>A1'=<61-LHCF8:LU6E0->G*.A1.P9$B@QJS-T$S12TI<NFCO?YY+PZM
MC/(O7Q0T2\O-KGRN;C$H__0X_-MB*VX,Q%/.%O[_:SN7!-.@P!S7:4I#S*=Q
MAD<3Y[;BY>1YMLF%3:)LFYJ\J(E"")"1'EOOYU&"(#SUT?@YG99*\"IB\J:G
M&TVMJ5<C14:IM0`Z7D)NZ/FH3/)$_(0=7X)'W=(QX'&)#+&ME\%-%L`]<8$M
M!).HZ:AG"_)B?023`ELH7+KMA^6>TB;08TY9LSO5K')TB8.V:_UC9+X)K6@X
MZD:,Q5\_L4M"[>S99/N/K-2VENJ<Q/HLG+R4I-V9UR1-$',/<V0MX0>BZ>!0
M_?_R@SB')\ZQ0=?!!+T[@V'EMPIG><N[LX]U64*5`1U\#@/50*T\TR8!-$(E
M>UTP%L\#K`9\&(TL@%G72W-SF]I>/NBCCLEZRM=1*W-I`P7*\RYF'/E)%`?M
M7"@M]FZI!4CEUQ)F\Y5<9-S$W.H[7_AU#EVQ^6=:0[3`\N]>DBI^O9+4-DA2
M'4W-,[BB7"WI8E\U;`;^N`MX?TMU:N+7J%/;,1>]"[97E]C^`/]-LKK%O[*Z
M]\75RZEHS.H6U:QNH;*ZVW#JS&1>%U*_SUA"NT_"N5\EL[KM4E:%Q[:S/CG+
M6)@L8V&RC$53EK'XS%G&G=C%NSQKUVI?-RUE[=J:GHDX?D=]"W^`K:C%'8C7
M'W7II)^H@P#*;`?OWS1+MS:UKPMD5`[@ML,_.3%/_%T3\T0I,:\UL:*3EE7H
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M&*O[IU5!I(,)33<KNTH:!YZI(+*6S2WNEZM(:]M3U;JE`!T"^E6$/]Z`08J\
MZ?P-=ZQ`_J(^KF.9`[;&3K3\&QQ3V*?SQ<3_$1TQ\O-=N>ZV]F+*5<3J!26_
MJ8=M>N^F(Y>_?_IE.UZ3-8-N[UMP='9HKM-$1DP+6XG[RO0%>:TZ./"/V8IK
MNU-;_K.N%8:DFMIT_['EO+--:8ZKMZ;&W?0+$!N"E/Y9WO):*.>,\""1V-!B
MA_JH#M")I[JSXMB\[4I[LQU=QA-K&3D<4TJ"/6C'?A;=>-];EGV5-]2K@*:8
M%W%?UOPD>%W1OUOM3;&#=Z+AV%S6^8<G%;`:(C2W+Y_GK1>;WYVN_`"R]:/4
M_8J!U7035UR;0IT;DR)4D6>CWFA4D6=HM].3BDLKN4;M9/VFZK3A9U^OBI6?
M^)N8A=\<6M3(Z5FI;K/[/:V?+;_(*\CK'2S/P<G#5H-C,&S]VG[#495AV-5N
M+5;"/WEIW/,KX_[-6V^^^A_'P\'15T^LD-,K#/M?J5GFD\%7__@5<]7KT1/9
M=_SO44%G7?3'V7>%-_Q-5=15%#M2#6UG*GN$F_1`&IZ7+>>_XUS_L^[\JR(A
M(''&KWFA#_F.[%SZ&8M%BT29U-E;E57?ZBKCUS6BX#LO[&&%L?.[WV%`I?WK
MBK0L<)9F:\?V%^+QK)O6F9&#?MV]Z(G:?=3/D3AY)`%5'T%!3ET>YHHSD]-6
M"\7?1%'<;C>Z]-=^JG."0O$^J5S*2A`IL/+?1*V=Q5)J:NXL%O.$VKMF0.;7
MT;>I``VNH,(U-L!=Y7ZNNB*M.^YN/[Y[WN3F<,&S?"G$@6[RGY8O>=H[GZ.@
MGN&36=]5''A_STH7"QE-*D"3%/^-5[X4*/V?I@+F7R4P?],2&`NI_K%+80K4
M\4]>$F,EW2OH_J%0R%%7[F(Q&K?M<<L_-/?9JD`L3EW-H>_$LO]5%?*/4A72
MKF=,E<M%6R+/21^V520*AAN+]`!4I9<-OG,3<BJE].816/U;&!RBV1Z14G9*
MI^A595OE&MAIPW)>\4YK5&('.J5:4"KU3G#1O8I-O^W==[,#?Y]AN;/ZX."N
MEZZ'Z&<XWTXON'V_9^>(/XV&6M*]*V$.?M_RQYRL7;7+VE.^ZU<1TVZC6TXM
M*@]'YQ:EQ/?FW\OH.I]:;YI5#/I_KN6>!M9GW[X]]?[9R[=GV>]N*0]:XQCG
M\JXGAB=T]DKRUSD*?7EP2>H\_]P[91;AAX'//SA>^?WW^[@FK/<&/]P>QK-*
M``K=MRL>$`I.HRLHSUK?NG@^:>O0ILH`RP&"*=9-7H\"W,J;N?@C%,LL`*U^
M675+#CGA:J<5$U=IA:KC=1Y`9?9:7DS]4(XX-ID6P]I,"ROKO^/%@;?4'G_0
M?]:6E)W6M*==N=#Y84ME&%WW.E+7.-+7F-3>8M)M6'UY1]>S-&`*@%IM.CRL
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MH6BZ5>,"Y4*+FA5>)DGZS7\!4$L!`A0#%`````@`Q8P-1_/<2UG)`0``2AH`
M`!,``````````````(`!`````%M#;VYT96YT7U1Y<&5S72YX;6Q02P$"%`,4
M````"`#%C`U'2'4%[L4````K`@``"P``````````````@`'Z`0``7W)E;',O
M+G)E;'-02P$"%`,4````"`#%C`U'&XXJ.ZL!``"(&0``&@``````````````
M@`'H`@``>&PO7W)E;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"%`,4````"`#%
MC`U'M9+?10\#```E"P``$```````````````@`'+!```9&]C4')O<',O87!P
M+GAM;%!+`0(4`Q0````(`,6,#4=-R<X\/P$``&D#```1``````````````"`
M`0@(``!D;V-0<F]P<R]C;W)E+GAM;%!+`0(4`Q0````(`,6,#4>97)PC$`8`
M`)PG```3``````````````"``78)``!X;"]T:&5M92]T:&5M93$N>&UL4$L!
M`A0#%`````@`Q8P-1YZU?C99`@``2@L```T``````````````(`!MP\``'AL
M+W-T>6QE<RYX;6Q02P$"%`,4````"`#%C`U'B,8U/R4$``#<#0``#P``````
M````````@`$[$@``>&PO=V]R:V)O;VLN>&UL4$L!`A0#%`````@`Q8P-1Z.Q
MUM%L`@``X@@``!@``````````````(`!C18``'AL+W=O<FMS:&5E=',O<VAE
M970Q+GAM;%!+`0(4`Q0````(`,6,#4<"9F\$[`,``-43```8````````````
M``"``2\9``!X;"]W;W)K<VAE971S+W-H965T,BYX;6Q02P$"%`,4````"`#%
MC`U'@M-.'#0"``#9!P``&```````````````@`%1'0``>&PO=V]R:W-H965T
M<R]S:&5E=#,N>&UL4$L!`A0#%`````@`Q8P-1_ZU&EA\!```+!8``!@`````
M`````````(`!NQ\``'AL+W=O<FMS:&5E=',O<VAE970T+GAM;%!+`0(4`Q0`
M```(`,6,#4?(%.I+TP(``-@*```8``````````````"``6TD``!X;"]W;W)K
M<VAE971S+W-H965T-2YX;6Q02P$"%`,4````"`#%C`U'R`/S1%<$```1%@``
M&```````````````@`%V)P``>&PO=V]R:W-H965T<R]S:&5E=#8N>&UL4$L!
M`A0#%`````@`Q8P-1PGIU!F9`0``<`,``!@``````````````(`!`RP``'AL
M+W=O<FMS:&5E=',O<VAE970W+GAM;%!+`0(4`Q0````(`,6,#4=&(,V(E@$`
M`'`#```8``````````````"``=(M``!X;"]W;W)K<VAE971S+W-H965T."YX
M;6Q02P$"%`,4````"`#%C`U'Q],[3Y@!``!P`P``&```````````````@`&>
M+P``>&PO=V]R:W-H965T<R]S:&5E=#DN>&UL4$L!`A0#%`````@`Q8P-1V/'
M@P2:`0``<`,``!D``````````````(`!;#$``'AL+W=O<FMS:&5E=',O<VAE
M970Q,"YX;6Q02P$"%`,4````"`#%C`U'I^*C3)D!``!P`P``&0``````````
M````@`$],P``>&PO=V]R:W-H965T<R]S:&5E=#$Q+GAM;%!+`0(4`Q0````(
M`,6,#4<9G2)+F@$``'`#```9``````````````"``0TU``!X;"]W;W)K<VAE
M971S+W-H965T,3(N>&UL4$L!`A0#%`````@`Q8P-1\XD!&>:`0``<`,``!D`
M`````````````(`!WC8``'AL+W=O<FMS:&5E=',O<VAE970Q,RYX;6Q02P$"
M%`,4````"`#%C`U';XZCY)<!``!P`P``&0``````````````@`&O.```>&PO
M=V]R:W-H965T<R]S:&5E=#$T+GAM;%!+`0(4`Q0````(`,6,#4<_>2R8F`$`
M`'`#```9``````````````"``7TZ``!X;"]W;W)K<VAE971S+W-H965T,34N
M>&UL4$L!`A0#%`````@`Q8P-1XP2&Y^9`0``<`,``!D``````````````(`!
M3#P``'AL+W=O<FMS:&5E=',O<VAE970Q-BYX;6Q02P$"%`,4````"`#%C`U'
MD@&0W)H!``!P`P``&0``````````````@`$</@``>&PO=V]R:W-H965T<R]S
M:&5E=#$W+GAM;%!+`0(4`Q0````(`,6,#4=LT@04I@$``-4#```9````````
M``````"``>T_``!X;"]W;W)K<VAE971S+W-H965T,3@N>&UL4$L!`A0#%```
M``@`Q8P-1[VRNB&Q`0``.@0``!D``````````````(`!RD$``'AL+W=O<FMS
M:&5E=',O<VAE970Q.2YX;6Q02P$"%`,4````"`#%C`U'"P[6=Y0!``!P`P``
M&0``````````````@`&R0P``>&PO=V]R:W-H965T<R]S:&5E=#(P+GAM;%!+
M`0(4`Q0````(`,6,#4<K0COPF@$``'`#```9``````````````"``7U%``!X
M;"]W;W)K<VAE971S+W-H965T,C$N>&UL4$L!`A0#%`````@`Q8P-1\6A,(^:
M`0``<`,``!D``````````````(`!3D<``'AL+W=O<FMS:&5E=',O<VAE970R
M,BYX;6Q02P$"%`,4````"`#%C`U'F'5WAZ8!``#5`P``&0``````````````
M@`$?20``>&PO=V]R:W-H965T<R]S:&5E=#(S+GAM;%!+`0(4`Q0````(`,6,
M#4=%8D\UJP(``)$*```9``````````````"``?Q*``!X;"]W;W)K<VAE971S
M+W-H965T,C0N>&UL4$L!`A0#%`````@`Q8P-1YBH5;R?`@``I0H``!D`````
M`````````(`!WDT``'AL+W=O<FMS:&5E=',O<VAE970R-2YX;6Q02P$"%`,4
M````"`#%C`U'%U66U-(!``"B!```&0``````````````@`&T4```>&PO=V]R
M:W-H965T<R]S:&5E=#(V+GAM;%!+`0(4`Q0````(`,6,#4?"\BP1V0$``,8$
M```9``````````````"``;U2``!X;"]W;W)K<VAE971S+W-H965T,C<N>&UL
M4$L!`A0#%`````@`Q8P-1US'VK[8`0``@04``!D``````````````(`!S50`
M`'AL+W=O<FMS:&5E=',O<VAE970R."YX;6Q02P$"%`,4````"`#%C`U'VF:^
M?4@"``#?!P``&0``````````````@`'<5@``>&PO=V]R:W-H965T<R]S:&5E
M=#(Y+GAM;%!+`0(4`Q0````(`,6,#4>+5Q;N(@(``-,&```9````````````
M``"``5M9``!X;"]W;W)K<VAE971S+W-H965T,S`N>&UL4$L!`A0#%`````@`
MQ8P-1XHERD$S`@``+P<``!D``````````````(`!M%L``'AL+W=O<FMS:&5E
M=',O<VAE970S,2YX;6Q02P$"%`,4````"`#%C`U'DN;[XPH"``"B!@``&0``
M````````````@`$>7@``>&PO=V]R:W-H965T<R]S:&5E=#,R+GAM;%!+`0(4
M`Q0````(`,6,#4?&10&8^P$``)H&```9``````````````"``5]@``!X;"]W
M;W)K<VAE971S+W-H965T,S,N>&UL4$L!`A0#%`````@`Q8P-1T>?P\.M`P``
M)!,``!D``````````````(`!D6(``'AL+W=O<FMS:&5E=',O<VAE970S-"YX
M;6Q02P$"%`,4````"`#%C`U'A)H(=\`!``"0!```&0``````````````@`%U
M9@``>&PO=V]R:W-H965T<R]S:&5E=#,U+GAM;%!+`0(4`Q0````(`,6,#4><
M5Y3Q^`$``%\&```9``````````````"``6QH``!X;"]W;W)K<VAE971S+W-H
M965T,S8N>&UL4$L!`A0#%`````@`Q8P-1YF`U"0!`@``L04``!D`````````
M`````(`!FVH``'AL+W=O<FMS:&5E=',O<VAE970S-RYX;6Q02P$"%`,4````
M"`#%C`U'()34/!$"``"?!@``&0``````````````@`'3;```>&PO=V]R:W-H
M965T<R]S:&5E=#,X+GAM;%!+`0(4`Q0````(`,6,#4?Y!]#=9P(``!,(```9
M``````````````"``1MO``!X;"]W;W)K<VAE971S+W-H965T,SDN>&UL4$L!
M`A0#%`````@`Q8P-1W51C"'S`0``D@4``!D``````````````(`!N7$``'AL
M+W=O<FMS:&5E=',O<VAE970T,"YX;6Q02P$"%`,4````"`#%C`U'1;W(R?4!
M``"1!0``&0``````````````@`'C<P``>&PO=V]R:W-H965T<R]S:&5E=#0Q
M+GAM;%!+`0(4`Q0````(`,6,#4=@2]4)>RH``%"T```4``````````````"`
M`0]V``!X;"]S:&%R9613=')I;F=S+GAM;%!+!08`````,@`R`)`-``"\H```
"````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>15
<FILENAME>0001062993-15-004439-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001062993-15-004439-xbrl.zip
M4$L#!!0````(`#V!#4=EIF?=&F```*[5!``1`!P`:&=B;"TR,#$U,#8S,"YX
M;6Q55`D``Y7YS%65^<Q5=7@+``$$)0X```0Y`0``[%WK<Z,XMO]^J^[_P,VM
M.[5;U4[`^)GNGBUWTNG)3#K))IG'?DH1D&UV,/(*2.+YZ^^1`)NGC1`XMD/7
MU'0;A,[O/'1T]#KZ](_7F24](^*8V/Y\I!S+1Q*R=6R8]N3SD>>.6X,CR7$U
MV]`L;*//1POD'/WCQ__^KT__TVI)9W@VMTS-UI'TQYP@QWG1")(N;?H!/#O'
MNC=#MBM-77=^>G+R\O)RK"\_>5U^01^>2%*K%=;[FX_G5`(\QS)]X9,C2'/A
MN61H+CJ5!Z>=[JG:D;Y]?VC)?5F.5'"&YPMB3J:N]#?][]DP/TA75[?'TLBR
MI#M:TI'ND(/(,S*.@XI>GX@E@7ALY_-1A`/Z^!B3R4E;EM43,V#VR"]Y:IGV
MGVN*T]=/FK,L_IHJ_Z*RTLIP.#QA;\.BIH,[;:6_#HM?8EFW8V;5#$65DS^^
M7]WK4S336DD&#+3ZBE7O(/UX@I]/X`5\JW1:LM)2E241*&(DO@BH]$[\E[&B
M;F;1KE_4#8M.)T]6#+N./=M!%GEBM@(PNG)/!5L-RGLNR97+\`3>AA5[3FNB
M:?-EX;'F/+&"P8LHAV`#DO2)JN#48;*Z0V.)J>347<RA+3@FV!45''NF$9U@
M"Q53/OMB2M`8B@.OK9"CXU?'.#KQ*8/`3\\\0J`%79B.KEG_0AKY:AOG8/V2
MCFT7O;IWM`;]]5%6'G_6;$\CBT=:U>/#S:,J/_[LV8C]/OJQU5+:P-2GDW6U
MKN@^$(VZ@/O%[`E;W,0H2SZE6#VKZK_:KNDN[M#$=%RBV>ZU-N-GZ2=$3%>;
M(.F;A9\T"_R.?NQ3S:I^13QT2[?P/3;*"I3^OR7W6JKLT\RL-<GQ&10@FG5I
M&^CU%[3@)BK#GT%GJ'2Z4483M2:)_H8MSW:AT@O3`L?*3?0:1XDE:DL28T_/
M@/4))OS\W<\T"[X'5SS'Q`7#8;Y;LQ=1!#$22?J_(\OZQ<8O]CW2'.BQC$O'
M\:!&,:9S:DW;U`,X!FY:BMSZ9]R(:#6KRD?PR*"/+RQMPEW[6+,<Y%<?JRAE
MFW@VP_:]B_4_[Z?003HWGLMZ?JJ&)-'^X\B;>([KTY`\V_3?.>S+(\E`N@FZ
MA)[S\OH"&LN@T^OW.H.8U:ZAE\+F.ZRE6=R[FNOQ6_*_D!-#D%EK6JDK/WD!
M3_C)TO_']9NH,8^D[TO*$?UG.XMDI$:?:%"M9!I9BF5EH!1B\@I^P6_3H$_&
M)C0LUC7&>[TP8CB[_"7NLE:?A16?Q&K^-&?P(G18<.(&SG8`8=ZGD_!96$/D
MFT\G`3O9O&T2V1LS"VP1E_4:/KL*_/?I9/5T61`%G4NT"T*1#H=+*CLE@KB^
M?<Y*ZUM5'L^1CF9/B%#N.KO$72<,QT2L>30GIK4?MMS9BBU'9=))R.3MU1^3
M2:>83#I5R"3B]79?*D6\GKA4DK[AD?;]B/:37__C^<')'.(\VW5&KZ;3NH61
M&H)@P6#ARG?V7>V2H\)!$XII^0`>^6/J4_0ZMTS=='TLDF%".7\.)QC)GJ[E
MZ.C'L%@6:Y].,JFL<)W$@6W5\7&J+A)F'I3>4GP=DM)&AF'2F3X(6#73N+3/
MM#D,]:V#4N!:'@])F7?(U4P8,W_5B`VC+.>@M)C-W"&I;Z3#`-*SH(AQXTX1
MH:\)FE)Y/:-+6\<S=%`:+<SO3BMYPV"W\;_;];]O,[87,X(F<GI'RFY&..].
MY4U<]B[5WL1S6XKGWGX^O_'Y6YK5JF"QHHG+MCFCM56%-:.I`U%D$S'MK>J:
MJ&?[LUB5+^&K;[Y:&>%.%9^(W:5UV-CLHZC>,A:=Y?8.,5MZT5ENBXS;=DD$
M27U3SNK2]^,7SX&NQ7%&.C@MAP4*02AKTXUW@!3^Y0`/A&WPWP]/G,.4O_WY
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M9+X?YL(AB-"`\L5199^U?N%^*=]:;;;=DML%;)85:P]K]%2-N3;FND,NMK'-
MQC:W/SNPN5??:$)<QDJ3H2*:BW1/(C\N^PL_2C)Y`':WFUUX8YN-;>Y$?]T8
M8F.(6]Z_6B9$9%-5=-9J:LZ=#2'BM85>#]C\UHAD>Y:XDO'.3`[6NDVWL=G&
M9G>Z'V\,M#'0'>G?-YL0E[5>8WK@>8Y<-)H0Q!8S#CFZS&?W$`QQ-WOWQF(;
MB]WAOKTQS\8\#[)GA\^<W]$3U+0G9U?Y%W72/!Z"U;V/;KPQST,PS\/HLQM;
MW%-;K+:#KK$W;M9N]M_"Q)-!U>G$&@O;?PNK-.^CDFMA?GY$NC/=1F1/S&6]
M=K(XJE%/BK">^/=3[;>"MK&XOMQ8M*T(8+]5LB=]YJ:C14V.IS>?=ZCPODFY
M_W@/*C`\"]V,?:_^';E3##'",W)<RDWZ*6(A`=/[+S9-=N9\(:8Q04&F[;!;
M@#`#$1NY%YYM7&/EV^V5I>^)90B()#"@<H*ISS/(_1IO:]M\PK4QLOTQLGWR
MH55?1_A=(_J4^_QV8]V-==<_5%6KR_$.COS)O82:B$?A^#F/:'+^AZE)_#/4
MM,1^F%J:ET!%N1S5'8"+KEO>H[F[C-!4%H+'HS8U2X%GV+,=9%E8VY/,5;F*
M2W%29^@-[4H>;@Z]Y>4M"[4M^34ZW<-ULF10W'C6W8WO-C2V1D\512K5[]PI
MTLP:7UGSU%.U_5]Z:K%IDF^OXSHR4S5=Y.[I^0UBV4;'>Q;;%FC+;WYYV-M8
M?]E$C_YUAP_:Z\ASIYB800Z^7VVRS).X'TTBFY&@6:39.=Q)N5KN#2UM2'>'
M9$9)9AHC*MD77VNN1^A,_.L<Y."O.GS7;&W")'"!]F4+6P8?@<JRN#G</C@Z
M9FIT>RACI6+MEH6<P8,]UNSREHH4.^^WV3:J/8A6RY%[^P([+B)GP.)9N),@
M,P2\0AI(=X:]O3G<RI.GFWGYE"BV%>VE9?L^/%!CIHV9'I8W_6K0.RB<9].R
MT.75>[?4+&D<J+'NHT]MC/6=&NL;;?1O3F[LS*X4SS9])3GL@I*EL&=@B#"<
M^M%__.DD_.U70;]*?.\Y1NICT\&=MM(__?7^O%@-CPD4AOD,ZEKQ2LM>>S-$
M-!?'&M]&BKX<LK]GU9XC&\],.Z_B+#FLZDQ__.DD@CV3W3E4DY(8?;A&5&%.
M/<V9CFR#_D6W+C]K%IB(,W+/-$(6ICWY3;,\)`5ZOD/CU.S^D40K96^HWB0#
MZ6"DEO/YJ*4>_=CNRWUH,$"9AUX5$),+>FMAJCU5%84YTG7F:Z^QBQSX]@I#
M!W$'&.#K)PM=(_?,(P2J*2_-GM*.H2Q,LBJD?$*5.VH5<,_1'#LF2)\=ZA86
MHM*18Z@RJR^#@$LX2E_E14&/$]C@%A8@*`'VE6Z,<+16#GI\S*K#@C1O"9IK
MIA%.O-D&FVVK2/.=8;SY%"`FCHY+4-U!7PQA59*2>[UXTRU+DHO]?K??+4IV
M:4-W2+.^.C1R$G"L77F0;:&KVOG)<_%>#H)_Z,BYM$?CL6F94,:Y]YX<TS`A
M?$34FV"=/07;^1F;MOL;%(=XP!&PC4X[A;,TC#HYXG-1BMJIBZU;@B%J=A>W
M%@324)1&%'-:LY@C;P\3OB*?B@`>/BEVY9*8DKE;H,#75]WR#`BVOF%LO,`0
MNKRL^FHWJ=W-Y"H`R.?]>MV^($AQ20T&G;CGYR3$Q7%!8C[W(H,0M9/5KQ2B
MPA?R*JP#WT0IB(-OM06->Z%=P!/B(>/*U)[`S[C@6X2[\&XREN"@6AU<O@;0
M;G>K@<S"I/LI)NX#(K,OF!#\`HU&Q(:89XM@RR-1$@A?F)B04S$LYQYZP)&)
MRBJL3.G)<<>:3Z0T&"[1M(>#;BE`89*;,SQ[HM,O)K;/``B($8K"OZ#7IW,]
M\#@TOH5X&U7B@\#R&&KCA<^?R_7P4Z5?5.1VPF0W.9.JW1R,P-4!%X)?8?"G
M0UQI7&%[0ILXW9%?7@01RIDUER'.UTB3SK0`C!*V1).*BYJ+VE?[HC:]PE$G
M2WR!BCKLUL76>7!/^8/V&C'L*I0Q["6G[M93$L3%)5$Q;)$B(C.;0UG)<RS%
MZ?$YLX$Z5(O1!-.:F?Z(FDZMA]:E<_+\ZIBGMFE]/G(A$CPZ*4]C`Y]KZ=R2
M0+WW+M;_%%PDZ27&S*FJ^6GS33WQT:<RQG85C+<3L5JR9DZZ?'W0H,U!>V08
M+.\AS=1C&I=VD+9'A'5UV(O'(3DTR@'AE(7:&RK\8.Z0JT&O87S5B$W'&S`Z
M\V8>"[7!_=$%Z?(":K7[2K\3CY,VTQ/&QR4WP"AW>F(8(^_9,`[L<$[0E&X-
M>$;^.:(K[-"YGYLQ]"4"`NVE5N-X"%>+FD_,B:E9(>2LA4^Q!>&,XR?K$IF"
M[73BT-*U<U/G7%GK]/M<""+=,_2054HC/<VVB98@,L&I.3YT(\O"+YJMHPM,
MSK'WY(X]*YR?6JUA"P]/U80;YJ%:)6!.V58%.AY\W&KDAK!-40;KDV_I+)=&
M."*.<!=0!'";S@$<YT<\>40K`;I6K%L"RPHXP<G4OY!14)II<)?7%Q2>G!C,
MKZ<FA"Q??%M#=^DXGJC,NKWA>D`^D=)@N,74[7>K`73CN72[(%VAJEE$$4IB
ML*H75BZTR!BC+M<&SD+)'-04\Q1E$);P:=6AK-:9J7+*7ZRA51X4M\U5"JP*
M%]8>='K]7F>P!D^6SRB*A5M`[8'2ZW=D83R5.;`"`BKB)VKP7P5$E8OL7K,0
MQ'#/R/;0/2+/IHZ<C%TCLO(XFA/3RCS[M&$4H?;C^UIR2`KC2AUSV80KL?FV
M8ESK3HMM6D5,S-W4AXQ39JK:%I09W1!2L8%UU]A72$X,$*>4.L.:`)4W*:6S
MQMBKPL0I)J73[W!B"EZFIOY%W-.PFYSO\VGP4^9U0`-%$:-<WAYZO<3*O@AM
MWN;1'_8*T#[#CGLS9G9`9W,"YW*/K51P(>([4HL&>42K`,<I*!@RU0].P*<D
M3Z_4C8_7O\B):>:B^.Z19=$=F<A&1+/H)C5C9MJFX]+U\F<4;-ZOU`<EULV*
M(:@:-:__ZLG#MT,M$%X-$QOSWPHWM]_LBN,^1W."Z!YW>N<;?#'#Q#7_8C\K
M-&BEE]BSET^U$GB\GJ&=.C%6![SR)JJV.UL&R#UX&I0#2'TP];Z!<589R:E]
M-=T?16F51\([3`*'7BV2\J;4'W32O6!56#CEX@>=&['XF1:"Y?;P7J9@O0D9
M;`/^E0D/#69?D7,]57HPV?=@I;'4R`JOMQOL&B<",6=P\'0WF>%43"N(GP69
M"1O3S9QMZ+0GJQT3%3:(5B\Q&LD@)X2'5WB=>O"4M\V60K>BUPN)W\(2![)R
M(3$C7#V\('B6?2&>LSRRMAU/'#:0RK!MFU_>T*JS<@K[QK/`H.P@F.:-$^OC
M.FSO[/Y)>!5$6%E'/82BI,3QUB0M(3#<\SUR'7!$@I5D9HZJ`?%*J"^FL&A2
MM$I7"->ABA*M!!UO(TVF.JD%77DKZZPULAKP<3?+7CF`U]C&\6BE^IG75F*B
M)9=F!="X8[=$8I\:L(D$N_UMHN.573N1TZ0@NG@G[)\V\N"3(&JFF2'1&!.T
MO`X$09?L$@T3Z)0!ZJ6+9NQ(&'Q),)N=#<V]TJ'8,.DQ:X.]$_+AU7YWD$P.
M<I#R$6F][7XR-<FABXC;_78&R?Q-6Q415!#XJ"_(1N/TT2:Q,?4&8L*(.,5=
M'R*!59@,]=<!BWN"H-?+:KP;H%TCMZ:)P41O%"-4$H.HQQ?`(.15!W(-,+B#
MGY[2[1;%L>[`W05X,W-B^P=[]&B&[)%ML%^6O^)G_-OS9Q_RS@=6-L=0#]RW
M%@FO!V@?KDP$FE\B?]ZABH5W_-W;NE0RJJ_!,4#'DSKQGT>V$GS<G5)O*_A$
M.BQ53FXQK!MBB<Y,+8GQ=S#F*5U!?88`?8*N/7JFXF;,3D1$#D1\T1Q3!P,_
M-RW/31]=*6JAN8<SVIT(^'*8ZN9KG5+6'3K94;X*MHA\C<F=W>=L-W06;EL(
MS_55U)AR#QJVY&.YO6)A`_G*L&[P6KN`M7@WD(^V^Q9HR\IVJ)9$RWT$;W4C
MC;\N2WL@;+.<5/1FFOB1X>!F&KY3QYM.Z7'GSA"#O#&GU,:T*!6+.'*@L:A\
MTZ<BMRWD=:`+)+"J/O7,!KPY*:**84\EG-HZ_&2BIB*XLQ(^;5_NF],?%>)%
MY4M=M!K%.0\X1_>LR3QI#C(H*$#$QG]W"*IS3#<\\GG+KI"Z0SJ>V*R6S'1N
MFVY0K,\X^XF[+VIF?*?%O,NB8A;KG^H_]PBT8?\CWV_?(<<EINX&?=:(7L3'
MQGT7F(R1F7EEA)C)E>ATU,0>)&&."@F(B7*WY+-Q.464E5T6C("O:AV0E`JO
M^&V%2[_-G6$;1KOTEL:;L?]OE]['<4^S56=FSQ6SA')#@U:OH`?9R,WN2J9,
M1-\IZEDYY2*R)%A'4,JSCK@3"S-;"G#?8(&'*XE0/?,$T<1IXD/8RN!N88Z@
M7F^2RN>T3>%RSPUTJQZC;F?HE<Z*O57H)><$4HFJMROOBMQE+R.6S."!'3^)
M;L,.3^,&=S/%;MM95'Y*HAT]G\H%HQ[XO'LQ@A%S6?C+D3840RZ+6,Y-AYW]
MK/:`5>JFX20Y03SE-_QMQ!).Z<=G&&J=^,@F*0Z+>Z]?EQM6H9-D%6<76[??
M.@=!Y:"Y4UB(8LXN=,[N=K<-YX:<TUPLYI/'-@=7:ZZ)\PU\4.IC@_=L5>)6
M8A$V0($$:?04F__WI9U.45[M[IE.ZFC89@158^;>DY2ZDE0<<WC5^9I07DS0
M:JJI;D90.6CN\P/)8V\5@`ZOD.:?C>$[!K>6<F4@>27:2]Y3+0`RN(@]O-0K
M\T+V:D4\3)[3+`.I?K:X3W=NLIPJV`H_CARMJ6LNNA#QRO'RGV_,.`,BCKO(
M_;P5[T#=S$<14/4S5B*W3]'HH#ACU\@]TYSI+<$T(C*^+'YUJ'Z725U&N@NQ
M4@U:4CNI,SX%@=3#`*\VDDE^R^('586+X3K$JC`6"Z[91/[M5+32X$VUR5:C
M%YYP8*@+/6\OH?;BFX,$>"!81\A8,TK+&R[<(=<C=$$H^X8]L2Q[B4ME*T/Y
M)LQS)R95MLT\314>9DJK>6YCF#AE4AA&+>C+S[*5Q9ULJ=N94%+7NXLM0N>=
MTI#K0`[*@Z[)7=Q:FNW2A)GP=#[+N.>MMDXF%T$]R'D[F`W=2T'T.6&!KZ?Z
MXJMV=]`K$IYDX*@'/W=XE;@PL"S^F(^:8N+F74]?F9GG$:P$%^^,=#>Q>[`@
MNCL88/OV3@_OU"6U;CL^@9%+M1)PW.U_*)=!%Y5PK:N<_42ZI'6$JX+(*<-!
M>U`28E38]:X5=Y1AKIKKPLC?%>4WE/48<]SFA6EKME[C\+ZM)'+I%@=2#P/\
M-WT4FI[8B)\-.VV#_D4CA&<(D^G\#-M9F)R_J7AVN!V/`'B0U,4#;Q0PZ-;+
MPPB42L@"])=Y\"%QZD;=E*-?40N@3="L`B;'"G5BL:X$Q,CD+]V\5:G1IM=C
MHJ0$</#&3:F)UG4X_(Q;E0LC)XFI"`+N2;:D/O(@A)-MY\C1B3D/=L72,[/0
M1=W"-V!6;&/)`V#[8F']3UY1_?B#Y7Z<2YIE3NS/1W2+K3E>'$F.N[#0YZ,Q
M5-8::S/36IQ*KCF#[L!&+Q+$&9K]@?W^X("7&'^46$G'_`N=2HH\=S\>_3!Q
M/U)>Z!]*XXD^N,8NDA3I!VTV__B_@[:B?&2\2'@L1;FAY4^>5C6PW_/X[US,
ME/N6:1M0V:G4_;\`6GDF'J8`#/2I>889')$VZ,(8^Y>#+9K8&7Z85(GF3!K[
M79=F`9Y@[Z`#+VDZ:"2Y4R1IP6("9?HG^,35)DCZ9N$G^`1:Q+'DX@FB*V[2
MB^E.)1-*.MZ38QJF1M=+/P25T67PY.<T6K$1@3*LHK^%<F[+'W_Z=KO\I7S\
M^X?4MU=79XD/Z*/X-\&&R9",Y)>)?98H$O_^6O-WITI76+.EKZ_Z5+,G*`/M
M]=77/^*?GK4ENA,7FI7NI_"3'I`^M;&%)S1(H35\D#3;H`6C,T:L:E^%\)M%
M$A]`<9:%:&2!K`5\19`4[J`&X4N:(\7D<!E!\H&I,/*:[N[2[,6'2)GHZQ<4
M?8%)]!WV2/2E:=.Z`6>6!1U+-QX1-,(7<#+2G"[R$E:4?CK&9$;UQ4PML$QJ
M67,"5F;.+1#MQ+^UREK0]VCNDV%B^-5F6-@>66;.HQE0U[68*K^-1@G+`_EB
MS[7H;M^PIHLEWM$*PSW=:Z$1PY&^8/@K5NO%Z/Y+M-;L[\ZP88X#@XE]/KI/
M6#:UG%@C9:O='R1KM<#W`8S$O_[0+X["BW>`<1!/K)%*^)FVWZGY_^U]:7/;
M1M+PY_R+*;].O7*]%,-31_QLJA1?T:ZOLNSLDT\ID!R*2$"`BT.R]M>_W3T8
M7`1(W`!)N+:R$@3,3-\]/3W=\Q4(R2V\R\VY*KOTF(;69S?X"2@P6J!N"]+-
M!3?Y.@(GLOTK$19;*0^<S3C7&=?4-:`-*>!L1#:CRPCP(O$\<YG34[>7+T&7
M&!IG7HE=9O%[BO&!$D9-0W`#U%Z]>C9S35"_427\;RX@]]@7B51`$R\8*%@.
MW+=Q3,M!_(/@XYBF@SR/:#?YO:.YN@9(O,WP@0M7^+Y49Z2G5,LBGHMHB[LW
M(;[K@WIB@`!0P[BZ$)V,C:K#$+T=2@&U%NHQ8C_%OP`,GR@VJ34=W&S+`N./
MX&V$A65+135!F@E:;CD:?`!J@'Z7J-N0Z[^%K3Y[Q4W,TX<_H.80'(+`+PW#
MUM&X+U1KKAF6@Y<0=7P%%8<W#'P9"TA0*R'OFPMXAPNMA`HDP/8^T6'-!B@O
MI$B0BI8#0A=+QI=L93R"#)L]T(4PFJ;"+P)9"'QPZ8@\9;,Q#5"$L$II0HHI
M8&ME.-H")H9%*5(#_^7H)-H"6-(]_A3^P+$#DG:`+Q#S2'4@$B`@B&T[00LH
M.OB$&JQC8Y@V@]G?`JU`WL[_Y?'"$U=,L)DXD-RML?&PQ]"_[<%Z-/B#MV9@
M;!SE@V("\MVWILVJ#`'O\&*`'IS'Z2#)AE<&V(/57IF<$SHM]3M;PW`K3P8$
M"M!C9N.!`$S(EF%[\J42DR_(U`!+D;HPK*">E?,#?8#^:#OF1%98`"I\-![\
M/PZ7AL"30>1RN4IT8$R?,#ALE#)3H?A1AHCH;K)D'*N"TT="9JTXJ'R0@2TJ
M@]190N@6L)8'7"X@/YE']X_8(_NG!$V_,@-;*?PO#A\O?$[TM0T((:"`X';G
ML(CUW"$2`(P5&5^1F'RN@;D#^RO</M<;DH9@3A<2;3'K)K`Y"7"UOX7+OE&+
MW%#P/0'?D_D,H,S!O!S2YFX4W-RQ.V>]1NL#`A&`,.BL21@+;?G*AN2;13*,
M1V!K-/5MVX^Z]E*87]<WB=/R^\4A9A=`]M;D=!IK!;P3%(RU\C?WT4(*$T3(
M66^$.A5^QW*)/HEP+]"\P-S*VMOR"L^:/@TXUYXI\XTPOCRGVNWW.'O2=Z[M
MAO5(3,0!2KN.1XY^DI6X-.G?A]W[!5U:#WQ$^R-2SGTP>!YZL+"*<*+#"/K+
M6=P+9`.Q5JJ%:<]S6!Q.`'L%5)CXV@-8$<.!EVCKOP1_WS`#GISKK2Q<`X*A
M6-A)XZT#!UA+V(>Y:LZ=-::H@X*$'<;<%C9>6)XY.1^P(5KB^$*1HXWR5MNL
MN0[J!Q^!T3V991&NB35H#R\XX2E`/E3L6+KFOWS1\]CJ0=$<3UR\W97IW9S`
MJ(I(27\2/[JN=(_=&\;B447&H2TB(/<>*Q3$[Q`#_(JRIRY<3Z,'%M0-,*@4
M]&2V\CV!I<6B+;P#>D[%>M@\<(/,"V9X*"*+AC!N0/_"]$!R]()]=*)O`KH!
M9-)PS/TZH<>X2CPXXW/%L3RQ\D><[Q(UD`!.1E3L?N&M)\`S'J;UT)>1@[K/
M2<MX(B($3T"&M%H`-5US#%ZR<`9L]+0>#.U!N!!K$`02T!ZJ`H59X%CA*@$;
M*CE3Q(H`TT-X9R0HY:#$P3NPC0:-TZP`H%Z?XWX2E4,P%.-:2.98OM<4,0!(
MV`S;!E/H6<=R1\3/;\2.X$O.'0'QI<D#_I4.+A5MB"V7AA;W87'!6*JF9?L^
M-VGAV)U#[2X`7JHBT;E9&!3S"OHLIJ$;R)"$SE8Y!Q*.6YU12537ZZ88V\W=
MKTRE.BSQT;)O&[*B^,7YX*H71(DJ4"*M'UW^)?F!L?RN*B2^KP.[:*`F_+HQ
M+$6C7_SK\Z2&=?8&0[)/A#$UN/QPK.Z;7%,X=A+X@^^O+()+"^ST;+"8I-*)
MFQ?!52FD8&E=J*'N3</9"`OCK9;4ALG=;8"%>L:&D?D]*!IKI2YM\0;NEPR,
MVX.Y($%0P&/Z"YY(_8O!$A&'?HH$>[R%XG[/$UK7=O?9+09Y+`.=!D"R<&$`
MT`UIXIN[5X"(Z?EH@)(6@HV+</R:LAB#ADWX;C*%?.8E=;,5U\2V%(;@??9O
M=`EA&1ORZ8Q@D*07HL`,'!<V?.&M,.#(N<01\Y(R"48T"7-KW#&2(\<!>M6S
MU`GT%#9R],*GNPSN!];(PU&JF>'8M$E_4!<.A:6"X=<HL5T="9C$>9=(EA!F
M:`$+@Z(`_X'A0*C1M4Q@OS"S$B6]E?L6*[!-Q"FE1X@&E9Q'TIC*3NL;F4D%
MQ)`[CE$)7+H,+A#UA<:7<8X9<+..M3=P*@Q++.%57]$/IW(+3[L$,`5X(H#*
M$9<+@XA07"CP+$)2V&I)O(F:)[BZH!$`))HXH;0`[#<9JP/6G//@'@?P3M%%
M6V[2824D;J[CDJ0#W%C+1@/(^2(@*$3Q1_*/I4M"\19B9;X(^/WNGT%BGH*@
M]$3P7&)CI2S0_/E2K]HI-F/]%NQ\WSKH"!V>L7/#(,0Z*<V=XYF[Z?E@N&WN
M[H!\*-;XE<A48%XUF-!I-?+"&_<P1NX47QDZGI4A-X=:BS'J+9;*X.&J8@T>
M_L$__9';64_%DIP'U:'<B8!'+LZ5P0;1IE$CV,@S9F&M3(HCN&Y2N,#E2V89
M/=I?"/^3@^C)<P4Z0$#GWY5K=Z?C[PQT3@B!K4_/U2[N*[0;=466%%!`<=[J
MELT5G)O4H+\A1GOCZ(Z%.DSLS9:F&T+U`^W;R\0MOQ6V^<O]ZW#W+IYI\1QQ
M-_1N[%?(1#9R#3``'-+*>'[C46Q)'H"%NP!TN"UY.!D^F?'"GP8=#@5?]Q5Y
M1(7[,>(W8>T-U/84..!)Y.+Y!R,HDY8K-_BNL@'!"$:#`Z9#6B9O063&W8G"
MQ@&])53B?DQ$>_+C,B'V<XFOIM2D+LK$\,JC(H))I/O=N'G(`T%Y"6P/U]AL
M01@43]W[%D"QXI;F11I<<^=9*!'I%_$+B6YRV7R>`.;QG$4D,H!2@^6H4!F+
M4Z"\JGBTK8IO`,J%>[1I2/WJ'W;#WE71GBPUM5X=)>G545"O"C_=]\]"!^SL
M'D_(T3%!><6/2';<M)>5NG%9PN0/=.XOPGH*^='>>7)X1,6%`B08/%7?QQ&G
MRL(A4>E6QJZES`T36%4)!F3=PRKT)REBJ,HVG)[.":+I]]LW5A@_;V'8C3.#
MK;NW40@DTP2Q%Z_>JM%FKD,ZS>202IWSA`=489>4`-!1&U.<$54\GDQ[0;7#
MEDDO&I!+)L>[W2,<\'-D]T+I^ECVE3CSE6'9J<5SG"2>8S^B)&)@H1D7.*,J
M9YSCC$D)!SWTV81R=]>_=@/KOI?@&OC(H:9%>U(3=3K82$=X2YXA%('.A5B*
MC.F"\P3RN*(@/;A>.(0N8K\`VQK-RG]#)SGNRJW`&845D%EQ+B'C;63D/!T1
M/KKT](*[=S3]FNXDA2)VRF5$/09_Z65_?.BR/ZY2]@-UX5(=],9G`0,@,]ID
M&+H?93NDP^%QZ'"8;GQ:7JQG5W)HJ[:=GW21#3*2`1$ZM?"X_H/R%,AW"(8M
MO'`;^ONNL+LJ&(<P@@6NW-O_=`R$JJA`ZJS"9J;QMPBMP&?F/5^<&\MEX/3+
MB\>'$]PHG1:\DH729SBLNQ_"OZ`:?%P9Z+$;CR*8`G[.]G&T3$<)4QK'4H4<
M@4.#ZH?$.)!J*U(518R5DM=$+$;$/46?"LO?J<R>]B4OH@F$Z70>S;7R5]83
MF9JD9TE+P:1@XHPG<3)U;W*91RL_WJ!S1V>V@`*3T/4W?W*_XB+^C;`V>ZXD
M1?&KZW!ZAY+>N4Z0/)(F%/1\/NH/Y.<PO48O*-:JY\8/4?'JYQA7)5)8T33;
MI./0L'W_YAU@`^K7GG-,7+)Q8"N!]Y\\_(=%BHS.1GGJ>5MPPUPCJQ-%7/Q[
MSLMT\*,W.L<@CK%$OCG#P"W&G7VK3Y,+X=M>P@N/B2G4HL!F1^Y[\22-C!?\
MJ&G&H_2.4%G#ST(<Y"U#$61VN`RX4H3ZGP[(U'A`P7L<&4<+6D)8H)_GE81@
MDB[8IJ-FL<G=N(?%W[M)$L^G6V1U*6J'\]QZF)?VEQOY)T[!G?_</TB7HUS_
M*(*N6'O6I*->U4^#6`1VN#)6]$`7KG`(3++\3N\!W,\G_5%D97WV+_X4RC)1
M,1\-6475!7I5*S*NS!J`H?\2>7;<+2N-F7Z&<[\B+0T@7@FXV:/;89$IHL4B
MN3^D,%U%;"SENL;#_L6/#%RW+639$6<#_2T3]9/BN62>3TAT&/2G4?&2,BF"
MXKY\"9;I!4_(0R$:0S^7<U"D(NA.)O/(\W'_,HKO%EC8P+XE3FGOR++P<W7<
M]$D9&'9#7Q[]=Y#.SQ\!PMF&H#X2:Q@E%D4.PWZYF_80."L4&M8MG"R)$N97
M3W:VUM\&:MQQT(?HOEW(LU/,'`@`LY450USJ)<YX8J#NM<$Q%G,[QW*W&YRZ
MD-8[<V\/$;K7-QBENM<'#O5H$"T+L6?VO6[^*X_37P49_<8TT?NCL;_@3Y^6
MGQP;0]@6W2S]#939%F2IP9A&P2AW86&@WRJJ27^ZU3?@_\JRXE_05&6CS9]R
MF8%]A=O!(7:M6Y7YP=#S2//207\0Z.FQ8ZTE`;7=KZ4]0*7G@O>>D4N^41UH
MK7`WYSH>=8N6"IX_@+9^;_<$8-?)*#>[>@NMC"=)"`BP2`_GO83"\C?]\?"B
M'DJ]<GV'.@@6+9Z3?[F%P?YHZ/,:(:?:@P5!]Y=<=EN*TL`<1J#<VS8BGX$)
MW+7(:L9_J7[/V6TV_<UFP5UFJ=M+;Y]3U+\)L%^MW!P3R>VXN>/FJKC9WV)A
MA\9@VV`ZZJ*#/;_9C;?C:>FIQ`\__!`^DIB$[ZL%;ET$@?7/'X([<3%6]8N5
M`ZX5$UCY7.-+L;$7IQ$B*I9KA>7';6#)T;A8)"R&02N\;)MTP872,ZV>&T<A
M,2?6G,%[:TRM63KB2KF(2>#X1O*5U-C[#^EN.&_=5(V[8;?&,*$I[PJ(2]')
M-RGZ3=/FM1]?BKMZ03EUXH(SIE=O'6#)PRH_*C8=],#58X:\`&@D8@I!P>PK
M5&CB`!WOMX'YP)P9UPBHIDQ*#E]Y"BS;4M9>;,_5YSTV":^"?]^(8S:=TG#E
M8ZI_(BMQR(O5V)F8+QHGS%>R@-+L671M%MX3T4.9]$#Q,^Q&Z9I7"9CDYP`Q
M8RZM_[P-XT)]D%":N#OUUR/^X3LVI0S-,()G_N/9X!F;<TW;*`L\IO1^MS;*
M7/[NHDE\<3XW-,/\F<TT9?[W-@*8_Y:F;"QX+'_*@-9GX,,L[-4_GET/?@Q!
M0,LWT7P2B+:Q"0-(?U](#,SIZ.\9<,RCJ6S^\4S\_S/O<Q`.VUA'4$0LKL^L
MC5"[]J+X!!*:X8\USC6J<;(ZYVH8B=+5D,&?B)5N#JOBD=E)2R<M[4&BE!8W
M1-H)RY'2N1.6$H7EC>O0=M)2&/EASU5,`X[JYCNC#24S[V=GX$SC_UZ\K)<O
M2EI:,AO%AQ%:+YNG3++/ICH_(K''L-8S-KNG'>,_GOT??L&7R^4>L0\VA8TK
M.+8?*2FG+855Q"8[PV1;)!CUAA=3#':4#E@A\2R*Q.=UX&[8OQPVC+:2A&2G
M2+PS%5UN-5-`6B&?IZ:,B"(67'$)#%P^NZ9&P:`_&=6*@&;T]1L1FLTOABTP
M^(F:J"J+?S;))!_Y==>+(]'T@_YUTP:R#DT?<7Y"T?ZTX,?S[!AX=F$X&/FO
M3Z#*6DJ<TW29R6DZ2@L#[D^]"$@4@;CI,]J15)BOV*DOH*#*';_BX4\*.[7H
M;>^<FD)W=,":5W^WP7T?]BXGX][E].3UZU7#^E4\07Z2#^G)0GT(_EY_9D/,
MS:K$]!]YCTJ64L!:4Z%L!_<NEG<)"[,\X,%HZPI=3%'_V,2(GJQO2/V`^NR&
MYMC*81+%%B(I>,%YX2-'SPFB0Y49J5R=*,_P2$4X`E?"94845>9RNP?(6M#>
ME-1V)N8VH^PEL&3#_I7(LHRDO.QAC7IRV;YP;#$_%U?0`7F1X&:#^3F!E0EN
M=`GDW?,#K)/"0)J(B_58,D1QJZ"&TG:H3O%2%-JC&BOR-FM\_Q.Z#*B8MCI7
M08C"36)H%7YV;;@HB$QUPO8);I%Q>`KKX#;>B'13:?T:5R@WM'11M\Y,`%DF
M&PG@W)0P6+?%;5OSBHE01AY^$*C@MI5GNW1,7;56?HH=-6"05R038/:N_X>3
MS?JAA$UQ?]?5!!:7:X<YA3QZU3154Z;7BB>RD/P]1M'<"D[^=5`K7I!18*E:
M`7+`.7:VPFE4MPV45Y_/4FVO>H&\W]DT8Z=-/$OBAB[WK(S<,^$55';@F6KX
MEIQK=\D!#>>=96*61C97G9P$2.Q[)EF(W(E.RB0T1L=IG?P<K?S$;30ZT2F$
MTM?H0^-M=4;7U3OA*2`\+3CO;"S!Z8:V&(<FFZ=,L<^PW:7+H,<E\QD/IP3?
MGD0^VGA04VI"R[+1I(052E(8ISXO..##K@-,1_/"C:.BYTXUGFCEL0^MQT@S
M^OMW.HK)+YLM\`#JSU$;9DOB//0DM<X`I#4`W^31IN*Y15VF6E(.P1%F0F<V
M-EGDHDM4.]Y4K)JP4YY"/_:\M=]+T>-M\/`[/?M#*_2L>')T"6N)J3.1U#5,
MGI@9;HY//>EJPW+3U1(@K3!9S2]T5[`R7;C,W=U\Q1>.!D/YGP0'I6,B-W'W
M!G&OVD]?D7&+5;H[R`P768$^UKCX?7]RW>@7D8;AQ2"L0`J,&M&I%4XPJGJ&
MRB>H#4=RL$"'J.U<E>",]:(Q9*DZ=N_8O7QVWRIRU''[(5"RX_9<W+Y=I:AC
M]]J3"=JSGF1&V:I#U!R?=#1*H%&D\-"A2G*&L\%,988*S)6?&?*G<DCR>J6%
M4M,SW]%4!J#R8>UY#<C"6D+-X:D,OH_A\KA4C=0#%&;=U+@7L=N,V"^9)TOB
MP-0P8WF@NB"N3:O&%0/*,F13AK>VY`I)?;<`4,4*Y\4!ZV.L^'-T^CAU?9_D
M4<M-FL@N(Z5G2DB">S5]3LL.8!&?ANU`S'RIM'T:W%;A(&?6*J4.6L681P1\
M59HS:X6=O!)>H9OK5=4Y.0UWU9"&$[_*;`3_H+GXV7#DK#EVE$`WME^?MLZM
MZ4Z).T?`+_CH4!PBVKQT^*<,443[/8NR'<&.G8-GOXQ@YQ_JV%GZ"BM#0*2M
MKHPS4X@J`UH<:_'G-FI&SW[!C7XE>-FU\'*Q1=MZZU;_3'D5*=J>;^<J[.&?
MZ:!4[HE9<$:,6)EFR,)#Z3&5R%*XE\^`K/)@*9>M:/<NF@++R4MFJTFY;!6S
MX)+9*F:&VGGK.@O&2@:H;C.7@9=&L%T\!1.7D5]P/WG@YNV-[^,79Y,A^-S`
M*&4JG<CJ*@.^8C:YJ@0G&=@D[(3/HM/[=7#(';_1%Y$GWP#*+G4SWQ:[W&2'
M/&5BNLR>-N`H)AF@0-IFGL(/%<>23H'18X@85T2L_8DW+41D0M6P3B0.3B0B
M=<$Z:<B!P\1"8)T\U%CUZQ!2"J.EOMHO;B='HIC:7H<LQJG.K--6\BHP39,I
MGV[UKN829^I*,"IPN5_B"F]+'UV&T8%D?`;*3[7Y,#R'%F\S"FK3LC'UMK*,
M>#IIH,-<J<^'DP?:J>EX-9VIA%;RR$>;#)I/+EJ6*)79).1@]2X7M-WID)4"
M7U3)'D=J:(8B5GEEO<JDT$[3U:OIQ*][<T)+/8XN*47@S7\<&!J[KYD.)?M\
MPK)07U>*[I[#?S1<OZ*<+-+QH*1\K:P+KQU?D:P%VD5CK!M#W13I+B/S%)F^
M5F3NA:HN/(<S&DM.*JR%0<,0-(.WS$Q:-/VP&>2VAFN%8U$1UYX/R\JQS@A'
M,]BKG7=KU+<9(6V+,Y`EB;(V7CT\1Z"E3)G5"5C=S[3\RX'9Q+Q;Z_J]9!:L
M8YUE8"2EUJB)W]H!2]MN0?WYJV.I.K=@UR::.>/\WU7K_+5J\KEMF!_(P3^,
MRU(QL-]L3%6+A_S.!L+@S'>P=U=@(H+[QBLNC`L1T/]):_OZM.'TBECD%F*`
M_X)8.9^"Q*;:/>8$;2=9:P!NE`.X-^N-9CQQ?B<:AL=_XNEMD:GPU;`5+?AW
M+(+\T;#_X+`T67@Y>%UUE[YH`C&U`%T3GH5$OC5,]Q&^-\S*G#L0^\OGX1_7
M'X97KVM`7RPL+=(SD>!:50JG.O;T1A(?14UF-7):`M8:P\CA"G$\U@]5FJLQ
MK37)<^U.Y22"HLF?;K>"SXII/WV%X2QE3D/_^A3\RP'XF6\44U?U>PM>H(&*
MW:Y+[/E1N,6'?V9$.:P@&YQ-_?RJX4LF(6&)*:_T^R;\>VU=2H(-2E2+F1QV
M(R9?])BJN[TS+/S1[<!ALY6"X]OP;&ZL>0\;<<P5;>X@=[&98JESQB7$\#TC
M;F)G$B.CP4OQTIO/=]ZSX<L7#'=#]Z)UR:-Q/M<48/XUMU?&HL^^QCP-+I;-
M^%QQ+$Z?N\!X)+A\:;%7].%'MC'YDIOXA6#R'JP5P#*6?H>1.6I`TU8Q@P1@
MFPRP?<D:E)7\8J4\B(GHM%4T:)ES%1XNU`<5Z(*M64SO%X9K?%`TW+K"&(:C
M+8++1"G3$$.!CW7`L^5-BQJKS[X!Q<U8]/1\?&,'&'S%[7F"PRH:"`TU6H&Q
M%$"`<6XJMD*4LG#Q^+X[%7:+"6`()UX9&LQK"1+(WBKGLK>*+B(K@+[X$0AC
MS`@4GELXIB2SNTA<Q8KK0'_1U27*3,`G!!<12L`-\XFA^XU*SFV,@`0IBY*B
MD*QHH-YZ+CSX<T`PD.,DQ,#'3X(/)([H9<4&XS5SQ`UAQ%"`,5SZX(=V*@JE
MH4FRP.F&+0@5IQR280_)9X3#V,+@8N`-F"9UKFZ0]C`H?M@TB<E=8(;K-2-W
M&^@XL@VH>=U6%2V"5J*H/M><A<`1"9=+7E5T25JHFH.DWJ,DY6L1-=ECH";G
MA,@G(=^6Y:R]?DANA3*4=E-J,M3E_/N<;VR@$Z<UJ2!.RR58?_9(^FB&G:)L
M]9PF!4W69V]=3;*[>11A!/V.7HCXV)7)Q)<#'(!O4A\ID&4B[PP[55$[)ER=
MP!@.$N1,#_'!IE1L"=03&C(>LX"R$)H28/09*^`C)WD=8><D$FP4@=O78GKZ
M+EB[XF:!7(H.4'5GSSD75`-46RYJW5"]\NWY9ZEY2*R_<G-M8:\O_+M59#M"
MWL6GI4C-0=>:'GSTIZ.URIT9ZM8'BJX#SY)52_!.4.$^'V*"5H_$A][UK<9N
M/P5ST<A)06V*G>)&4](TP9?Z/JK38RF,W7>&L7A4->U&7]SJ0(E['.$&%+=M
M^0W5VNJ[NRT#?<?](N2X^P`Q`1%104+L._%!"[6GQ6!I2Y8#KA7S7M7/,4N-
M#)YP3-#^J4N5'`;5AT(A*'(MO.K>B"%O7=VY?FGVC+E*/M.C:J_('"C^00K9
MB]_>?49#`YPT(LI]?/_F?]T'8+`4\L8?=6FFW0(L7#,>V=D"RZ.8EOB;X5CP
MN?7BYS"^!,8"S26#32M%-F#W4_=3:3\%FIP>4+&@X<"K%I2_CW"*2_*1IK';
MV;CYAT]LHYMEIHPWRZ^VYI*&ZI.I@L97HO:GS,GC^_!6`V@[D/J%KQ45/?\.
MJR5B-9#9T.&U5+S.G;6(&'5X+1&OKQ33?,*X0Z2^3,.H#=TA"<Q>J1'U>&UM
MP+80&VQO;8>R(*B&PC3E,D\Y2TOFM??JDK,SBG^]:`VGU8J;CFP=V>HB&Z8M
M=.1JV=)V.#C"Z"B'Z#F>,-FV[SZW@6XEN4^I*A'X2WKE6/"0FS_]:AI_<Y-]
MY/:C8?[-SGY[]_G%?HSDJXE2C%U2S[;%`<-1Z1`5DLU:L)=8J8=BY333STS@
M-H,P7?4OCPN7S_=/D;7TW!;2)KWAU:!#6U:TG0U[PXMA]7BK0=_5@:YQ;S"\
M;IC+2C)F.TW75U-9</916?-LUJI*VY3:$DT*KK8$H2\5#V78E.$@O5$Y$+2$
M93HU(GJ3B]1VXJ@Q<3:>7)6-B$85169.&*9W6MNDN7-N0QBE_V-FQ$K=6.P,
M<R&.;AMRV;\X+B>PP7W(Q4GBLBQ7\6J<V@_IL!>S+ZG#SVZ9^BN,M<M(O<'Z
M>:Z.S<E'0S^G*V<V9S?W)J<$W(SVK`T;E7J=C\/8IPSZJ<7^0+"2SSF]3!V3
M.6HTG(U/>HLR'I_`_N3??&:IH,J/<T/2M$$^GNW(.+UI:!:7+3C^K;B3Q/;I
M2VHUW9&F9M*<#6LX%BN@MD^0).F=F@/>I5'=F$/:CI7F(+?4]=XY\LEA(Z,G
M?M&;7M?KC+<5$V?#WL5EZL#P,>[*)KWK8;V'J8GZ.IWWO3O-/Y]'W\[=5KG`
MY!/8VC=7'7(ZY'3(.4GDU.'(XP>4Q/U-5\J\"=;Y_)W/WV&CPT:'C;K5?<8=
M0C`9^"C/:#[^=',8X>L#.*4Y&%R>8-QYU)N,#^1JT0E21ZSM:C0<E:\A.AH=
MCP35NN?S3W&ZO5WGL9:$C7CA'(-P+@P'0PHY-4?Z&X`EK6`+R]>]P;@%MXN.
M%\$-GSX=+V(O>^-IO1<GM^V8>");H^-#>A*HKXJ_UUN@-EB'A/'OV.>$!\OE
M+U73LH,UTHUEN"XZ>U0L]GS0'S-8AZ:Z'1+@P4@^Z#&36QN.G=NY]A2J=M\$
MQ%B2E\,\:RJMJ\3!'RK&[M:!#^!$AV4!8AX0.]9<T=P:[ZHLM^M6V-U561=_
M`[I';'^8NP1K'DX=U.M"95!3%DA)\./P!P=_^`-(0:BFWUAVUZZ%Y?PFEUN3
M;<$-<NSH=AV0U^S-IPY_178R*+-G)A4]78CV("BEHK/"/QWMB0U=P;8-PJ;)
M?@J/\)K/J9P]&[MOMB4NF!S&8E3@'C22?`ZX?2DF^YD!%X'`@QZX-X%5%E(U
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M7C'=.O6MVGL5VW6.QREVG;Z<,!`V7BH.7.9RMR^CP?7F>W+`KX2H\N[YA]-=
MTY=QRK=[_NEN\*?[B172[A4SZN0`\G[>`.^"_&*[:)V;5L,N0U$_:%M<R32`
M-2A0_K)N$=RW@HQ"6*1D9C'IFUZ6'S)I1*9V2M!O[S[7NDW*MJ_;EHBW?&9B
M*T9JF)=VY77+0-UFIQBC3WJ7HZ*;^T,P%I@8>K06HD`EMP.W$&4F8Q5PU,@;
M&_>FDRGSO;,3,""4?N5M=`_*EA15[&TW))(KGV=AR%),BC?U5>]J<I%#("IB
M_]TA/+_1=+:&T:+9].I^IOU\-U_QA:/Q3\OH=U]QU@(]IGU`NY^ZGTK["5GW
MP.*&@6:]C+FKC[-HC'E_SAXU3%`LN<>,:.D,P^=M',F8/QK%A[9[\@8G+',-
MHZJ!;!"+,4UX.S1F1V-LU]T.D7D0&=-FMT-D=D0F]=5M#I<A_[4Z4Q?'5&FJ
M**1&S,ZSF7+N9I7`,"7?Q]K":7Q3UO9+:D>GCDYMI%.X6VY'G[;1)[X];D>G
MMM$IH1_N8;L]J8Z&TG>_+3!1<8;(7C5$TG@XRNBC93WVRAPEJ0)=Y58)D;B[
MZE\>.O*>[QTW=SL?B27J:=OA:2^>1!/;BA%5E<ZJ`3_4M;8Y/BK#Y,08F)T]
M:E./5-R"I+87DXPD*%EPBP->AN;'1K2'CH>P7*:&'#O/GB;HV&JV5,AK%_;,
MM!YF=@\/QZ7?WTFVP$1-NO27_8M#=[>:\^DO3@-Y93EE5^.L_L!)HPL;PAZH
MAU\GFBZ'TZ-S]%/W>TT]:GU.?VU.0)M]_D$_J^BV#@WYW,#+K$&)(X'[;'Q:
M[OYX?'2^_HZNK`5&;M*Y;]`P'KIK/\ZLP!M`7E-'BW75();$R!Q*Z6A1&2W.
MAE6?S^17O:="@\R^1OMW/-N]4U-_7O76IBP?M'&7-DWY[*,!-J,_2]U.3W3K
M0@6F3VKW0OU,&][`I')E8S1E/I^X\5U)J<O.(&+U;#DZV#O8.]@;A+TBM]0W
M&?@!);*F[`E:CG7I?-K.I^V`[8"M%]@RE&DJ7W9WG\T"@]?OWT:[0):P^&.-
MLK<:5:<20Z2^?EU8O2WD$$NC5I@=4=I"E(9EI+X]3:3G9;=W.4&G+WZX<MO_
MI;[Y4W;//\GQU*VRV3#_D6&TP=.#(\,D]:-LZ%!"_"H+&?[/3YF*#XIZA;+6
MX5M55VW^7GW@T5J'WRR^=#2JA[%=KE`68L;ZA".L5SBZCCQ+'MCZ]>F#\I=A
MOM(4R[KYKEKG\MZ&N(GM7L3^0,W;_OS5[?T1*!E%W_QVOQ%O//OE\W#TAU^]
M,0U$:7%@>?6^@O4,/G-3-1;#C%4<:\7(U1]7'X:CUVFPLA/&U(AZ9QJ6%<5(
M0^`S!V:B-3C6XAE;\+FZ5C3K'\_.Q\]^F0RO!O`O%68(J-0H"-3B"C5E/0"D
M#(<7P[1(20`S-9I@X8>`DO%@>)T6)3!Q35IU+U"9T$<!/8SG6;XJG1R"*JT>
M#8/V*="*@=ZM("87+=*:36)B/+EJBZ9LE"&&PU'=ZC&@$B:H$@8C#QF37&8C
M=$UXC]GXJ/'OGGJX_./RPT4JY7"`/F=NK%RDQDJ;?<Z<X.^4EJOQI#W:LRU(
M&:9WL-KH<U:!DLOAM%5*=3\\F5#WT=#GXIZL=TW6=[D.8@]?)T(&?PP''T:3
M5BG4^N#?(R?M4:<M0<FX]6YIW0@9'[4JA<\L]PZLIS&FIZA"XQ`Q/@'5N0WW
M[KAG:OUP>"HS(RJ&J4,9AZ8J,R(BO<W(H"+WB\+N15U,KU-K[LI9=0\C75Q>
MM(25]@C_]?`R-ZEO]05?)K__YOM<<[!1E&R;MF40*C2#V8)6H\DXC(:LH)7-
M:NU!38E,7)1?JM20C?)+K/;*A([=R[T>C`>1Y::9,+Q(/XW@S?<-GT<HC<]T
MBQ=M9XBY$8?3<NXZ?\>YE.7Q$Q+]_$?B(371_(,K)B6`.-M?E=*:I_0$P903
M3"ZWTFQW(@+XTM'M)E!1=3)HZEL-D018$"YV9M)V!KB?&4N&C6S8$GB;_=/1
MGMA0]'E@MA%!LOE3>*C7?$[ZD8W=3UY4E5A;2JDW]L!!1<T533X'_+X4,_S,
M@*]`(8">N#>!8192=6#>UX@Z7XROX3_3Z8N7$7P^'P^R%AEH33YQ0G(N?@#D
MO&A9KO"VZ#^?7C5]Y;\*807<7Q[@K:DX^EPVV%ZD2MFX.@#9R(S[`Y&-ZR.1
MC8L&*TWOR14NX.>GW_UNC_01!OGZR+4'_@'\[U6!^-!XD#H\E&(=16!"3_SK
MHY$?%+!Q!4!QIR\,P<KD6Z<9&6"X3)T'M&L!1:%X:SAFDT#@_(5A@'<+P'"1
M/A:9/']2,$`&"[I-?]J[?"5N^=_HMFH_,05C8*;;Z;EU6]Z"N__Q../NWP\(
MLH5B\TJ1XK*ANZ$<#:XWWY.O"N6]:K9[TN%TUYRY;^?NGG2Z&]!I-I))'=($
M_T[:4T;C#3`N2/-GQ;1U;EKU>XB%75XIJ]0\%+3[,#<,M0C6OFE3B5:!-GC%
M9&IZ65D0JAZAB!&!W]Y]KGKCFG&7+5E:7K=!MAZE7&,M3%R+-2C&J9/>Y:BD
MO@HM4M=8Z>@(=/3D!'1TB<5)"CA`$<\&VYM.)]/P.V'WYVCT.E4F8?=!/Z]]
M*KZ@ZFV/?H]AN^<YF*L4W1_+^%>]J\E%"8Q?%IOOCX5NA3G"\9`4.1K#Q)05
MX?=+MS]-_@FX?J&03GS&1M*BLE\>WI-$!M:]P'(RYCKM"0*#1DVQEF"@:[LN
M1M;,Y3M;L2G__`XTC6*J!BWY9K,QC>^P-KH,M'?Q4XQ@A]-T=J^R/(@F$8@F
MI4$T*@"1I-SM>J.H)B[F?4S^Z+[PXL[EQ?!)>+;B*]K";:DK$JKC`[=7QN)6
M?^"63=<@7JO67#,LQRR8B[61ZO8OQ[+5Y9-G#%*'3;>"L5O>`\5V/AHV9Y=^
M^;SA2^9&0P1L+`!<-")$OV_"O]>R<#GF6C'O5?T<31+8QQ_%FW?.&IY3>>FE
MJBOZ7`4'2-67ABG$)P[6M8!5F<\Q@0F^5%`LF*;"GQ?B*[4D/%"N#&8#Z6+-
MZ0/A\8CYNN+,\D$VN>5HH':,)3,VW!0*@RFV;:HS1P3[;8/]]N[6P\+E2XOQ
M/&A@BLE!B&Q%U>!556<V+,4]3^":\<C.Z)GA6(J^L%[\'(>FA?H0=GJB#DO0
M4SG8LXH(&,E.?>3%/$F+.]W<@N-GV=SMFPJP"Z2"!Y/T)QY;Y_KA24@D[]3O
M;"T.M#E(V8+1=GL\Z&W'L\-?5X.J-)N/\"K,(^";^@J<-K2R40I.1&O>?J;K
M2)J-I)/VDW2O'MFYOL*ZH4S2[R%6*8.5.=91`%F^'<H0W/_"'[CN\+A#V(*C
MIS@^3)HA,3:=0YE<!`-P8917`6T16W!8B/4;J[8-KU4)5(SX?!*;/OT>-F1S
M`_N":(9EQ54$SC1T<1+G(>CXN@2*5B87;4#1V7!4.8IV,4\"9X?#^H$H">SW
MVQ8O^F2ON-G:\(Z$X\;V-K+BPIBB+[;NA$UZ%(-Y9:QA9_T4BO"`*\R90:"&
M@ST^X!BHM%0+XS[&DBG,T/FYO5)-?`=<57@+@SS_TI%90V/_:JJ+>YA6V:AX
MV"C/4["[&S=U;K.W#BSVH]%G0_;N,WO__A4[DP.,!B^31WSWV7MM^/)%#]:T
M,=4'Q<:<7`*QSS#\%0#A4;&\I$Q<K8>AT6!P"1@V<0S'G*\4B^-@<XZP/A\-
M>H/!H+\#.%BW:A%V[SD`!V!N!)CX?4&<O/_,SG#D`$[PKT'8!:#TS<K0%E8H
M#@=P6N`UX:)T0S_?.#--G7LSG<\`U@7CYX"S-3<!XIE[U,,M,:S++S+N9Q&>
M5#LX"7/H_B*N,L0^_7:)R)9`),H#DB#"-\\'?4^9PEHTU=![['&ESE=H2S4'
M@TF*=Q##M2?\8ACY@IE\`Z("8Z(-3IH=!MG@>8RA(S-;*XRD`A_!XR7BW>1T
MH1\CM;9+]M#G2T4EE\%!WI^;')D9]0%\_Q=='&'\NVJ+6Z8@Q3ATF)P1PIN`
M-LQ*I]G$(M@"-`'%C!$HE)$86('Q/B@@3*21MEC!/U!)?U@B#EDBU?._B)CV
MI^4G+Z+]UC#_:8!:^AW&@>]OYK;ZH-HJ#XYYPC?B/4._V[.L+EA82WBYXL!R
MWI!R%2A)YZW&>F,'P`?UQA:;CRJF"!$WQT0=T?83+2$(W$K)3UA-`6DNAY1%
MHY[EQ#N/#J1R;$!Y`=LJ(XI5Q!(CX=DJH,JGA]N/NG``MCG,E2D"A4.LY44.
MB\<,(P'5XBLNPLE-(2$2,BT-"?$,L,6+X=#H5J>X,O:Z@4TTI7>^]_.W_-VW
MGR;W5F;)W?I)<JY2+R_G$\N(3L1U^#(65A>(69)(_3JVY4'HUPV4'W]ZU/GB
MQGYE6-O51X=_R@#8GQCO_#-0420V`K/]E%,I1LHY%D%-2P0RW3BF#&/*V")&
MICX:PW>?WVOS?5G)`S<I.5@,,0:H5&FVNR'/E$;=+B3%I6XGX"`@`O%OO`Y$
M\+Y0A(_"6<>,NN$@((!9L)**Z]XJJOD[1EU]Q1N#38J(9KV>T%Y49L=)&ERB
MP)O8I^4SGDCHMG*_AS$;UV8;@"R(H\FS7P;],?S;AZ(84,,8>LUG=OOO#?SP
MPP]>!(0N#5R%$ND1"#\H$CP/$M_5>!H$*_WDV):MZ!BG!Y+-;*:D.C[%([Y`
M+KV")V&:9CQ:NU+9!7P)B>P_R'\'>YP06'[<[BD(7IYR.QY^XK<0&89/KD6Z
M_]9FGE7L+M>2:1FCK75(2=L^::@1/=O+ZH@41Z2@'BE.J%*($=IV'IH(EW.D
MD&]A=9TL;#%1^"CH**3\5.DX:;L2B%M.<=$NE8SI$5]@M%('.QHX2[(=*4OE
M;PG0*\<T<3.078BRGHT447DYCDIJF*S.N3HDEBDM.V7C*V7A8KCBB;TW%#TM
MR&DI]WS_@&E/6N20H]YT,"BXSA*(WB`&_,7Z@9)1T84?@B9_93BZQ;5,G%J/
MULE_S"UG&_8N!I/35=O%$3CJ75]-3T!EOS+Y0K796V6N:JK]E!;B%NR<PL7'
MRM\H-:0+3Q3=TU%J:6N3;&7=/!RMOISTAIW!*8+`<6\Z3.V('K#!\?;/'PW]
M?)Y[#UW=9J_"K5WS^X?C0T<SBCSO3C>Q:G`+3'ME:RO#MVK69)PBD3)%1NHV
M2"F"REW$_&3A;,@F4`GSA4PP*E'1C$&8%X:#63DY-4WZN&%U:SKD/<-)T>6B
M-VCA5D0\\6NUN$^\2BT_-)"_%RQ.0`?Y5,W#-IC"-/`*`71[Q>#_'5V62MB0
MRQ@MH['E3@9*:K"%8\H:#1:?&_J"_<>!-T5)#TH'=.N%P&MS=0,Z2*'^YJ)B
M2'\JRR"(6@JTKAE73,LOEZ+8[.)'2C5<*0M<KP%,I^HPTEJQ8798%39*PP'=
MU$XVG(H$Q3Z[#54OD;5=PA]BV0K`O[B5#NB)C'*!*R#XE#7WEV7"IX%%JT`@
MPV:6,\/B$3@,HGUN/'!=P5Q[@]HX+J@DO-4GYF@PM5.PAG_"X)7HL("@@$H=
M+`4,M^@1<B3"M0@?!6B_-!P3N"E$^\&8J*;,YZ;#%R&"#@<_L@V\I^BZLZ8Z
M--C"G'O,`S-1W0T<FFBTA#];[!$&8,KB0='G?"&K;_A04.8IAVT[##1[HH\5
M43\>UA.H(M(X^F_U'0+3<_-E$;5WMLFY[17`>6<:S@9X>MX/53(YPVLOA#2)
MC5>&N3'$S:<>6P'65*RILN2F*5@<B!H0</>KL%Q'*I=@Z1-#)F&':AG]]NX6
MAY134QT6+*^#A7JPD!`,]:`"_JB4T-\J,I6]4K'^BHCJ$XN9?*,I<TP7UD4!
M%2.0?#Q3-*0XO6B;BFX%`"'D>T.=*9HERKUL@[>EN_KLFU>/!T<A.5;N`>.8
M<=X#;?A$96U<H4!U20G,JDF:X\D*$(IJ^NA4\XDK<T\0<(J-`OL<%P3+E8:0
M,"BD2P+RP.%K3=:MT;#&D"DY^-\@A<`5??9/$#C4@<$:4/^^^V>(AJ!S06/1
MX/^/C?J#'WNHAH0"_*ZN82;ZFX)`B*SJ)Z8ICWUV0Q*3NE162">2OK>E6D22
M3?NCZ8]]]EFC$CL6YXQ2WX<#>G6)B@.&!(:;.Y;ELAN169F+PNMDJ%PJ-BZ[
MI'3"YU+(V/P[%OU"+E7B*B@A'C:F@8*P$+7CJ8(7(%QAW_IW?6`0_6]7HT4&
M=\4#N0CF63J:%BD9Y&/$OT61<!TBJ0TNOG[*I7X2-V#)]UB+%G9),V;^1.\,
M4U>1W1V\N)N0@A]<3#VH*;F![1%0)3[GOB!E<F,_M*MJOU364+,GO)JZZ_5X
M;!)?8.E@!?>D"!=39*DE<ATS?TYI+4ZH/:@M,$3Q$0X$C#*T=\J8]A:?;V>[
M9^3UK'D8F551YMR+ZF:H?(*3P%$9[![#W#N/[E./E*(,4*RWF=K"T/%K1ADK
MF1WK!ME?8/09I0K4A8S:U&QB`GHC&J)X;35*.J_*++10IQ;'&&69-X>QBC3L
MKISRY(&:VCI4E-C<H`([*?Q.1UD%J/V&X;B4'*5Y=&8A`\8H%_SHS$+,KC(^
M![P<><Z[1RI[1U2K4WZXT-:F7'/N_RI."BY#O[3/A6E`C9\,5?($"*HW$OOC
MG:<1JST2,.K3RO')T\4E/V^.;NKP5@V)N5+D#\23/GY"4(9T:W2O^-4OU9XF
M^2B2IK0R3/LK-]?@D/^JZ'^C7V3=8)59FUN?E:?8@LRI"ZJ/II$:O6FF*V&!
MD8K1NQ=9SO+*1U[<NJI:5":$38FL):S.,$W*\-RNEIX:21/0BPF+\4;//GTF
M=(RGPP0F3UH"X:@P?VR!'APVPX29@+T81(!-GA15SZUNV::#F;YOE3F_$;<3
MDB&>_!G^B`IC4_M;VKO1U@W?2%6D/JI[DM:S:]6W;O;M%\7F5"M]L:,<>`EP
M1&MXC["&]^`B"8A=RPN#]47<0J&9O_KYOU]$J]IH-NH=W]A>7?,QY:.&:YV/
MXP!T3[4P-SD=8,,`=78LL`@DN_)JB\)`!=8'H`US0%&`S:+M$-K&:J5(4"QQ
M#DB"MCJTI*!:,[SWP;VO]3HE(+FUW"](UO/!\'PX3:)&<"UEKKF0R."Z+^I>
M=RIE5=&:$Q@)/1KT[#XHNL[-3\L[;ML:EWW9,Y+@V2\G?DVNNZ;675,[M6MJ
M>VU5LHJI5$/%W+CJM%.GG3KMU&FG/-KIEIJN?E6^M[]GEA^T=K,R`#W7H;99
M`A@&T+@-E&>1:/0F_'N-%X;%XF^BC;,">HRM4+[O06+ND?"V\AVFL)GA]<?%
MOKALKICF$W+%HV(NB+$4KP$>!YWU_.JR[W5D=4MJL+/GTZO^)/H4OL6*'ZB9
MYECT(SP;SH\SHI2AW@_/,KKJ7\6,EV*T%S2<HSL6O+16=9(<_/-<Y&-N`_A\
MT)]&YNJS.V>&&LU6R9"A'+LRO1]GF>;GWS<JF*D9MQ\YUX%H(R&\H\%X*FT6
MD2]D0T#1:^I_%3LM6K:6>*^HL/D!0XD]:F5G9-(%\`7LKS<&$D:U@D/#8\L!
ME$A=%]!E\Y6BW^,XOM4)Z#9F.AJ.IK,[3LJ#C:]&$I^BG1_H1MGA]96QX/UX
MF:I=KA#_8.P,$^%'U`"Y.)@G=C;C.E^J]@OVH)@JC.HY(&[5&7L%MN+1<#2P
M)MR_D8_W\#<;[<DK96/#SM,V@#9T.?\M!Q.G:)(@."-I:6E=D)0T$VI.57=P
M&,-K/0PS`0GI,UR1J]E]LV=RQ<+7=K3'DQA.:)#'MO[1&=^AWL8/`;&[V_CV
M>6;29<NLB1Z%1L^22+%[(L`JD$C':%KJ&YF7<<@,&=$[]3M;`Y56%A-ECY+O
MYP>_K0)%:;N?QZ1['""?U)<`ULBZ8GO%AS@O_BYY>YBL(V1Z0L;<+6\/(?=H
MBQTK*Z@!RB-UD=RZ=$.5-]*!@U>N;<F06O@&/%=RXY>NC^F[GNAFNOYL:G'*
M=W\D+HLM?OSBUT?DO[/)]2"WULB7M/;B&-$XO6H/&JN0HAB9N=7G)M62.X.]
MNT-;UQ>XC14;+-@:.QIMLW%+]G-&9)1NJ(O?9,DQ;D7#'BT6&E/__MI8[(^O
MO`@.?.R(R)((->MS7K$ZRT&.\O3:L#>^OJA9L>7FOX/"[&C:&UY>M0^U-1F/
M?1(GDJ5([*RFM6;6&B7RWWA2D+R'8E;R(F@Z;1I!K;4XORH6GM6JRR4WJ9XM
MV)Z/[]_\+QX:+SC3E?51VYVSZXOV^--'@,^8Z[DUH?5P3`[E2&;$1M/QQXH+
MI\A_HW'3BOJDT3]LW)%HS$[>^F>][NER87U5_=73G<Q2XQ54^:^H]#:X@SL]
M8HTFO8N+R_91+$$%B,=^RR7OF==T23ZI-2]%IG69?&Y@3@]F_BR\K%'0)FXV
MJYL[0HV'W+P4U68SKJG\`::UG/E*OOJH:AI;8PJ)IOZ->5CPMD[MAF:8!P/`
M_1<S:6\P3U1$/S&+QW!,-G?6CJ;8Z@,/)G4YX-:;MJ+JF#>*O37@HXW;M<A-
M/8*%4O:(R'CIL4?.5LI#(&-&$9TH8J)27A83+B`)>H52O+;[9.#R0JERL=TM
M=F4O)K6X0+H8.N#:^K3TOG\C-/NOXI3EE#M@I#"H87$O+W\BU[C97*CX*4K*
MK<'!LV?5E(^*M#4R?HHIA-->NM?I:=>ZHA@[['%24I9,,TS3D6HWJ6+S8%HF
MW['KR"VS99"NV&'@[D'*&..@@"FNU^O)62DCGAF_ERH_@!G.4"D?G)WAWX-"
M5"@'I59$E<7WE629E'X$EF7`/(:]A)C=Z<%<J^HM/U^DAA.F\C5.)#ND,I63
M@Y-:C[MH_D<SR*M0<1?.\*A8AV5/6@CF<QR%&L^.@F#&QLEI];PY&0>IG\(9
M&`?H=M>.L=@<BY-3Z\E9%'$3-!>KJOSH/I@ST9RU.&($#VLVQ[7:HI1Y#^G&
MK^,0/:4^K?#X/(^\-;(3.0UR1/,86F()Q8-=A=`S'U&'S[K=+KANL8JM3[.>
M9^\N['P=+ER\9^X2%[I5X7-/(?"K`@OUB/`%BXQA>2R*J(@@RZW^VDUL@!=N
M**WA=QESN?&2(<I$^G`,KG$0F.+KJQ?>C+0;38>75TT"_$97\)P#_YZ]&NJ>
MBNR3+("%%U(9#%EE:UHQ#.32>X_T^UN;K[<JX1<B`PG4?AAB%U(5"!FI4/GJ
M;Q:8-X<UY,K%_6B<&O6!)52P[HP('Z82W=WK_B1K@;TW+.L55@'SBH#M*CA.
MY;]QN+LYUQ53-:C&\HU7I`W+3:5I/'!U.8IT'DA>4,T+_]/#YXUCKPPL_TSO
M?@O4K$L#XO1J<F@@?LD$X.CJ*B>`,+'H@AQ\9V_CB_*X+]KU8L=ZQ,)7]S-M
M!W1OL%B?..O*FK/9BGJ"__-3:@#3<NI[=:W:@B*?]&]69M_EEY,M<9A&G*+8
MK88J.XO2=Y3)09F$HKE6^XO@_O###S@!Y1A2!=SA(%0"UX7,[1P;A(W"#O0=
M_;21X]6W7NSI(.X9R!K9>994?FU>6.,WT/S:SC+B"IZ[67/'0CT_X["+['E5
MNJF4=H(TKI6_R+`'2WGWO2]-OD9AH_L:@G`;)%PO4@P[KGZXJC]PX5+NJ1O>
M$X7#_0LA..(=-Q]4+*%](TMT1\&CZK8F52SM86'MU`6L_8LO;F%647(5*YZ+
M,N-RD5C;=]B_\`H(XYC/Q_V!?-"3]U'4!ZX]$1@A+%$C3G9F<<Y(%*Y>P)JI
M0Z=70UN4#YYX4V"-Y1D:7EG'WA#%XVDD>V4:SOTJ\=Y)O=(BL>11ZK.\<N.J
M6,EMK1&B7_F]JNO(L\"0'G/`!@,8`_D3Z2NA"K4>L)PY`&CA[22LV0X$A%F5
M>\&6EH3?*R9OL3.\[^(S1L3@>"P=K-\>K$]O8W%T*0DW?HUZ6B3^2CC>*'X+
M`+1^AGYO('#>@C8!@N"G,_]]L$N6H>M<(RFRN/\1F%/-P8\V(!^*Z9GI)/VQ
M5'4%-I-N<JT+/V+2Y/=XI0N3;9>TFP=!Q]M:-"`XX3:)OF6##3N?*2C6V)F!
M@ST0R6`+=%9!K;A]#7XUP&QN/=TH="L-!1DTDFI$7J"%:*JMWH>F#3=SX.N-
M9CQQ#V%>;66)$FP$`<ST@M3:F^]\[M!%M=_AC\#TW,)^!T`=\`],;H/A%8RT
M4OF2O?6P\VFYA/=-$%HQ#NPEV`?B(G@VQJKC[&8^1T6$\WM_P:$FX@OWSR!H
M;O/!5QHW_Y8$]*&@^V\$@`)^$3"&!;Z&IIB`)4L5A9[)R`%+]!CH;*8;H$\$
MB==X'9`#=!%J4-%H^*#/OB@8+_!M"R;MS4GGN5RF('.Y7;]@?*(L:C'L3@#,
MA6'M14]RE+?J`$_1-^'I15<%CWW[+"3*5*5:-4&=AJTB:'V\T(8C``&DEJ>V
M'N#SF??^FE%\/-,DR8ZJ706BT8Z+%#MQAE!N4M@"U;-A4A@K)!QTB1`8\#^.
MNA"0S!Q+U4&7"!:4:\*.$XXG_K[)H[5N7'*[+2G&@[AV%+XE8D\<:,VQ\X;E
MS/YRKTMBU7``A0ZL7*\8%]UG-V`)'=&V0JYF9IA\=P,56-R<H'>M$V@B98F(
MI]N@<@%93%,E"O\VF3?&`0[6=0-OFBY(RC8:2"*VFU$MW$?XWDRH!XH03`#_
M@V("Q*.!=##DH`L^!Y&C^Z?;'5'`@[-`1Q$&ERS2D(48)\ZA\CRUE/U8!(MY
MLZ,32&2&$6\V)KB3K@LQP0%"C5QH5X:W@MWKK^)UUXF*4+4)NKX-L#[EFUE2
MM84]O$2#KL@6-"1E.XTY.XM8[VW/-)49W_ZLM^UE6W3-FG:48E$FP>!6Z^=T
M&=NUZKZ&EVLF+UCJ>BS[[W)`C"N]4K#W#N!"Q8`2+91N8NM">_2$@5#$7!89
M`-"0BF,;&#V;PX*!9HIP.P+.$7Q_3L(O('=T;&>#][_14H+ZYBK:#M<Y!L+=
MPT>ZU&N@S;ELM2,;$="]<QE22H1F#>IG)M`-YI8\>E!;0'^R.<X&#;]CH]OF
M4S7LT00YI<_>AC2KFX`;]6J#TLH]G\`05EYX0`L5I`@<(,OMYH#*G"^7KIHF
MY?'$IL*-%QLX;LU!ZHE+Q63B$!AVS>CAX"=O#2#5U?F_T*>"]XA.Q%YO7LD1
M+^6(2:*`^D,7;KI$6=*>RUT'MD&*[CDS[3PJ40-!"RH-NN\DR"YCY`Z%]E34
M+V81VJD$VGJYS9N`(";NNVR%$$U;SEV=+P0"$OI>_"#_43;'(5Z]#RP_+ILK
M"%XD627%_6L?00F9*OF'CZ0"Y9NIE'OX019(>PN_9"2,,B$AE!AT,/0O-9VS
M&+M4?<E[BZ/"M_'S+[04]JD7*2U>VDYZ38Y+V%-E[OI+^N![WDL>N>149)9$
MMGB^?XK\%QWD),.K0>F0%)*]#FMURL!.CJ=L&]=;3<WO+="1%=U5D$L97Z7%
M177R<?Q8OKZH%<O-V!0Z8<NO2<J]>E".#BW]#H)<U&B86NZ:M52G197+U'):
MFR4,7PJ1X0Z_A&6=)\_!K!$1`1-6-9A;HO)\"265!:ID($[#4BV6&RAD&.:A
MU*.WAH6AM5<J)E>\NF$4K#>].&7TF.FS"(9N3+Y6J5JFR2E[272(U3':C2<%
MHEJGQ?XR5-W6GBB0;.+1-+UG<5W%<V,9LQ0'6'UV:S/JK)ZPU#<+RF!Z4&&<
M'KM]W]N]6+S_+6-QJN6O,F9V?%4`1E-[P3UY_!<,:+JANV#"A8HQ<#&1(A+#
MQ$DVK-GB&AY!]]@]UZD2E(@!^F?%#US>(L33.-,[`TZ*T?A9)F[Z31<L[(*%
M7;"P?%\O&T=(=+WGE'?@Z4?*40"-E!U;^U?4@GV#Y+G:%EM^##(SY4N-2G94
MKB-R61.-ZXCC1/RU@OOJ`ON2]/$UEV*-QEA."/YFHA]1Y[SL+7<3X;#*UK9%
MT,GU(8=#CILV34>JZK`JF6*7S<?$*HN`#2_&S=NJ8\;O:-2P+=P=3_1OT&6X
M"1>X@NN7JI$Y;5_<_.VOQB<O.O5941=?C=`,)]Q8)5&9)=<A*MI:HWB()L/P
MI393R1*7"1=:*@L!^TL[A82NQ12NKP!?/$/4U8LC(422FCTJZL)1<XI6>]:S
MDT`QK5(.47Y3[1YW96&54(1N1Q6^E%N*U!0<^OT=RH8BNSAU:*J,K6.8.#FQ
M*GF8IA1;Q85?QU<9J5LRRQ\I6OU&#E6CM3;-OQUOR#)@]55:"X6<2JC1.AIF
M%:4&[,D)D.$RJ^A59Z_"@0NW(E8Y\894-8#N1";+.Y''<J,O;D)9+&Z56.LM
M[/N#\9)_J_8J.&+&V,:?'Q4LMO1IZ8Y/!=5\O_$MN(U["ZIA1<)(D=MJ86P/
M/K<*-W;XK($_R25T'Z3!YOCJ))&9CCFS(C-2`?I4D)FUM.RPX[DT!;8OZ^>F
MB&&GC#)1ZW/;D*O<ZHX.6A=8[HX.VK4!397*N86F_:F<A?<&;0MXUY_@MX7U
M@F<413/]VHRT]J^PHI.-"HE:45!X5Y9FZH'R!DC2A^/]/EW-!&R/&.#:0JD[
M$R^SC-UP]+SZA#[)!9/K0XVM'B$Q&HQS5Z3[LYQM-!1"KRQ@/KP8-VM1C@ZA
MHU%#%FO/>4.VL$2J`%!5(=JD5,Y?GX)_H6"C\-O0;7OE=J*);^D2A#Y5O#S2
M$JD@!FI$YW:0MD-G4]P9=/5NWY>*46I7>8@(+<2?%2(T57B]A?C,VG'S8GR@
M@&;M:3<:50?H:X='[:>LP%M'N['A1:3?6/)Z<J\[TJ6IM+6/!QG73G[,C:C(
M>^L6-'<;&^QBGDH0+QOPI5Q3*NEX3;6<-]1A<1EXGOEDJ.M:TG4MR=^UI&M;
MTK4MZ=J69&M;$F@`X&+W_X::3,3U!`DHFMXNXDZZ#A5=AXJB'2KVNK])SD>%
MGDM"$]#.>^F\E\Y[Z;R7SGOIO)?.>^F\E_*\ESMG9O'_.##9FP<T@&WMB.T?
M$5+.E6B*/0PUQ?9!80*6:(H6_;X)_UY;">-@]6+L3\P?%,TA-N"T6-1X<OD@
M/^$*N<C!"Z]6B]NS.="32S?008#9T9GQQW%'-N%7E8KQ^F,(_03<+9JB!;J0
M^8R5R!O`0O_ST_>9J<$/_Q]02P,$%`````@`/8$-1S];-8(,#@``0+H``!4`
M'`!H9V)L+3(P,34P-C,P7V-A;"YX;6Q55`D``Y7YS%65^<Q5=7@+``$$)0X`
M``0Y`0``Y5U9<]LX$G[?JOT/6LW+;M7*DN.<KF2G?$YY2HE5LI.:MQ1%MBQL
M*$`#D+:TOWX!BJ1X`"1(D2*4>?%!=@/=_37N;N+CK^NEVWL&RA#!G_JG)Z-^
M#[!-'(2?/O5];SYXW^\QS\*.Y1(,G_H;8/U?__/WOWW\QV#0NR++E8LL;$/O
MCQ4%QEXL"KT[+!CXLVMB^TO`7F_A>:OSX?#EY>7$CEG6,8=X..SU!H.HW&];
M><Y[7)Z3D7BQK8Z"Y?'G/<?RX'ST_OSUF_.SU[W?/C\.1N]&HT0!5V2UH>AI
MX?7^:?]++N:_>^/QY*1WX;J]J:!DO2DPH,_@G(0%N0C_.!<_9A:#WIJA<V8O
M8&F-B1V(\:F?T&L]H^X)H4_#5Z/1V3#F4E*(_P81V4`\&IR^&IR=GJR9T^]Q
M4#`+ZM:H)"+G$J:H7\XBVM/A'Y_'#X'P`Q2B$W/E:@GY3C]\^#`,WO:Y-7J]
MK3TH<6$*\Y[X_75ZEV*TB8\9N'06`.I9:X+)<C,4I,-+RQ6U/BP`/%YU4):W
M67&/8HBC`]&S!84Y+_1IYG*CG+X9O3T;"9/\(@KYGBIDF)#*MES;=P-4QOS_
M5/FP]@`[X$0UB)+JB1U4&%7I$CM5C2N\@M",'MM:`MSF%IL%AO79X,FR5AR8
MT]=#<#T6/1$:OQZ,3D,W^"5\_/W*8HL+[(A?-W_ZZ-ER>:-B%]Z51>F&-]1O
MENO'!G2M&;B?^I5X/.0)F^CQ#+LRPP5CX+$KGU(N5D9=Z;M0K?2[M/@)Q[F@
M:4TL:D<%\3]S7I-NBR'%D/G+95#:`'FPC/CGE"Q5,A)MK'S&)2`K4;KE]GN$
M.D`_]<_ZO1<0'1COO3O$QA:MR&-?B`>,ZS(F%F93L(%K,W/A"W@*W*KR19AJ
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MEFD^L8=5%-[SR@COF5"R`NIM)JZ%/2Z[6).NA*KY.:0.:3Q+*2`U"=IBG13(
MF;$*O\.>A9\0'YVW:G&);]:VZXO=W-\(<5Z0Z^::MSY+W(HU6$Q"5$]'!;)F
MK+45Z"D0,A*%4DN;L6*.-F<FUD9,<WD'P)]0'YPQLF:\F_=XUUZ\EU6!,[.;
MI</9F6%*]2]5LU2;0SIH@;2D(I8*?S9CAAZLJA\6A'J/0)>7A%+RPON][#2O
MC"R$4$EF*I!JO>2HO1H9@=JU#X]D"MR$X$PLJFYTY831+JN:T%3LBG13H&?&
M^NO29P@#8U=D.4,X4/Z*8(_['9>=_\77"$##T\JM`39R=/<O*$1_CX),]8Y]
M;*/P'C/67PFUU2.L>F@U`[`D4OICYBLSUE%?,0.;K]2=,<%/8MRXAEFV:1;2
MA*C(:8S#1Z&*`B(SINDU6O\7@NVF>ME\6?4[VD19QKG&GJ91N)`99W/7,`<N
MI_-HK1/:*[U$ESP^U2XA-P[K<@45<)IQ')>0F2_7'CQB_U@0ETO(Q`Z>MU&/
MI87D^0%63FX$G,6:D`ST"CC-.,&;T-`=`X5D(6X%%+N3\1Q%9PJ5>F2I#QKE
M=<5^)L5&$<!FQIJ-CW!+@I7.IGH=A4YF7YL*3%X/!2IFK(4N'`=M)9M8R+G#
M5]8*>59V&[R$*MIE55"9"I52*P5B9JR=IN!9?,KHW%@4BXVV"]OVEWZPA\,G
M&,A&V7F5/D.(HP:#J9#JZ*I`UXQSJ(3`P<ZJ2*V@L`"^$'B&;930F#!QPG8_
MY_/(_`E)'>[=*4DE;E.=H+(5%!Y1L!`W=?HI>ZO03K)&_#C,*C?F_S><G#*Q
MQ%IG`1ZR$R/(/IDJZ1(/GK:BKKZNN;8^^B`"H9;)A6]5(V7+.8AILI5VMARP
M7&!3>`;LPP/09V0#RP?8E%!%"P,%58>3@$"6[/YU]G$\H(>/N^O$<I*1`MN;
MG(B3%%I$7)3X5)9$XE`QB;GH[+0P.5_F?A5LE>*GW1B?/8174T3G[Q**[G`I
MDI<D83,Y1>:*,#[1"EQ(S%_"AO[`)RFY+8`RPG@S0$G8J99"FC#=(NMYJM<)
MC5*ON_,YI:2D&"&3,TG&7$RN2Z!:;ILZ_RK>DDZ\,A.0M/0F)XP\@.N*<%#`
MO$MS1;R7LT08,4]T<,\0*I<=22LQ16.K'I.9@.IJ;'+.RC7PY;:(S!?&Y!HL
M"?70_X)_<T=^I92['%8EI9E(%NJFB&@LB(TS:-J1U[H\66=0SQ]SZUKQY'NT
MNW<_W^YQA,&DX`1!T6/$'SJ!;HDLDHSG[5-$Z)*UBC`6U'H&,3K/9J?H+;?`
M-JS"YSJ&EB"87<*<4(B3+X'=K'E'R[5`V**;.V[#X'B><W+SNH'M/*!<_8PW
M':"F5#YK.S5UYYN'L!]1-(&V$H[D75=:TVU3^PS>@CB)=A4GS^CW9XV7*_6W
M?<KMK!O@?D'2P,LGFZ5TH4G4=-TUH'+92:,^8G2&4=3T0Q-(8DL+*'8Y>#D*
MX^&5**4`ZNW>,[,VD$JD(F1C=S0HY<BE*(\+P;22"B3?%2#Y$P[A!794&,B,
M[8\OX"EWI:7OHL$F]:Y#_Y7*F!M4&L;=Z,2_6*/0`R\!PSP7?5-"E?U,38;*
M6,`E"I7G^W4YU$B"0!1!-!J4NZ!$)667FU+E\I,<P$;G^Q6%\=SRS@4]X6WB
MD[UYI!9FEAWNN@7_A79W_NMOYZ\*W-NM))G?VWPEQGM;6\;53W-K+;A)HE4<
M_=),L)-^#0>)\*DG3EWS%@2\5;6C,KZ_98.5U%O;\2RVN'7)"ZOO6'$)AW&<
MN+J?:1I^6/&%#2>4/",.PN7F*P/G#L?[FA>\UWR6)3979]PIKLO8Z5RUJG;:
M$Z!VMH&32_OH&"W\`$KJBPP;R>95+=XX$K`*[[$A6M$R)L>R_85VQFI!76.K
MS(S-:>&/("2[GU\C%IRQ9@`MH-@E:N0HC@U`J98F?VGZ8<&GMI<6UTW,?[G3
MR0):BHFB`"4YT;$AJ-+5Y$!`K2.P.D>K=8Y-CPYQ34N4AB%VN0_XUPE.JX=Q
MC;`U,[;CY>YXC83RV&'W]%I$4:*9'QQ*9,/!:C%'@6#5F(_-(ZK:IGILXV$'
M``J6.!W?_K[#T9<HBRX9T&;9=?_E+,?F!WIV*(\([#;@(*M#=.?,O>\%U_!Q
M]4OQ+^!1.H",Y_@]0&J)\H@ZLUP@NG\@OVVF1:N$/$E[_%"G-"__EG>C`=^2
MKJ=*9&1U7G4_;F1L=V,=^GXQ?V8UZ_#^H^BK:])[D$I]I4HA2J?1*N3XO4?/
M5J9').;[O3APJ<(4L9"K8,20<1V_9RBL42.DL>.YXM:S$^IHS!65/`5SQ3S/
M\3N!U!+E09MFN8#.O07:ZT>=0DI7E(6%'+_7Z-G*Z$!1^?7#$Z!(;*BD%<[&
M(M9@+;QL6L':8?Q8'0U)-?\R^B8*[MC!!/N17-C<`!2B3T+#]@ME@8&V;[(?
MS*C#&GVYM0JK:?$NVV5)C7B7`L;B>!<9HW%]:Y%VI*JWE-_@T.7`S%6W`9R"
M<RC5_O04/)]BH:WL0Z>-E[N[G*^A<H_.ZYJSJ-%76B3U%)_.BO+HRTZ7*_-)
M/*J8[Y@]IL0B"H\P(X0KU]]J.D1%-M6`_M.X@[8]RN]3Z73(RNJAO`>US"%*
M&54NH68\>J<HL$GY'2F=)LXVO`"2&L[H>T52_7UTD:`D[KF43C8RINA,6\?<
M(FQAN\8ZIH"Q>!TC8S2N[1=IEYT?I/U`X>=F;`--817V6O?S(C\OI8MC^55T
MQX9H@<:*3P$;DE2<=,62K`T=4DD'9GY.1H76JIN"8<B--4FW+,W)*2>5--NC
M1[=8[_*;;WZFF9?45/I7R;26GRS2*US"_-V&WS4PFZ)5&.)[:3'$X9M08%S_
MH.9'6'N7O&7]N!;WJ;CU$TR;J/L@J:E-"[H_6`_H":,YLL5Z9GL&QEUK0EQD
M<\=J`:!J]1T8E/K"-==J$E=T[EZVV%+TZNNH=507;G\@=G_=SY,I1^'`$WR6
M=I>4%&\1-(]00X(<&+H6I-X?T^BSLWS4#>IN`:W2*@Z,0R5Y]K>P^%K_"W+%
MM\3O^,B%GY`(HPB"\5KMQNK5>V`L]A>R@28@W\]N%9SJ=1ZZD>PE8`-C#5_`
MM(I`206''AOTI=G?MA,^W`1?"O+X]&T5Z'4+;=A8LZ(#V[J&5/O;/`ZZ;-6I
M=6HYL+6KBK2_J9/[((EOF;7;H=>H],!`["EA`PMJ?\;@3Y^WO9OGEA8&I54<
M>ME<19X&+&POP/%%Q(;\VQ#!=]#N@RT5%FZ2;1Y%5&\;4#0FRZ$Q:T7PQL&=
M9>6:@HC=LKWP2GH^H\X\^8J1=VC86Y&R6X=H7:4F726[J&H?=KT:.X.PNGA-
MPB%2\H1;)+_J$:;IM8],Y<H[`VDO29O$*]J>:!47926=V5]+HB;MS#M,WQ5G
MF+NOUM\2^CM!V/O&YTV<=G>FEYBOMMYDFI2K,S3;4J))!Q#['^W#J:ZE,W#T
M1&K2U&+J0O`V9$!QET#[2-06HC.@&I&XT55`>/MOL*Y'^.F1[-KWQ$*9+ZX>
M8+[?@#S=S>P;%KY)H,<B_H5/A;99N!E9Q/%[Z]#6DZ`S,.N+&\8`B1]BF<>?
M_!]02P,$%`````@`/8$-1X#CJ*:`20```9X%`!4`'`!H9V)L+3(P,34P-C,P
M7V1E9BYX;6Q55`D``Y7YS%65^<Q5=7@+``$$)0X```0Y`0``[7W;<N0VLN#[
M1NP_]/9YV8W8=OLZ,W:<V8W2K:USU))"DNTS^S)!L5`EC%E$&21U\=<OP")9
MO"1`D$42R6H\S%A=2(!Y`Y!()#+__?^^;H)WSX1'E(5_?__-5U^_?T="GRUI
MN/[[^R1>??C;^W=1[(5++V`A^?O[-Q*]_[__Y[__MW__'Q\^O#MEFVU`O=`G
M[_YKRTD4O7B<O+L,90?QVQGSDPT)XW=/<;S]Z>/'EY>7K_RBRVO10_[X\=V[
M#Q_R<7_=X?/3.X'/5U_+AMWG./%B\?N[I1>3G[[^VT_?__#3=]^_^_3YX</7
M?_WZZ](`IVS[QNGZ*7[W/_W_!:/YO]]=7=U^]6X1!._N)&3T[HY$A#^3Y5?9
M0`$-?_])_M^C%Y%WKQ']*?*?R,:[8GZ*QM_?E^AZ?>3!5XRO/W[[]=???2QZ
M*2'DOS[D8!_D3Q^^^?;#=]]\]1HMW[\30@FC]-L&'\G!!885Z)?O<MAO/O[7
MYZO[%/D/-)-.T:OQE:S?-S_^^./'M+4`%9]?Q@5L&9L?/NX:WPO&O7NW8YW'
M?<X"<D=6[])A?HK?MD*#(BJD(3^?_O;$R4I)8SZJY,\/DC/_Y@7!^W?9P+_<
M739QH6'\<4DW'S.8C[+#QY&1$M\CH538#TNR\I(@[H9BL_N$"+.-1\/>^.YZ
MCXYN^ID/&[)Y)+PCKI6N8R/Z)(;@?O)(/A0\ZH8N-$`9Z1SC^H"[E34)(Q+P
MQW0YC;U7%K+-V\=TW'PE7H3+\S"F\=MEN&)\DRYC[]OI7S\&@LAO?OCZ+]]]
MG1(J!_VG=M`RUD*M:4CESU?BGY7/D=>8A$NRS#\H!QZ&JO3[.08!\RN?#>02
MSC@HYE0X*R]Z3"641!_6GK<5\O[F^X\DB*/\%\F0[S]\_4VV9O];]O,_[V.Q
M.4FL'KS'/2,#[Y$$?W\/-PK4)=6UQH_6*1#2(I?BSTA%10.@3LD>H$K-7B,6
MO$J7F`GY8-FD,%OCLSXKSC9:!%E3"$DDOL&V$AM/#,3XDG!A"GW][5??BF[I
M%/_)#UA$EG]_'_.$[']D82P4^#Q(1Q-SAZSE'X=*+B+^5VOV_'%)Z$YHXH^Z
MK,1/_[PB:R_8*?[BE=:%I&C-)%1O'5,\X*H(BJLZ*QA`!"RK[Z9B^0Z5LVS3
MK/`;:LJ876D:D].`(5+FLTHE6!U[F,O?(^/R/[_5\%DT3L3I"IJ=&"T)L,SJ
M?`M]$,/66`TU98RN-(W*YJKE9[[&5Y&'F?R7J9B\$)@L)387@;>N<1ELR]A<
M;4/)YQKZ,*/_.CFCSTCD<[HMF[=U?@,@=;:707!SOT(,+(2_3;VDW!).F3#,
MEV>"!,7:`L+4%IDJ#$HY*,B!!?'C5()XX)YTX]V_;1Y94!,`V)8QOMJ&DN$U
M]%46_+0&RQU9TRCF7AA?>YNZQNM`*N9+#00E^V%B%%+X9EHIG`JDN1=<ADOR
M^I_D#12#`J8BASH,8D$TR%%(HFX2CR:)TX1S:1/0R/>"?Q"/P[M`&U@F#R48
M2I&HB5)(9>+#ZP4-"#\5"*T9AV<'"%&9&U4(E&(`25%(8.*#[2G;;%AX'S/_
M]_LGCY/H)HG3*S:QH\'+E4&'ZMJEZX!87'I"%=+[86+I[>;W'=DR'DL;1-"5
MU)UO)J!5B<&@F&6E($XAI<D.VSOL?F5!$L8>WZT`L'@4,!6YU&$0"Z1!CD(2
MDYW&=VC]1H+@/T/V$MX3+V(A65Y&4;*GKR*1%MB*9%2PB"6D)$\AJ<F.[#OT
M;I/'@/H7`?-B4#I`>T4BY7;$4JB0H>#\9&?TW'.P-Q<OQ"_U]:H%JN8PJ4.A
ME(62)%@BWTYVEJ\BMO/HM,L$@`.E4H:;@5PJ9"DDDY_O__UCC0XQ_N\#Q"Z<
M>(&,5[I_(F2_[G2-5:@,,D5L0N6#UF_R72R"BT48==5TL0@N%F&$&_+1[L?[
MKTB+*")QM'B4GF^_;BC#C?F]8K41Y?9?)T"Q'MEF?^9\T$I!`5,11AW&DDP4
M:L.4I"A,,7MB.?6BIT6XE/\Y_R.ASUX@\(T6\:G'^1L-U[]Z0=)P_W?ID]\%
M&/6Q*D:5WC%CBD?:6`Z8=+XT=>/HFL4D$@1<,2^,[HA/!`EBE[PF<49T?2)V
M[9=/3N-^6"7=@7)T.]P9V;*("KTL$UD__>I@\I,O"(-58@J*8.D<?.?07SJ7
MX;-`C/&W:U(7"M24R:+2A%4$5?Q'"MKKS_E;3K8>79Z_;H5A2\2DOHF?"-?-
MD@X],CF9],`J/B-J1XH0/&0^^6Q#'KS7_>K<F%9*B&)V-2&P2@FD9J20P8',
M?)UYKS/KD9OSHP4('LKV:Q;Z!@<L-5A%&``84KE`!(T56CB``7!'O.`\BIMQ
M51J(NCE0@K`J%(TN,05!8X4;'B:9*):^E>@R7*Q6-*`"T^@^>8SHDGJ<$FE=
M,C_]5>R/_\$$GWX5X`DG=9?I(&.5I-U_+.1Z<0"3Q@J3/,3$9%O"X[?;P-L]
M:_TCH5M)7]/8-P$MC$H-*&+QZDD<*YSRD/D?>^&:"HLJHX[$YZ]^D,CPM4^,
M+5]H4(_#[]*EF,T&71!+U8SDL4(U^TM7(4&%E.8@B59N6W1S[/`'[4[0RL1J
M4XX7$-F?MU?4>Q1;94S333$-MWUB@4`KDBML_*:P^KMVRZ]W3;NAO!`S)WJL
M<,M!Y*R_,&L';,H2R=599Z5D>G+'"L4\_/+EUGN3SAI!I?B%)V39)$-Q_=*A
M9^T"QJ2G?<$;W,,8L6"L8-#^LD\]J/=/C,</A&].&.?L19A)]7VQ#2R3JA(,
MM0C5Q(T5*GK`U5E"'M@="<2.LKSUN'IJM@/FEVAJ0-12TQ'8$DAJ06XG220V
M_R@Z99M'&J8)I$Y9*)^U"(3%7Q$5*'J[*-$=]6^P7`\?*)/[`0.AUHM#&*30
M&XO^FM8MN'6GG=N&:KYO?FO1$U/"LO4RPPBV*2T\UQH'FL#FMQ[?6O2^_!)&
M1*`I##<6KJ4A<$8>ZY+4PF02A&'L2T[OJ5%0IA"31;=-C^5]3_GA>VESK/[;
M:6DL[.IQ(*<4:F310W5&5D0@MWSP7D$FU*UI0_`B,*T%'+N\V^E5B!2',TJ]
M`:NW6P0RZ;.Y*B5AT:$DLRS0W:VI#$;.%PJ_*1D#R#PN6P,Y(\EI"59(TJ)[
MR-AU;^RLQ^>>[R/&[F[Z[RPZC6YYMIRG:$,O)300^[C1!H2U^Q03$8$D*61C
MT3%4RD@#/F%1-)=6Q4HS:I$TB5'(PZ+#9;%<TATZMQY=7H:GWI;&7OU.O@4J
MO^100*$6DI(TA:PL.F'N2"QH)<MSCX?28;_P_623I!YA8<!2G]9W*?,.F00-
M.J`6I@G!"KG:?`&[QS*]FY'E=3AYDJ]]G\DNO/R*13*NYV8E3BC-2\D^O?<7
MDYUZHQ9_9U8H=,&BOZ=):*OEV6IQXA8:1)!"+HA#?#J&]G0,Z9G36:&==(5T
M<U_*%'EO;CWIUGDB,?5+9LPA27"J(TZ=$:?Z=>O)94X#+XIN5JGP@?0EK7#U
M5#,-./OY<X;-`(0F*8M&-&:I*R8MP-*N2/(85FK39T&Q>2X&D*R>C)4`^=FX
M"3`G:AK%9T`0>PEV>JJ:NB1-/V5K;$3RE[W'*T7@^G-E*Z_[O""8NM>K`F/)
M^-!H/%.2@VYBNX1K><*U[]Z[A&MS2+B&K2Q9C=GG1Y%PS>9+H"!@+_+D<,'X
M&4L>XU42Y&'=^QP&B@CX/GUS5U.GOB@?KW0D']UF5+TD$H?&&YX2O$SO)VYE
M6+@X2&HOR]HZ@?=GRDXHI6Q*,+JD<57$=Q4?%DG\Q#C]<^]D`,6J`@;%V0">
M@1B;!*++"@<AG&:T-Q%=%5`CM@QP-B++"4.7U@U"5EUYQA!:(SCT-6=:241G
M"E4QOJ)_)'29AG7N&HC8Z=O#1]J[@4+5=)N!='5$HTLT5PK$,+1Y.O1HAJ;,
MR]HQ(A5=EKE&92NEG6,`V13A/"P<+6GH4M`UL`5MFQ8HE:@P6S5*DM"EJ^M0
M2:]##;WY5<_K53<OCW@=Z_YZ%\!2(-[[UKH^SA1WU?5O6O?&NP(NL[]/<`5<
MYG&?X`JX''<!ESOR3,*$J$JXJ)J+D.-:,TJ#H$G$^)?Z:;ZSTCD[PT&70K@=
MNISC30-M20A*76$&!*)SQ]][`8DR-.\)?Z8^B9IY1UN@\DU;`64S2Y^!MC$-
M?>C\[V5,92K'%F'500!)%2#S$M.>,K2;C6*346PN&->S/<KHW.(WVS2[0;@^
M95'Z<#<K0:':XHWA\[QIK?`HC0`#,A&ZOJ/X9I5.:!F-GZV_]RQH^MW:``MO
MCA+0DM3,U8_IZ43GY;X2N`E"4KKJ)TB@J7A-4FJ:@TRJM*!S7-^3()"YM$DH
M:`IDRLOE1G!1TA'39Y)15K<4.G7*;0>S3G.0J2G]Z'S@9V3+B:QP(!DJT-XP
M'M,_TW_61&P`N:_<IH2<@S"UE.*KZ%(G"=CJH.;2!E=I1FF,-(D8M'X+[)+(
MWU7?K++W?[O81[*L'S1*A43JGK@#AL@]=GV&0"G$?LS`5V:E6$SVCZQ51X0F
M1/U04()`*320%'S%4ZY9R*J8YH4$X4.<,7PFKW9XE-(S('/04BGP0KI7G0N!
M\V[R?R;Q$UN69GI1Q<5\=1U\W$I!QB'&M:04YMK-!N4BOD(PEV)_X0+!C'X@
M[:L&8E\RJ0$Q#\$"E.&K)U-#LY3UO9YGP@`2%ED%<H:BJU**KU2,DC;37==T
MMYW9+HNQ($QUN=\EJ4P$XIFAQ\+HA*P8)T6E7R(6?Z&@`G4:>OPMI5XFBQ4]
M!=N"E.:=MFJWYU&^!&[8PWX)I<:-REI\A6P*,K)Y=4)"(0=8WY10]6K;-2C$
M<@9(PE>\YIK$RO,PV):O]94VE%*HH8^O``V0^BU/^Z8X_W;HL8]K;NV!4GI&
MI.(K#J/+Z7<AEG:Z#G=/K_VW!^Z%D2!CYZ]._Q7LO-?+?R6[PYDBG>*X'RD7
M#AO^([82M728.6P\#N.KFJ-AC/GB8[[HS$3^6EKQ%<KY32CDDW3)/PM#<DVN
M$\F`FU7Z+J3T+.3$BZ@OE/2,!DG<>-5TV""9Z'L.@G(+ZLL0?!5Z\CN<_+&D
M7A$,H6LW72IHE*)M);&E/,Y8[Z>`=:<@9)A\H.9?F.+-E3DVUM\RN==8[C56
M+\FYUUB%J-QKK&[;&[[76/!5L3"+;\*Q[HO'&3R3Y<"#HS1VAF;@^,_*4HS3
M,W@MYJA%2PR[E&7?U@6O1%N)1??8K*M7I>Y'.=P3IAFQI]L+&A&ES@S"*OU^
M/=:I2%.;HNOQ1UFW8MQS#O!9Z\>!'1Y2(U@H%PQ=$00=;/V0`,+:/_T<>S$$
M6$28"R)HE4I:L=5VM'41%'A6CQ,ZF/Q<`<+,CZQ&F005%()*";UT<.B""2/D
MB=275P!`P/R/=HLKZ.=,(]TCVO(*I4Q=H%B4[<W<9,@%`E""[A"B**8)2L8(
M5E]9%+G$6BA$E_^B7CT3%)L>2%%'%+F@5#2ARWYA4.`2GFM=^YE7!T4NV@Z4
MHTO#X2Z77.D@)"=A5SIHP`/2?$L''5=U8OW:9%JWUF9M.74:;4WN;/P)LTVR
M9'_SE77&JY-CMV7$GDD:;./<UU:/G/DE2O3`%">NE(Y'3Q@.TOP3*W.6#$_,
MZXC&>5;"6\(I6]X1GZUWO(=*?TSUN>+@._+G4.K=^$Q&=_9.]YO=BG>6<#'5
M=IBGZ-Z1*.;4CS-?W.+%X\LT8OJ"\16A<<(;*6Z&&JZ\:Q\R'$HU.YQ)Z!P$
M"I)V"_EP>M1]/+TB=1AO3IK4A4U#VOJ*Y$VOXO1'(W*SNDD_$S64OGZ2,NZ0
MGZ_:.Z`4GPFA0V;VA.4C=*)L^)XEY($U,*N)J%.?_?-2@SXH!65([I!Y/!7Y
M>\3W91W8XJ,/[#;A_I,GLU@6]S27X?FK^"U<RWJQ:=A?=+-:^,)$X61YDD2"
MQ,;#X!%&SI]Y#S@R2NT8E'7XLI!JK)53%CX3+AU.-ZO=WS%]#(01[`O(F'8R
M#XW',K`-V\="J4@'L@==2E.M>3*0[G0<S,0>/"[M,6:00GUL^KN^]$P6-I/9
MNJP'.+,>#!L1?EB2@R+)[VAO9[WHZ2)@+WL:.[^-+4:8Y.UK\37KE_?N;>OL
MPP_<V]9YA!^XMZUHW[8.98;*A?V6LV<J=H:3MU\B^2RO2,B]$)OH<VI%JW)<
M]QY@;]!V'0"E>=*'$>C"'V9]*CE`%8WS[R&YE9?7KZ%/`U+!^H$=-I?'_`1T
M^S[4)V:I;^,P>\A='/;3E]-$%P5N?%]8;TM)Q[X12(/>JV\1`-^EKZWJD&/.
M(-:9@>C,C2\D#?O8:M`C<[O%$%>IH"1._;-G-$I3/]0W'C7$_ME$`^)(A0LR
M`UT5S#P/7358#`K:5`*5(S>;0$<J715+T!7*-,K`TUBT._3I4@?G6+7!D&'H
M;LZ_D(J.8XN_1Q%(BW?>L'J>44EYN(QN^)FL14H?$RBLJE_G2D8&X\Y'JBU=
M68COXE4P@A-/5HG:_;=$>A:#KO!,=.^XWUU,.Z+T*G8A?-!JI2/).TO]%HGI
M0>@S<(_7I8M2QD`72]+MH;B@U"$FX"M:VL1;['`LHK'F85>G/DJ)0WUF+G*0
M#?B*HC81EWM3*+[6#'0S@E7*N`P[<]E6R)ZF.&I]0>E2`+5[7_72C"\=[6!K
M]-RJEM8)N.5DZ]'E69:F*B\=&>[R?.P"NUN5H\L@2BTQ&F3FZF+&*(RE5)NK
MF9\7`.Q@UVE[:38!J-?,54'!"GPU6"$K9:>^)1(,##QE'XV!U^PS<ZF#;$!9
MRU5Q&+GUWJ2B2L_5[@[RBGJ/-(">.!PV2.M!3SO(S-7$C%'XZJF:AT?T#BGK
M'4HV+YWHPA"4-5LA['?6\0$AA@8#Z/5"-P!*9V`?1N"K(RO6L3P/R>Z):/Y"
ME$3IHPQ)8OYXM*8)?;KFF8*[=,454&:BZ*PK<_#5HA5D^X0L-3>AJJN..Q(G
M7+[^VRVA=:49>MPB]_10X\Y3W89C*[XRLV7B[KV`W*S,`B`Z]P-T2=]O]KK2
MPA9\U6H;ZZJA*G3LIMJGCDL1C)F"KRIM`W?!`V&!QV^W@1?&XE@F:=FFS]1:
M-*&UHTH7U!V/0QLTC&FI<(OZ7-/[/-/['#-/?>C"&(4^6/2-*K"_H*$7^@><
M<PT&T.N';H`YG7.UC%#H@T6_:<7H>6(\?B!\`SR*:86#;,0*'*[);J*O=9NP
M2K9"EA9]F7=DF^U5-RN=+%OABL=,*KA9RE)#MN)!FD5_9%GQ6MZKF8`"LQ/+
M:[3A)JCIT[+O+/H5RTK8^@ZQ'128J<<A5SWQ"KE:]`N:4]O;GNIM1\U3`[HP
M1J$/%GUSJ1\[7,K_R//ALQ=(7=YEA*O?K]4THD_7O*I=EZXHK>INQ"OD;M$/
M!^._$*K,^9O06BC?<J<^6DG7^\Q(Q`UR%;*U604GV6YWN9Z\($\T=AFN&-_L
MWD;!!^:.O?+WIH:]4$K8F&2%C*T_*$W#G&39B6:`$-1:>22Z;[4EFXX*QP"Z
M%(*Q&N"URR8`2J795$N[,#MYE"E2""/W-(R5^_&:Q21Z8)G!Y07%G(_R._LS
M$OF<;K.'H2=>1(6U?BL0E[3*7Q_(:WPBE.+W]Q4&=T@?.2@24V2@'!1AZRD@
M71)+E\2RE^1<$LM"5"Z)9;>=]$B36/;?-#/A'+#K[D38>\=$=KSHPPA]$LOI
M3:A[N@[IBOHRA&`7.B\+!K"`^E3T&-%L,ORP75/)$$GKQH4SCYQYY,PC9QXY
M\^CP%:G3AIBO4MUVT6SEZK(#(C-]3`G&9N[D)MLIVSR*5OE-F392K+@))U-X
MB5H^C,,SU(*D=6/!F3O.W''FCC-WG+DSF#?(;$.L>8`,=]&JU\=H!T1F[I@2
MC,W<V2,IJSWN,RAGD6RG+(JC?8[EXH7)B';0H1C9-9`.Q=ZZW>$L)V<Y.<O)
M64[.<CH\J_LP>VN>^7V@G3K+#C_(+HO,"#N81=BLLW./AS1<RZCB%.\Q[2[U
MM^Q:5&J\K%L:SE9RMI*SE9RMY&REPXNAM.UTN0Q:=\1,("V[&3++14,6-IOD
M$V/+%QH$BW!Y&<9>N*8RBV::7GF:B[*."-BU7CHB:]T@<":-,VF<2>-,&F?2
M'+PB]=LH,\'TW&5WHNNU0R*SB+HR`)N9I,C$-XV)U.'CEIT[YHA:-RR<:>1,
M(V<:.=/(F48CE;XU,(MZ[*JZDK?S,8>Z$([-%)*9L*:Q>U1?LAP3I,#*NCW@
M+!IGT3B+QEDTSJ(Y/-9'O\?E,3PM.V$6FZ/=Q9`9)DJ2L%DAM^*/,):I.:E/
MMVE<T`49U1II^Z)=JZ0-.^M[N[-.G'7BK!-GG7S9U@E<@-YP,RLJYIAM?7F9
M')-M"YD9TDHB-G.D2&0YC6=$^SF[AH@6->M[N+-"G!7BK!!GA7S95LBP&:O;
M'25&NV,ME_5L7"9ZXK`9*N6:)@_<"R//E]^=*)*ER]?MFC%=,+5N$SBKQEDU
MSJIQ5HVS:@:HD]9Y?RS*IG7?6?,J:EUW160F4"?2L5E$]\EC1/Y(Q)_GSV3D
M;#CJ;UG.>ZS$R[IEX&P;9]LXV\;9-LZV&:".7,M.5U2.:]L1\UIQ^MT,F96B
M(0N=36*4;CG_80Q#I1L"<ZC:4"!KW2!P)HTS:9Q)XTP:9](<O"+]$I&;U7D4
MTXU0E+JBPXT9ZVN-*"V6.@%Z,\4"^Z_)2VG'Y6*W3D(_"TB5V^W;[O]5AF;?
M[G%>B;YC=Y1"[LX$6`V^'3`@[2*)$T[T:*F$VJMO)M%N?5&*LR/Y(VU;ASC`
MQ>$H$><9GZUW[-2+VQB^<':WP:,4JP&9Z#9'N."]7IR=^F0B->N#4JR&Y,*B
M_<'F+/6)P%88Q2WR;`<LYJ42$*7D=(3!XOJ+S5@IZ7%BO,4>:@,K8J048"@%
MI28*%M-?T24RN(RBQ!,[>*9H]>-=IT[Z!`;U3B@%:DHP+-Z_V1/OA4?YKUZ0
MB$-5X46\#*.8)R7;K&[-=NF36[%&?5#*UI!<6+0_HBIK!,NS'3!6EB]"+3D=
M82H_)LIL>O5_@V+LW;\]IYZB/TJA]V"#0A<L.I$T1.1-774`[M<N^UJ_N<F\
M3K9"UOT\1<,^&F@SA/5@]<<",S&$540IY-3/"P1[]$Y9ZHT2N(F_(BH^X+7[
M=KIURKT!9IU0BLB48(7`;/IZV&9#=X:X]&?D=,@+[S89=^U8R-FX(U)9FQ.N
MD'<_!Q`\0=,5_(J*L]4RJW*4.ASUPNO6*1.<82>40C,E6"$PBRZ@?:6J<BVK
MFQ3%="OW!<WTF=P&GN+H<L`(>?1%CQ%0JD$O5BATPJ*_Z7X7%G)'MHP7,4LM
M/L).?7*Y&_7!*6DS<A6RM>ALVGG)TITEBAO.,HTGT:Q+Q8_8T@6E8,V(5<BU
MGZ=)L_%&7K@,J/=(`\$9$GF^P(Z3I<'NVZUG>0LV[(E2>IU(5\0KY.ZGZ<-K
MS<I[IS%G8P37=OJ\W=#:3JA:#TMU@;4NL+:7Y%Q@;2$J%UC;;0>=(K#60I+W
MPVHOC[9U#H.7Y03R@]!@?:MRFZW;;-UFZS;;8]ML;:Q(_A-9)H'8#V#'YGTL
MUOV==S-:^#%]%L2DNJ1T$@XV8+[B'3X@2C_&$(Q"]RJG1M1CG:@[$L6<^L+6
M2,E;A,O:+[\(R?12M%$^!:O@L)^:@W(.S%S]*R(+)3951=-'.TRT?=%R,<T6
M[*R;S^X`X`X`[@#@#@#'=@"8?NOK5AU[M/VP%QIV-\E>*%O?=]S.Z79.MW.Z
MG?/8=LXAPG'VA][Z@F[HB##KUG`JM'1#[B!H(QI=FHD]ZN>O6R(]%HN-C/#[
M,_5LR-^$-6`H\<XC-(1O/@)R/>C`"L1>\-RJ:Q>]$K(AXB8D<E$"I.G34%AP
MV1F7L1_/A]<5!<M.O:[H6K?TW5G%G57<6<6=5=Q917=6N2-1(M:DF]7--GLS
M&ETP_A],D/:KT(@T(UQZ#4=)>;$WLV^''+QA%PTR.')3:A@&ZK-*68C1)(_Q
ME*:6_GN68RJUN%DW09P1Y8PH9T0Y(^K+-J(&]A+)-=_0@E*#-NPA`!2Y=0,1
MIT^M.+VMHBN2.YK!8O!1NU:+`8+6-WYGNCC3Q9DNSG1QILN`IHN,XF:AW`+D
MU6VV"63W="<D%-PTM6QZC]0P?+J/A-PNZL$:?<KBZ<VF#H5U1[.BNN-@UZCJ
MCJ^])/XPIB=OY19@4^S>L4CR;]S1OMTVK.6)QACH(CRSIV6C[;YDY25!7"6L
MA^[5B-;OSQ;?S4%(*N<=:"(!`'.BYI_?MM+SSWKRX"E-OZ%T3](YI/:I4NZF
MV]=G+_36Z5)P3_@S]4GTN6+4%'E8C:"+Y*MZ:$NFF6:",`,2)RALQJ*8\%-Q
M2C@%I:!LSTL[--I1<AH@8\@C)\S;\^6+QY?1,PT"<GD%LE<'DI\R(1"43(:)
M&3_JX+<G&LO,IC2,KO\!LED#D7$9@D#)9)"4(<MQP3R^8M$B7!-Q.H#7"65[
M[IAJM*/D+D`&NMI9IYPL:7Q'H]_A?5/1G&^4]6:4<F@2,61M+*UY<L6\4&>0
M--NK)DBI'2=KFV0,69A*LT1OTU5+O4!#[>7EN=*.DK<`&4-6AFI;FEM6YI:%
M&3-CFT0,6L()9NS/A--86.:?`O;H!1*SD'!Y1PGRV1`Z8WL;-$HIM)*(KY;2
MS6HE#E0<E!C8ELFGVH92&C7T\=4V.M]L`_9&2"EG%'P(:H/+3T)*.)3RT9`U
M:'VC061U1CGQQ=B@@.#&3"JU1I2BJ!,P:+DBE6.%;PB_>9$KY,UJ]\PI6S$5
MCA9#^,+QT@:/4A(&9$Y06^@F?B+\X8GR'9KP[J"#R7<)$`8EXQ7D(*P+Y,*4
MLC"E[]Z[,*4YA"D='$'CPI3:PY2&7/Y+>22S"Y=T[:3A^H'M7T3=>G3YP"I7
M;(:9/P<8M)GC\Y!!D0<F'<:P\3TL>TROB!>1Q88ELB13'3-*3%.R]!NFH1,=
MAT&N!5V9TN(!&BLX;1\VE=<".B.1SVE>:^_$BZ@P;6\YB03-J1(72)^1V*-!
M_Z"T(;X]13#:$'C:#TJ%<U,T?R7DVML0P`@:8JAF:I[N0]FWY8\T=.TP`2,,
M9AM$8XMBADTXM*%N;0A7C6TCX-S\U@,?`\6-,+E6<'O'D&DT?)J`NEL6>)S1
M)>B_@ALS`=4:+5F&AO.(-8F9+EA1%YJH"T2<"6-KI(P?%/?`8B_83[>3MT40
M9`8^R&MC^(S_[?#H96)`,KZG7,YKZ[RV.(QRY[6=N]=V)/M6:LONYO&);F^%
M>DG?P[I^+.W<3VGSJOJA],-U(%MO?(WO=[NGZY"NJ.^%\<*77:3/."VR+KV$
MP_O:NGUO6O]:-]QLS<7;Y%%@]$M,@S2EG-2O4'P*VH),0/-#C`[4OB5TI#XO
MO8`0^K2,-$I#V(-`#*W?R@1IH_G5[-`RRTH=CHGZAB_+J(L]`VTX[1[:9S70
MHUUA?D9R,=H;):"?H!VP>,*K!+1DF'68DDQ/Z/CO1:69N)6?++"$0WI;P$HV
M,P@V"TFHB417722_AEWX`N=HQ\JF[=4"E0E-!8747E$29399)C55V@2@($?^
MR0E>(\4`YU8]!.$U&EF%/Q[2&_:)20][YLD0&CW-9=K/Z^UYPMF6P*^[X-;\
M-5>MU=+V93YO&$#1%'=JJ7M"K-+BKX@NLQ@_Q1V;`6QQYZ:#G8,P6JA%9T^X
MZY[\NN=[=]TSB^N>@V\BW'5/^W6/S6=#7B`#R,5!+"'7)*XO1W!KOA;56E%>
MT#1(L'T-DV]PIVSS2,-TOP)22@X?\FSV/3MASF:X67.F><+$@-)GUG_/767%
M[_8-C2.]32FQ'N'525,Q<I3'.#0,I^.PA[C94M9S\+2`#?%F0LI*F\5,E"V:
M@O)RX;/W2C?)!F0ZV)8QO=IFZ[DWH,ZL@3<ZGO]&Z/I)%F1^%F=<A<)K8?*,
M4"`,+EDHZ$!WFG>W`WUO!^;L23[0B3XW+_(4#L[K@+R"*UJS(>-ZJ6$.?LHR
M'<XE;\DE/^1S#.>2']0EC^$%QKU/0H]3!CU(UL'4S\T5&*3;MX(@LWDS[<M:
M+>O3M\2[WW\)HRWQZ8J2)=H+?0VN57UK@RM>MZO@YDMBXZBN@[3X'K:W7DYS
M+;_8;CD31]I=-AAP7]*!9+P'06RY^5LG!5/1A&\A</?`V3WP#^X>>!;WP`=?
M4;I[X/9[X'YI^8=Y$N"]2?6('EAFVN=&/XD^<18UGAL9@N>/`=K`45X=MQ.)
M;F,!+E3OB,_6(?V3+"^7@AJQ<<HE8"&HB*.,KN4B7%Z)G[/X;=&6;,CR-.$\
M94W1H'"5C?NQFI]MI(^A5,"Q&8S665LB6.%/6'`N+P_2^5E*DM:NH?W&4RMA
MQ_'FHF==V83V<J8;3>F-U,WJ)HEEG=_H5R](R,]T_32(7K4-?I"2*0<_(HU3
M,Q"=6_'"HSS%[S+<)G%:-%B^,K\33*GID@%DGKM>`XE2REK2QL]77+M'/F51
M?+,Z];8T]H*:$$Q`X1OT*BA*,>B)0Q>2:KXVY,;,6^_EN3%"YS5X/P)*V?=B
M!;K3:0\J,GOW<,VH#=1?0?*!CD5/"L8,60?/EKI<L]`?2F.:8_57FM)8QZ(W
M9?8,F81^$-59^#XG$IV;56ZNU*]-U!#YK0D`@5)X("G6\\/O_Q)6"MML21AE
MKH\TK;TT7Z+[)X^3$R^26>XS)]WP+R<&0F3:)Q4#(>W>6KBW%F'/MQ;8HO\A
ME9GB+ON@R'^$S/YBX_XM>L0_"^XH>0ZUY3ROM"'C>15O='KNWEK@\Z<N7CR^
ME/FD`-L`;,MM\4H;TAVV1@#"#$LPBV6D3V%*EHW-LM/^Y*UA;J:C[8<,E[>!
M%Z*N<S(.F55+<<1/Y/;F&)]P,NGVB6:`ZS@?L6?:3KI8H'PA>_0EW$==K/H4
M@>]W7Z4H<[U:49_P2&"8XP%'4+<#Y@6OU8!'*D`=:\:/?L\_*;Z>U[#?*='Y
MJ[#1:`3;]!U[U>9F6Z\C%;0QTQ12'U+LZ6J1?2)<>MNMP(>F]')YRHFV@HJ;
MD%S3W?\NZ#.L"`>/4_CW^HYSI,IR`&,5ZC-DDN;:EX$]2!"W*"%]ER(MR86W
MAZ'&RW>1@\<[4K4:@-%#.CS4*<#C-UF03-:&*>&FU)\./2K%=/0]CE0'C)@U
M?J+W.^)S@4CZ,K"*0TE)[V4Z.D4Z_G[=BR3]';L?J3)T9^/X*0/J7U;CV+:9
M=.K>W#O,NA^I9G1G8TL\Q!"J\?#"_A_AZ?\>!&!_B^/P@?)RH/T'.E+%.82U
M0P;(:35(:+?\SS4+_TB\('TC;;*V].Q=U17CWL>M(.9,'#\`_B9^(MEI/+J,
MHH3`):_;P/(M1`5VI`)5LV7(^&A%"B?"J:P:^2E@CUZ06[7MHNS<+T_[9-SO
M2(7=@7'H8E;O2!1SZL?92J,X6&A@BM,#!'.D`E<P1&'M68Q\T%P?:6Z,OH1+
M(I-[H6\LEE)V^4%-\X,B>"?L\H/BS0_Z\WJK2F6I2F(YHXR))2K&O]N&[9S+
MT.]@3C:@M4;D'GH6PFBC>'P7\L_KJT`ACF9+H?'[EEFPN4S)%!743I\H69V_
M$C^)Z3/)HQ,4^5I-@(N$K5K@.<BBC5YTL<!YG`$H/;@QDU:M<0[2J=,S_D6%
MR\8]K"O'9>,>V_OMLG$/FHW;HBO+9>-NR\9M,U6ZI?35\\CK[+(Z?^E9G;,G
M]O+0^/;`O3#R_!3AD[=R"_2XO7/'PF-OW!'IVM>%])$JU`XC<'`E5`,``K2^
M]O500P;3.$&$_U)>$43/-`C(Y14</JD!R>,E(1!;#W35NL)4Q*#+W9;Y#G2O
M970/9#!+H(:^F76&!/?.SZE&+I_:EPXS9\B0SM@+QC>$W[RDT0"K2I`QJ.3&
M\'E.SU9XE((P('."B%H9H//P1/D.2W5LDPJF'-C4@$')=P4YZ!(VN@(G>8&3
MO[YW!4[F4.#DX'25KL!)>X$3FY[%MF`D52Q2%@/X20#&T65X2SAE2Z@FRHA?
M,,T4T>,+*!-3CL)*=/ZB0ZD\?]W2G3^_('5@E=1\82"5A+YPE"H)LA)=NCF8
M2B.M,E*,.<D68;!B<8XG_)GZ!,;[FH7/))(YW5*7T0.+O:#<+E/`7K/X'R3>
M%Q,J.0;JV]JDWZSGNQGUFRAU<2)VH[M<'(WNW5I[P7CVDX3[9BH=UWY\;&6'
M/_YE:;U"`.BNDL:;]L5(NTZ9!\D+IU[M#?$8?0=HP^/+FA_M8M'?,8U?#N#<
MXR$-UY&8R2FR(R3Z;_W$M"G\6]&Q[M4]#;PHNEFE)H4N0DL%5_?Q-N#L.ZZ/
M-)F_1C3H_"-E%$%_J1H@#^!L`B`(+5/."@:3-,'["/G5ZUL!0CC/-@7%XXAV
MR#+O%9"6]EB-OK`6TM!-#G?#EM^P?>=NV&9QPW:P<\'=L+7?L%D\PI[*XP>/
MJ="._2(JE]H'PC>1K$8EV\N*M7^2T;'C_GV&:4>4I[HNA*/;@!9"&Y<T2)\,
MWA,_X6E1^?-7/TC$$>A"D"_/GDF<'CUO5O5#S6(#U=8;<LP\VGV0,5'JST#L
M0G<+52M*<YU(QIQ)0G.S[":)H]@+EX*<Q?)?290F\*LITX&CP$5\C$=!J3"]
M6:*_"1O?"?2)L>4+#8)%N+P,!7YKN68NHHCLJHKO@$;P#/7[[K3NHGXX8LJW
M,FY2'.<]LI76QZ)UXM+ZX$_K4TW9;9`"W2#G^8S>9L.TC1\V_X5G4QI2@UVJ
MC($S'[E4&2.G!':I,@9-E6'QJ>6%Y"&Y$D?_AME_\O;9^Q?CZ84&8%SWZ)F_
M5NO0$ZD)VXEXA)58^PA/3_:^$^H2K)TI,-5Y7>]VO0=[?QE,:E0R[=[?WB%I
MFGDT='52Q::>1#';$)Z^'9516T]T&SUFF]\UB5\8A[."=^^8;_?F'2WM_7TG
M/.O&E?'KAN78G'#V.^$FTM1`UL0'0<Y77B#=Z/:Q!^XMB20$]GBHFO-B*_7F
M^8FK22&Z"RA!$@D"XL>)%]S*`YHJO4`[8"8W#>#\)*BC&E]8`K2:F^^&YMO?
M;,6II1O=N?>:A;X,:H_)8BT.\FD="=@'UPJ8^^34@/,3IH[J\9/=2G]A]!MY
MC`3Z2L<H#%!RD-8`9B@$@,KQT^`VL%3L6!J@_6X%`<U/$"IJ\:6G<(EO6Q+?
M6GQV[1+?NL2W+O&M>XO0_A;AA_?N+<(<WB(<?'YQ;Q':WR)8S#^XV#`>TS^S
MP.>Z%5C?.8R`\SU$#XPR[+>-0'0;2A[2>KG9>I2G=#7SK>F!,G$I@%"*2460
MWCTZP0O\-%#M,XF?F#B`R10#J5=AU,#K[M^<^(U^9_SL'5Z>R#()2)ZFMXYS
M\U>2>N>A`^@`0Q5'H`.&LF_H'FE\]V$"1K>-J-"%S3$CX$K0L1+8XC%^B"G*
MVKDQ_I'_/T/Y5BDZX72Y)J?>EL;E>IPQX2&)+Y)P><V^^72KJIAYV""9L'L.
M8LG&,-1CUI\YXU>IO66!QQE=GC*^99H(U5:X3()J./1"TI`X?K2PU`9*HL5J
M10,JT]+_1N.GTYV!!`O$N$,NF?8.^$5D0/3XP?/_>7MU=74*KX)`4[ZVE9O0
M<[I*R/A/972JKM/JF2FPD:X.N;>GJ>GV1LG)VR((LED$!T69PN=14JWPZ&5B
M0#*Z'*Z9\?`@OG.SRBV)S+!8^/)@'0.GRHZ]2AN'22^D)RUCHA$^0>@J,#-R
M43\^Z(A_5_U6GC.[]3U^]C2>''3M;>]D/O:L&?JIP2"*<44W-*MFI:J8I@/)
M[QXA$$L[>+_9S%1TCF]K[6T(U7M`#401#]:$0+JQ@L28G10FW41U3&^2,9W;
M3?%AG<*`.Q<,@P#/QA:B@K*W5?31C8E>FLD/JA/#JA/!VEVT]0K+:MA/Q,8S
M-1_/U(P\FP,GS\9P>[DXVTGB;"WZ#UR<K8NS=7&V+LZV/<[V+^]=G.T<XFP/
M#@%U<;;M<;8'ERX>,L)&:LNN+OP3W=X*]1+_]M;U6*G._91Q-ZI^*",\.Y"-
M;O.IXKM<Q+*<E/+`#<`TCMME&)3B4I"#[E"C"$8UFG.-PFL**)0"4I*$[@FA
M`M,+C_)?O2`A^\!A,ZEI.NH%"76<DVQ!PL?/P@-C(W"(.7U,Y(?OB$_H,Q`7
MW*>K5H:*KC.2HHIX=,E#8/3OB!?(XHF?!$_D$XV;4!"T99$7&(F^O;M6_)KN
M,U(!'1-LEYP\(X_QJ*];6CXP[5.6%F1L33V)UF4HUHE$J@MPCE8#9-,'`+#O
MNCG2ER.0,,R.,)/>NFITID$$ZH`D-:J:.:(,,U*"S96^QB6O!M">WZ>?-DYS
MT[L(P\0++CR?!F+WOB!P.J<6J*($%PQER5QIG11,0]A4G%^L2>BW\%T!4^%Z
M'08]SQM$C?]TXN&)\C0PZTVB"4>@:T#RH',(!#&[89+&?U21IAG<!<+!2375
M`!FG`0#$?(;(&=]A<1,_$6Z@V*UP&<_5<(A9KR%NBE(;Z>DK8)ZJO(:BO?J(
MJ-2.F-,`,>@RAY8GX@/WPLCST_O^D[=R"W#2[-X16*A:.B(]UW4A'=V]2!E%
M\/B@!@`$:/V:N(<:,IC&"6J[+5\\OHR>:1"0RRMP_=.!Y`Y0",32*JC1%:8B
M!IW;P(4_NC2C+OQ14VN#<_G8U@N\T(=/WCJ0(CL\`((Y_!&F:?QS]RVGH4^W
MGB*7!-R:/_RKM6+F;X.2\37YBGA15N`=#N-5`Q2!B`T`S#R&Z!G_E.WBI5OC
MI2W>WKMX:9>7&(D-ZO(2#VA$SC<O<=65=N'YV9:EO=9L@H&7FB4PE'%`:J+0
M'9.KJ*:Y\$@4WPGJ4A*7RKCV[AU!46H[SD"X>L+1^0FKR'_VXH3+143@K14O
M!`B*LP(X`_%5"1O_1O#^B?'X@?!->D&C9G\K7&ZU*>%0,E]#UD3WA`4&)XQS
M]D+#=52>PM"5H6&7\NUA6Q>4PC$C%MW11W%7(&F(%N'RLQ>&A-^L[DD<[XQ^
MLRNO]O[ZFR]-?Y32[\$&=->>DK";U2DG2QKG`4V?/7%Z3_;J?.IM14O\5C]Z
M]>A:Y&SJT!6E[+L1/WYM10B?4Q9(!>5>`%8VZ=)%([=&E]G(JTGL^&48?PG%
M-Y82FPM"SDCD<YI^KB:;-K!,'DHPE#)0$X6NXB*D+COT\TE]RC8;FCY6$<0H
MCWP'CZ.9>&;CH-2$`]BB<F-B.2`*=$V\-G4HV&E#YN2S(6TNFT&OL$H:=!.2
M![HAI7CL6^\->$G3J0\P\=1]4(K'D%R%L"QZ7."]NK0>@!.L8R^M1=/LA5["
M6I(5,K88S@*A?L')'XF,[Q<-E>7?>P,.H0>,H)%]VPBST8-65BATPF*&-\5Y
M&G`R&4#J70UX74I:TA0RL^A*.DO(A:"JA#4E418R5+>`#$!S,T@'BE)L>N(4
M<IONT?JMP"J,4[1DK)'\AE@+1GB\;OBA:1^Q&R)E/1)EV.??+I;&0BS-MRZ6
M9A:Q-`>;OBZ6ICV69M!@2NFB7?A_)#1*B3\5,XF&:Z$"XJ^(BN]Y@!^U8Z\\
MY-*P%TI+Q)AD=($UZ6WJ99CQD5S19[)LJ<[>I4OYMKFM"TK)FA&++H#FBOIB
MB2'1'7DF8=)TRH&MQ1&]VHI2+@T2]%O.^-;^92A:R8/W.FJ>*I.O3&OGFV`T
M7&S,-EU)P[5,4';J<?ZV8CQ]YW?^NJ6[1?:6<,J6#V)LP-SJ/T"^DG4?P/X)
MX4A37/41)L(46`?H9&<F3/=RKQ]>!TQ6T*;O-<3LF=!(MM5S$'N'H.GGQ#1)
MO-28"7QDNJ7-+^+D$'S[]==_@Y/#].W?J@BJ_I:LOX/FOE8%E(RR+/U_$(\O
M5C'A_82OZ6XB>ZC[,8H>9!.ZXUMA5"^2^(EQV'6H!RJ2^X-`2"TZ%4D(:RZW
M<!\D!FWR4C6J+1JGJ#2I`)LK?4"%2B6@/9NIOT9.5*KRR0O7Y#(LJJO`Z3ST
M4'E&#P64I2VK=6(P#6'H5@.!.XEBZLL4<C&'4T)J8?*(`A`&L8@41(V?=^67
M4+Y<XM2/R1)DMQJ@B$IO`"!F-$3.%'E.M3Q6-1=13?/A;Y,4=*5%[^1J"*5V
MK/^>L[_X':GM6D(<72*S%#=8Z9LM989/H>KZ%(L-=6`UI-%MG]F3-)#=8%O&
M\&J;K:2*@#ZP!M[X>"ZXH^0YU);SO-*&C.=5O-$Y*7XC=/TDMIC%,^&>8GG1
MPF0R@&%PR4)!![I=]4(=I7#R]MG[%^-I.7A@W^W1,Y-?EYY(]^Y.Q,])Z'O<
ME15;>O9N%S[8VYXET4?!]:H!LV>*I*A1+(X`/`U\%Y^1SH3H,8EH2`0J)'YA
M_'=%JM2N'8L$JL8=+:W;?;68=>,*.LO^@7M+(NF"<UVJFO,**?7F^4FO22$Z
MX_0DTZ52@"BP`;=`91)302'=6)5$H<O/`V$J_^0$WC:-X36"J\+;VQK;5$\A
MR!JYXV]\UP%Y!9>Y9D/&]5*#I:7-7$]8E8X)[`@X2EU1&\<`MJB3HX.=@QQ:
MJ$5G!;0$J+<<_7KV+NY"N_5&NE-U9H)96K&)8Q+Z";*=_/&/.E/,`X/3\`$C
MF,T'@U/QL3,,"*?H,X;-2(LIY]G0T1D#*TX`T@'9$)WZ-%1#U\?:56S_Q8(9
M\P.=X]_5K&JK664QH;VK666[9I4K0=-:@@9#P;VK+SUMQH_O7=J,.:3-.#S/
MILN;T9XWHV>FS&&2,"A?K-2DT`[8^M8'YW-^'6'HMI`'[W67]Z^,*)@?TP`R
MOXG30**4F)8T=$<6DS=E0'V3KMTZ/+?%6_W$G.CQ0[9-<.DALQ[RFJ^L$$8L
MJ=&^HAL:[XX0-^$OD?F$5'5L%7&CX\P$W21\R+MUU4N*99*F2+T,S\B*<+$1
MR`<)4+8H$]#BA84&%*54],2A*SPCG]WX;!W2/U,\3T@HV-B06`M4Z<$1!(52
M3DJ2].Z[\;-&*3(/1Z,FD>KQT6ES2O5`$%/8T+BQ72Z!E*WH-&0AA"XZ32O(
MR:/33MGI$R6K\U?B)S%])C>K%?4)AV\`S("+@"HM\#PBJO3THIMQ9X(.7XP-
MOWX'&_-G[]7&.4BG3L_X+]Y_7F_/$\ZV\+,Q16O&X'KK'#C<H&C\[,TNO'/0
M\$Y\M6.CD[=R"_28OG-'?0D7J"-2VZX+Z>C<U6440?M.#0`(T+H%UT,-&4SC
M^%;<^3+UJCW3(""75^!BJ0/)[T0A$%M/FM6ZPE3$H#/'=G=-=S12O&Q4-.=;
M5KT9I2B:1$Q@AQ%.99'/3P%[]`*)F,Q.=1GZL%UF!IW;:2W0*(702N*0]8J'
MN4S9':7@E*%06WXE4FE#*8P:^NC>W9QOM@%[(^0^9O[O-UNE>=T*EV\;2CB4
MXM&097:\04*'V?%WR`NT"\8WA.]2`=ZLSL5!)7[+UAI0@8SA\[0,K?`H!6%`
MYI"7:HJ8`UGRY>&)\AV6\+JJ@RD7O6G`H.2[@AQTP>TNO8VM]#86-UF7WL:E
MMW'I;;[,]#:"6!($PCA+Q%E,NL]5&W([8/&@4`DX/]GJJ,;GPH$4T7PBF\_<
MV8I32S>Z(,YK)C,1;TE,%FM.4LL#%F<[8)ZM10TX/V'JJ![_@"DSR42_D<=(
MH*],F0,#E%+GU`!F*`2`RO%/D(:OX8V>OV-Z[W[83M7A<;O%(^89>8POPRCF
MB9RQP$E2#9#'?S0!D)X+(5+0;3-5))7GO#8P4#@H3FX:A6K(:-J36,TM)%$Q
M\88UX6"/6`G.TH+6JC1-WUB9N/&OYVXY#7VZ]0*0[XK6C-OU5L0\;A`R_LNR
MTX1S@<^)%WBA#YM(.I#B_`&`(&8T3-(4L6AIW'_`/%7\F:*]B#FKMV-F<I,8
M="%E+H=/6PX?F\)Q.7Q<#I^!%RZ7PP=<MJ[FG</GK^]=#I\YY/`Y.#S,I?!I
M3^'SHT4G14(N!`FE*`M*HLS8KCLJ#$!S9X4.%.5#:SUQ$^S;OB_6/^F=)++"
MY*WW)B=L.?BEOHL;=\CW]/8.*"5C0BBZ=Q!"G1Z8X:1J`=Q/*14@2K'I"$-W
M6Z]XYW'73*QD`*E_B72'-GV2EC3DWO5\=9#(/A#>L*L-H4%?>Q,:I?A:21S_
M[O:4;38L3(.J[Y\\\?G+*!)+]P7CYY[_=,I."6NXSXQ[%`ZU]AXHY6-$ZOA7
MO"4T+CS*?_6"A-P2GJ*D%HX2M"F5)BAV<0#$#7F["\MAIP/I9Y>+NE4`-^8N
M@&HC2N[6"1CR<*G*[/5,PH1`@657U!=GM^9.;MJAV-!;.Z"4A0FAZ,ZE"F/D
MC$0^IRF>-ZO2[V966EMOO>6F[(U4ZAU9,&@.9WB.2D.$AM[NXU?$BTH19C4)
MFH#F&6AUH"AEHR=NT#3/BB`[\E)\\3<:/VG\#":@>>"=#A2E(/3$*021NQ7&
M3[)WGSQ&Y(]$('?^+'5CA)1ZK9^8-H%>*SJ8\IBY='DN7=X$:N;2Y6D%.7FZ
MO)_76U7N+U76KQFEF"I1,7XLV\_KJT"1L*/94K!SWS(/AI8HF2)@S25S1)',
MT56"GL#C[+(Q3N`P=MD8!\S&:/&%D'3'IA@N@H"]R#CJ:!$N[TA$^#.)'L3G
M@2--MTZ9;`T[(3TNF))L%G4P:2'MCM)J)78,JWH"70;/2EVZ&.DQ>&*:/P\:
M5:X-.]D[.8ZC]2C+5Q?X7C!^QI+'>)4$"U\ZUQ2O=<T[Y'%B[1TL;<Z=)C`S
M(QU=Y)@+$<]#Q+]_[T+$YQ`B?O![(Q<BWAXB_I?I+IW\)[),`G*S2H,X3CPQ
M]4YE/I`P2A??4LY,<4R*Z;/`/56=,6ZG!L-EXFNLP?"VO@T->R7D-E(+&^FW
M;B.=Q49Z<`"\VTC;-U*+(>OP7K#@W`O7J>*<O.U!;KVW-*N*+'*0[10W21S%
M7KBDX?HZ`8YZHXU?#CP=='R404$CL!&=&^%0&C\)P#BZ#&\)IVSYB;.HL;N.
M]X6!U!'ZPE$J),A*A(X/8?;NWD2<)5Q,GAVZNTCRLL%\_BKV81KMC?3"GNL[
M0&'O=1X`I[[T8`2Z)WF'*OV^C'RA^0.O4)HO#+1"05_`J7%CL/+H[+<+QE>$
MQHE\^S6.2FJ^,)!*0E\X2I4$68DOX=+!$R_=`>2!=90CA7+\P5;(^OA'J8P`
M&]%%EPQX;/J-T/533):+9\*]-<G-E%M._88K<MJO#G\2UG[U*)79F.7H"M:U
M4AYU.HD-J>;#?]E4U0?\\CS5?4C6HWN'>S#U.8%6M+[7QX=2_&X?/T[=[RB`
M0=\@8]'_QM%VVAG0Z_/#S8%NGS_66=!1"(,^`<<Q#X#S])3SH.?GAYH'73]_
MG/.@LQ!:7N!CG`?F)_D)3[D=OSJ\<^8(E7THEBMT_'M;`7^/=9KO2!0+5`4!
MZ=W1+N2Z_,LO`K&I0P%'P=)JD.`H%%D/OG/A@RY\L)?D7/A@(2H7/MAMRW?A
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M`5E$$8FC\6_^S;YHZQ;?##M;YL*%Y`.YHL]I*=4*HB=OG[U_,7X:>%$$W*'V
MZ)DM(UUZVK_H/]+B%YW$A^XF2(/]'O=K;P.7Q^C9NUU]P=[V+K7[3%&]:L#L
M&3\__FD2Q6Q#>%J)2>Z,3W0;/699N:])_,+X[W#J\<X=\SSDYATM&25]M9AU
MX\KX9G>.S0EGOQ-N(DT-9$U\$.1\Y072C6YQ?N#>DDA"X-3#JN:\;E^]>7[B
M:E*([HX9*OL)2JL=,).;!G!^$M11C<Z[#J[FYKNA^?8W6W%JZ4:7X^B:A;YT
M),2E^I]P<:!6P+Q8D!IP?L+443U^(2U9R"CZC3Q&`GUEQ288H%2YJ08P0R$`
M5(Y?UZF!I6+'T@#M=RL(:'Z"4%&++F7`]*52T?A:.A8:M6@6ND*C^`N-[FX-
M9#'J4%7`40>2O[N`0.907@VF;<B9Y.J[NFJ78U>['+9<KJMV.;+AZ:I=#EKM
MTF8HHGO`ZPIIX3@6N$):`UKO`Q720G67_4M$5DEP15?U^(,N75IOK4M=4(97
MF1&+[A9,X].Y(Y(58M=<;!B/Z9_ICKF+@_S&/%3!9)3VD`7M*#/3AQ:6H/.V
MU-%/:W"<O_I!(K/@?F)L^4+WN[_"O:GOI'!W*CJAE+<IP>CN<32*"I7&,05O
MG].(B]:T$XDNP88&Y87O)YLD\&1P;FG%,1=LRP#MHE8-,#?A*QF![HFHAHAK
M$IN+O@3<+F8)/#>1I@2BL[8OPXQS,-+MNV^_[L4^W+$[2J%W9P*Z9W*`LG8U
MO'1=%&87V`6IB$V(U<>&3OGJY/QU2_S:YB%_$X.,_P"E\\=MO47IC*AU+ZU+
M%#E[/[-+%#D//[-+%'G<B2)UIZ_F?G`MYN3#"PF>R6<Q09\Z."LZ#&9POC48
M#*4!=2B#YN3/!@CZ!_'XPPL[2&MJ8_12EGR,(]"1@AWH_-@]Z!"?-[_4,AJE
MOWJDHQR+@NQ8,B=?N(*2"Y;4(VL.&Z2W@J2#'(E^[!@R<]LD)43`'JX>I4'Z
MJX<<Y%C4(V7(G'SN`"&+54SX(#H"CM1+4:HC'8&VU%BC]_-/Z0G,O9.C>OR4
M'['EV5,BA.DER;C/?>;OGD3C,>KX8,GBJ=0]6'(/EI!'R'=YL#0DV[_P!TM#
MOOUR#Y;<@Z7#=-4]6,(B#/=@::X7R=^YB^197"0?[$=T%\GM%\D6O7&*^#A%
M#!SN.+>V6+9O+'BP[DB4"#'<K&ZVV>8D2Z3_!Q-$_RKH$+!9=5]*HGW_\</<
MAL3+EI]L2!JL6P0N.&[V-HT+CIN'3>."X]`&Q\$'X/3BZHJ*4^`R7>8OT_)9
M4@7ND\W&X_1/LKR@H1?ZU`LNPQ7CFQ3NCCR3L%&)8Z#1,FD=.AI*2^I@%HWO
M$>V+8OHR\9:S%8VOFN\V!Q[U0!VICWI4NM)@V?BNW[ZH7LHDI41B>2$8LG,Z
M)31<[^W.$R*`R?EKS#V!MQB"OT&FD#T$#M3$`Q`X*J4]1!#C^^+//2X3)H@3
MT>Z>:N'+(Y5\(Z0DMZZAAPR1VR]]AD"I)?V8H;>'IG0^G)''>'Q7@OHKMAP#
M:HQL'9+39.6R8!B/WQZX%T:>OULMWLHMP+FL>\=L%G;H:-]U<*2A-UV$ARX:
MIXPB>(15`P`J:/TXVV,B,9A&=))R'CAWJXADQ7.WBG@\<!9O%:4!=IIP+E1D
M\1B)HY!?3Z:C@<B$`$&@/"6`I.#;))X8CQ\(WURS\,0+?[]B8@]<A,MK%I/H
MUGN#++`.78JJP@9=+$E1IW+,E%IT[S7/$O+`2F8*)5%&9'W&M0+F$T\-B%-R
M.LK0/9XLU*SK).PZ`^<Z_;K./8LO'?<X,\[9BW05*:77@&C(:P^!74(E6M"9
M'E<L7$LD)3&RNIC6"C$#SDUP/3!*VZ2-0'01LK^$PK1/.%F6,:])30N3"0N&
ML20C0S5C2M+0I=Q+%VAXPX*:BAE4:D(OBRHA>-+CG;+-EH7RKN%FM;N/>O!>
MLY>\)R04*$S@].^-A*T[@=X(6_?JN<C`V?LE763@//R2+C(0;63@("M2=KJY
M(/*E6-#8`&J2,(0NJFSKH5&>#UI)1.?'5.S=4"B.XM!WP`A%*NCN(Z`4?R]6
MH'.!IC0N0G%F\F6PEC%)D#5RP#!EFZ7/,)8TY)#IP`[A&CK7;(']'1$6F4\#
MFJ(J3HGB()+XL<RAE!&F6E+,>]:7$H.>\U203KQ!9S$HL#]]\L(UN0S/R(J(
M'70I`';9M7[U@B2%6`0!>_%"WU!5>@RHUZ`N`^+>FPY@%#KO=`M1YZ$G4_K+
M=L&:;IH#]S53DEK?.>I#G7QTGFT%_C?Q$^'%3^$:\I/TZ:H7/-QU3G)7$(_.
M4ZY#?['\5P*'X7?L92#L<J_9R;E"LMX3C^=(:G;L-#M:(A>9F=?@1PN7)?>$
M/U.?1&EXB%@F'MC>6KWUZ+(2./(V_KW)$/C8ND(9`G=;<_3:D_D@=E639,;;
MII];`Y'G@0,@[%^N'.G;"5`<9M[(T7SA9.4E05RE0*<VN]IKA-/-KF[Q*8OB
MZ)K%\H3B2X+1/BDP0[NVOYEWV9?4:^]R;#SXY[<]N/#/NGMURON>`51<$CU^
M3H#/7NBMT^7D@A`X.:T.)),'"&+-]]9A4C$5>>B6E]2HS]0)%),:(!,2`#`3
M$4&DX;Q2<:$;[DF9?4/0/2D;<"N?[Y,RQ?O=>Q)([]\G$LH`AD6X7"PW@IOR
M&BJFS_G%4IJMH_SJ]S<:/Y5'K`ERFH_I7^H/]3&4GJ.Q&8S.XE$0O-C(A"+1
MS:KTFYDNZGKJ%0OL.2<M@4G7VU!3^AROB"=.23LD&WXQ2J+QO8S],+#E5^R'
MK773^-XGH2>,?L#PTL+4#>0*C'V+_TC]B0J1H-LH<O1^":,M\>F*DB5H:[;"
MY=)1PMFS0O73@VF)&]^+5%Z.0.>$&J`X634`;.VOK5K"8'HF2."YW7+V2G=Y
M]6!&ZT#RA(80"&9FPS2ABX6<4<(R-%O,X>F^+'K\7+JO"=)]J>H[I?;RWG>?
M7[0K*CP901<UGO30EI9*C3(Q`Q+'3Q5\P:*8\%,:OYV"4E"VYQ6%&^TH.0V0
M,4&:VN6+QY?1,PT"<GD%UY#4@.0>50@$)9-A8L9/F__;$XW);2"PB:[_`;)9
M`Y%Q&8)`R620E/%K\UVQ:!&N24`B>)U0MA<I$>KM*+D+D($NP/J4DR6-[VCT
M.[QO*IKSC;+>C%(.32*&#'C6FB<R'8;.(&FV5TV04CM.UC;)&#+26+-$;]-5
M2[U`0^WEY;G2CI*W`!GZ$.%AE^:6E;EE8<;,V"81JDB&`1G[,^$T%I;YIX`]
M>D%>#/LR].$2P&;0>4G@%FB44F@E42$4FQ%8JY4X4'$X^`IJR^.N*FTHI5%#
M7\%[BZZ6\\TV8&^$W,?,__TFQ0P^!+7!Y2<A)1Q*^6C(4LC*HA_TC'+BB[%!
M`<&->1K5:B-*4=0)4/!_R$/I!>,;PF]>Y`J9UU7)5DR%H\40OG"\M,&CE(0!
MF0KA#'F:36-3'YXHWZ&I#LU5P92C<QLP*!FO($?!;%<['D%([O?O74CN'$)R
M#XX6=2&Y[2&Y%E<DQ1W;L#&WPP;5'F74[%!AL:H8R>QW^7^/7D3$+_\?4$L#
M!!0````(`#V!#4>_OZ$][90``%&S!P`5`!P`:&=B;"TR,#$U,#8S,%]L86(N
M>&UL550)``.5^<Q5E?G,575X"P`!!"4.```$.0$``.6]:W/EN)$@^OU&W/^`
MZ]V(:4>HNJNF_6KOSFZH)%5;'K6DK5*W[>W8F*#.P9$X39'')$^5Y%]_\2#X
MQ"-!)G@@;^R.6W60+P*9"2"12/SW__G\E)'/M*S2(O^W7[W[^NVO",TWQ3;-
M'_[M5X=Z]^8/OR)5G>3;)"MR^F^_>J'5K_[G__A__Y___O^]>4/.BJ=]EB;Y
MAI*_[DM:55^2DI++G".PW\Z+S>&)YC5YK.O]'[_YYLN7+U]O6I3G%H/_^`TA
M;]XHNC])>?Y(F#Q?O^4-DEU)DYK]3K9)3?_X]@]__,UO__CM;\CW/]R]>?O[
MMV][!,Z*_4N9/CS6Y*O-K_5BGI"KJ]NOR6F6D8\<LB(?:47+SW3[=4,H2_-?
M_LC_YSZI*'FNTC]6FT?ZE%P5&R'&O_VJ]UW/]V7V=5$^?/.O;]]^^TV+983@
M_WJCP-[PG]Z\^]<WW[[[^KG:_HJP0<DKP1O`1($S"0?07[Y5L.^^^>L/5Y^$
M\&_29G1:K`F7!N_==]]]]XUH_15AW4&([)"RR.A'NB.BY8_URYXI196R#N84
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M18H9G7JHF(3%GO^8,-Y%N:4E6V..QBI"E=HV]`2!(*HUX'`<%0/Y(]E-HHMV
M274O^NE0O7E(DCWKKW>_^89F=:5^X9[K-V_>OFN6L?^E^?D_V/JFIES<N^0^
M&P^COK'I[%'C(DVQ2[/,TQAIF]V*'D4-</LK^5G\?F1781BDPO7]>@_PKPX/
MX*N9%=U\_5!\_F9+4ZF4[(^Q+K*?_N.*+4TR:2VGSVDUTA)#:R/CN'61*EJ$
M6::'>L)F)=3`*PT4/RO?\C-O.;(.FL:GL'Z\7@._/9(&2LG.BZ<DS4>:H6MJ
MI!LT+58\':/E6C>B:E>Y/K#2-Z5I\M<CZYIV,`KS]^JU[#?(6H8P`[/-#;UD
M?XZ=GQE@/!-W`+BS\80Q\HS<I^\Q*[=HFIF9MQ'1&,OT/!T]\Q3=@]6K[V^/
MY"35XO:.D37L:OM-H]VK:%KL)'6,ECO)$56[D^P#3];]_,<X=H^#H2C,7ZO7
ML=\=2<=.F6!;+MR'+'D8:8&VK9%OV+98S;2LENO9F*Q=T0;02M/:'PG_];BJ
MIA^0PO+%>F7[_;&5[9Q6FS+=]Z,*8YW3@(Q5KP^"IX$:QHB*.*0.U,<>TE0M
M>XV1:*=NZ/1*.H#4Z^H?CCSYMF<[YVRY8)B%M3"CZ7@(@S8O:UGC3=!C\K"9
M>H`UF;)E*]M1;PEOCV/VU@^A=AH?@>K5]KLCJ>U=F?"4A4\O3_=%-M(>;5LC
MW[!ML7IJ62U7RS%9NSH.H)4:-C\2^>MQE4\_((7EBPTG"6^/&L;Y2!]2'F7/
MZ^OD::P3-I!!6&<$@A3>T3/&"O-,J$/"/4.D4=BG:R2\-8;HCV'L-%&@,:1!
M6UT'7V&U]8RY\#+)+O,M??YW^J)55P/,0%_',$@*:V"-I;%3\A"5'6&-=+9I
M):*9L/88M-8TA!JUG8`:]/98QS5GA[+D.[JTVB39WVA2ZE>C+K!&:B/88@5V
M";!<ART<[&IL0E2:W+03"4`X1"0+5.>H%K`.,NCT<0^`/J09+<^8?`]%J??$
M6HB!'QY"('EA+5LL'SPF#O'``YR1_Q5M1#7&X'SUHZ9QO2-`@Y)BGQ]Y+AB*
MIZ<B_U07FU\^/29,@6X.M<@$9^MR_>H!@#!<2M@0L-85`*'0%AEV7J`5AX7$
M>/DA0(F`/2$2FO3`8S`(D$KHEB96/(.Y'.N\JA%93D$?Z;XH:[YUK9/Z,#YF
MA8`.340/BF4<5D'0S,+$!6006N2Q*33+F!:*2+`H3,`^V#KE-V`8U/Y81VA2
MV)^*[)#722FG-+V^&V`&BCZ&0=)P`VLLU9Z2A^CT"&NDS&VK7.!$H<2F$=1H
M[P34H+;'.HR34OZ%9MF_Y\67_!--JB*GV\NJ.M!2J[X.V($:FV"1U-DA"I9:
MF]E`U-N`/5)S#D4$&%%P1`+&H/"N,=<HOA'%8`#'.N&3TMX>[K-T\R$KDO'-
M$6/[0-'[[4C*K6&)I=!#TA`E[F&,%%>V$-$4@ZKJ1DJCG@,P@TH>Z_1.'3%V
M\9L/[)?Q8L(!-3IX'D.A'3T;V.,=/D\9P(Z?1WB3`^A^D$]`Q'$$;1I.[2'T
M!-APP^!8)X-#.>61N5N7-7!:;>[#(>NS1@1LC1ZR\-'I'J9)JYOLBNCT6C>T
M%LT>@!MT&_L<$2&M_&;W(<V3?).R+RBJU'(OU0=EG'IN0\%-1@<(AYR>;N?H
MD;!N(31-82]VI(4F"CR:"ZI>NF).=+=BS[NCNIZ)G585K2N#,>D;5;[HL!'%
M0/0,(:;PF9;W15M+P&(1$Q8ZW>]3,V"V&:.?/EW<?3IRBJA^G"8J.X9['<K9
MQ"NM.FJ`&:CJ&`918PWL<7RXB87;:6LQQV?SB0#Z8PP:;!I%@R)/P->Y#CQ?
MG\^2ZO$TW_+_7/S]D'Y.,B9^=5J?)67YDN8//R7989)^XH.C<E%`."CZ[R4>
MJB.'<@;[=Q#!UGH8E*B.L.%_T`[^R&DM7MHRL2L@^CJ7GA?,&YM-<6""7Q<U
MK=CW7!5)7GVD&\J^Z#ZCU[1N7,=X+O'%4_,+&`]GSO$5$W<!Y<$=OK:"$FV7
M70T"*5L@\E5.Q98CR;+BBRC'MRM*LBT.]_7ND)%$H3"0__KMN_]&N/:0-_SO
M7Q]Y]O/6N^F,""<1^V7R<[KGVZAJ,,F/XULV&!7;TL*@6*"5/:JUF3B!+4M+
MH(UR-8U'CFA9!W.BZ@;P=2Z9SU?KR_PSD[,H7Y@MCI1+U]3(.VA"T5T=,U25
M'3$`:VH?3REH^QOSTWR1M><!E^-JJW:P)DHZA%KG<OI\W;PMZ3Y)MQ?/>YI7
ME$T?-_4C+6T.V`.C^3H(!HJ">XB&JO<POF!S`)!35B):R&:PH3^ND?BHQ\1V
M0,CK7,%?XNXWQ1.]2YZ[1=C$ZQLA6N<_A4":`XRLD:<"'1^/&6&"WDT,O(G4
MR3/M[P&./3681U0S0VB`U[FLCQ21M45B;1'8`)%7'^VM>X6=H6%7@]9VI/1H
M[>UH#A>5@P:Z8I#3Q4[K6:J>U^RS`6<&9K"!TFK`$/77+$2`4R\M,\_SKRD-
MI>2LY<U0Q:,X5+`,LT'==1@K50A`V%Y^I$EV4=73BZP6B/%FLP>!N^><L@ZS
M]1SP\=^!=NBZC6C)6@D5S<=>;YA'U+PC[0.O5$I@F5I7-=_U5Y?YZ6Z79BD3
MO/ITN*_2;9J4*>5QH&(C?F5;A3\7:5[_Q,`/3#$U!K"85L]4YM-",ZK%GX-N
M?DLD\C+4V8S:?.N_'WB^]1.M'XLM23N2QS?JY5JJ-?\%9%>JW;`DA%7L:5F_
MW#(-$C7N5;1P&FZ%@+9!*PLH4K3*+0QRF,K*T",^9::C3$S!B)/R-GY[0G)Z
MY"`N2`4T@2D;UDJE();,I34;V?0^H\TZE]87SYOLP&\]?U\4VR]I-JYMYH/2
MSHP`%*0)$"X<\CP'8NPQG;GIM0O1+=.W=)>*$^^T16QV7!&8EI?*:*8I"/9*
M!2WFFYK!G`PF@VL6055_CGJ/55C]^[AZZM9%I[[%<[@LC44;YM(&M3!#6,%B
MK[Y!UV&T-9XHJRO>M%KIA?GZ=<7F&[9CJ%.Q-Q"%4QZ+C$E9R5V4(=#JB]9\
M)Q@-18M]A43UIQ[,P?X62K-]BN?R]/WEU>7=Y<4G<GI]3C[=W9S]^Y]NKLXO
M/G[Z%W+QOWZ\O/O;D=_F\=6CB:7!*:Q43P+%%NU7(]R`4WL+<DG"+0C.30DK
M'_=U"3/Z^,Y$UD$>^8P#,,8V6P!>H4`O)K$\M_LV>>%;(&;,[)?R0+?3KQHO
MA_PQ1_G=$$S4#&\/48/D>,/X>V=Y`\A.\KSW$D=$DA*)U3?#.!*X?53+F,(-
M(K)2A8WY=BIRMCX]%F5]1\NG]T59%E_8'GZ\1W&!-=]A!$,Q-Y<0J+9E808V
M)!.-+J_[OFXMIBY(_9B66_9#>7Q3<0[XQ"[,&"L5YUAPE>%`[XJ/-!.OV<O>
M-]QG<`*J2PUF0)R;#4Y!<*\WV-C![S@8J9@,HI3`PB2.7-H7,/33*Q`6G.BK
M>KP_5&E.J^JL>+I/<_&@]%F1\TJ43'[V5Y4RB<7/:N)[T1O-<D)-7RP@A&)T
MRS\$U2@7B0,VVOE<VMU8"TXV??CCVC."5D[L?0E-@S^(Y^3>N7%S[L]";<.6
M[;:`L6[PEDH3]S;OFX89Q]%LE'SV0_!MS[_&<\;>$]J9A@R"G:IXJ(1DD#CH
M@3IP3K('!5U&<I0A.Y_<9`>:P3+B.1+_,:\HDYINKXK\@>_D^)I\I)!6F.8+
M]#`H%F!EC[K$,G$"KYZT!%[!]M\^PA.E-X`;E#V>\_@9"[;.J)=O<Z:TYN]T
M>K2.M=F9?@YH_47+0+N=@3S:I5K+&H?-/]V.1Z.@&)N>/EF#CX@GI^*<[BB3
M=7N7/&OG]G&($`C>5C]Q@",50H$)A;-L!'!SKQQ=1+I)5,+Q.\;Q;*#`6J`I
MF^+"-%A,E)D/YJV4>>.$ODT*&PV8%088[O^C45O=^-AV.$9EC"<1@;\AELH+
M-;QDGIJ9-E/E!$"JPHT62)QRC6Y1<(LT6OG!2S.:R71+HQ9$UF7L`QVY*"-@
M_*>E&&U(!N.(Y_0?G"$*S@D-G06Z<MXG3J:G.[>S#_$OX@I6_7+D^-><]$W_
MA,UOX\D"N"V;I9?X"EV17PM$5SUK`H%5+<O$&KLZEH:/3S6L,7IWR5"MU"OY
M5NE_???VZ[=O>;R+?.:`)R0YU(]%F?Z#P;Q[>_+VK?@_4HFG/_\;2?E#6ELQ
M:Q3=.Z#DM[_[CIQE2561ZP:4)#7Y\R&GY-NW)[QZZ&\%SF]__UL-W#G=T*=[
M6I)OWPG8WQS[PJ-9PW0%N*;`!C.+)Z^@]ZBKMI"VH;FW]!HTHZVW=$S1%UDC
M)EXKJSYN?SE5Y*U%,8-Z9S"H;]^"+>I?_W#RF]_]_N1WO_F#U:`8V#L&]INW
M?XC7GHS:I%W(#2$-EA3/B?SI=IM*Z6Z3='N9GR7[M$[&EQD=4"IWV@"%DR=M
M%P$W)]K("Y[_K"?1YCJWS837/WR3YF0C(8Z<W>P8Z&DFLPG!H/GQ'-]_I'62
MYG1[D90YSS$]W6P.3P>19W=.=^DF'>]?X`C-MP$04$P#+ABJE8#8@@W&3:UW
M3T"UD*UL.J[1>"C&Q'X@N`93BN>\OR>TR.!F\^"^I(\TK]+/5!:_O"HJ?L'_
M9G>7/(\GEWG8W84=+VRL2SMS1,:^N.,I@\_E'1_2.L,L9)WB/B+)&,[1+^_,
M4C7=!1X_0@8;CB>-81IV<8;OG&&[4.&Z`(<Q6B;`,YDI[O!HIM($YF*+R_G$
MXXS:',^!N^L.N/E,T0H.+%JP3K&"L$>2)I;^YY1:2L;#2Q$6B,]BP!KB78[`
M:$WQ',:W[Y^*V.?-3GS$Z7,Z/OUTPHV?X9W`X;Z]:Q(#)T7%QL;CE=TQ=AN6
M$W'FFQT1+>1GWA;+*[K&\34_G3M%B?U)TK[$Y\43VZ:-P\Q&`!5HG@+@A)J-
MC'$T6TO?K=)3-),NR]8C:[-E^*:170UL0/U]N,^X5O[V[>^^?2MTDO_2G=4(
M::Y_$$%RT_&B#F9\P#B`6:29;OF6:::5OEDSS6C3$T5UKO>S!#BR<MK'L8#T
MRSS]/,:X;PNVFV9SA,CPQ1G_`<E`>K!B@$T]<_FA*,^;1RY5#9'N31E#+9PY
MN"JXYH6+$UJ;(R[.M.?+&O`JMP_%-HQF?]/TR!&T6=HTC9_YD8E]J3C,HKA-
MRIM2+'RWXACXEM<T24I[)I`+29L<9$0*D"_D$C!@"I&%]<RL(A-%8Z)1FQ!!
MODIS9I19EI05V=-2YBT<^55A3U5R9`&9\0W)J)':H1"Z.FWS5ZSV9P+6VMT$
M.("]F00*:&<:EC/M:TS):%<JZZ>%C,F0C#KA,*`IGB'$%[7A7(K,+H#1#`$M
M!M,`!C.6H2#!#:5EM\A()!67@<@TN_B,8S3V(,-0.+&_3J^3_:;+<018A@;:
M8AY]Z&`VHA$IN*$,>2ZREAXIE\GTTE'CLQN=9H",9X"HMZ!XD@J&'W"5_OV0
M;D5$1C90UF7N.Q)N-*U-6=`"&)=;R(!69F4^T]S,-(UVEW4H9-_BQ&1[`%5R
M&*&-@MX:XTF*Z*6G`T,4'AC3NQ5A@Q,>HH6Z@8$1E@"0T]_3B#L@X:,XMFL4
MOJ&(>'(F>A_AB$,`(*?&%28"`1`EE#$MB3U8R.B-)[*H`T0#;%8"C3?$55%A
M(+PVV."`,ED%9IC!(4)8:_`/,!A(C*S@D[0""7%"+B.(+;B&VJW^]JA"//42
M)H*;0PH04),1H`<3(,*$-8>9800;'>OT$$T``:0';@L!A`[>Q5-*0=ZB:/,'
M#45%'%#M0[5Z**2W::TBX.0FF)FXLQ`,N%W=D*:!%#MRLV\*[57D9P5XY%0H
MUQ!K'I8U(,2>1O"1?J;Y@:WD]+IN:FZOFXZ:D2Z7ZIDB7R6=,/&X.#K$56K=
M_'[D"CC&,=/<!!U#KIY@*MXH[46X&I$,Z@B$[C]&:X%>GH8(E`=%<8$,G4H,
MH=/FA7&P?I`U@@=O`<-?^/79O!23XZH+,']UGKYH,EF]%.8*HC`KWB5*,EHU
M`G^BY>=T0_DUV=$X.:#4/2(#%,XM(KL(N"7BC+S@]>'T)`8U$ZM*+.Q$K1Y^
M:_G(MXD<8SR]2V1"B#V[IB\X?VG>H?!C$(VVMR#HJCYFCG173L\!<$U.@SCT
M;Q6'B$>3)X-G5>,..O9D&+4\->Q)#'L1W#V(CTX";SSW2`-O-BN,X0WF4OX:
MQV;#O<F(/W6D"43D#V=%)>KB7CSO:5X9-\=@>/7,K!,>Y[U9J%BHZPD(5_@+
MM"YBRA):0++AD&*=01O8(V_#X=HQ?9/6C1I_XD=5W^S$7,-+$#1+IT]%-CUP
M<P&VQPU&0*3#!I<@R$<-%G8>!PTF*I%NX0'#K3E5,./$GI-QQ41EEBL,>:1^
MNJ:VVDNO":FRRY09JCZ/&(`UN(_7IODEM7Q4CS=QY\[=.K\!SWY.CI[?IQTW
M30V6/E3LR1&?:,9H/GQ/<S;S9,S*3K=/:9[RV:9./]-F_AEO(+V0U)82AH2S
MR?02$#>\`F4-C[:`*+8G;!+ZA#Q(>&%"R0#CA*3Y)CN(VLEJS21*PXZ?,#_Z
M$Q>>BC;=_@+Q8\_C.*?[DFY2,8WSKW@JV.#\8Q`";NP``-F^Y&6&1'K$RRD*
M:',->V_/S@WXFIZ%2/=^5P<B;:L'=.Q'O-QCKWF_RX(4?>+&>)^DV6/HFGL[
MBT$SVGY"QQ0QDJ1A`8PHC3&'D:7"LJL^_O9!.Y+:3<,0TJ#%`0^W587EFUWS
MJHPL-T&WX].TR_PSK>1S3".=6D*B^:!9))8?=BZ1'._`?*84L%/T.<25I2E<
M\A6O4?QKG@@EBTZJJBO\A8OQWIVMV%I"QS7$17I9(`R1P9H#G-J'5F3@43ZB
M)FO.]Y>H,J]$G>0O_\)V#V6QYPL'-B8UE3FM7+'_7+"M._F)X1Q8=_\+R9E6
MIR)C3FE_23D>4_DT)_4C%>\/%QEG*>[Z];(%BRY;,*E(9T57RHJD_*3]`#+)
M22"];Y!KM[HNT_M#W;UH3DGS49Q)RL#$MWP=0S9#&QSN:GZ;SB6F$..3B!X$
M[MG#E#7BND?/!;CTT2!/3Q..7S?>-HCF`X,^L,%#QI.C<%WDQ5#P9K%F.&\#
MPS=?YH9'T7FP6*@!)@A7<&S)2:RU$/'&@O+=:D_PZR,?M<$58V(Y`%2#':'D
M2>CW#9T5?V#?)R>T'VC]6&Q[,]?%<Q.\@V\FT.D.[CI@T%V^6D/_1KR]"*9H
ML`T*&L?)KH6OQ(0O:#8M3X)J//L3?%4O0HVEP;^X\F)>BVT`MS>AC4.SYT&W
MCKO'E.\6Z!/?S[#A$!L,OIE@?S#:A@T2+[G*@=@TE#(38I;%_S7=([$&OA.1
M)D9IQ7<J7Q[3S:-D,;!#!MN$$?AJEDF5[/=92K=?$_D]O+S7@#BWFFD`PKIU
MBF(W=,GD9#U=-[/V.;V?7M<S0K33UQ0"Z9J>D;75<KZ3EI/3![[_=:\%]7QT
M5M`G:4-7&JV:5/B7O&'*EI;R7/#([Z/8!E9S04\#;/"\\611C:3^*`]E;WG?
MV[5<!ZG7]@%D"*W7B1)2^T?\YEI!GXS%&OKGY''9@U8%7'8Q1#+81SS95<;=
M&S1R`(T8!(X4!(B1V7@!(V5&$J/30KD/D$V1!@)F!`",ZA]/UM9P`7M6\-7>
M@7U'=Z/^/66KR^9UR+ODF;+E;%TF[$O2/"E?+ME2M6(=P'JT9EV;B2Z0_L`:
M.0C"21M+P.6$6'LA:%<@NH&PT@(=24`AE"OBQ,F]H*)V-G7R'(=76L-X#!4I
M`C$U>,9X,N7:KVJ<^7N:T]WD>74'U,`C3:$0O8E1!-0C`S,O\$&!@42W0([1
M\LP#;+`:#8*A1D`\*7#7M#8>"&O;U))WT(:SS-6QPUS:CNA#E[-]-*6QUSS!
MYNB'O?H!FJY5AV`&G8RGN)#FB7+U/+GAB-<#HZM"Y\3`*D8'%0V[)AV`KT]I
M.A>YX6'OIH\PC!H?^=C71UETI>K<R`8+B^?U(3%$FD\1ZSZVNDL?<OFBV>;E
MKDSRBGV53/`6_\IDNO?V/P\RI*\Z8)Q/%)2)2DD*PP0GJREH!^!>PPXE*OSN
M=A`)E$]J*)!-0X+4'19)6K1C)V^%M9AI_E<@?@;_%T\*F<6+PU<6\!5%\)5$
M@-6RG1OXOHB12#\+N%LG'']-#1EPGU6!T1KB*9CS%V;HCSQGFSGFY(%>'_AK
MPC<[48JW5XGW?5*E&V;\YVEVJ"<5T)<1:?I@)A$4\UKV`3C%IV;+X"Y/-8^T
MLE*%31*)SI?WH@SUI/XT>4/N.0V1(;^55,3#'_5C<:C8C]61'_Q8J*@3VY]+
MS^`6XJEKI)+VU$LF=OL'0H\NEYF@42P:*!+B-6(W1^!58@>A<1BJ>TU'9WYQ
M7/ER*<;$L)R(!@N*)P^G+>Q]LY.+`B:]9JE@"&K-Q%8%,SRQ<2IGS!,9J7*C
M-W-`44<_FMI"]<WI!C?(X6*W:8BE>OU<?9O6S?`EM'KY<+8NO\E#79<(0[SI
M!&3BRY/#PWPMWNT)=/E@5RAPV;:94\DS8:MN.KT$/KA5\2JN@@<RDR+HZ,_S
M5*_*K(`7+U:Q*\WMBZ"&U<S(S:UP<;FAN1<NJ0^N@+?TP]YWL,Q@(GX[NGCO
MF)>`*/W9QH6"I.Q`R9:M%7W8F5>'8"HC]3(XZ;A<,E1#-([6B;K:DQG8&N7C
M%.=IELG5K:=A\1X_CT^:EI\U6RC./%C643S**;+ETXYZ9*R7*]CYL(;=R%8<
M9\&OZRC8IM"+SWVUQ*-_RD1%(:3SY)];Y-P#GCZGXZ41"'8<6-/"XH;1;.(@
M!\T,K#Q"9#H*DX#8B5I0=W#D9PX92_#+J@'F4)<>+?9G'$=2GQ>\6O;X8,<&
MHXYSM#`XAS@V]C@V8&+AUGTM9EOT8J3HY&?9?F1-MX_G]!1&#QZ[9M\R6I1-
M85OQJO`/E!_*CO3,!M+(KP5!46L;<QRM-G!P*[4.L2VQK]KDR^SD9]E\9)6V
MCN1$H_70L2OT6?=&ME:;C>W39]<Q]=C(%D>)=>3=&CS!&CV>'I/NFL?-]DRZ
M76OC230_W6Y3*=QMDFXO\[-DG]9)IM5@$*QZH]<*BZ+9('%PM-S%RJWQ5@KM
MFSXM$.%0;RYSTL!%8@LP#9C8A0,M]HWJ1UJS)17=JGP7K7'8@=JW#+5`2"\;
MV@3`L0,C#[<!Z%%;S=]L#D\'67)E2W?I)JTC47G'N&J>1=3#Q_XH9V\$3-$G
M_:3@BZ<F"#`>SF3A*R;2Q.'!%C")0*GIS$K>^M,F.#7'J7$8G+]"3><;.(G8
MWR[MI6J)=>5CD3$)J^:\R9F7Z,:99B-:<+!S$-WBH6<>6EEZY1N:*6FS#/O@
M*L8:868A0&-L^80V]#4.ESN1QG+X:)0LV<D^JZS=YVQ:5CI-&E.U4%`:])X^
MI#E?1Y#W269_(G%%GR3NE%Q6U6%RR4#7I#Q,OPEGC#7,\$=WR,1O7'NXQA$E
M7TFP(]^ZT8[<U-('4(:0W->XZ79+AQLP/;C'V(S0.GMYTTK^"!C4M>VU=]5)
M:[2:]H'E]ML1QU/#-I`-#SG-,.0>@=::E0VGZJI=%&:L&TN#+0]`XX]6MH4`
M[@I#5$E\UGU247&E@:WY16[$1YYR5:4U;9Z9OA5#_9%NBH=<4/DIR0YC?5V+
M71LS#<P.*>RZ3J<@WOI;063@M<'0DG0[#[:B?".(B$(_BDH<Y=M6LRM-)#HT
MY]B#V4(SY"+E_%`RKR\_1$C_D;*M6KJIFY/7TR])N15E$CX4Y8ZFXI6W2:P!
MAUP;AEA(#F_SB/!16,&+Q=)`XAK+F+25(AD)L2(J=FT)`G&8*^YJE"VEYM>$
MTSKV*^18*JR)BRRE'/NI@>$+Y=(2SYWXT[/[$P]Z(1V*_V<%]2A>XLQV*7`N
MBWP*^2J._1B:0D.]BP_I@*<?AI>SGVFY22MZL[L17*N)7QS9$1Q!9;JZ$1">
M#@9+A;"+@7-T;$*`A-KTV`92OLXK8(^<&`O7A<*[\_2FX"I5<G3=@3XR/5=]
M=$]*A]&@!5Z%.;9^1/;\0.^*B92C$?'"Z6IJ`W"6JXB7;%@>!LH4XF1`M"Q:
M$D\\U4]-BCD]JO<\KL>88E`KH/-9HED:_[..<BUYYK=9K[;"W!6W;&0>DXKV
M,H0O\XMG]EO^0-F23!0HJ&YVIYN_']*2;M\?JC2GDX+_`2BKQS`0*2,\:(K_
MG5AN$E<TB#-%Y*C;446QM`NAV$6X<=.[;-<#8J_'$*!O^P:W!=WKOOCF(!:M
M_1DBE8?X*3\OD53$:[ZB6%,E'^&5E,A]0XJUB;<B12/)B_S-)JD>F6:(7],D
MZWZKNTK=9"N6SKUG@J-X?-<6MSPK\L_,03'A;W;R[SJ]S^@GNF&0=>IU0`"F
M!3@=<-,*?C0`_AS$H\VE\@#/+1>QZ2YW*4"1#\DHT(I<DWU[95'&[]*\+@9Q
MOB@C>)X*['4V`""KGX'B>:C-&IQ$\B&>Q"!'`L?U(IX?%-Z-P`5:YD>`?)8Z
MDEA2+7'4V>]`8+Y/"93..?LU.7`!),A[<MI21@M>E//OA^,_0@3T$:L^0:3Q
M':_A`:*94\'"BPH7^1;HXN'7%!1-P"6%"_FNA/.&PLP.6I3E#^L::([_M%,T
MB>##[@#..7/[95'ZM$?G0).G#3VT-'7Z*!?NSMAN_4-6?*G<]^R,H-/K=5-0
M[%MU1F'0+]/I.'G=H9L0T%Z=XU!$@,5X8\X\]K:+<AJLV"O<L"F32WU;%I_3
M+=V^?_FQXJ5.FY?'\X=3-N%^%FM)@\',)]`=P/H2P%JKSA0<>T'K+X;/JM>3
M>KL?X_:Y$_9YJ&3<M%!8)&G1CORL[`+MT[W8[$UKC=+TBS=7P+T`Z*GNZ1)^
MYL;J2!>,>')_ODDS.A#[KECF!$.RT%TDPF*!?WD(^>-176T@0<'..`3_KLQ4
M2YO4!2D5=9*KU\K8K_QO<5P5L4</:DKVNT-HW`+>%])GIWRDHC#*;5+6+Q?R
M-EAUNMF4;`?+/ZMK/*?W8]\U"[>M?>6#N_SH?):L6%DBOLPA>2!>-'L5@#@`
M>4KRY$%NJ':45N*Q,_D6P8;MO1_X+UNFLMSR]V7*-'N?9'SK54JZXA3[A6P9
MY6.7XYJC@<62P9EW!R<FC06F<V`HK29AXU7HK?]2YC)G!DJKNOFD_H<$69'8
M^8$7%A8RX[Y/&U"$+EZUCEU):W',=9Y6XGV5\0+<#-'5IIM`8%6A,[%&JS>G
M80"J+#?&ZVN#:)+7KW*^D.'FR/ZLV"JGE"<DVP;KZ+7CC$.KJQ(W!9YW#63E
M6B[OQY?3QX%I*U"_JLL4"*^TBU$`5+=H9`7VB'H*KZ.2@F.D]35?-/#S[B"L
MI_:@]P1'*NF%H]+@03@H-N(EGE53OI,FD],'/A]#5A(PSCH+ZC/Q(]@>CZJW
M4=ETTKR#]B3?;HSFF3T_S9D8&1!]7A+YVF_/C`4_3WEL(]]6-R6;->LRO3_H
MKM?-0QZ\5@-&1GS&QE=@Q)"ZMP#`F+L?766E'VE]*',R>(]8Y,._H@>,9^J@
MX84=.!W#0<_;:"R;.:B2LD7`.97_[84HFQI(AK,+?\1N7H4B8DVNGH(B[]4]
MV'MLW:%4VX-9<7>E&H7OY2T6'DG)TN0^S6((Y<_0+-V\"Z9AL-%XDBVF'].\
M+EM]I!N:?D[NL[$)^*`8[5*#$L@BS<)AKW8AC'T6NTYZO=B):.%G;$U3;&9F
M41&`@>FP#:853Q71Z6><TWU1I;6E1JX7CM&X=#B!K,LB7F#STG->8%\:@LK`
M5%-L5F53#H!9:=$-=A5/:<GI=_#5<LZX3:]T@6"-=M2'#60_&G$"V\V0XP)[
MZ1%J+_PW/[W$9BBZ40<8R`#-8!@H51(-%3ZF$R%?5%]UNV!K6-(?U[Q<L^`B
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M`V9V#0+M7;0$#"8850[&)$PAG4KOBP!A,R..)6PVQ0D6-C.*%SQLIN.\*&PV
M(=CM9II"*9W-13H=VM0%%$C3H!LL+9[,"W.<_39YX=Z"3=]-DNY5=X('/@V"
M$'&>#UF)!#XQ@GQ`X/-<H"@+SG8A'";G3'L)+`YWDR:-NW?(&YMU>VFDQW&4
MG9[!_N,IG@:_73PR(']$[XOU:U^H]\JT*NHD<UNS%W-MEE7+9P;-_K5GYP7+
MUW)CWFRD/C0,ST_&DSAE^!@9-5M0`0-`P&ZH-@(A#18@^!H5,.QB+*V`8:&N
MJ8"Q;[!YZ/2KQK9_W9P01'5[>H$N0JW<2LM@[?&D8+%5A'HI4I9[5G6C:26J
MQ_$O5B6E1\8S![7Y7B]4%-N>(RSJ9MA3`/">V(?NP))YQ)3?=VS*?)/KJXN_
MGHCS%GX'CD.H`N#'->%9:C8Q7C\J!K.-)[V+.:$-I5O+Y0M3ZK9,>N<?++)%
MQS:-35<9/!I='&^`_9DX-ULQQ7+?AT7C-G`KVSZ@?+TPTAM0^+H^]3IX+`PN
M*9[,N/ZW?DHR>K.#76'TQM.X%#L>NLL`B8GO$EQL_4S>2DV9M$*0AEPQE(BO
M-/IKDM5@'20,!AG/N\63)0_0'CW13$OZL-;H*638I3S"]6(HS7ZRZ^3&8G0&
MZ:M*[F6[KSFBO/,;QAR9K]G3LGZY91I2G^9;_FE[#N(R2">BR23-B&&,TBEH
M6+.TL9]OF$:J[9S9O-3%9\I]`RP.JZB"C,PJW?KDMDL+#8-EQI-W!0_LS8YT
MSXYPKQW97N\H2L]\V5&4AN;D*`H>NWXMH6N,D+713./)S3)\S(<T3_+-@H,I
M``&[V=H(A#1?@.!K'$S9Q5AZ,&6AKCF8Z@RZ;^8[12/Z@RF(+D*MW$K+8.WQ
MY(<-=N*/15G?T?))4Z[7":<+%PW@\,-#.C$"A(-&;#S#/WUL?;B'E[MLLZWJ
M@M2/:2E+81Y]<G2/NCVT,T0Q&$,\R5(?Z;Y9<-_L;,;@A&OK5)O@4(S!*0;J
MOL_&#;S-,Q+IBD4U`'Q;%[%EN%5@8AD6%$/E]GBRE?I6[2CL#@'53!:X9=M]
MY$9=O#D8@I=I-CJP:6104SF>:<1=6!W6E0:3B2?EIV_NSK<0W*":*26,R4"$
M"3:Q`$W&.;>83,8ZO41D,2"-L,XP8(N))]L&OL&:'7&8'6E8.\*P7H!0SWQ9
M@%!#<Q(@A,<07DL(`2-T8#33>#)01`Y?ON7_X<</GY.,>QSY0/CX'LW(&N:@
M-M_KA8IBK'.$13173_9`@_6AVC?9;:]HC<Q:S;?R#]J1.:ZASE*NB:GZ43$8
M*^Z+/G;13IEK*<L7YD5^XL58?#115G7Y5+,UPEQ]G'(W/^C<,?(C.@A`Z_2.
M)#6YIP]ISJO!B_-@P0_[F9Y`_0]Z.GMY[T^>T\;K>\I?4G+W^HI/FQSV^TP\
M]91DZG7DRWQ7E$^B-I'I$6X_+/7X"1`+YS44/Q%QGT<!\X:_EP(CV3Z@T@.7
MBLB/H]B4U&(<^;C)5X.FCZI`"1@FGGB.D7ME$FZ3='RIR=`Z>#JE:T5\)&7"
M$OMR_XB'SZW]/NKT#A%3`EG0YN@W[[4C9WBZI`=H4-EXSD+5>W9:?9TVM<K:
M:T+2U"FS(.__^>MHAZ=74/7.W[%U5#-:&@7M0QFT$^5P4E_Y];JH:757-$&`
M)&/+XUJX?F-B#1A!A;?<",M+:<*E6G8V#V=F/J$'TF@WOAR21X9;6-(!DY\5
M^/\Y<H`*KA:%=V<:"IR@[F\#J!&P#.ML==+47EU3K=:;$]7]W7-:;<I4Z`';
M,[Y/JK2ZV=VR856=<$>?Z_=,D%]&0SR?0#-<,PB@S,+S!<?)09K%WYV<Y$]6
MJ:V`X?O\/A3YF<,1`7AD/[A`TR9K@SFTYKG*%8,BZ4.>[M(-OSD@BUNE^<-M
MD:6;E#DN@_GZ(:F0"`P))R+B)2".:8)YNLT11JH+@#P])>4+-\(>(NDPB4*-
MQRP]-6@:$@'B&[(+HS$_Y5+.BJ=[-N]S.?E;T5E1'4KJFCUA2*,9TX&$.DO"
M!,2=&9T\X;.AG517&_'OA[1*U0OFUXE4-G)5)#FY>)8%]$_(9;[Y.L)Y$:A#
MQKG0A6_804=C@)W0-[O^D]5-ILQ94=55]ZAU>_7.8)E(U)I>64H-Q9:1/@G'
MR)<+X[;^A3QT[[KWR43D`["T=>(<%A/6>XUXRCNH-\9O:2F^P^0/G'#J06HC
M',[;TRXQ<*S3QL9M=T;LR</N#(((D(ALR3W2TV>?S2AZ_8^GGL+W1;']DF89
MV_Y>LCUO_I#R:LBBP+M[^3H/N?EF3V04\YDG,(Y->?-V&YH?R:[HB0*5SSK)
M!YX5K8@L<:9Z3<S3EX[>9N.IM&"HWN*V5W]$-:O!$7&F.6]!D>8]'[Z`B1!,
MKIT990DBB3)X8RT>LYRA1=,9TX.&WASC287AUR_<MN>`4AM%`Q3.!M`N`M+&
MSL@$L&'3XW9OT=S7$=F!:T2GFRD3@E[#43)G]+D)MVSSEM?\\E"Z2?=B1_>!
M&E47"-W6R[)#+S]+!LJ#D(_@YN1(1G`0:*]Z"C`R@",,,")MARI!X=>!>M5W
MI>4<5VF`V0?SE$>3>@!4HMYAIDC7ECJU'^C4CNE4_9C4)*U(M:<;?O(BK]Y3
M$=M*\I=_J<A/Q>4M43I9E/6NR-(BEH=<9=:A>\*%@(X34H--O1!A<.9?!R?W
M)&PCT'N,D3\&)[(_(_)1H"$W9[)ZS,WOXJG=T+\)?%<F><5O5A8Y8#LX`[.]
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M=4]3Q\274L"L3'WD\L.A9LM`NY0F(YV%VWR"'^[R<-4L61$BGKY\'?%/+W+*
M&"72:S+!>9I5+.GY>>F8,6DB,(R*H9&:H.HLS>PVHGR9MI-ZFG1ZNA_JJ8BT
M/B4O)'W:LZVLB+*RAK3F0=9=>SNLI/NBY/A1A%@_4K;3.%`V(Q8/N4B&MGM5
M,'P;.W+!(T6,@&)AQ8G<["#1(0>5-E6=9Z^0+/W[(=W*R'Y/"Z-SCW`5T82$
MG*BQIY@:2DY9C<H+QUY"+81Q>8F'8V!0EFXC`U%R%T:*SLK\=`9:&0UF;?$D
MM/*='!/^/J,.$W,#MA.6$1!IIG()@C5%6?A`YB83>G=_2DQ!%5O0*-#XK`0P
M[)I)R(P3>[(HSZ[+&6U'`,L%UIZ4&\"03LGM0F"=D!NY0$[']<C]%R5%>WR:
M[QQBS<FX"2/VG$Q#?NEE51W8IDN9\4@9_9#LJ=%CI)!IT08!@Z9$3WG.3H<>
MD5*6=,-VRV7S)NN;Z9NL\=F7I_I`<Z(G^`&S15%L[T.2EJ*XZ,VNK8!SF5=U
M>>B%5L:A61\<%9(%X:`8GI=X.'8'9>DV.Q"E-O;*@,EG#BTB7&V,*NT0XK,\
M/^V9&!X0?5ZJZE$K4.B-S0UHKC2!:E9N08)5E/`Q(#-Z6SNI@2";'DA\=@(8
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M=:[!='#?K`JD7\"4L$5ZILD%P]&W&)*WV"[]*95Q8WZ6KR3EM51=GLP7L?5F
M8$2<U!-O09'R3WSX`I)0P.24VEVQ#6R:B5<D94)*'R=&7^>M4-.4%`\:!K>'
MDIBB7S&(%?Q5EX+7I*K9[<P/J1$:B+3<H_M)A[!B`#-TK!A@=,S9DZ6$C\^,
M//6EF-6[!MMQ);%$H6#`)<,B1=,L&?P4;I@WWD\8E^K&WU9*3$H9159X5^2U
M7P;V1CV=P'9R/,CZF=ZRSM/'TA=04!>@9U#`N1H]7W2D2].S!`!<I_:GJZN*
MO!E418[-A2Y1O.F%[#G$#/XUGG2I3_2!^[>/ZB**%-R^DO'"418,PL&Q61_Q
MD*P4R!)@EQ!*K25*X.X:480FZ*4K4Z.#H1O,+)[,*)GA);8R53U)]++D),)0
M!AF)#A3$?$28<)C9B$Z.T%Q$.Z%^3F_D68=`!3'D'+JP#885\/%,>3J6Y-NL
MBWHD_'F6DFX!&VP_S/XN&XB)M!/RDQ-B0LY'8F<P=SX@ZTMSL`^7T:RL']UJ
ML.(SMCG*I=F20RD8JBNX\JOBT4:?S?DB=33MT/WT$;1-5\J9&)27_7^Q(2IR
MOBCC=,B])CTPCEW]YI%N#QF]V>GW-6*3)S<WU>F&[6O89'''\ZB,FP(T@FK'
ML)P@SG8"[<.0]AH8\@`V(HO9M+N4AA*WB#/QDEI%TIP7G7TJ<B+HD(80^5F0
MB,?M(VKU=&^#0#OVXEJC;[P??^-'MN`LTTU-M^)KV7)T],N/>5K/<D!!6.E=
M$RZK$$XK2&<$<6?8DGH[.E0!="Y0<-$\*G=".KK2*YX0135VOQC&V%P>$YGK
MZA7-NL\9)X<"'1T,;>*T'&C+]Q2^$B(<)WNP=!PH0RGI;'OZP%:\A@M4GF)F
M-Z]6I2R$L@%WKPN53K-U/9[R'6-->/&\I]PWGS[QZ/X_1#_PW_**`CV@-X6)
M,X130%Z8>8N.O=[R$<!G&06FJU-B53AX2_KHI,$_>54>UE\Y+2L>#V*QET7K
M/DI=@G$;NA%R8M!32&3#-8J";:`Z1CZ&.,'7&5SO]<]8[<@\]A9[T2`%+&#F
M6N"S?<B!6<;-[F;?Y(Q7'XKRST6:US^Q%8"H1RIV)2GMOWD!FP0QB4_,"84X
MYBH/\VOQSM70Y8,=O>&RU?F'AB[_LZ-,3FNVK;X_U,)E#%\1(]Q\Q0^".6FX
MBYCO7Q[3S2-)Q2-D\K29G_5%ZWA0#<NTD<)A,J\8W:LR1.]-64!+M&[=,$V1
M_7K(DI)L!P>4W+K*SC"+SC`3C6%N^H:9,A196HMH2FLQ&QU9[5<R9;Z7\-Q_
MG/C7D1UF\H=6@;.F&70R!VI`D=>49F&P%Y5:3CZKRBD!W;31O-@;JV>W#+YE
M3:G#BKT>8B?]F4I-J'ATJ;E_W6PAW].<[E*HZ<RF-+$L?TK(AC?[4[#M<HX@
M/F;K35][?-\2D0%']1:HBL^0KQI2OX[8]N=KK\4US"`:>S5'TYN,[U_Z+:?/
MZ?B%-W]$Q^.B&L2@;XN:!<6JQ^W!=_[+HE-R^H=%?^9-1R_.[:TSX$=$=31B
M3YSI2WQ>/"5I;C&R(8#&F!H`=*,9,L8WCI:^GQ%(-(.RR\:(U'TT>E:U5K`!
MU==4).?`9K+LAR1/'L0;1Y]H^3G=T.H'^G1/RY'&`*';0A)V:(QZ)2!Y\,*!
M;H:P^)Z#3E>81(`1U4I^ENU'KP0!4X-QN1L'UKQ$G>.J#;B^S1R]T1:V":4X
M2YYP+*J:EF=I_7*F=1O&=E7W>]*.\,B=B2>>,]"Q@)G_!+,MUBT:"&\Y(6>G
MD=B[>?P*5X>L]ZCADO&&/EP(''#=XX1X([[`4"^V7Y)R6WU.LXQ>7FEMU0:B
MKJ/J0):/H(TSGM$:N,#L5H>L!K+?=D(NKR*Q7>MX%H"NF9=U<H3Q!QJQAP)H
M[-A'`X*8\%\>TYK7HDCSZOIO6@NV0#2]H8-8/GX6OGCFJV<"LUX-KAHZT41D
MVPFY_ELDQFL;RL+=+_,28]8?>J#EPL=>8[BX@[_`@*^*ZC1_H!FM](ME8WO3
M(=/VY>-GY(EGN#H6,+.=8+;U$XN*-"TGT:R5S<-7N/ICM5R/1<,--%;H>&M,
M%6_`5RS36M)M6G],JU_T@3-#LXJ4C9MQ"JL:F"*53YU2!Q1)'2&U\0KQ._F0
M;/BM^Y=(;-DX:M.ZIA/(@/D#UDCN59'DMMCMM'T8K>VUHP7:ICQ12I-/:3NK
MD(]0QN$RWA*+[AF'2QM5[</-.X!>>WC](J?.83;'2A</]]+=VEZL+,U[-5U[
M?Z<V:$=:K.MX(ABECK;#*"<H@V6Y;(C$)LVCI=F,#>'F/36X]NCZ;,0`HVS:
MABT?;93]EV/[Y=A]!=A\H9NCAK3#&L<8FJ5W),9H'"C3/LMNBLXW#E<>6>]M
MUOQ=UI*17F"(?Z)E6B</]/NLN$\RG@:1T[*ZS#=:NP1"-SWD@EX^MD!Y$(S8
MS<EATPX":N`5&)%P1`'RR[F;2(P>J@6%7P_.?"+QN&H#]!#SU$?C,%92H_5B
M-C>[7;JAI=;=:-N:SAVVH81JM.QPXC1CTNX@S0!##6OS8R1^0#\\D[#,""SZ
MMQ@OGO99\4)IKT2<_I#>!:=.ZHUP.-6B76(@E8BVL`'4A39AM\>V#4`L"UOW
MX$Z+/IM10KZ[B*+SYVE)-XRV5M'UC8W,HT84E=8SQ-'C"6VW\@Y1NJJV\M=(
M%-8P2!,M'</-?-=P4:)B^43+FR]\/7*SDZ72F_6)5OW`\&TBHPL>(]$-*!-F
MHJ.;)33QT4&I2XOC@$1"\DMIIF5E)#8`UY1QRJ03;^8[>,=6+7!.Y3S=TN98
M8BM7D+C'3?U(R[O'M)17/_3;#QN,VH9H899K@94W0CS#1-\1Q="BM;L3WDA$
MJ[H/%(5;L(]C`>F7]9[R6SSP0)/W40"-F?LI0A`3[A6L;2Y8B,M<:?YP5W3%
M06Z3='M7#&XO`@M=(Q"=EK1>0A2SO@S&UZ%6EETH$+CN[!(^VHK3ZG*/(L@+
MP_2*.7&:_*?11<EH+_"CJ+VI'-,RXJL=WZYO)M[EEP*8B[7L$H;9Z,LM5<J`
MRIX!]8LNY5NR;XPHD4"4_\+-:'LH!<(C)0PA+;9+*R:Y9IHKFE3T](D_8#/]
M[)1":XO/(S.933S)8!K&O"]`G3&\10#/$7Z4=;."H$`:$MHY0+PN'^TL,%-!
M37[?E]QZV0%K:+2W<T?1;*L[GZ?A>@>>"5U/&EU7KKKOJ+FNH[MJ['+I(E(Q
M?JMQ^BNEU\D3U13FP2`U+:#N3PJ[DOKLCT$OJ3Y'$J_:ZMX,VM,K6?-1`JGB
MJ_2$<+@H*@"A**>M@/H,JK%7"3))KZT8!`,>/"5L!$9\1-@E$-+9L(L7].%@
M$PF8G451?`BH"(8G@\UXJQ<ENBW85%^D6VUH7-_8"#%J7+Y(TW-#V$Q,"#NV
M"$-XI97JUTC"W8:Q*:Q?/D^]5AU+X#(:-*::Q?'BL44H`&:Y,F:[+H9]52S4
M-3'/*V+Z^T)Q&)E^5/2UMJPF%J`*S^Q1]*RC->\FF'94@UC575$G6;<:??]R
MFF7-_E9K:6#XIDO<\,O'$BP3@I5">#DLUTFB#25PP%ZQ>W+_0AAL%QJ+PLKA
M&E'X]N1J%7U0-0CH(>9JDL9K8&E4#-$F_2Y99L`\IOM;R@8RYRDPSLVE`\^X
MSS3A!=IR.L2$:%S-D"VI<7-XZS2O8^-/TK8[Y2@GI$4B'59LVU272@%VK$82
ML8=Z;@_W6;KYL>9U+YBOX%^3,U:Z^NL04+4/MH&B6!Q$&)P0CX.3.\!C(Z`,
MJ/TQBI@I:*0G5F''>JV&<,<8:^.><`2'4?00@IK&5+"P!C+@-]],.C(:8XDB
M\.FA"6"CZ>/&;CH?:9)=5&SI2KO)4+O-=`.VCPP8`9$>&W`)@F,:5CZ0QP=,
MZ-TC!&SE+T%(SRRBV$("1EOS*($99UY]]B7EBMDR;\\E:'M6?QO2`=;;DFC!
M$$K7.B1`B)!86#@"(R;,_MY!M$>GP,Z!+8!=M%K\$T,1H'6,_11"5\O87S%B
M"&6\/U1I3JOJ=,/DJU+^/9K-D@.JZ4\3%,HDYQ`!9X8S,W%/;P9<-?ZJF?3:
MH]@>N<9V,JL9$0).:<%TG?]94OV>"`QOT?\A?#!+T(H5SB;&[.99QX"*S4Y.
MB(*-9(\$UPR0]8Q05T\1^=/#_N)0%GNJ+Q:E;U7%H4:M"%5]]/PPBC]-*+N*
M/0T1VJH\W]\2^7LD:SO3$!7VSU\M663!D$(+,X&&5E>(R37$@1)%<GY%AHG"
M_JK2;7-+QI`X`H!M$TELL!@I"0!94!)-['R<B2<6]"YE00&1`50D-@T;]G&F
MBA5GQ<P5)#4!9[+XJXLVLV6!VL2PF_N49/QJ']M?'N@UK4<#9&A5EQ5&K3CW
M#_0L4:JIF'DXRZ<84-40GU85K4F6LF795KJ$4L(<.?G?,'[3?/XQ8/0Q=S9:
MNKLXD]]51+W]'2>`/F:#%"_OD06$QQ5T&PWG/T01(I@.PS34W8&\"F73G^A,
M6_H*AWIF,V6%J'0^IS(=_$CQHMAIZX9$KWS+-C7KJ=\/R7/Z='C2*J"VK9%X
MV(:BA%IV.&HX)NU6Q`&&4L7FQTB6Y/KAF:CC""QVA?P+31\>:[H]94NDQ.`9
MK3#J>0TM#(JB6MGC**R)A5MQM9CM2PQ-(VE:V9ZAJOEMZ[-DG_)$US@TVSZ^
M$PTW@,_;7RX(HUQG]%FKK].&AGFO8?DV=\H%(?0Q(.J(<W2P2M^NKR[^&HE.
M:<:@,'[I:J'(>6,&C$,XQTX3=-"/8131!)ZYPJ7]M*%Y4J:%KEJ"#49%%K0P
M./$%&WNDP@4&%H"*!#K,KLJ,_"V*#9Y]%*?Q!3UX0/>/5"1$2OMC7NWI)MVE
M=*L]]W7"M>4]3'!(M3L<8F`5YC"S@53=,&"/]?R$]$`BV5RZ!UI3*L.(LOJQ
M[>E^7Q9LJR$+K&G703:01B`MR/)YUL89895D(.]8+^FPVJ#OH"V2-91U_`I`
MCZRVKEHZWL`5EL>X:]9:\/&/8?UUF[QP^:N[HLD04;DCM/J^+*K)C28@N+K`
MX0+'N;X!%`KQ"B&`)?#FH(M2>R285(^C,^1=41)=*M.1[W9`561ZL\.)&7N8
M2PE\5CS=I[D8I8]T4SSDZ3_H]G++/H[-YKQ<GCC]JYK/W)[FVROV<W.CA;4Q
MG[(].Y0E0^@UC(Q@'6:CO,-`S%"3%L-V".JY<G"1P<?482699%[VV)R0!HWT
M$.+(O0QL6L;$S5!\7TOV=._[#?DRIV7)#^3$?'%.JTV9[ON+.K.+G$?/[`4]
MZ85R=/,^*[0O\Y9JB;OR8V;W2,:\O3ZU$]*C%YW#FJGH$)_D2SKVH-V\3Q09
M`3>[FT.]*9YH]5.2'>B?TH='%!_D(K[((1F)']$[N3XX`E=E$3&PWS)Q1G%B
M,A6GV!%%_H0(!B>$LWB-?LUI/$A.SLQG7L6N]3S>AR0MA;B7^?[`O'5:;7A)
M]H])/;9M`*1Z2]$"B>)8`**@>@D[/[#)6\AT[X/*WPC3L2,G`$/&>V(^5B2]
M+;A>0UQP9C'*'.'9,#>[)A?&GG.D!=6G'@U!E\>V(9*@:#>$&^QM4!N126Y2
MTN0F;9K<I(V$BRHE23_\A4?/Z74]P--_6.H"/!*9H2^:HY&P"A/C?D%%7UYF
M;PHF%+Q7_AV%E9?W$]$1#V#F20$\DYE!7'-S:P.[N177,GJJ;@O6RCUB>L?X
M>U3'N$#`)E@:AZ)VPH33UX:'2VU/R$8"VO5WE3&Z9OKM/TP!8@)ZB0*$`#2,
MW`.6%_F;0(-VNMF4E'.YV:DE?@"+T7,!FH(&N4V^4$UB-6'H/_%>&<>*89WQ
M0YJ;K_'HVM0UGD$;SC4>'3ND:SPCTH!K/'V,]AJ/_#&2I"K]\$RO\0S!8L]O
M./V2E%M>:%.3I:UM4_E_@S84A=2RPU'(,6FW0@XP6G_#?R3\URCRK_7C,]'(
M$5CL)\:?'I.2OD\JNF73Z9[FU21(^_ZE@VDRC,0W=A^:;V_9^!J?:PO)0F5Y
MAV"!DR`>\..1<LO#2`A(2P_`6.<[XDAC#VD$TPSX(-Q63YZ_V>W2#5NC,EDN
MGO99\4(-KPFY`1OA+(#+8XIN*1"2ZJU,'*GU9EQE-PI"O`3?PD2R)@2,<@'N
MJ]62[G&T`AAG]M8.390YH)8L*8W=L&%2G:<EW3"\&S%Z%\^TW*25_DZ\)Y8J
MG`W$0BB?["<?1EEM,$=7E6T8H;:V<@,N=$8A$(E!%$HDCL97:XIY/6QP00%\
M4``U@Q;M7J1NNAK>`=0NB,/Z5!>;7YK1S;?)?L]XI^)#2GY"5^W9U][D]#J5
M__<A_:QW88OIM#>\Y])9KG^+OP'OY'Z)*+!C_=D<E,Z^^^Z[WW:Z*L@IC>5:
M?-JC2#X*DH0OU2-QGLOUM<`:,(.#=45?8E5PH,O%UG"-$SZ6B@=QU"-!U8PA
MA)(RL;FF+Y$4B,NCWXQBT5-[UL7T$#8Q6-^$Y\@Q1((Y],6<!EK?KDA>FV/'
MT^L">R!7>^!W53N`[OD#&8(N-'!D2P@361!OJ_*GB_EKJKUO,7IX#XS!Z\!V
M#)S'F(!R84020-P`;W4YB(R>_%6P0ZV)R$_Z:,?T/2\GYKP3Q>-KD\<K7_.T
MRO#@%Y9V!?$]'^FF9'Q%G:ZA=#U7^XE7"=<70YZ)WCYZZ8F^7*GF2HRW;IPA
M`6R9Z$NX>U&SQ=/X-#93_CX2QS9;VXJ%`[#:FQ@AM1/H_Y#44^,,P^EGZ&VY
M$,HLOFL7[H4^W73#T%'W%EX2!]E20R7PWD&#"/>V";\G=OV+PS7.UC;C5AA(
MQA#B?!MTZXNNGOX[W27Z:=_8(BMH$-]X]Z7XW[04_W?'`.?'*I<3:D9I`:'E
MJKG\*_!\Z")98-YT/@NEMORC7EW\$4%7"[2ATOO=/^"[W75T&^B`T95;XXK7
MUNZ0#II-*_P_UT7^]T.2B4K$D+7K3.RA*P9CH^FHK[SH3M=#`"]/"Z7;*>"[
MMX1!O_E?"CS:A>M<5=-Z4CB5>34MXE)-/Y^Y4#?-CC*$<H;9T->/M,G5JBZK
MZD"W^HV[`TQMT$U@"#L=AP086=QF%JX<;@-FFYO+VYNQK(B$B,37.$>V`/;1
M&I?AT30!NK?UTPC='G:&9@0Q]#_1,JV3!_I]5MPGF3I1<5N^-YYZWAZ,A_!*
MNJ^,",["AZ?#>X!)M6^L-PA$8G3G8U%Z&'\-*N;VM-X'?8?O@X)H'-`I+=4\
MC9<*I8$QU!OX2*NZ3#=ULP(S'-E:8-IS61T,SINV-O8X%TI-+`#OW.HPNV,H
MU=BL5^-P.?;QG#Z#JP<WA/'C*7@IC4V_8-<TJ45ZOPE%?W7,<-1V1-FMK7V$
M=HW5^*0X=%,[,A.5'$(9-#%@N<D_/>SUR\'Q[VJYU_Z.,+F.>6`LUWHT7<LQ
M!=I.=M_?1J([T]XO3%^Y6M'&6:,%7>HX1DVWE-&,7I@-U<-5MC'8R*2EM9*N
M!:/G)WQ0+*5/U6DK+7#7W^3JZBP:@YD.Q=AD>A"KW3^?.71@LW$-H=9PY@_E
M`C,Z*\X>4[J[>*:;0YU^INH:N]:R8,!-ASB`EP\B3!H$DW0R<EBI';^KOD<$
M&&GA2%M3(`YK!@Y_X=5YJUU3P5,7H!N8I38:S["6^OAO/-1EQ0!'F$86X)*8
M0\RN*K[\%:TRQSH5QTREB9J]U?<,L*XN\UM:IL56]\AF0`[0>F,S.*Q3;FS^
MIR-6*`TC);#":0#FH]W_"1$P=$N^2G-2<6+5KR,O/[;`)/RKC\UA%GMISZ4?
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M49*>!/^DWM]N^NM-`P8Y`C[/&?=\T%&22"*_^.XQR==>X@/E"+[L=\D1]X0!
M[<;7,7<`ON;XTXA+2/P91;N#Z!&32$1>%:B9)/_L.PNH[UAQM^$4:5Z^U9+$
MB2RIJNM;!D++LI'0D#7AAE0I$Q9(A`-PMQQXMT_MS&`W32TTVE-O#D*N20L4
M51XT9.0+>+>MEAZ%I"G0/`EO5=$E2834E?46IF?<.99U>I_1[ENXE'>T?*IN
M=K*]ZO5GFYKEB]BF:8$14=9J_H*B+JZ\V(-70W"JO;=6%<98(9O5A[S$DW"`
MPUYL?!6-8V>!>6O:9*'@0R/V0^[3O$ZW:292KC[1S:%DFV!:73QOLL.6;C^P
M/N.KFX-T5C>[BZ3,T_RA8CMG,<RG3_TG;QN30:6IWLM$H8GSSB;FYZ&Z!RS)
MP)X#A6'[PE^/6'L54-$BG!CI42,W.Z+H\>B9=#LG1-(\\L.BJ`8P?9`4AWSL
MI]9_H;RD#]LT,=5+'NCU@:]SSOEWJQ72S:&NZB3?LJ\[W?[GH1(%VT:VNY!*
MTPMSJ:`XG(6?@.IBYLL"=BHS62@WHM!)@T\D`?[$>4-$K5!Z9)C?:`D=UW<L
MU=>)MYA-<%Z-7K2R_=IHA`U$6Y@?+?Y@XXQ>>A]Z-T.'92I_'D=0P3J`MMKY
M]C!"@,K12P=\5G5\W\`!K@*L-[=_2/.TIE=L`;.]9!^4/_#-U&E54?Z.\0_)
M?Q:EB'?T'V9O1F@&9M/I/I@H\_8,47$NOOLQ=M^+]Z"GE$^BO!$XI$,B$HN\
M?R$"C\BPUL\<]<B>:8YB329;+R*Q+\`M']-]RO3Q<K>AVK#=QJK%#FVP-I&#
M&ZV!^2+#U=&$&>_)P'0Y-OE9XL=KP5:-\[%B/:&`43[#^1U;I1=/M/Q(,YF,
M_ICNJ_M#E>:424;K+T6I+U;DCZ@B[7!$A",<;RDQ+DK[,'5=F@;3:D/J#089
MH'SSOL$A#5(DR_@9:E3,[NSU+ED'43OH0>)2]=.=*X92PS#5'!K>[\OB%UI"
MO)@%<N2V=)!X"F.1`^$V&H"5XTJ9B\)X]+^1,)$Z'=NHZ[V,%F.]A`0<+?'T
M(W!%L3B.(+JRW@[FKDRVE"_4]-%$4[,JNS]N1MEDF)@B7EO5L`#>.1UCJL$6
MOS=K_2A\@7'H)HOY*63L^VZVYZ!91C?U(<ENRV)/R_I%J[]NP.9;+(`H.NT6
M!&>/;.7CW@Z;T96>]R&(`HE$Y0&C/5%^&T[LUQRTBU?XIA:^B\6T!(`H.*9@
M9^2V!0N^?2\0B35`QGR:N65#"IB$C6(/UZPS>*9Y34\?2BJ*%>C-P0W8?(L%
M$,48W(+@V(*5C]L4S.C*$OCC*F<2A+0PD1@"8+0G=F##F?<4QX)M_W5&GZN_
MT/LJK:E>GXT`2H^G`,MW;6:N"+%&+7%'3'&*TZKGU<5?_Z4B35LL>FD>M<+9
M%ZL]QK=LE(%;<O!H:W;BT%$/$I&;G'X8=B$6H&X'H@-:/H!V[@BF:F3@,%<]
M7F^C,3H2C\-J'8-9@+IFM9=4E@\^T(*]E$!CQ9[*$$/L[/2I*.OT'TT2\?@#
M1F,"`U:Y_'9@G"1]D$"XV?<NEO"T>BNE-E^^!\4KN=&\HB<D[70I<>C2&OX$
MJ!C3''<'7NSW:KXOBNV7-,LNG_9)6G)O<#4M:VL':K[!`(1B)78!4*W#R`IL
M%7H*RAI4ZPGIV@D'.*[^.X9XHO<F^(`Q:_W2[]]S\:#R^S+=/M"S9)_6W=M>
M/*I8YK3^<,BWU\6[[V]-CUDL(])\U$PBRU<7RZ3'NXT^6P[81?5YY)7=26RV
M#Y'XI"'0I1TK$H33(-?%U^0=^?XVHF<^%BII@3)6J[VX$UZI@4MJ5*W6++EC
M5NL%?OFVR)*R2+=G1;DO9"5:K>MUPC4C8H9;KFM.&1"VYS8>CAVZ$54I@0(@
M/8A(G)9[>`MH-ZWV<CN*.@"]BZ]::!Q(*/588OS,^Z2T.MWMTBQ-:KK]2UH_
MGA4'MO/+]%X`C*#<@1L!01'`4F$X"`@SEZ=PTFAU0D*2#I1P6-(`Q^(]X&I1
M>'?FO*W*T=4(ZECFJI/.PZRH5DNV@K=7;%FCW^!IFM2VK=^$L&[5<$+<8@VI
M`S=./:0NE,O+PXG@P_T+81`G,>UT=*-56#IBM<NV<T<7NM=P#Z]N!X$YONN%
M'ILMRAWC<[-3^Y5F_W*ZV?#B'YI[M9Y8O>4"!`LE6NDI(DYN"9RI.]$$2*OO
M]!D$X?!17)'UU9%)=!-,(/847<"'&"_&SL*%VQOVI=A9XJYF>YX78KTH:NWP
M9M?&@/ZEC0HUJ"<QW8:=IV9S3':EF[`HAGN5/J4U?]E)?(AV36L#:>37@J!8
MFXTYCE$9.+AM1X>H3*1I4Z81R7K7.I(33==#KWZUNUMAFDJ@6"#:;*LI!$:V
MC9$O2IZ5CKHSR6J"I%FIQU-DQ#9TX]PJ#>1J^[&%0PW.JH(.N3:E"F_H\<Q5
MN^*SPNA-%F,%YY8/WVP!:S$SFGG\HEA1V8?1:K[+ED?'&/9Y)FP=?K<1+U:#
MI4\BZ*^735OZ3QZ@A3@U?)"?-/`,</9PAF7H3R-9X.E&1O,DP;*UW'HCZ?/D
M@&\P<]%8+C6K<[-=G9L-ZQS7LLXQ=U,ZLJZ:0#WHX1"<QV1.XP'1V-.YW:`"
M'/7-'4`?B[(/I,FD%@VH?WQ`%O7\@=:/Q;:;'V^^\*C,8[J_I8P`$_*!HLX@
M<[C#'^."$AT5-I48I$,Y(2T2Z;!B.)(9?M;VM.;/1!DW"1J8R2:A#X-4PL'"
M'E6)3)S`"J,ET+^J*RX)D*N4Z<E69N4T*M-;49YNV$\EW<:RI=`-NJ:<@Q8\
M]M,2O85/GI.T0PW*>T^A<)YBM(N`6*+'S`E8J<=`H#4#9@!II^U)3>X31G9#
M2?5(61NS"XMG7$/U7<,]?9_/A!"P4'U(]?^0I.5/27:@YVFUR8KJ4(Z5TQ_1
M;B0ZQ)!V8Q%TA66)@?W"=8F.JC(Z\9P"?VAB7Q:[]-A7[V9H#]3FM#3FE>E<
M_%[$6#@F4EVF]P<NQT>ZH>EG_@H9R++LJ%;;,J!B/4/@)RE>U,B3.RRLY$/4
MO>8_W6Y3J7/LYUU1/HD57XRFYU`OW>L74!*KY?"'4D>OUS(6Z:/Q%8UC*>2Q
M%R(?:9+Q9XJ_3]*<7S:]R=F7[XLJR4!.TXUN=9P6](!+$[?0*RQ0K$(L7*:8
M:;<7IED+85MC]I-8LW2[A1A])T#+@(L7&Z782\"=T_OZ,F=N27@P36J(&:"1
M70.`8F9FQCA92UKZ[IRE*9I2?]Y"NJ8HLD,LHS=1;AUL[,EW0YF-";(N,*TJ
M8Z>]NH0(H=:>R:PF9(.*1Y6=ZAQCA\(?]?65TSP_)-F'9)-F;(+Y0/5E"QU0
M[</&>JCE2W4'?X3S3S,'QU&H`;%["9@W$]5.&$`D)Z2N,2U@_;-:(@*"#@!W
M9GZZH-F$^>M$D'P%R>?T@>8;AV4;8`9V/8;!&E$#;S2;GM('6?0(;31VLC4Z
M:S:-H\Z6)["K94`L'G<O.X:-O]&*H7H0Q(+O'M-29/&_\"6#UH!M(.KQ#QW(
M\F&T<4:P7@-YA_'JL-J7/WB;N-?Q0L2",@[3M8Y@`>B3U5+IEXXXT&X]1EYC
MMCX:$,1H145^>?E&_]:)&:#I"PW`\L$S<\4[8]'R@)VD3%'5H#4M\1FN91P+
M9[>L]A+@LG$'FBQXX#4&BSSR"RSWIGZD)6#.=<(U'62&6SZL3AD0IF`;#\<\
M;$158RL`2*13LGN`"VA'K7:<B:(00'/W50R-U<]4D#")_;+T4%8D^@*$QG:5
MXC]I1T@3-_%$O$>C80&\33/&;'/&FR).5ZPE$ELV#U[AZHW5*IDN&FSHQ0#@
M:.MN!SB&FX]VH&=TRY*)\E[F>^IMTP+2OI2F`<%X"]7,&>-&CIZ\\[7N*5;W
M")IH(TUC+/9I&\#Q&[@ZT/5N[BP<</"KM^"!USYW"U:`,'4]RS3?I/O$4,13
MWZI*`HU:$>HJZOEAU.*<4'85WAPBM!5YU,^1F*-IA`K[UZ]V#+1@1*%E,4$C
MJZN!Z1CA(/9V19.*GC[QXD7Z*]]F`%4!:`JP?)C,7!%L3TO<87Y3G+;@#V\A
M35,D5F@9M,+9%:N%EI8-,M`<P8.ML4C@H,>0T#K,"?F0;!JY1[WO`M,F%/7`
M`B04385`O%QF806\76:B,(PS'/*R"3;6(N*P%Q&'K37BL(8C<(ZW([FHC_&Z
M<NK$JQ2TJC^R4?E4BPCQY$:XUB@@B%HSL2(&,!R(H*BYVU[LP5G;<*K&;#Z%
M1#C6"9%XH(OOZ]L@2+T<5FFG$?L=Z.&W_)#4AS*M7\[99UCM4@>HM<,!8`"[
MTPD2T,Y&[&;:59^*T8X4$#D_^IUHP-@[C&2($_!FM'YC]>FQ*.L[6CZ)HPFS
MDCOA&M',<,L7XDX9\`X-;*Q@AP=&"MW=8P;PAGG()[$`.R%/2JV/?]7?/=H%
MM+M6VZ:A:`=PM^:K'II-6S#]6)H9T`KVOBC+XDN:/U3]B5R7)`!$Z><+N%"0
M3HJ!DN$Y#B!7F`^!$!MN\*JQTJ1JS5D>W:EXJ8HF\\")NFX2`J)J^>0CS-,M
M4VK"*LJUWIJ]GV1U5R9YE6SX!_,/K$[S[0])GM/R9O>)UJQO>7^,QG@VOB:E
M$8:/LO"?+39B"&N.#,#8EC=I79[&"3FGU:9,]\<O-C%?RR9[B1FD8K\R?97F
M]&9W5M)M6JO+0S\DS^G3H7-29\F>M=0OXT.@&:CM`Q$>J$@/1_@+B[I_]Q0`
MO*/WH=L]1Y&+F@82J[TTQO?Z`I&TF$2A'ONEBAFJIGG!PH>*WG)_'RXXH!/O
MK,BXRRF33!1M'-<S\$&QF-X$!>$8ST,RO/T`D"ML/P`AYK2H#H%(C/@,R:@P
MQ8R^U5O-'P*<$R,K&/3D>+Z&Z<Z25U:Q!=[IQYP-[98+\8'2WN)N-$(NL*9'
MC6#+%<,E`9ZWL7"">1@3`37DLIV(D6<0$2VJG<-<`'M*[R^^P_<7&&H!]!&>
M>J'Q"R[%Z/W$74+]2,DFR3:'+.G_=)#JDW'UV5'Z=0PQ`YW'DU^K5EYGQ=-3
M*DI1L6\W'L\OIF-9#L'H!-N6>'U&\#T*5)I%&Q80$^=$V+A+18;/C(J0J*H0
MR]G_<MT%;6V`)`T9/&^C"5&,DH\H*(EM#*7/8:,A4]C&(@1,!^CSFID+T)+0
MF]D)415F;&4IUD\"F`ZT*WF-NG+7`E;&ZIOI34[OTB?:J^ASF[QH:C%[X6AF
M-3,.[B;,*1M&DC:0GRMO&T)F8`<W[73#X`E'&);?:G#BF5?<FF+>W5MP#283
MX&(4NFK-V.#[JIACA^]4M3NQCB_+%QYY38274FMYMGXG>PE-DHHDI,CIFYKK
M(6\YY&P<Y#9`:NFNX1'MFG^P'-%.Z)Y8UO#F%"O8ZMTB8O"UNI[WHI6YAJ1I
M@3!:?@N_*#'B<8L010(MKK4$#-XQGJ=6=%_RH:1_/_"*8ZQAL$=(7C1G]@LH
M6"S412&8M0)%#VZY;CD66;&#O'-GW>*+UM&N6M*(S\:A:@FR=R<Q@^VCO.\2
M,EM'DV4(@+1GX"S/*?00.GQ6C273"YX_TT_PFM:@ZEU7.7[J(&3\H;DQMES!
M=ZYDP15C3`?Z@7U[[R-26C6E#<:!)@"HBC;90'%"3@!A<.-.=H;PX).%3F<F
MZE49PA63;7K4?4IQD_+(82B(&DQC458L@YF@9(L9RCGS`V/QUF<E'N4Y*_*:
M;3Z9-.RO*F7\!]OE1@<]L53)9R`60C%@/_GP3H3AC&$'Q$!Z;0%A\;!K#YX?
M@2@,,D`Y<F5I3P4JYO7R>G7D\14.6H]ZD<;I*E3[J1SL)+J+96TZ?=STZ3&P
MI"9?TBPC]SS2E6[)KL@RF818\HE@7S=/1VXHW591!+9$HOYEOJ6[-$]K>I5^
MIENVCF.]G+))2YNQYX/2O\'C0D%93?@(A[JJ`#(&KRX@]+JT];X:,OWZS/ZU
M)74A-+=7N2&"^SQ0Q9FL.V#8L5\2OTHW-*]H]9%^IOEA>E"F;6W#3L-6I)"2
MEB5RN&C,PR,4-$!MBT>QM2?SOYEH9?[UV*$;_;!IPC(CP-6O;]_LA9O('_C#
M>&?\H&97E%^2<EM=/.]3Z4%N:9D6VSM&6_/^W'P":B[P)X!P`6^VU!CUHN<P
M=Q62]J;97LU3F(2CD@$NZ9")Q"8</8JG\Q8H7K%X.%9;AH=55.B]42R%U=TB
MC4IQ5_.DVF<0EY"8Y4TQGD]<_/&K>U3`@XNSJ2Y2SBC>:5RDA$L\Z[+''2-4
MVB#>U:J\B_WK&DH<Q,<R$7@VY]./>9UF;`C^H'^19"Z^T[N:\$-JJ4-FQ)HD
M,T0`%BCQI0Q2388K<GN?B,`F'#V2BK7S-1#J6HUT(O"K"!J[V*GZJ:R71SV"
MSH9RIG^C27FZJVDYSY=:T"&N5(<>6"\M$J_D2/42(/A1#6&P2G)<(I!?C1>U
MZ9Z'$]626>T1C9"ZBN%"X<KJZT'7U=;U(OV7^:9XHG?)\^FA?BQX'3Y---4.
MU(R1`0@E_&\78-E6W<G#O!^WHRK]D*V$-9.V/8I8I6-8)^<")OC83[.F<FOC
M7"XPHYYCQ*N@LH;2=4#TR85LU_<HHDC.(0;H_+*`T)+WU![9N-#+_.9+3LOJ
M,=WKGU2S0ZE7U0Q0".]LV?GCK5K-C(#/(.KQVVP%T4S2G+0`D2PS72-<P+II
MM8TW@D9`'U_S4@G=^VLA=&+%Y&KFJJHZW?`"D76I?[_<"J/2J;4P.'G4-O8X
MDYN)A7MFTV*V"7A-XWABB\(GV$=UFAVM!P^XD#/5NN(W,<IT4].M5EO-`&U]
MJPD`1@DC$U>$4T$M<<>9WQ2GJUS5M42BBY8Q&Q>KF@+.2S5:?8S!!:J`8ZTM
M384TY@OL\Z/=.DW-[:4U=,LT<42P2PUIAU6.,;KK-)%9I'&<"D</K/;*Q9)Q
M!=HB<'PUEH@VSO[+I;LRV=+KA,W6(59*&NKN1=(8J:VIP7\GHB&J1;$C&?O]
MRP_)?Q;E6994E3;T.0N[C17Y82.%D&:)C!59\F4."3AYT>SB4`KM3<;Q2(?8
MU&^-)`H[3\,TH2I/0K&7S'=\4/<YW.D80KJS*<`L6$MA#2NVB;Z*)1L$6&S-
M.KIPB^:5]1D^$03$9!1-Y'F^)OI:NIY8[`_(=A^5:3]*MP'QPIE8M`T'V88!
MXF%;K9VECYU:*&DL4ZAD)!L?/_VPV)D5/?;S3W-BPTA[W8#.-"FD^[%.07!O
MQ=K8P>_"&JE,,T4RGBFRZ</$FKIDM@X;3NR3S5WR+,M.]>765D<$0#9?8X-$
ML0J`**AF8><'M@L+F39VD#RK6FA]H),HRAI"-&!B'%:DUSMA=-<K-(\I^Z)Y
M7`[#>TW<5\B5)IH)<X1I9T@3DJYXTK\_<_QGR+T5RF..&E.(\H[[#`.;85PK
M75KSL2A''4$?GHYJ@F!2_Z3V8S@+@J&N=CZ$K5^(ER#AYTA'T+(8U@Q7Z5,J
MNZ&ZR7^LX*L&$Z+3M4T0`Z\<3(*NM';0L$=8/8RIPC2SAT68=C*\6%V@4;L\
M%A%3&O,>:U^4HK$]B`*PE_DYW=&2;3IXMK*N)!H$M$W=L(!B'/>[)<'+%'9P
M@Z4+VXAT"0$-#$\155`R7S"")TE!PS_."+&AS#L_/**Z@#-%O/5%FS7B5IB[
M8<G&PY,HY_B9DK*O25NE2373I$2>7+-..V3""XN*O:SGZ:9XR--_\)\.3`?*
M.F&H'&-?R`*3S#LSY&*3BLJ^7]+ZD>S+M"C)"TW*2H#>TYSNTCJ.HH\\S4U^
MD^BY]XUL(S5Q0/721'50*`L#APBHJP`S+_"4;R#1SRY4S<)W*8#C9Y7:QGDR
M:QL1YKTW/D\UL,J&`^OJSR@:KBFL#RD9SF"DY^F7V&=@)Z0!#)*/>KK9E`=Q
M$"=*^#>O.O4KXH]&`XZ@:F>[$1"J&(.E0JR8#>$)+);M)*5_?Z'!:U]@.')I
M;+AJ%-X]N=J-?%Q5@M;"GJM+NC+88&52ZI.J!SS4,VUUX?=BP2PW?E>LZ,3-
MS.`NW$"CJR=^7ZO7%'D/COQX#`O`X7NB2D,^,C'O:/DT7@@"H;7OTTZA`[Q3
M:Q0)]]T0)\^9[]9.2'6Y/[T'=4[8YD,4E;]/&).-39'6</)0I7"\9:M!7#W0
MPU_#*O)/=;'YY=-CPJ2YK"KF#C\4Y46R>3PKSF@Q4D8/#'4M'("!<"$8+A?B
M=7$04^#5<3>MKN@]!R4"EDA@(J')CFV].3PY*]Z<7=P<^5*YAZX4_AV[6J@(
M6;>@%\]G*Y?N$CI<NWC\*#_P+$0>/ZJD>J52O=B<3COM(MM#R4-#_*F%O2R,
MF>:$/F_DE7:NBWQ=E65T4_/7Q_=EP<#8HKTM7D^2AY)2+NO2Z)#3OWU(TO*G
M)#O06UJ*+C`[-B/HU*--05'5S2A)$!^FX^;MO"9$M%Z+0Q$!)JI9"<!HG)5Y
M_(U>2H.R1D@(55_\_1)48>P.R:@QXD5MJ365T)H=UYK/0FN8(Y&^B3^HW3Q4
M5'<O%Y(M6U6%\2G2?PJ!MZ?CS$Y]8].)H\;E(Z_GAN<;)O1AWF"(-K+_9D(1
MH[@ER9$#-H;Q*JS=H+?L/^!;]OSQ!=HR:(`UUJL?8>G/N3$6-9ON__#V[<G;
MMV_5B"?\63)^XI3D6U(=[BOQ)F^=O9"2UH<R9RWW+\W*8O%AD>E<6SP^<]E;
ME-PV:Y+F?9K)Z384H3WC=B)@'%U"I<)*BP-QA"3%N0GU(P"VE6,I*1W[^!NL
M'^-#<#>BWLU\%^(H'%.?P`?B,U5*>RP.U:KK(G^S2:I'I3[RO*E*,N&W;+N5
MQ:N)D.^`]QYRO-GU?I^XLUG8]O?"C=@AWQ!WB8P:_O27`1P.]22M/P/K`9R0
MT9N>O;9CN\IYN@=]J]Q,R'!O[&VXL"H/YZ9Y(F6YHDE%3U6<8WS"``%5=\%L
MH,MG`8@D>%L+!S?81L-&I-U$=C#<'C(.U86=CGR4`!K]PJ/C#+H>H`(GEKH`
MEPLS]$6S4(`HS&7.'S?.J8PCB)0V'ES84GX*?"BIBC8T.Y43_@^F4F/%(E\H
M@ZT;AG1[(D@5AYKL*1N;^N6$T-V.<_E,R9\/.27?OCTAS)=\&V;O<TV_M-_Z
M%R:))<$%`MJ,D!5TN9)!),'S20YN,)]D(]*N0ND7T@))%1O,Z,=U2J#A+SQZ
MSN"4`F2N8.D+T"G-4!B-4PJK,>OM37CX1WS6*7_Z71S4G^;;C\PYEI]I-7ZT
MLQD\/Z1F"(!(*!L0/P%Q"JZ`>;HKKL!(]2-X<JG4@8MXG4*(YU%<3\69;".@
M^+'?J[=_A[:"F0\*R.(P:Y3Y"+>&M7E4(8,0@EM:'#7&O'3%T\A>2Q6Q5O@/
M17E>'.[KW2$[W6SX%1M]"3$X@LH0=R.@&!=<,!S3`O%S&Y:;3)O/JR!%]HF"
M)0HXDA)B'OHQ,2D(;NQSEC@^?,_VR]NSXHEMAROI(\J2YPWQ%>[[EP[D-GGA
M/YWRR[$W>WDO]E!7-7.6:?YP?=#87S#Z_8-\5/HHUAWLLR'.0":`?:K9;L0=
M40\AJ<Z-C(4*)T!WD[VY%MF#($E-[NE#FN?\'TWXJ$F8^RI5*1&_CB`3(HC-
M3%Q8`%:Q+R%$HI/,N3P729/R(7&91R$:FV^[>*;E)F7?/79ILPDHG^5/`,<I
MS1;<JM/?2:^3TP<>!`%XG#EBZ%Q*G^,"ZA-_T;9$Y!+FZ]S4YF?06N/=%BR?
MU%7/J2YS^6UA]#B(G'!%QV>OL82]R!,#V<'K6;2R]?J.IOP$::(A2,M6"P>D
MA:N.0Q3F9_ETU%20,'*"TT4"L)^87P,3U404T##05Z=:9O-N]KW:;>!%OL)4
MYK<)5"(=;PM(\^V<S=_KF>&:I1N__1TD+&.DCS2[3>E'88_&SXYJ9M-)N=J\
M-F$^LD5".X`%IO@:YCJSD:#/=!I6\RZ]O1X7UW/I?Z'IPR-;)ITRC4X>J-JW
MWI;IQ!^LS!4_2FWE&H63].RBF"/:#OF/%>>VB:7<K8(A#5`;U2("S"LJOBVR
MC-<0;&]ZOG+'[&O$(</F=@'FW6^,R(E7CI[XGD'6[>X,TY'C<X8Z<T3.ZSAT
M_*Y:=SV,*C_>2AE/++!3%R3I*_7:`2S6WW-C"C'OVN@K\M[J>X_BP&<QQ_+A
M?LSC<..S.BPN3^[[">LY<R_)P/Z\/8)]Y:Y[GJWB>V]/.4+>5XW%@T].@=?U
MX;/8XWEQ/_:Q^/%9G1:;)_?]B#5]N9=L'MY<I%.\>E\^SV9#>'-/26;>R7Y%
M_EQSY+VF/Y_)'LN?^[*/PY_/[+2X_+G_1ZSGSSUE`_OS-C_GE7OTN5:+[]&]
M)5GE0GOT)V-K)_G,/A<+F?H3XE1,GYW@$UF-:.T`SR%8\4#=DRM^?E$$"P3<
M+HK,;<"E7]%M`(6"NPV?Y*97=S"#;,(ALY]FK19<+UJ_`A]^\?=#6K]T3YI4
M-TSIRKO')&_ZZ+K(/].*]0QN/NA<ODO]N#??XWKRN=T43W+4C"]8)SW*5["V
M/H%XXIE[Z7.Z$;?UR;?O1-FWW[Q2=SS;%O$<LK\(T5\7#M85PTR"U1RRGFUP
M?SQB&[D[UG=2'%G^_L*'3_[WE$GYX"9=Z9_5WQI,;45W.Y;@G[8<C;,G?A*S
MSNK>5L\VN+<=L8W<V^H[Z95XVXGP$7C;H4QMH3OQZS^KLS58VHK.=BS!JRB:
M$7YG&C;*B+HOQ8LSSMV5_MC\2I)V>]JO2/[;<.^HS?E*]A'R<R:?^U.`6),?
MMZ5S+)`;TM-BX?L#^2VZH`)[/&X73H[AM$E.?0TRZNG4TY8TK_"%Y+I&C8[8
M;,_GG<#5C<_T\&"\UO?/L&=MUPBC4RVQJS]/:MJ^U[K^<0Y8I/5.>MPBO9:E
M-KAS7^/Y$.3C8CLZ<LH,.%4BDRP"089P.A&^PAU#KQ[UA`H@G7Z=\KO_"\*I
MUFNP1YR?9LJU\O'7JY^I9G;S*PGI^G]=!#%?3Z&-J6V&28DG4'534UMIX)]U
MCIKK1XYVMC=[MOHGJ`CF&9F/9[::*=?*QX>O?K::V<VO9+;R_[H(9BM/H9?.
M5O\W'7U&.5EYBSBO\EELGB=D1">6<]5E\9QC'+F"W8WK-!8QI'.,XUN@U<:V
M7HIMG11X?137&$=PC(SX28$/FK$D'1V&A?=&_PSKH1GKH#A&>W;=J7]VOQ+Z
MB#RP8\$\1'_5GL531\\.55T\T?)]6?Q"RVM:?RG*7_S?R(7-2G9FL/G"0D/U
MMP+Y1L*0!@CX*J[_%N>N3+;T.GFB,QX7!L<X-$S`H88QKNHH\3OA#8"^62]6
M^2'-TYI>I9_YIK9F7YC>9_2TJFC]8T5WA^PJW8T'Q`>EZ5X0"LH6V$<X5)T!
M,@;K$82>TBT)^T8`D[2%)@D'/^&S,'^Q.F,8QUTI>6G.)*@#PX[]'J;Y*ZJ/
ME#]>G^8/IT]%6:?_$'.H##2]`]L@B(K3+.U4`ELJZ!,@QEO3<IGINB3167/'
M="D#D'E7)Z14-$C2(])4ZHC5XF%ZZN$$'`1COS$X_IKORZ*J+IXWV8'7</J^
M*+9?TBP;690?4O.-0"04(_<3$'5"!K,&3\DPBEJK37)NN5NZDS]F)E-^X"2/
M:[*>.C6Q4"C^O%ME44S4XI/@,_(`W#WU2O#0<^Q`J'4F4\5R^:PI*'67[]D_
MIL84[<0W5`>?&:[!U%M./,6?+%]PNMD<G@X9?P6\/TO#;<E!P&U=)@*A[<TA
M..J+[K/$`#_8[D^]32KOF@=+U6A-U:5M/L9KI#7ODE@4YGQ-:[CI]H#=9LJ!
M0YMD3Z"50D$-2X0@$*?4AA:+.LE(3FME5+JU9;0VUE<+'WL2>+%?7+ALU_S:
M;W#O[^:AMSL]3W2D/=\\H1$7H3-$`"Y*?2EW&3C1VN9L)=-L_7PIS4OEQHE%
M,`>RCBZ"V(+USTUM.B]X:%P4ZXK^`NGBF9\GTVOZ7-]]H=EG^D.1UX\>VV\/
M8H#M`X!8\*T$_(/66M?`1,)8]P`X*?T7)_Y?R>@X\RN\@O4+34K"W1[Y\R%[
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MZ#Y&1`.>D.IO<0O!KM*_']*M$.M2W#WG=[L^'9Z>DI(?@;$O2O)-FF27^:XH
MGP3<1_J9YI,[V$C4FL]<2FWY/46D[\&[)[9<(-A=LH5\E(]H_GGD(U,LK2QP
MAV)>;#YN+0;>E0VCQIJ;KDAZ?/=(>;;.(:_YL91(^R9EH]ODJXS]\]?LWWOF
MW=E<>/]"DEQ.@Z3'FG2\U>NL_/9MDK^<B(3SI*[+]/Y0BU=<ZZ(/0)**I'4E
MGVW].D@UC[D=)9)<;\MBE]97TS1K9*H+YX4QU>-9EN'[CC]/3`4+.U^,^`V3
MQ/?B]\:^7N<48E)DG*ED0GW>V=#K4/S`4PM,\Q&G&(/JZZ::@2'\7SK17.:;
MXHGRGOK`+/*LR.LT/Z3YP\V>E@*@>D\9,+UXKLN$*3XC4;Y<UO0):TY:+L#"
MZ6N!`,<S^.6]=OQ)<=$WA)T_YXNF_(VDH'R+2+;:M&1(T=)YG?,O@M'B3-5+
M!%GC1;]78.2!%P#H5HZX5EANYL-E10HT^A-R+^@2VB?,E@B,\DD,"Y$92GZ1
ME+SL0'6SD]6L3C<;WBUT:QX<S)NW2V1P9)W/)JV4I%$GI@(#!8DA_?R<WM=G
MA[+DE<CN*Z:,F_%=-@M$,P`Z")1#)`MKU,,A/1_PH8\&O2L,)G[^XW%G>=L0
M3LY9M,"QYSM_>F0>\XZ63]=%_C[)?[DJDKPZS;?714VKV^2%N\*1JOF@M*5G
M`2A(-:SAPB'>T@&R!=[2@5#KYM&TW)+;I*Q?"(<[=C%3#]W0U%V'8,>>;]Q^
MA:\]^1K32I:$848>[T.XN7J\V^`@ULXV)=VF-?F0;-*,+5$BL:$%!N1K/?'D
M^W6?4)1E\86O'(WV,H&86$@'@6P3$]80*\@\U+_/0*?P3KSA-<Z-7)B0+5ND
MQ*+>T^&S*'0/./:\MJLB?^`R\P4AF\DVUET"#+CY)@<PBH[#!$)U^DZ68(]O
MIZ1,@K6\V42QP0"._L0N7'CSTK;F*<R/>469`'3;%RK`&MO$![BHUJ+[KZ+7
M="-L_M8O&75-K8OH-2$YA"DS9/,?,/`P]@YO.-L=?Y;3CI#&C/M0\]YZ6D\A
MF^#&!\KD2K*[Y+E)&7U/<[I+QQ,;$+KY*A<TBB8#14(MIN;F":Z<YB"E3(#_
MNN%1\)T$)%6=U`>F$R^D3IX)E4C55_<2[<B)+%`UF=B.$S'VT)L\0YD(KCM,
M,:P=%U!H2SSY4T"JIC-;=.0ROW/D\*CYZTV^=PY>TJ2BO`3)]K#A,+\F:<YM
MF/)DS^J0B9,1;D9'7L4NT4--%:@9Q**/"3(73$]SMO;<\'-4\!>.0Q\+R:CX
MR%PR.$&4A1^!&V^<+PP\##F3A_($`E^=@`KS/W($9ZD63L,\LRG&7IF@_9B/
ME/=HFJ5"<K9GWTJOSE;^S7>:)G<XYGA2!V#B3N9P4<-,XB#^_I.WFVP_LM0U
MMFMM\A53V:<D%Q'8=+>C;.6ZH<?.(9^C8>;I&D(D]L,'P\></3)]H9?Y.64C
MQU9C#$#>G^3/O0F(TRPKOB3YQ$[P"-IMVX=@2).?\6%K>`(_L98Z"`]N[0&D
M0.'+^\\*AB0**$HO,4>%H<[#BW;LIT&.;[S($QZLX>UL#>3G/O2X,$\QPEW#
M*>C%7=/^)Q)@F?J0<'O;F*_;-P+DZ$6:YRB2K[V.R<1?7EW[.>(-V?:G_$%W
M:6<.JMTP]:@A[=(J+&H0W%,`<$3<AZXRRO=)E5:]53B?=*^O+OY*:O'$:IX\
MQ3GAVE4+:JH&*O,*J<=AJ:?;_SR,TN(!1JK!`MAG'RNX:6I$7&.RU/!>.DV.
M2;;Y_?SW>*U-IR->AC8@$/OQ[G52'TIZLU.%@)[3L3U9(!KI=1`H=F)AC9-Y
MIV?@SKS3X+7!(-'$;QHUC>1GWNQXU#RTPML&<:+<6N#X#U9K6J9/\NW6LZ*J
MJ^NBYCO&#<^S."]X0?_)3`%'Z=Y!=:-@O3P"%@['&(`<W=8!(:3,I0V6_BQ_
M/[*=>*F$[AE3`'9`2](7._@AR9,'^B3R)FCU@WBR8J1[-I!&("W(\MN^-L[+
M]-I&WJS$1BREL5T;X8WD9]E\9,6U#F`!Z)+5ZH`M'7#@!6R/@==<D?90@!BR
M1L6ZLYFNM?9M!FAZ3@.`,HV9&>-,6EKZ[BEJBC;8G9"SQZ1\B,:X+:,WF8-T
ML+$GRGRDXHE3D8E]5R9YE8C,IT\TX]&*[VG.D_U.\^WI]BG-4Y[^4Z>?U0&C
M*$;0PZK^DM:/?8HC_5R'6=.G@9FAF.@Z'8)X)R"XP,#+!6'E:!.!)+D3TA`4
M12N&)-56LR*W2;KE12P:0O)RPW&=UTKV-G&$H?G&OB$V?/^I*+]2W>QZO\$\
MI`W3[NZTF"%]ETU4G'6''V/W@L2#WN#62Y2V;=44J*'JB;S2I0SN6@5W,1+%
M:B/$<@)\)K)<)O!9R4)6RO:E<33;E"TI<G+%KPVP";^D3VEU[,P#++V%^HK0
ML_8\56^>6YAQD\4]_TQHNZ>8(4JK29\^7=Q]PJIMUM[32JI'MK;B_^$%P#XG
M&3\..ZW/DK)\8<LOGM/EE0SD[A$H2W='@2BU27P,2BS)-_P/VL%C=VE30JT2
ME3U$VCS3\X]T0QG#^XQ>4U6'"EG1/-@"=!!*K57/!H&4+1#YBC]/7NRZ7$FR
M*TJR+0[W]>[`]D<*A8'\UV_?_3?^,O.WY`WYKV\=J=?^8W).]T65,MT0IA6D
M_TTLW'VMQ53]JAJQ>X37\\OYM5,VE-C'4P/*D&.H#J&[7]?\QO2!V^J>AW&Q
M^X#-P7NV#U?'I_E6I@6$TQ$80W>/`>@,PZ2JP$PB0/!UJ4NR:&P?6Z5T#"":
M-<$;%3)6]S55,_ID$$Z9_-5&JR##"D1A%$0R7E:O!MHAX!(U,&1-59JFDQS7
M>A>XY(\TR2YX70!T,](Q\'#0'9[.3Y>LE5#1'*)KFE2MR_QTMQ-Y7+3Z=+BO
MTFV:E"GELV>Q$;\R?_CG(LWKGQCX@9''[\0EHL"Z>S:'MLZ$*.=+?J#U8['M
ME59&M^W;DA>`KE]NV5?53)H+-5NC+RP<G"#3IIF`ZC<%<T+V'$KL&-H%R`EA
M*UI\W1X^^\>$N7C>9(<MCWX7Q?9+FF78*@SB"$H@<A)J/<66=6"Z2\7.(.T>
M@)3.]"1`QX;I/*\.&G>"^G>8"3;$=.HQ>0Y7%&%6$E=,?W@5T%1XOD]UL?GE
ML<BVM*R:^N5!5A8>7-V=!26FNO/J\O3]Y=7EW>7%)W)Z?4X^W=V<_?N?;J[.
M+SY^(A?_Z\?+N[^%"F$TQ:_XX=MF4Q[HMB=[T"`&C#$\C`&@-PED["6.?'M`
M8I&L0\/N<[%1"U["U,(%F(QC*6;*:_:UW29>:.!U^_9)&:*_S@_TKNC%C$.I
MI)4/(+AC1#?U6L(6TC(I8.]."O#OM_>'*LUI59T53_=I+F\(BN(=#TPF]A=;
M8S8%/)2-O`3IUT5RN/M]/ODV8-R"\]=..OB`4UJ0CI[I.LT><A@Q".@2%]<N
M=7>.3]E2`";($Y*OM+CH0>\9)M#%/XYN[`-1@MA[Q\%E\N2K1>311[9GF\%\
MA:^3&'J'@%Z!#<%3*F,9_/!/C<(&O3/LC`#'DV;\3N%:$'DVV0?"[KBU=DL+
M]T?N'5$?0@1GZA?T8.QMV90W$<P"'(/K&8#.?L9X7>RJ:2(5;PMA>$4>JC\T
MU&$FUD?JVQ5SVT&ZX72[365:"D_BO<S/DGU:)\A1)C,3P*97C]MN<-MFP@\1
MWZ0YV4@([)[Z2.N$S9I;]<@<VUH?G@YB;W-.=^D&6-39(]<3P`^2XNDBTXL5
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MD).C/I"#0!M<X&"D!T<:0/*S`G54%ID17$@R6C5L/M'R<[JA%7K*I)D)(,R@
MQQT<7505O[TG=LB%NUKD?%,+8V)>IC6,#Y3R5_0D(/EX2OX@BI+Q%-7FPF08
M7P-A!T@+<E%I[Z(H0++AD#*WMH%%/\#APMSL>,*EB/<T"ORIR-#7!!8^D`G.
MA#YT3KTE/GXP;\.'0(P>=N!N0!D2I.L0VMT.6ZR+/!/>Q)6'JPVOT,=^=C_`
M,,,Q@PJ/(/MI*$^`VP:1FA2M>>@5K4D&&"?\<2N9T]T]F;-OZM?T4]5")/E1
MMIW=R)J]_%.>"L;F'X.*<FBW-RV,0'<X3?B]FYPMB.SF'E`([]=WQ?@^;T0=
MYNGZ2,,)M;#,#:BK5W6J=[-KD@MDOB_=CM>*O3LSB$O:F>P=Z]PY5-N;0@TN
MN=F1YM90BTZF*^.`5XG:]4%W#!AHO3-@X+'"Z?"F:YH0)Y#715X,>:L[OT'6
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M,=IJ%SSB%&`]JTGV4XE^85:T,(:@<R@7G5'%G4EV(GJ$TY8^^8'9>OJ0RYM;
MFT&YSGPK_I7)6$7[!E*8#-)@,@)OJZ*S;H\_&E3^,)V")DD+WM8^XVZ$US?#
MKVEF4<G5;&BI[?0.DP+G\JHHATKXX`\-;MA@GZ?9H<;.$W`S<_>:@\;84W=9
M*>2>0XH`VE;"HFZHV:C=Y#'NJM$%<VRM<?FU:W/F+V[X_CCV;;:O>QT[U*-/
M-7J!\.<5#9_^8+-1VMCG$O0#KK`Y/_,2?8S9/>^33)0.Y1EX,K<'?2;M/01Y
M5QAN3PGY[GGI9C[T;-R;?!)F:U5:JP0)^:(8?VOR(1=4`J2>KB`MY(Y96"$&
M5SW?"")B2:VH8&_-Y"G*,RTW:45O=C>B\'1U?BB9)DH)$4<2SLQU[..DT1[R
M-)#\D*>!)1*82&@BP%&[DRU-^IF.HA+*1&+$'H7R<W0JB$Q_^26AFUQ-UJN4
MW!5$T^&XYQJ,&_>+K41WQ2W#>$QX]D2;,WF9L]6!>/^=S4RR2M?-[G3#++"D
M6U73`/-D`U4JU]D&'K,V]M.0[)L)&TQ%EO2S=-GBBBC2A-&6RR]QC*K($T4_
MR,U$I9\CDS\KV**OY(EY-SOY=\T+[7WB%4<"E(Q8*@KPON-<#KW2'@T@WXZS
MN8??[+MN;DNT5REX8<*"3S3!;H\;/D;ZD#B&#B[+[+$#LE@Z>.2K3V%6C+S^
M?5(]WI;%YW3+W,C+CVR!<IFWR0"GFSK]+.^:ACFHG\,?%`OV)#MX76&7%5\J
M-BH2F]R_D*\.?.&6YK_NY?<D+1'TB.A@5:I>?*>#"/==<=2!"R2AYX(=B7%7
M4:*E+7,"&^J\6FZ;WL&#5+_FS?Q'\09'7U&"JH=8+?0/C]L$95G6<5"@[P4O
M86`67\>BQXM<=PVD]\I@]PAA@\=7.$,(CALDZO!^O!L,$'K0\0#&'R:HT&UH
M,]%,\-$G'E"\,>0!N9FE[U&W@=(D+9'-^++@`GF2P<\T7%!3+]-YROU4OJUN
MRG.>%IW>'Q#WKK-Y`\X0O$AVWJ(^E#D/3'8]S?Y4HY"TR:')^&9"R*%ARE/R
MI]/.J?QO;V9JXDUA9FPOOB`;`))KEU9BAUGQ$>C-DG*OR0]Y>J5*`CQ),996
ME4<.^-0+A..<CIX2ZJ5\")AO%##O[&3ZHE7X[E7//06+SD-9SNE@#25K#V^#
MO6TUEDP]4X*^A7:QFM.-/0K6[DO5VRO8"=-CNUDK*=J+KSOQ&4YNW,VD[>;+
M?.WDY;'8S5M?YTVH0_OF5VB=!LHP1]DAI*U64*SSP-G$1MMLS/5F0A/3>4Y&
M0VMB!\++K/)0FFXVD2K1DS3\5*AC.6\JG%"R:7&;<;J6_D(>QEAK8>>08<E2
MST8:MOA;^140>`3V6`%EY$!R_R!51`6;B+$V(KA2;\OY_7AA?#O_V;UO(0L.
MXZ>*1L@P/K-:E5DB#U+5,2J596'%N\_-$2ON@'AR!I1V\R`X&`1UP3Z1C>3Z
MZN*OXODY'@\3AM*TX-<F'(N\2I31@^N,7G?$&B]U<:[PT<:)F,8'"@/WM8WO
MC-XVDFM+>JA\"J;+^P9X^-+B\3S]L3P\LF>?S*MP?[Y2WW](>?F6X\VR=OZS
MQ\)"%CS+[A2-D+/L1[;QEH9[LVL?=<._+6UC`ZF^9<#N#BL:`.Y+MFL^0,<&
M?D/I5IQEA3D_!G("/7QK)-![^%;`D!V_;C#NR:"WJON#'+8G'9S\]-%\VFY1
MR<"O^\&=TK%\++)O!<YS.H^*?B&/K^7S+?\/7_%\3C*N)S+A;1RBP.U]3\Z`
M*WL>!"=!PZ^V30M?7C1[%?ZV%?^#=M30$TP.^WU&N=TE&1?\`YM@+_-=43[)
M"SAAWKH",P6DH,!HM3DI/7#9N7Q)P;J\Q0AQ'*RBF?RF1X@\DSYQCZO\$F>Z
M@V9](4/7H6JHA.B'`65XE11S#Z0-!'X9X(I9=B\<JF(2MT66;E[NZ'/]/BLV
MOR`>$_IQA90'AA$;5.,TH!")0W[F6$2@H94-%O)^VCS2[2&C?.U1'3*^".G*
MA'PHRC\7;*1_8A[A4-)NBCQ/JTU65.RW.[X*"3$JZ((Y!@Z77^M1&ZK\"D=#
M5UX$493%-0]!FS3$24>==.29!HCU7B@]."L.>46S'Y(\>1`S@*H;^P-]NJ<E
MXL"Z.3E&RD&@R_`78*2#(PJ0_"Q!<;OP0U$QGWC&GWU&[S0=;4<W35!4Q\@&
MPEO(69BNN-A^2<IM]3G-,GIYA=X;!O*NJXT:K#8UM-=&+LE5F&[YRV-:T]LL
M2?/J^F_HO:*G[N@4#9+J$]%$9!NY)G\+TR=7176:/]",5OA6HZ/MZ(\)2J_B
M%6E:0ED-FPJ>:'GS):=E6W:5AP+8OP,X%#<OIX-QD.@<#@<D$K)7$[8!1N],
M>ZZR%.,QW;.]YX9O=1Z0M\X^;.<F7&NHM:[,4-;CA+1(I,,*^09%T+<GYKPY
MT7MK8E("/]3["Y;CVN]+]&)M`&Z+3I@%D<&.</!2O=@:*FAY9[E*0Q0C5SS.
MBJ?[-&^J0(AZ#_^@V\LMDS[=I2)/1VRNU'GX:=Y/UV%MAR>ZE:55ZF!I2L%E
M=8]H6!':NBIJX'ML3DB#1J["I3AI/N],/7M?#Q3TM"SYU0>AWN>TVI3I'O_.
M&(8XL\;4CXM]V#I:(Q/O4SLA/7IQC.I'_A?;NQ]J'L>KQ)7^/Z4/CS$,L46V
M4.-M8HDR^((X/Y)2Y$]DS9<3PEE@Z\.')"T%^<M\?ZA%Z(4G5'Y,:N0%G)V1
M>Z0L^.W+'<UOA/4K;HF<OU#6]?R9AL]LS!ZH?`RHN0>&N=FTLW'M.BW8[?:S
M@2$-$.%0?/?0P!W/W:B9#+FT^3P!,!U'2[=7)4/Y@<W`#WPU@RCN*PSB_G0A
M)IXDWR;[[B6<DNM-M6>]<I/3ZU3^WX?T,T7?1"^1P16.GDMZ<+_<08`P"H2C
MR__A1,)$-D:27CSML^*%4B&C+(K$\^E[,GX4,O)L/_1!PY#%,7B+6;2%GZ?C
MHX@U%:,D.<+HD3Y!(BGRZ%T>9DC9_J$\I"*RT/NNVZ%:?N)[:O01G,':60+#
MCV*7E]/B#<?C=FI=`CVX>0DNYL\):4U0UG#C`5'4VXKL;?OX!!F+NR_%_Z:E
M^+^[Q_)(/FZ1$*XBQ;-IMS5JOQ2$H\O_$42.[<V:CV(ZQ/]S7>1_/R19NDOI
M-K0!^7.&C0^4X&10N!V)/_JH*UB/O6Q.;^/Y_J4#:4*5I_STKJFN^#T#K*O+
M7*:6!8BQAA%P;CVA17R[)^<$Q`D1,&RX`Y9&7OH9%\_[M$F>4-\2U_CJ!0P_
MOAJ^H_'EM:5"W.]J%[@ROT+_(=>%.(IBFWYQU"Y>C.JW\^W]=5'_C=9=:+KG
ML;!+(ZTD,N"`;PU)VL/!=O<@N34%R/JD3DC+C$AN)T0^[]6'DM$8QI*\T)IT
M3$\&,P5^-:U0G27MY4-1]LJ&OWLE*F>2_8BZIQ7)I(2RW#50%6%*V%0@Y\>1
M/0E>C39VE"22J%QR]\BVHZ_+%[H_XYC^T2$=OKIJW66/F$0B\KFO^I&'$`+4
M>3_+DJJZOE65CF4]8_PT3RL75XJG&;D-37,0<DU:(%4T/]2^I%=.NA.,SW7\
M_F"ERDU7Z*?)7GPA3V=!R0U+90N,?F]SG)/^2P4B/_FP%VY9T4`OQYS7J7B"
M*OW<*^HMWRNB6_G<Y=/^4`M[N]F-7[PZ?>*';KCC@R42H.`R!J<V`:I'K'V8
M0-&2#T3UJ(FL/54^E1&4XWY")$WL41X=#UX?N$$WKY1-7O7I2D7CCNM\(=PC
M.9.V\6A4$N`G\0T199<],FRPT-]_DLZ:$2V>:/F^+'ZAY36MOQ3E+_CSB96+
M:SXQ(W>O+TH0(F%(`Q1L.F&6PWSJ/QI;O<S9*#VD;086LHMR\0+X'BN)UJGT
MH%0AZQ-^5ZR!#E2,[/NBV'Y)L^SR:9^D)5=P_&=PC3S<?:='57VF6D](URY>
MZ4,UTG_/10C]?9EN'VB30='D7U?BME].ZP^'?'M=O/O^]BK;H-OO;`$<ICV/
MKNK\!IM(=)5:HC+3V;JFH4`X";9^?T>^)[>$D0ES#/'OMU=75_CW($9D73W:
M@V[[B7^U^'^![CZ(Y7R838C7ID.WR0@U!0S3^;>G-=^EXGHM$PO(%6`-9EL:
MH<C?3(O8-C</>J6O3@,5%%NE?MB2<F&.ZF#7XA63MIN2FMPW;U)6CY2U;1&S
M`ATBM<F*W5W35;I1SW=VSVK(M9E0X@EC61=LAU@;7%XJ-+R'T#V"@%W,=PY;
MU\U(#VJN:T:DCT8^!JONJY?Y(TTR'E?[/DESOH:ZR9DX^Z+"RGU=P'VN:IN)
MMBO()!5O:["?A)YWGB78<T<!<KHTQ#T>+AKG9?7?'@JS8)'7R[,B0$Z(CC;L
M4GR',KH&SQN"+61XJ:K+G)G]@2O=AV03)-!FX>*V+1-R>T(N8NZ'7)72ZNJ\
MO8B"6V&[3-5;X5<$/M5"J0-=3O7BZ]NM-G+MS0=>O:Q#.2$*B7`L?GPL+3?8
M#=6AR#\D-8^COIRCWR*Q\O'MV3ZZL2<5$#G'OE0RJ).(WV5.'JYD>1-JMP1D
M`(1#B(?H`O:4\".M/.^+LBR^\*!YWS0PTV]A[%PIMP`J0T?9Z]`.?&C*^"4=
MN]G^KDSRBI?=*W)Q;'6:;W](\IR6-[M/M*YE#3-<<Y[#'E+\T9/JN+K-%9O7
M@]["O$IS>K,[8YOXE$^;XB;/#\ES^G3H%.4LV;,6[/M0GIS=G>U#L"W[P9/)
MV9I:8A&%QIVM0.S4GRA4W/(H&IG/BHQK39EDF(<%/NQ<150`5`8=?#/I8-+!
M-Z^@HW;KCSFOX\EY?Z`4_2*XBX6C^TR8JLMD.Q$]QR#6MG[)7FD[?[]>WK!@
MHH1:M2X18YY?`%%W.HEFI!09D0[4$!(CM]8JE_%:84=&%VS(Z&@_-NS2$W*:
MYP?F"AC<&BH^&.\0/0=G.D]]-;1,/3O24:&78=(Z=()^*.G?#S3?O/#,H[Z1
MR?SV\+WN%F#>"#CH.EU'BR]:1VY#TEAIA8U?8,'.:/:JN;]-F;X^WHLT8!9=
M:/W9@8YJX:>T:FKE('M=.R>`Z[40Z-UL;0+WLGI_H"+S7<W<7K$H0R$!Q+49
MG".DW*^;T+#J6`_>6&D%6SW%MOTRW])=FJ<UO4H_\^KW(9..@!S=Z@HAU,M5
M[56I:`OWBX<[:#^HBS^W;7BRDZHTASUOC8E#YJ0!3OLF![/AG!>^XZU,\7"#
M7^J!/7Y.=9:4Y<NN*$5..UOH\A7<TX],VS/VZ7_`OX@^@[<K+.9+LKMNIQX:
MY)AD@"JR9P4R:;$#506PB?\WFI2G.S8?KC\8>M9+QD)#$3P4')>TR('."A_Y
M%<[+O"W`B7]B:.3@.C?4([;^5#3S-ZN[XJ&A3A'-0XP\,=GX`*8C(_I4YS*N
M<YL^#':GW27/<NO0ER3$CM7.R-UM%ORV!$'RK/9!?:!0MPS,`]G=I,8_%O3@
MND07A\0@WO"$=#@!SL4`DJXR`0W8S9YT.BJ@B:8#7T^)K]*G5%[>J6[R'['?
MA_+BNT21Q^1@JMS#XIE1#`\Y%6I[$"&'[EEVYKS03V,<;)SI46;L;IO?P/`I
M7D$1[HAQ#UW4./^8E^W=5\;E/<TI3\G$U4TS$[<B&G"[HY>N6723`L`-B,A7
MX;M7F,1;?_VH%V8L!,+,%09QTF@C(,V#]VTLKH$E@X#=>ME6XJ1]K10KQ6Q)
M7I6@T3V0UXMHGI!#+M[G:G+)D6^-%T]/12YN_<J[A?S*+^4E'BZ2S>-9<48+
MU`Q("#=G3J232!<WXJ!-[9+>G69^%;8H"8<G9P5A&*$ZM4U@5]=UP_2FC@V\
M&R?8VO[C4+(0='=5&#D=C0^0X+`]1=KGZ`D[$\_Z\(,+!Y7L@2TYQ<["%O$\
M;OE91C?U(<G4X^A-R`]U`0)@YER&N&ATBQ$!2?J@1,&2!GBE0Z]>3L7-KO?[
M*@=A%N:S#\=,-/4'9CV`0789/XSLM>'68&0S6U-*^F9WQ5][/7TH*46\V05A
MXZJN:,%NXQ@=#,]L$E"D`T/MM&OZI:7\E[1^#+1(=+!Q=)H-N[L2]Z7K(\*A
MPBX)EU;;ZU56D-47<#U#"/'"ER"<<)T4F.Q!B&N/]"'->541[ECX$=U>%NX*
M67^2KU'DVN[\4#+6LE:8G+3[-?,NGFFY2=F'(H_L'/Z`H?,F.QF;MB7F\I]L
M.;ZC*7\H-=+RGWH!P]N>AN]DA!N8N$>X44,>%8C1L^K$6Z.XZXCKM+1K"\`=
M*\VW*[I4O&EC5!E)N:3;,MT@1[#7$WK5>=<FB[%^E((B`LQKEM[R//VRXC])
M]5I?NRJOPM<1:1BJX`A:AB</6-/Z!<=?@2HI\5^C-OG*OH)">8D$UJEV'1NA
M^DQ*M+\J!?*5?A45\A+*0XF"E,I?_+V:9?XK4B%_Z5=0(4^AP"K4[K9B6V_W
M-A,1Z0Z:T*ONQG#6VSZ;N`B62:;ND16,NH/K24WUMD!Z5#O[&6('U#%?:=K4
M"IEKQO3FG&Y$BB[Y]MT)^=>W[W[S>A1DN,5X+?HQD?J8ZC$4IBT2)C=:KT<3
M?A(J_MHT82+U,35A*(S2!/DK?D+&G$]@KDS*.OF6G]"GB94DA:2,A!-@6/3R
M_>2-DOX+[N3]"^G#-=SD,R3\+1/UWE];V+5E223/IO#\ZW$J[=0Y6K8)[\B3
MWML,I]?B<+R^*(I5BU-0P(*&3);4@HRXMQ`T_VSMZ?N?1D_]/RN>-1188Z%:
MR7=]_6=47OGB[)]&2?T_*Y[E77`EC6G=".R;E10SFF\)M?;$$A%O=:I9DLK*
ME'>]9_/4*A6F\=C>]X.Q7,6/%=T=LJMTA^P8@1S=/@M"2(VEA'TC@"=/_9R0
M@T`@&<-8KX.KC_0I27G&0O]%(NDGD5]UG2_$DF&PT@:-3'5"2D6#)/UWFV2H
M&?^QD^$'B/?'Y7MS3`+U"!+NV(!Y0IY#@9#2]GR2\]Y7Y6O>9*;A>"@1'WT"
MJ)!Z>7X=8X"_<^\BTD4T^<7?X(^+6<0YW6P.3P>1I-XWP]7ZU,Q_42\;R/:N
M<*KF@>-8L>.O*7)U"R>O11W*2+1W0\1+ZOQ%L:;K=+X`W_=:BV<%]\+>W"'^
MV(]H=X%[Q7ZWV5C/<"[D0XG7]+F^^T*SS_2'(J\?UW/-,%F6N10W"S5"__KV
MW6_)5W)MLI6/FK[P&DVB#.&?#]D+D3'`W_*J;N/`X&_1S\+]/HI7D[K[@G03
M>JD(V"/64.X-U.\BZ.W'DJZVC7()$:3'.>U>G__^^'W^@1$]=I<W,H3H<4ZZ
MU^%_B*##&>S1.US*$*3#&6ROP[\[;H>+8H`Q]/I8$.RN']#7;ET[(DT](%&+
MK0L57*@GGA-.2M92Y,3PRP/WWAGMGL;[='AZ2DJ^EF-2)_DF3;++?%>43P(.
MM10KDB20<L+S&0S+#/>?9NV]S]A1(BTITJ-%&F)1C*'8X]^*=SOQGO1&EBC0
MF(X8X8RMC)E(JOB/C,_]U,M\4SQ1+@ZO2RY+8A_8YJVI\5;DU7O*@.G%<UTF
M1<GV=4GY<EE3K,I-QQ,^D.[,EPE'S21_69F/2T`Z$4@G`Y%"D($41(@1H@!8
M4^'^]+YB[#8!GD*9,H`5^AKAM365Y,]_Q,\*:!YZNR[R]TG^"W]"C#\V=EW4
MM&K*L6$?V(,X0L[2W83:2)LH]B[+V7"X8-VX<A_B=*"K]T;OD:"7RR_R!_5@
M(QO+34C3=/("%-.WDFA+V!3YFTT@HQ5C%42Q1I0AG=$A#,/:(1[*;;S@!\I?
M=<CNDN=FS]$4WL3M"S<S=_<X:+3OI[-?-_P(92<!254G]:$NV`Q8)\^$2J3J
MJWN)AA[7E%/T1#S=6B&,6<X3`'(RX$VW*Z>Y*46QKJ]*51?WUR3-^8#0BK!N
M/62BXC`/1>-/R_SA8^:-KXH-7\N!/P)YFIDO!:1&T3SB;=H0QV<#(A:78E""
M6<5'NF%^GLU]0@+FV;=2(YC/:^0-9`T@QAY6X*;7G[ZZQM8#D:_8.#PE.5_X
M;]/=CC+OM@E01,8@L7J@8E+"FN=LR?RU+"N^\(*WJXR(GSRS!\J#S>BM#N:O
M/BL8DBB@E4?K(D_XY,;;T5]0\&6]>`R&%-N"F=P7;03(6FY(9#BV/^4/B"&0
MF9QG]ZV6H.K:]TF55CUGPW7Z^NKBKX3-UEM*\N1I+7T68IYN__,@(Q\K=O:0
MZ;)^[M$:/..^4BW=3S3C0_P]F^#Y\\_Y]G3[E.8I7WO5Z6<U#8E050^K"E/.
M=#599U?J11*A731)<B>D(2CR$8<DU3E.16YY_?BZ"%MZU?#=4>G!&@/M.Y+R
M&23"IJ7R@8T-F]Y%:6$V2B5]XE64)@/5_^&*_<5^5#^Q_[EGR.R7_Q]02P,$
M%`````@`/8$-1W/B37/$3```?!@&`!4`'`!H9V)L+3(P,34P-C,P7W!R92YX
M;6Q55`D``Y7YS%65^<Q5=7@+``$$)0X```0Y`0``[7W=D^,VDN?[1=S_T.=]
MN8TXN[OMV=FQ8^<V5%_MVJDN5515VSOW,L&B(`ECBI!!LC[\UQ]`D1(_$B!(
M@@3(QH/MLI``D?E+`(E$(O$?__FZ"]X](QIA$O[UFX_???CF'0I]LL+AYJ_?
M)/'ZV[]\\RZ*O7#E!21$?_WF#47?_.?__9__XS_^U[??OCLGNWV`O=!'[_Y[
M3U$4O7@4O;L.>07VVP7QDQT*XW?;.-[_]/[]R\O+=_ZQRNNQ!O_Q_;MWWWZ;
MM_O+H3\_O6/]^>X#+SA\CB(O9K^_6WDQ^NG#7W[ZT[_]],.?WGWZ_/CMAW__
M\*'0P#G9OU&\V<;O_K?_KW`W_\^[FYN[[]XM@N#=/:>,WMVC"-%GM/HN:RC`
MX6\_\7\]>1%Z]QKAGR)_BW;>#?'3;OSUFP)?KT\T^([0S?OO/WSXX?VQEI""
M_]^W.=FW_*=O/W[_[0\?OWN-5M^\8Z"$4?IMA8_DY*R')>J7'W+:C^__^_/-
M0]KY;W&&SK%6[2M9O8\__OCC^[3T&R:-=^\.\J`D0/=H_8[_]\O]=:FB3Y(P
M0@%]2@&-O5<2DMW;>T[Z/M>%1;BZ#&,<OUV':T)WJ2!95]*VX[<]T[`(,[10
M_MN6HC7[R.8I8$+Z^&\?_OS#!RZB?^&-_D/:Z/M"KSGJC"XMN&$_E#Z(7F,4
MKM`J_R1O6@]?:0_R/@3$+WTVX&I$:!.C_!<IHXNG**:>'^<-!=X3"O[Z39LJ
MK)BSK%3E?0>F#J),M7?M14^I>B71MQO/VS/U_/BG]RB(H_P7SOZ?OOWP,1L,
M_Y+]_(\'!A_BW7OTGD[ZD7$+%V9\50K+'!158T'+W'C4SYMB?];THCP<,XKW
M>S:YA/&W_A8'1Y5:4[)K"0FI,Y5$[/MDS\F]X)MWA*X0_>LWW_>%)$+^=QOR
M_'Z%\`$-]D<5!/;3/V[0Q@L.'5^\XJB"@*`T@Z!::@P#@:(0@`%8W#^,)>Y#
M5R[(SL-A1=9042;H4I$Q*8N4@53[#LOX3Q;,,FR90-?LSZJ>BPFJL\V)P$)M
MA]B`P?BWL10^GQX?6;."Q:Q85%FTTB+S@JYK!:EV'Q;SG\<2\X+U9,5[<Q5X
MFXJ<P;),T.4R2R5=80`6];^/+NH+%/D4[XO&;E7B`$E5\$42V^5?8@>&X2]C
M3RQWB&+"3*_5!6-!,,.`-)6IIDQC*1("AF`H?AP+BD?J<=?"P]ONB005","R
M3/3E,DM%7F$`%O7'#^,:D/=H@_G6(HQOO5U5ZV4D)8.R0F(I`#`[`AP^CHO#
M.>LT]8+K<(5>_X;>0"`$-"4DJC160U%C2(#%:'O8\X1R?JYPY'O!WY%'X=6@
MB2Q#1$AF*2ABM@2XC+S9O<(!HN>L0QM"X1$"4I3&1YG"4B!`9@08]-X,MYRG
MR&Y'PH>8^+\];!E[T3*)TP,`MK+!DY9"A?(,)JM@-6!R5@7XC;9_SOIX&./W
M:$]HS*T1QE=2=6*HD)8Q@TGM1DO`G@"GT3;@A][]0H*$R8H>9@$8(`%-"9DJ
MC=60U!@28#':#OW0K5]1$/PM)"_A`_(B$J+5=10EB(*8--"6L!'16HV1D$$!
M5J-MXP_=NTN>`NQ?!<2KGG@)RTN8%,NMQJ'$B$#VH^W;<V_"R72\8K]49ZT&
MJHH;I4IE*1I"I@3'<:/M[\L=._AYFE$!Z$!<BG230*;$F`";?,__'^]KG+`O
M_*8ASN',"WATQ<,6H=/\TS:NH=3(.'$,I4\:/WQ;KJ]PR/J#&:PDPI(PAS95
MJ@=TLBKF#R`G&^;0"A(7YN#"'%R8@PMSF'Z80W<P%E&$XDBPP,&%^=%PN=`\
M`*"=5F6A`@#KYQI1BE8W!XZ%_4@[\8SH$XE02GO:")D&+_,U23$4T)2@K-(8
M0U2@=D3(S$"K=G=@SKUHNPA7_#^7OR?XV0M8?Z-%?.Y1^H;#S2]>D-3.?=K4
MR0^!E.H8!E*D>T299_V#MK>)T6/0^GPO%$>W)$818_Z&>&%TCWS$V&<KR"V*
M,X%5!W+;>OG@5JYGKYZTX%V_KA@TE2[0GF]>HI*`JBX6&4WN7@%I[,5;P)-^
M;`U:7M?A,V.*T+=;5(44*LJ0+!79"V"9`_VX]3XPZX[;'45[#Z\N7_<HC!";
MC);Q%E'9"&U1(T-9I8:]X"OQJU\G>A_<]1G+/MFA1^_UM";5AK20XCBRZQ3V
M8@SRHQ_3W@=\FC97LDV5;#-E&L'&351/T&(2>T$9LM[G@GTANR6AK[`E%I.5
M@`3(K,448FD`AT?O4T8-1M,]\H++**Z'3THHJB94@<(PI!)=)`*6!L#5H">+
MLQC%W(L778>+]1H'F'$9/21/$5YACV+$]P+$3W]E%L5_$1S&OS#RA$$%:$#O
MM@JZTKTMZ[6JAY@&T#^##KL[2O:(QF]W@7>X(_U[@O=<-O7-F0KIT8R7D%JM
M''(F!\#>H$/NFHD]W&!FP6:20?'EJQ\D/++V$R&K%QQ4KPNUJ7*<212J6*T3
M:DP/H!L&'7`"_`483P/'0;$R?I0)VOJ@96\:);$=KW]3UC_"O#LN-]A[8L9%
MC%,S(KW!L"4!ZU;$5Y7X3;!+:ULM#X-1K6;I@;4ZVP.,7H,NM`+?\@/M9L*Z
M)EASM-U:J8F<X:'BXOL?;]YY;]PIR+ADO]"$J66-#<$!9XN:E2-.E9HV0*]P
MTJDDA`%F`(/>N_24X&%+:/R(Z.Z,4$I>F&E97=&;R#*=$))9K@!B]O2CW?^^
M0(^C[00]DGL4L+5P=>=1\;303)@?<HL)+<=<QN(`J!OT\YTE$3-ZHNB<[)YP
MF")P3D)^0Y(QR_Z*,.MB=L7@(+DW6"OZ-Y1I38^&+->J/B(:0.L,>O<:38]&
M"V-ZAH1V>P'857YOT&M7X*_QP$^)MHZT34=_/3<."B>#.:8&O6U?P@BQ;C*%
M).&&FS\7Z*F*I90FPQ"FL0$[N6=.P-L`D[%!-UV'9>DDM?Y60+VM[H9`H2W[
ME:NGK/JM'6R>JJJ@08_D1=;W1^\5%%]U!Z)(?@RV;2"W7U>:.18L'G8X$,7+
MOWBQMP*5+DO[`&:=0?<A3W.$#U$)_&)(/D'Y=505*/-;,A+*2:$N97D`*\&@
M,U#YF$CY8,C&HZ`N2C#ND=`/!EV$=WGW4Y:A.W,2BE,D?8W"X,F?"L`@4P,@
M:]`-6$AF!UZ%%!07YO-2L>6`UMD9`$V#[K7%:H4/K-QY>'4=GGM[''O5F)D&
MJOPH3T!E.<1"Y@9`VJ#3[1[%'MM$KBX]&O)#J87O)[LD/;=@6P;LX^KJK%XA
MPU^A@N6JH,+R`%IAT&U7X#`]O>1OGE&T16&$G]'AHM`-B7B\X'+-=I3U8_\N
MM4]'_ZUJ6ZX\K84Q@"89]`W6A=1H[3=:^;9##K&D>T?_@\7A?RW#_EJ&^TUK
M;]?,O';-R#UVXZ0EO$O%M44Q]@NF7Y\<A>46QT]86/Z^\9Q:YX$71<MUJCI`
M"KE&NFJ&K1J=^;1ATT].*$X55H=%$.%I<.]>Z"*8.D],D._?ZP3F,1$."`)S
MI!,7^.'5HQ\H_?SM9[1[JN4%E])476`E&F,2EZ@'$3)DW2BP-EWLY).MCI;]
MTR5;U9+=RB5;;4RV:G1'[9*MEL$PN!5>!`%YX3N'*T(O2/(4KY,@O_!QRJ,C
MN!W3I6[N)&M5USRZ=54DK05@G<50/M9CV\8E31E>I6="=_S2!Y.,]("SJ1)X
MYBFL9"G.JBP/$.]@BW(<'OA:)/&64/S'R4D!*H6(&%2&&O$DE*#.XJPRPD+,
MI@\?J0!?)I2`GA%."/"<M5FE=(48%3]SJ$@M@7T"#QPV,CFKO*]E;F_P[PE>
MI1@<"A"S<)I#G9JK@2HAJ38)W9"Q/:LDLX60(45+L46->AC5U&Q$)69GE6&V
M]ORKT#I4H*PKP%3L0BESLTH_6^,4M`@;J$1`VVT+"IG2#[#!"/<6CUVW>.9Z
MB@]<MWK:6F<"V^%B'@ZA6D>V.T<Z5-L9)[ZA^E6S:=6/_1"<JS50E=*KUZG,
M>^8G&\_0)'CWOJ*=1W[N?47WON)7=>1GT-MSCYY1F"#1"XNBXN-MB$JQ>1A`
M"Z[.ABWO+,*A56F:U8(S*>N_[+V(9NIB<ED)M3$(A;I&%%B<U6G;@Q>@*&/Q
M`=%G[*.HGNB]@2J?*P549I,+*V@KD7`XJ^.U(I<\]W4#U%42`.<CR=1`/O%F
MG=62STZ"!5*P,-HYFYXZK?NZAD%+9KE/TP.%FW,2I?DGLO?=1*:-,GV>L+61
MWE+C1X'1F9U-1?%RG4XE_))2MFX\D*#NG&XB/#HMA83&,%=77R+G=%;'4#>,
M+R:$5"95[PE0=+RD5RB:!J)E;F9ULO2`@H`_V8)")H^`9QA?[7"(N0QB_(PR
MJ50MI%:5<IM)K=(T-$)5`K,ZI+I`K/_\"3`.!F-Y1VB,_TC_MZ(@"I2GQZB%
ME--0!2FONA,EFGQNL2H,8(&'B@O+>JG84@.NSH;VYW=T.J_RQ"++=7:1_!`$
MCU;536'AA;^J][U'$[F7ODL3EBI`-W',ZP7$XP1XRC(BVM#5*:I;N`*%I9"#
MS&@?]@:]7K<D)&4>\_?8X>VZ,GV&=3.]I<@K,&K-&X;P`G!2V2O&[V'*^HSB
M+5D5YJ?CTXSJJX+V=DNA%SK:-:92ZJ.#:)7CO%YHO&9K*L,LSF0'9/>74)S>
M4:U13$4M`-ZZ`?SC`>`0;7C<<P5@@Z[!"HN%)XVJ:9X4*&'`2Y23!+[,ZP`*
M8-`_*)2+JK6A:F5,SKH8P+HTZ$,L+W&'3.0)8SDSJTD8G:$UH5G*PD?O%;$%
MCPT,UG4<>O0ME1M_3X#59/P%J;0.HT1JE`SR)=!,T?LE2[5U4.%JUW>#?M"C
M`++1?(9"M*YENVV@*NE9G<IJ'0&8FM=[E+<H%GH^P+)\A2J568IAA0'M#X:8
M325?S9";9\<5>#I:U#A=JFFL82GR2LS.Z[5'6>+D*[:8X4UXR!+COSU2+XR8
M"`[G..G_!0?,5O],#IMP0=;J83]2?,-8_T?,I?YK,?+(<#(>0-T-.GHE0E6?
M^-0GO,EHCY1;[2N@P<C)7]E`V/+#*J::W@;=)CQEYG*=7J4LW*0\\R+LL\%Q
M@8,DKETD[M=(IC8=&[%TZ>PJ$L$=-X-^U_Q\,\^-(%<%1>K*.;"(VE)P&YD<
M[+W+X2X=`S/>40AZ$J^K?V&<B\KJ_3%^&6^Y/O0O?;BOUNOFE,%M:M>S!RO5
M-G]C<;)7H;L"Y:Y(NRO2[HJTNR(]T2O2<'P*VV$MPZ&"5(9I/$-5<^/F-0*T
M?76+T.Z[WBFWJ2NI$MS9H&.*58J:TU3%9GUH9'<@NV0\/V_5(=C?J2MIL:,'
M%VK14JW1(JSA+IH/M\V6O$G7=C\M?*]NZ(TS\&'CMMBA'URC2,BG'-GS93+:
MJH4&TIHW/:>_UQ6;FS`\UCW)4.DFO`N3T>3;,9#&/$#244*$O`E6^@\&HS/*
M::#E3Z$!)&`R;-,/H2G#!'-FW6@JI/$$`1*6UU.73@8:@"?K[&3!V_0@1DJT
M>:(K*:W]V#7P.I!CL$^&G/+#\B"`<J)C]AR0R'[(1-Q9YV!4>,<='G]MZ^5C
M4;F>_2"WD(%UZ1X+YT#-+W[7#_D47@FO'>U)ZIC'6HDE]S2HG8=@[FE0]S3H
M5W4(9O#FI-BI>`1#Z'7,P1#X$JWS'$.L]'($[Q'%A.V./1KK.$?2`ZCXT1;)
M2RU3>)Y%XYLL8N"^,PZ=^#F6IC=8)O/PBN[75H1P&O5^Y`=.T2,1;/E3.3QY
M$4ICMMA&(\NIR^:F",=Y:N2[E+M[Y)--F+8"/=,WUN>./IB!/V>IY@XO9MWQ
MOR838//U]C!?7R24#?,#SRFC]XAMQK`?9\[EQ8M'5^DUB2M"UPC'":UE?=/5
M7-%NZ=.<I2K:7TS6>;4$+!V6$7V:U+X]N2JU:&]:NM1&4,.'_5V^(NKC""W7
MR_0S44WMJWM[Y0KYCK^Y@J4`JK"J>\7IMIN%L67Z5#3[+Q+T2&H\5>!M5>=T
MFUZACJ4@*S*L&^=NZ7X$J>58S[W0/W7WD=PEU-]Z/!7V\:CS.KQ\9;^%&\2F
MF#0T-%JN%SXSK!@;9TG$A%/+H3!`RWD^#8TM6ZI96H6G6_],IC*7V%CG)'QF
MG65<+M>'OV/\%#"SWV>4,6YEUBJWI6#3-K=EJ1+V%)!NM3.8#4AJCFG2NY:-
MJ5C`<],\91%I5SV3WDF7J$C+V\\3N+#@$M/8H916YJ&!7HHP>6;2_OSR']\W
MGF#^HWIP8(U.P.QH.#VY#*OI7$T^E*EVB%E'LEQH*X85%H9!;U(GF0(DRQ16
MPUEA9A!,A[]C=NY%VZN`O)P8;)VJY=C"2*E8CM\S'L_$]@%Y9YI#+H6D]4C+
M.JGYV*WIWR*30>#2H]@9&>K2H[CT*%]59*C!,%VV7^03Y!TESY@MSF=O7R*>
MF>'X@-6"[3:?4T>7Z&6GS@V</$=M&S`/MLB]U%H4MF0W<<[#7JJL.PLZD.'1
MDB!''LL6^CA`)7X?2;]99,A/0,&,NCXQ45T=1MS#I5O1$7Q0?!CI^/RN[],$
MK;@,3H7`PV&=ZAZOP[:I:TRA!AV!I+4(=4^?!NW=K^;9LJ%5:("7SF23CT&K
MG`\,%*>'SA<X2O.E51=,,<7ITG:-8K:J`8K#OFMX62[P\IT!R&LN)"HZSNM$
ML\57)!3]H][@\X9*23-K2T:+.FU>S)VO+BF*3/_3F09#&2\0Z[^/O2QT8+$C
M-,9_0-./`F6F1C+*V2J/5#PS"D*$A\4%YC(+5]&2LF4VIO@I@6+SNU4NI;M3
MKCQ;36LK1.WQ/@9CV9@(*?+X*]:'_Q:$EEV_%/B1VE<\K8FJ%2WU/K=A?0"O
MLT&W<YWS+,=TQ(8EPL_`(7:;*D(-`:H8TXT.B@_J#"2&`1X1-^C-KO/,UG02
MX5@2R=2JCE!?H#J35QA0$`-HC,$;[G6F^7H<LJ_5[ULHT0HUI$@[><TH,3Z`
M1G1SZ0IN)M8G0N4W0SK5%2\J-K[XH6UUT?_0AU1%#+IPZ\S?4;3W\.HB8ROS
M8K--9'H#X'"CLE&UVC0BU#&E1B:O;&JB&D#K#'J8H5F8[T8?O5?4QAJ6UI(L
M7U"MR2N20!@#:(Y9YW/-LCOP4V!?P2P6UI&8Q?4ZD]<94!`#:(Q!G[)X\WCG
MO?$APOVCAQ/^&^P]X0"ZG]ROD<:MN;21R2N9FJ@&</88=$RK!SYU#E3M'*`Z
M-8UJ(Q+M;]H;="\+^#[L1GH$/2LT(-<I60.6NIV[B$+_C/2]0?<SFWWS5)&'
M;#AY,AP4I;>QN7CR/#D5/>I2-7]MJ$U5V\)4508*:2L>_=;5]P;=U$QD/D(K
M28R"Z"CP'L4)Y>E*#A-_5>5TMWM\_4I7NU-55GV"%=Q"-.@"+S+WX`5HN58+
M3VI=#]`F>;T9:$N#8`3:8#"BN38O*RI#RVJBE6YNJJ`LE@%6.(,>\AK?3'YL
MYQ&_W05>&+/-+)?#GI,TZ5%C19$FB2O.19<DHAE`FPQZOM7EUGDOUWD/-U5M
M:B,:[?X!@[YP`=]7./1"OX=_0*$!N6[)&IB6?T`JB@'\`P;]Y"53;TMH_(CH
M#KADV$@'V<8E.MNF&15]K]K"9<8%MJ]!__,]VF=K['(M0[.1[G@]5$0W430E
MC.NW.'XP^FKX26T;[@^KD`*CVY[;P?H&N.:KOO"U<8/>X*+Z-]XJ;R8%9HFY
M:(6<_0'F"H/>7'5)=;8D.UN04]6?-J+1O3OYP:`O-CWU"%?\/WPW_^P%?`P=
MDI97SX$KVM2E:J9/K:I:NA=IQ[YVG3'HL84Y7[`!1.D;&RO0`TJMZDBUI%IG
M4NI18WB81RQ_,.B)'4P[:@E_56M-64.&2@S\@\G,%<E^'Z1R\8(\H>IUN"9T
M=P!%D`BW7:T\MX5B+4MU1)GI`?8]QI-7I(&N_)W4>I@G5%I*2'$J-8=L2X4E
M`&<#P&HTR/>0<PG$M%Y424\U032+/`T`9>ZY'"ZY^RV)4?1(LFV0%QQGJRB/
MGKI`D4_Q/DMA<>9%F.W`[PH]>42O\1E3JM^^*<'3(C^\UDZ,DV)>:Y?U/8TI
M[)7HZ$FY0NXH:*Y@/E7T9!/1MX##I:-WZ>A=.GJ7COYK3D??W43)P.IAXQS`
M[&R?6+<1[2(*6"$^&C1:'_`FQ&OL\_"UPW4W_D(G";"/68T!#57%#YLV3A6[
MZ0Q29Y`Z@]09I,X@=0:I)=H^"8.TG?F1`]3.9LE`:V-O6&=LJK)LGX&9F\GG
M9/?$2ODW>0KY@$0)16-X0AL^;-K`5.RF,S"=@>D,3&=@.@/3&9B6:/LD#,QV
MYD?%RZEHLY0]FTKVAG4&IBK+]AF8IVXNU\77:[*8]W,2Q='I?9OC#=X!+<^^
M/3)MDO;MO[-5G:WJ;%5GJSI;U=FJEFC[)&Q5399,_M*8)KLH>XU,BTUCG=G;
M6TCVV<.7'@UQN.'WKM*>#VGIBK]EVH85]\Q9I\XZ==:ILTZ==>JL4TNT?1+6
M::-=D8^'1OLC&QP-MH-UMJ*$,?NLP$^$K%YP$"S"U37[9KC!_`6#]%&><8[?
M6W;`M+W8LKO.B'1&I#,BG1'IC$AG1%JB[9,P(KN9)1E0'6V:`XB=[!'K;-"V
M(K#/,!5D7Q_'*&WQ<=,&:8NN.F/4&:/.&'7&J#-&G3%JB;9/PAAM;XKD`Z2]
M#9,-G[;VAW4&:!O6[3,^>>[C<2Q-T9=,FY6B?CD;TMF0SH9T-J2S(9T-:8FV
M3\*&;+`H\EC,!KLCB[&4V@S6F8)"INRS^^[8'V',G[_`/MZGW[Q"@]I_35\T
M;0<V]<_9@\X>=/:@LP>=/>CL04NT?6A[$%Z_%$V'X]O):H9&_F"RBI%@G>'7
MR*1]!N#Q&8%QO'_2SYDV_:2=<W:?L_N<W>?L/F?W.;O/$FV?A!]0Q<"H/M;4
M[!%4L".LLP[E[-EG&A;?QGVD7ABQI8U]=Z2(Q#9?-VTXMNFKLR.='>GL2&='
M.CO2V9&6:/LD[,@.UDB&4A<[Y@!?>QO$.J.S%?/VV:`/R5.$?D_8GY?/:.#L
ME.)OF;8OQ3USUJ2S)ITUZ:Q)9TTZ:](2;9^$-=EH5^28--H?&30-MH-U=J&$
M,0NM0*5'?O(?AC`-VW7`N+W8KKO.B'1&I#,BG1'IC$AG1%JB[9,P(K]$:+F^
MC&*\8YVM`@$79B!4"LT#`-J(51;DAJ$!`&[12\&^H<PV2D(_N\;!C9NWP[]%
MQGW7ZKDMTK:ZI3"W%X/.E1ZV)*^2.*%(WBT1K)WJ9IBVJVLIH"T%,)`AT>>H
MAVU)$[:']`G;Q_!^R0%7IC\>ZS316PJL`J/662SG7K1=A"O^'YXBX]D+FD=P
MJSH9J&IU+`56D6'K+""FB8CUEAEO#8@V$Q['II#04NQDK,&`_=ED-";W]A':
M8!DUD1VC,`5DED(E9@L&ZM^M2\%T'46)QU;R3-6J&^]6E>2IEZJ5+(54E648
MX+^8`_C*P_07+TC8%NOH;[L.HY@F!2NM:MFVJ9-;M$IU+$57D6$8W!_-@0L\
M&@LCVDP8"Q_1M1P[&6L"3\('*_,O5_\?!+)S_>8LS(+ZEL+>01`";3#H6)(P
MD1>UU0*X7C/ZE7K30[W*N`#MWN=$&JXH-1G%<K+JU:3)&,4BM@1(=?,,P7Z^
M<Y)ZJ%C?V%\19A_PFOT][2KE_@&U2I:"I,JR`#*3_A^RV^&#4<X]'#D?//"@
M">6V%8](*U>T%FUUU@6(Z\STD<[C-YCMM%;9&["I&U(.7[M*&72*E2R%395E
M`60&W4*GEWR+;_TNTRZF2[K/>,;/Z"[P!!N9'BWD!],=6K!4$3H)0Z`5!GU0
M#VC#6;Q'>T*/$60-GL-6=7+DE>K8BK4:PP)T#3J@#IZS='V)XIH#3>)?5*M2
M\BXV5+$46C5V!<AV\SY)%N#("U<!]IYP@&-F"'@^ZQU%*X55N%W-XE*L6--2
M_%HQ7X&1,;%&E!'>'`0I[&3:PV=$GTB$4MI3/$3NSC(1,@UXWX`K?VG<U1`!
MTZT^;SI<NE5G7;"T"Y9VP=(N6-H%2[M@:4NTO7VPM)$GAHY+ZG)=W!9G&0JX
MC1V=-LYWWEM::WA314^_3-LP>KAPQHTS;IQQXXP;9]PXX\82;9_$3;`'?XM6
M2<#67MCU_Q"S-?;@_X\6?HR?F6:EG`K=Z-H:S,'NWZ!YY0"]?#I$9=W-M@I3
M3U6F[A%;A;'/++N4O46XJOSR)<1Q)U4;Y%.P$NK]U#344[-XY9:6B6W>I4=#
M'&ZB.T13AH??P#5]T?36K*E_;M/E-EUNT^4V76[3Y39=EFC[-#S*DJ#S,<^Z
M.W7#M%'2J=/.4G&6BK-4G*7B+!5GJ5BB[4.[A^'UZ^34J2Z>BJXVM6HUMUE#
M-?/X-+C`FMBV+A71J>N7KWO$?7*+'8_S_B.5*O^-V5Z*F+=NH0:_>@O6:T(+
M8=@WMQZYR*WH9O"%E#60ZY36@PDP9]]N49`I9,R=8NLNF-XEMNZPVR&Z':+;
M(;H=HMLANAVB)=IN>H=XCZ*$P;%<+_=9UH;HBM#_(CB,?V&]2C.UIH?[&!47
M5K4]A<[&:Y:HEL;-:T2#\:I'A/JO#_[9H*U\@9[B,0UC^?=,6\'RWCF3UYF\
MSN1U)J\S>9W):XFV3RQFGJ^OBO:NF+1FO0*DYJ%JL$4A]N2IJ4U8A\>,@6.:
MB`H?-6TG*G31&8O.6'3&HC,6G;'HC$5+M'UBQB*_.T5"/E'R<))LP<TB!\Y0
MB-98U9;LW%+-U&S?DGD]:+!$.PA'_L2&"4,U2WYQY]'X[9%Z8<265>[?'=-N
M;=\'TV9L^QZ;FA5$/3U[*Y8`)DK[BL?GJ90KFE^X)FL<BQ>K-L!9=ZF[V$70
MFA,3`.IGVK+K,(8(S*).H$3/#*03X6<O]#:I8CT@^HQ]%'U&NR=$*S`H4A_3
MS<NIK0"HHDU$@<D!$J)J1/2*1#&BYVP#<0YB*"S/G\6JE5N*$\"(?F1T/NEQ
MN7KQZ"IZQD&`KF]`<&0D^>X5(K$4(I@=_2AUVPS#*/VZQ3'//X_#Z/;O($@2
MB@PCB,)2B$!F]".D,X+HAD2+<(.8?0W/<,+RW-%6*[<4&X"1X:)I#)A]YZSC
M.+['T6^PM2$HSLV+:K&E*-;9T/FFJM2LNR%>*#/DZN5ETZU0;JMPZXSH?-!4
MLD3LTSE3O$!`Y<7EH51NJ70!1G2^*-HTO3?,[@V3N]VBK;.A]>E/6+0_(XIC
MMJOY%)`G+^`]"Q'EI[.@I!6I,\$W45N*0R.3]KW!N5ROV7:4@IB!91E"Y3)+
M\:@P8-^;F)>[?4#>$"ID3X2W<DUT^7Y.2&<I0A+&M+Z+J06M"TR1S]H&(8(+
M,UPJA9:"465!ZS.7(@<3W2&Z?.'SY')]N`B9S9L"AY,B_=$!U41O*18*C.K?
MOFE]SW(9;Q%]W&)Z8!%>860T^4H#TE@*FX`AK6]13B94;>*!7J-%'KE`+RU!
M2"[0JS'0RV1LD0OTJH"A<_8OY+_.#AC3=0J'FT=RNG%YY^'5(RD=*2OF+-?0
M:#T[>9]&S2-?5U.B3V3#>\9./;U!7H06.Y+PYU:K/<-(-=E6MV9J6M&R&>OU
MH*U8&CQWPP7XG0+/\I<Z+U#D4YR_IWWF19AM1>X*7SYV^P+%'@ZZ!_;I^/8X
M`7TZ>FH^O!?..%3_%:%;;X<`HU1'4_7$:^V;,F_.S##\KQ^XU@4$BKH+[P"4
MB/,]@9S8'+0Z1B=I%L;P(85W)/`HP2O0>P079MA4"HUAH:A0I,[.>`&;LO!,
M63#F9$1;84:GOP>6[".)O>`TX,[>%D&0&7R@M)7I,P2:Z2>`B@+3.EU%SF_J
M_*;.;^K\ILYO:J.V#^TW'6@KP7M\.*7=XOT=HCX7Y*:Z(6Q=3[C!$-4SCRCH
M!VO!>*_C[)BU5SW,'M%C]H`W(5YCWPOCA<^K<(\OL^>QSSU\^KUD[;XWMF>L
M7>],C>6[Y(GUZ$N,@S3I)-?.D'T*,B542/-MIXS4_"(R0V^5'!SKO%&B[CZR
M#X.VE7J%!A4L5#`&H])(DH!:9-HZ:.\1LS$CKJBGI0[<[3<3'F\B"PFM@Q#0
M1R)G56=^)<$M269^[/DGC[V$PVL;R`K6&$@V$2S$;%KW(E!^N+;P69\CG(JR
MOBXW4&6PB:@L7,N$#`V4BDPO0/Q/BN!53)E>`EJ9WAA\35HGP+'"[?#>_9\W
M^\N$DCV"+^3`I?D%G$JI5<*&]88`/(UQA)+N;ECOV5\17F4A/H(C%07:XQ&+
MC'8:<#3P._PIC//MZ_;MC^9L=KY]+7YGY]MO].T;="<[W[Z>O`5ZP/`"'JW+
M=D8)ND75E4%0FL-0*36/05UA",#$`%?(#,2IGI/=$UOD^#>`[(GZ8U/5OF<J
M'E6M=\9\9!XS"*%<D=7?<P_8\7?SL_0,G><%L=OG3N5]@_VG]9*BNIC>)-5U
MF53Z;)VL/WNO>)?L0&F#99F\RV5F)5[I(*GUW#JI_XKP9LN?YV9+J2?0=2E-
MG@,(I+$-#0$GSO=LQU+@?,_.]ZS/\Q:@5W`ZJQ?DGK13@572%7HWBYPX9[XQ
M9[Y.?[%SYFMVYMOPL,R#CT*/8@+=8I315/=P)1H+UV\!,]:95WGWOH31'OEX
MC=$*7+4;Z8[W1T5TYD$"]8I(>1M^*5GL]Y2PC=$A%P$XN<E(,K&#)`9O/#8I
M"Q%Q-8(QY(XA-1]#CG8NYHXAM1R1N6/(QF-(DR=?[ABR`D:W!-]ZXL.]MW1R
M?"29+9Y;Z2CZ1$E4NYJ@2)['AC>1FX>MKF-$A<VAK@\9]&\53O+ND4\V(?X#
MK:Y73`[,P.'*O6#\QU$FD=4B7-VPG[-88%:6[-#J/*$T%>JQ0.`<&_9C%<_:
M0!^S5'F'%K$M;T@-I?P"U\."4G[0D,X+A21,S?K=K3VQ"K=L;SI:VE90MCR9
M95`1T[.OY7J9Q/PUU^@7+TC0SWBSU:*538WW4E%AX[/25[$(;7E)3(OR7GF8
MIKQ=A_LD3A^5Y?=P[YE`*YJH0)GG4I=06JHC4N;L?IBL<EI^3J)XN3[W]CCF
MG2U!J$(*1PJ422T%4<[>K!XQ4Y_3<@/PK?/"4FNA]>IQ:L%2S>DD#-T;28..
MG0[\9_N+_EI5::B[<N4-S4?'CJ+1K6H&W58=Q'!+0E^7MM7;ZJYPA;;FHW-%
M`>E?,KLE)M>B>`O?IXBSLESGYEWU,%-,D9]E`A260@\RH]WW.6:V\=-?S*HC
MNST*H\Q%EJ9)Y^9>]+!EXCKS(IXU/7,$Z[_>H:DC8]_[T-1M=R'$70AQ%T+<
MA1!W(<3@X<=G'(JE#I7E4B^562?U<L^MTW5W#<?&`-[%BT=7/)$58!R`9;DQ
M7RJS<(FM=-ZZ2>AD+!;-R>(ARME;S:!,F3IQ%J[N`B\4OK(QY"=R4VN(3QC3
M)ECAR5"2M&Z*_@H>RAYT3'1Y:EOG^X392^P1ZV'>#SCRO)FP_``]1#A;"&7"
M&3Z,/?\D^WK^4OA!C2Y?$?5Q!!M.+6M5QF=3K=E"K2PV`>XZ@4]GC.P3X<K;
M,S'[..67<E,RVC,NEB&ZQ8=_KO`SK`J]VSEZ4;JV,UMUZ2':`7(`Z4SA6^DU
ML(HQP2P*#-^G#'-1P0N,KO;R=:AW>[-52@VBMB4H2YQ>.G[C3U;Q]RP*?`FU
MKT6-TA,@\AJSU2`E<0V?1OP>^91U)+W16>Y#0<4?>%XU0;KW;M6/2>!;5I^M
M.K07I"T1R8UK6]IK,7]-2UFKZO652ZWZ;/6JO2`',)H^:%2LQQ?R_Q!-_WED
MA-VMI?X-Y0]6=F]HMFK71[CZ%;!;\)A4_]BXXO^Y)>'OB1>DM_)5YK6.M<N:
MIEQ[[NJE+D:[`^*7\19E/I#H.HH2!#\*W426+WXBLMFJ@U@P.B^D"[)7(8KY
M*W^?`O+D!;D]WPQFZWIYQBOE>K.%NX7H8/P-QG3>HRBFV(^SF4JPJ9+0''=.
M$,UL(1>(1.`A-GBT+SG`DYS9?1W'="HG<Q\-OD?LLJ.J9$>UX-ZRRXY:TSI;
MLJ/^O-F+TGB*$GB:GO;:INX<+[0`-G2N0[^%15FCEMJ1)^J)P-'$\_`>])\W
M-X$`D'K)4>M/)1,1=)&7,=Z>.]]BM+Y\17X2XV>4AX<(\M6J$!\3UDJ)IX%&
M$\?61;SF@1X@?G!AAE>E<!KX5#FR^ZS&9337[1-R&<UU)A]T&<U'R6ANT"OF
M,IK+=MPF4\V[C.8NH_E,,YIK\N>G5]'YSO/MD7IAY/EIA\_>BB70)?#6%8^>
M?^6*YL=4_1)V"[8'2I"N!VQP&A03`."9GO@Z:""!61SA@L:*GS!$SS@(T/4-
M''\J(<D#3B$2*^0/Q(>"[,PJ)5SFM9!=EI+=C[(;OPH#:I:=-;UO?:.N.MBM
MX61X5XQ.9_(5H3M$ER]I0,.Z%",.#A-E^CS1:2.]I3`J,&JWDRV-47K<8GK@
M4!S@):(I1G?5:"Q%3<#0\!XX]RZ1[G>)>N?Z=.\2M7F7J'>^2_<N4>.[1#8X
M/&_<NT2]+HF,DQ9&%/>6Q9Q^8H1Q=!W>(8K)"GK+:,`OJ":%Z?`%\PI5UWZ5
MQ#!=A#FC1Y;ZRN?R=8\/!T9'(6E69\D7-*DS](69JC,H3-WJ;%W2+B6-5%*J
M:>F%/?M<O=FO$'W&/H)YOB7A,XIX8K_4)_I(8B\HEO-$P&S/\W<4GQX?*WBN
MJHOQJ-^L9N4:])N6:O)(`K<EHX;=`^.P0EP1FOW$Z3Z.-4*D'Q]ZJ,`?_]K&
MC``"6V[(VCUX3BT=*F4.3B\<>Z51[,?@JT]3/[ZVT=4,S'!'N&,\:7'IT1"'
MFXC-(BFK`SQ6T?B)L9^A:.R0<2_B>>!%T7*=FD.RT$D17=6G6*,S[RB=X8,4
M$EBLBW,K=A$\+!`3Y''5=0+SF`@'!($Y&N'F$__J[5V^*J03CN#:4S-E4?0"
M2F,82!2&-#`W0(HJ=_:L"=8ASIY[^Z?<V7.;L^?>7@]W]MQX]FQP<^S.GO7<
MV==C5_$])HTQZ_MIL>-+XB.BNX@_>\?+H_J!1_N*I_MMJA7-@PINWMNP;HNI
MH.?=(#:QK'"07OE^0'Y"<8Q1=/GJ!PG;Y5XQT7'W1'*`:+FN[EL7.^@)49UM
MYM>-M+1IJ?9I$I@M<<A#/#-VFW`[_8(+*3?=ETD<Q5ZX8J)8K/Z91&D&VHHJ
M]FP%?JI,N15+U:VS4(8[)A[#S_B)D-4+#H)%N+IFWP@W?+9?1!&*HQ/1`,['
M;M\=VR/9K9<VI>T:-J^:<U":R`QGT#)RF>&LSPQ7?O!"X0D1A3=#3/LP6R7E
M@+G3Z?%R*?D&UV*7*TE[^CR7*TFCA]#E2AHE5Y)!C^$5#G&,;O`SJMG^9V^?
MO7\2FIZ=`19VAYKYM>$6-2VT8ULQ;MVCU9+>G_HN?(^Z8^UFX,':QL#OHMMR
MS8"E,T(`0!+%9(=H>K.:AXQM\3YZRF:T6Q2_$`H_&]"^8CZ+JU>T$5^I&I-V
M<M%Y("J']XR2WQ!5P5-"60$0HIPR8B#G,[JH]TB]%>(B@+?#HN+\-:AJ\12A
MKO,XHYMK3!@H")`?)UYPQRU^4>*/9L(,<PGA%-&7\6U=W`2XCJBOQ.I+[X0!
ME7)NW5;JEH0^C^>/T6+#]H9IE!KLW&DD/$;F"0FG"*>,[Q&2^`3H-?H5/;$=
M/.P=$A,4?&\5@DG"`/`Y?(+M6B\%*Y>$Z+1J0413A$+$K[T99EQ*;;L>L7(I
MM5U*[;FFU'87(L:Y$-%[%^0N1+2Y$-%[B^(N1#1>B.B=7])=B-!W(:)W]LD>
M,>X[0F/\1Q8]736WJ^NT$G&^8LN)S0-6UR[2S.*L+CCD<:W7N[V':2J3>BY%
M.5$&MH#(4I!%+`UW26"47!%IP-MG%&\)VV?S5!JIV3-H_';[;XZ>3:)U#\WM
M5+=HE00HS[=>[7/]5Y0>Y4">!@U-'?>[/9HR;V/,,$R\'[C6Q9*+N@N;Y4K$
MI>!E(;%![X&&T4F:A3&\J^%O(;\M%9U1O-J@<V^/X^*KT#&B(8JODG!U2SY^
MNA.]V]ROD0SKCHT8TP%%12;=Q6/+VT6PYMR1P*,$K\X)W1-)>&PC78:_F&X"
M$$N8'#Y8F>L21M%BO<8!YH^+_(KC[?G!MH(A4:Z08]-<80H@*;`]?/S^W^YN
M;F[.X7D4*,IGQV+1!&1=9L66#,RB8'_Q4)&-BLD-`"5=UVE=I!D@3V;1V=LB
M"+)1"`?PJ=+G$7V-]!-`18%IZYXYSLR71_:=Y3JW93+39N'S?7T,;&I;UBHL
M/BJU+-SH*3-LW1T*A9X+MWB=ZJJ#;<,&L*TFJ^G"4%L_+1IQ@W<X>[A.]+BB
MC"0_XX1(;(81GK-A3H=?4$_+A.C.FH3B&%Q6I[!P[@09&?[R=^6SX`0GI8&E
M;'K"DJE%7=@C9V\59VL59V<U/77(=8!4^F_+H:,$A`LQ"A=B&"ZF@</%$/M[
M%W8Z>-BIP2V."SMU8:<N[-2%G?8).QTM#M*%G8[ZY/97''9J,-+1A9U:=%T*
M#GQ8OG`/RA;O[Q#UN2`WU="=UO6$H2"B>N81K:L?&.LA9-R6W:*F._U%7E>+
MF+\")G2H`#0UATJ1QE*P!0S-*H>U("Y3:;S7WML34%D*KY`IW;DX3#XT#/-X
MY6'ZBQ<DZ!1_JX:XI*)<":"*T](+D'5;'M^5)9^M<L+Z'U/\E/!.WR,?X6<@
M.+=+5:D&"*I.2@=$[,_K%5F0]7OD!?REST]L5\%O:2Q#)HP]B3B_"HK37%VJ
M/)+JDU(@F1BF_4+J!7J*![WBTO"!L>^S-'3'U.#EW;H.V2R5<'4#O$AB@FP`
M`@3F?04SO#X"`6%=N$BYD\)8H28R4+5LB`"2C(8:1.->Z5B$8>(%5YZ/`[:.
M7"$X%50#U?%A*IC*$K'#P3E"UL:2_6*#0K]!\@*:DMRK-!.0>HVMX0/J'[>8
MII%8;[R;<%RQA"0/)89(K!8XS-3P$5)IJL)#[!N<G%-,D,D:(+!:TA!#=F_?
ME_$6486!T4B7(2:FLQHX"7MCO"&1[@8"XHG>C1"4EZ^7%,JMEC7`CBT7&+48
MM,5)X)%Z8>3Y:7S&V5NQ!-@WM:\(3),-%2W<I;1AV[JHO&(7P7V+F```S_1>
MI8,&$IC%$5X]6[UX=!4]XR!`US?PJV<2DMP7")%8(7_@F3.0G5F=`;L@5Y=;
MU3A(5@:YGB>4=_S,"[S0A_T%,I)C5GR`Q.X@5YBKX;T%=Q2'/MY[@LP(<&E^
M.;%2:K>$:[P,K\TWR(NR!]OA@&TQP3$8M49@MY0ACH9_%,G%QBO$QNO<S+O8
M>)>2V4Y3TZ5DUB=EEY(9S28VWN!%A;*[],KS,P-!>O9=)P//O@MDYN&IZU+M
M[+O(UHQ>(BPSF6;Q0U%\S^22"F<EO/_0OB*H!M**DU`,.>NSBI0O,_[9BQ/*
MUQ+&LU0Y($)0&4J$DP"_S)K=Z>$>MH3&CXCNTN-#,7B-=/E"*Z2S%#H)8Q,X
M!3_V_HQ02EYPN(F*4P]T(*Y8I7@VWE3%4FC5V)U5D+K@,(SS'RW"U6<O#!%=
MKA]0S-#E@E,[SFVN+S_5E=2W5'<Z"$*W`6@P'("+9+D^9YW'<1YJ^-E[Q;OD
M-(S.O3TKB=^J+H<.58_ITUI4M51OVK&O?^[1^>(JQ,LY"?C`H%X`/L'3IHH$
M]5J5":%=9U<_RCH?=OT2LOZM."=7"%V@R*<X[6H%V2:R#$TAF:4(BMG2CYK!
MA`:0HAY8SR>C<[+;X?0R%A.$<(/?NQW)H%=KQU(]ZB&8`8)A/MCB#F"LJG@'
MJU2P<Q!-RS>(]+@&882U'FP7='<9HD>\0X7[)7?>&W#+K%4=8-"+ZU@*KB+#
M@C`$@_XYV$8IS$7@`&U92VK+U6M-`&,ITP,,:(-Q<A#;5Q3]GO#;3JR@M'!Y
M;X#;H$<+$LUI:F%"6M0HC`$TRF!Z48'W!'!)*E#*74LV.R"ES&D_+S3H=KQ(
MT!631X%?C*(L"+)J^2F0YN:?C-12R.7L#3#*QTQF<<=X"N.4*1Y[R;_!YK`!
MDEHH?FCLY!:*W9IS7)[+<F$XLK#W3L)%%K:)+.QMEKO(PL;(0I-Y\%UDX8!Q
MY>D!R,+_/<$1YI\Y)TP;P@WK!OLKPNQ['G#2T+)6'NZO6,L\.*#=J,STK*Y.
MIA$:U\PR6^,0Q^@&/Z/5-8,CW&"FP.`)8YLJQ1B6IBJ6ZH4:N[,**+S!/F+&
M>'2/GE&8U!W/8.G1C50NM135&A/#!0F.L2^\#EDI>O1>!\UTJ/*5L7>$*GW2
M%_&W3U>!<,-39)Y[E+ZM"4VOUU^^[O%A@;A#%)/5(VL;,-J[-Y#/I.T;,&_:
M37;[*#;GN@`Y_`79=KT"MSI]FNBDHZ:W3CV&9&L]&._BO[A?K#<\E][N"S-O
M`R:CO\"9N[K6;]0!4?V)*`"0!:R]J&S90G30G;\CCR[6,:+=5$=2745SH.KS
M5!Q04+/:91PMMT42;PF%O9QRHN/;+2"1A6:#B!WK,I35.RIXJEA.)@3(]*K?
MH%<@5".F[=EZX89M;8[/-\&9>^14>?(>`95%H@?2]XA8LV7EU'-HS^00Q=CG
MN2UC"F>[E=+DQ_0@C=4`"]@:/D'3EY!?/*/8C]$*%+B8X!A@7R.P6M000V.D
M<99*651\##6:DH3KS%AWS';/YU,H>VSU]QR`X^\66E&%3EN7\C#M&ZSR]9*B
ML$TK>ET32*7/UCT"DEWK`Z4-EF7R+I>9E7BE@Z36<_NDCD.QU*&R7.JE,NND
M7NZY=1NR7Q'>;-D*LV!&K">88:0T&0HPC6UH"#BQ;EF]$I\)G[U]]OY)Z'G@
M11&P\':HF2'8IJ:%BW<KQJ<$^*GOPN>H.M9N!AZL;0S\+KHMUPQ8.F/D3XYB
M9O[3-)J<IP3=XGWTE$0X1*PK*'XA]#=!5N6V%8^YEI4KVHBO5(U).[E89]L_
M4F^%.%]P2EQ1<?X$5+5XBOC5>;3./CW+M*D0RP>LOPU4&68B*@O752%#`^7'
MU0L0_Y,B>-54II>`5J8W!E^3U@EPK'`[_+IW&Z!7<(ZK%^3W6$X%5DD75A12
MYF0$0P*.)A:\W*5`>WS%2T8[#20:^+7.#&@(!F[8^'6L?3Q);5?;PH6JM0`&
MRC@^F`(H;`1[M*"F"'9M"+OJ?+.V#+\QU*PQ`<@%M`RTJE/3"ED=6_6@:?.A
M*!'K?+?N?3+91&[R60/W/IG9]\G<0T,EKD;8V-F7T&#BZ0!ZYY1TZ0#:I`/H
MGUG1Y0-HCF6UX3'7&Y<0P'SN0O$=A0HJS82-]SLL0*FN4M)[&C.+1W[T7@])
M\XI,@LDI%2CS4R\)I:5X2YF;U14<E1M,P%,T;:NUN!=J\T,UZFS;_>*0"A\=
M$.^`]I21UI\_TF!8DYCA&[S#!T2B9?@E4I\*1!4;U:-6<7)*4F?=EB>.1'<U
M5DF:%_4ZO,@ZQB\\0,E_5$B/=S@DI)9B*F=//XH&#['XM2"?;$+\1\KC&0K1
M&M?P;J`J7(F"J"Q%6<C4<*\!C9$$2)#L.!HT)U"'CXZ=(JA#%VT*C1HV=LWE
M`S(1?6=9>*2+OI/A.'KTW3DYWV*TOGQ%?A+C9[1<K['/]@N":#$5XF.XF)38
M*F0D\6)RCJT;<A>,#Y^U#5_P!POSF_WEPFG@4^5H^$O]/V_VEPDE>_A:G*`T
M$W&U=!HRKO&D\Z:4"V$=)835OE>*H[.W8@F4+Z!U1?GC,5!%"\V[-FQ;%WY6
M[")HXHD)`/!,&W$=-)#`+`YOR%VN4G_@,PX"='T#SI0RDCRD`"*Q0O[UB1!F
M9U:GI(>SP7L<"6Y^"HKSU:Y:;"F0=39&,.,0Q?Q%UD\!>?("WC&>_>LZ]&&S
M3HTZ-_,:J"V%H9%)&)5NSU/K.4HZ[,;@U*!067X@5"JS%(X*`]9=3;K<[0/R
MAM!#3/S?EGNA?=Y(ER\]0CI+`9(PIK9#LH83M5VTSF/`*T)WB!Y2+B[7EVRO
M$[]E,PZH1,KT>?Z*1GI+H5!@U):C04'$!W_#Y'&+Z8%#>&Z6T13?<:G16(J:
M@"'K+J&X'$*MM^,:<@@97*1=#B&70\CE$/I*<P@Q9E$0,,LN8=LY[L`7K<?-
MA,<[OT+"*:(KX]NZDSU0%=4'L_KHG3"@4LZM2_!W2WC"YSV*T6)#T>%R()P)
MIY'P>"%22#A%.&5\#[]'Y5E[HE_14\2Z+TQ0!!,4$A55""8)`\"GSD0IL/@5
M$U<H9:JP*S5%OQ6K11X*@SO-"_047X=13!,^:H$-I9@@CT>I$UBX/838L&ZA
M*7=2N-UK(@.!L6$#)]&E&D3C;L@JCB'>%16/6)T.]HH5Z"P1/CQM2=@;_JCO
MCN+0QWLO`"4O*,WD72VU6LHU5H9_>N4\H;S'9U[@A3YL)<E(CML0@,1J4<-,
MC1$8E]Y""(@G"H83E!\#X*KE=HNYSHXMU]M<MJ[!LW69!,9EZW+9NERV+I>M
MJT>VKMZ[;Y>MJTVVKMYQ:"Y95V.RKMX)Z%RN+HVYNGJGI^OA44K0%6.D$!6#
M491MBJI>)072W+,D(S6/55VQ2!-[NO.V:#6Q?)\FJ0L:\5=;[[PWKHO%0*>J
MP:5<(3>_FBM8BJH*J[-*S\74^)$H#N<&PM-@%A%:"KJ,-=T#V>2SL?"MIOMZ
M\C4%2OF5NWN+4ZQ)F9M1OJVRGRV?T3B;CXC6K"A%:O`HJ$YM*?2-3-KB9!0Y
M@7<[$J;7#AZV3`31=12QQ>J*T$O/WYZ3<T1J;F'E&D='<7,-2]%58M;N(/H"
M"U<>IK]X08+N$$W9$4,K)*UC6B>U'TR`O>&2:.E`\:!]:9=7BZH=!1?F6]5R
MH:785%G0CT8WGXXH\^`S"A,$Q7S>8!^%M7R3ZA6.1E!C!4N15&%5MTEDT)<D
M,/TN4.13G'*X7!=^5[.*FVK++65A;6LUIJ40!KB7W\W_!<\.W/##H7?H^`WR
MHD+(:05_%=(\([F,U%)DY>P-`*/64RST<NSMKSC>2KQ9*J3YR96,U%(8Y>P-
M`&/NO!HC_>A#\A2AWQ/6_N4SU\L!DHTV?F+LU**-';(IRZ-+).H2B;I$HCK@
MFTHBT9\W>U%&1%$N1-/Q.&VS((X75OOSYB809"*JEQP%>BJ9BD@+O(P1.^M2
MW5J2ZE9\X4YXT4YXP6Y20BYR,OP-1I>K=H1[BBY7K>9<M09O+7)?]D&(04!>
M^-6.:!&N[IEPZ3.*'MGG@9U-NTH9NHJ5+-PUJ+)K76Y:><?!?42;*DK`FMY-
MM-351KB'V%]H`?O8VRM"+TCR%*^38.%S3XO@)KEZA3RXK;F"I3`#EPX4F!_^
MHJ:[@J#["D+OL"-W!:'-%83>%];<%83&*P@&G[%S5Q!$IOHH9S[^%JV2`"W7
M:=S)F1>AU3G/#A1&Z0<+:7C9YB3&STR54M:&.!S2UI?13Y&T]7S.R[X[8#)L
MN/3>)CK#I8WATOLV@C-<&@T7@U<`G.%B4VH)<-U=4.J%F[3S9V\GDCOO+4UI
MQ5^ZR5;E91)'L1>N<+BY30!'QF#M%V.3M;9O7I/J:D\&$62OL*L]HIBL6)]I
M;,T#17UE](D1QM%U>)?R]HF2J#8U#?<%30H-?6&F*@T*4W=@N,$C@G3W<[@N
M=)%0-G`/C!XN.A2W1I>OB/HX.FW'C@MIUP:."VWK!FS5M0ZBZ*9*/QY4*63V
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M,D;R@VT#=TF>JC*[1U',6&4"2`-5#G<GB[]\"7$\]BV307II^/[)(#RYFRGN
M9HJ[F5(L-;]@N9LI`TK9W4Q![F:*P:W"Y>\)4[+3BQI1]MZW%V:6Y2T)G]DR
MCE9ZHTJZ?K?O=J'U=\UKI-X-0WO!NYLORK(K'\^.-E;@SPX^5"J?_>I&2E7L
MLWI5;CBQ_9+.+J,/$OBS@P^2RF>_ND%2%;O^03)%#^U4S"Y]YQD=OOS5C15`
M^$/X:W5F9NXL#,;K@>N:5'X90._;?:VOKBM^;6[ZK2ID=Q&IW6Q0.=%)S<X+
MAN#Q5;WQ5P?E+HVW;#1W:6[C32M<P^SRIWBAJN6^SY[1V;%?(_L)W#CM#YR[
M,-9A[VG/0.W8KY%]%6Z@]@?.EG=U+1^HDS9U3?A(5#KUU8W.=I`-X5GI=D%.
MLV=%<1:S9ZBU[,](RZ!;_KH#->#MN7%C3*_9)\(-?@K0(HI0'`T?+ZKV17.Q
MGVK],V6B7.$0Q^@&/W,KK=S1L[?/WC\)/0^\*`*B\CK4S":B-C7-1VM--B)4
M'*'5"CKKGCN2]/[4]UMO!S^7V[%VL^J"M8V!WV5TRC4#EL[P+V6>)U%,=HBF
MC[KS176+]]%3]C+?+8I?"/T-?H"P=<7\-4+UBC;B*U5CTDXN,+S=MM1R>,\H
M^0U1%3PEE!4`(<HI(P9R/H#I:&YN?Z3>"G$AP`_7B8HSW&O%4P2[SN.LPN28
M.%`0(#].O.".OUY+XS<0ZV;"#'4)X13QE_%MW3-AX%JBOAJK+[\3!E3*^4`W
M@;HC>DM"GWM!8K384'2X008_5-Y(>+SW)R2<(IPROG7>.1*_&Q_]BIXBUGWA
M^_$P0>$=^0K!)&$`^!S^E?E:+P4KEX3HM&I!1%.$0L0O#(?!G'C0>^YUQU8#
M58:?B,I"=X^0(>N>+8=ZRO]D\RSHS%&FEX!6IC<&7Y/6"7"L<#N\.^9PYG'G
MT3A$%)[_9"3Y76*(Q"K9PVI$1-P-_V+XSYL]*.W:[YF(3[]/0ZX%/H;78FX]
M",TGH=DT*7D6.=&YRQ!JYV7"=ZLB'85*3YI:*IV&?&L\#6]]GI,PQN&&]9[]
M%6'6?BH5>+^M0IOON*6TTX"C@5^=GI/))-"9>/J9WKDZ7/J9-NEG>M\)<NEG
M&M//F+S>X=+/5,`P&,(O]K9\B=`Z"6[PNAISTJ9*8[1"H8IY".OZ)HU$*+([
MJ\-/B0ON'O%9A=DWBQVA,?XCQ><05/]1/<!%I97F0!=I*Y/3I@:AS.C!WRKC
MZ9/&EZ]^D/!<P9\(6;W@(&CP9<LK"7S;@DJ6ZHHJR[-*S"$9(-!+Y:KDS;.)
MU6^(-[.I>WXPF)]0PNS"]Y-=$O`7>HNSI+I2-#30K":B!J:G.$)1Z'\_V6"6
M!XD`;E'5$Z)&W*PDG'AZ"I&RJ'\Q,;C5O`Y7:"UFN-GFZ%;]:'VTK&ZIRK07
M@^[%R.`&&1@D;4U5616!H0I6L58]5-C5K1)YZ/>XM\HN7_?(KRR8_#?6R/`7
MS%I_W-Q=L]9=G?/IA[LLYIX/^)K.;]SS`>[Y@*_J_,;.[2VP]MZR9??Q!07/
MZ#,)XVT+9UJ+QA1\*`J-F5>(UOX4%1%]+>=$@##^CCSZ^$)ZZ5REC4ZJEK<Q
M"PT["F16=_,ZR(!]7OV@6JF5[LJ5MC(?]3H(Y6LY91)(X8HDU<C&?HUT5J^T
MD=EHUT$D^I7+TO,K@1`8;7_E*C327;EX(_-1KE0DL\I:WDX(BW6,J!8-`UOJ
MI&;EEF:A:Q7A#'>&-JZW._?>#^K5%G[$G/=:V"6;KB,.>U_4^:Q-W'@UN)=W
M-U[=C5=+9*_EQJM.P7_U-UYU7A]V-U[=C5=WX]7=>'4W7C5A-43$Q&A'^"YB
M8M0+QE]QQ(3)EP9=Q(0]UX\%0;N"P%S;@V^'O`7VT8C3\1Y%"8-QN5[N,T,B
MNB+TOP@.XU_8YQGMPH_Q,[-)4'2J/WSTK<Y^F7-MZN1BSO:;\W^ZF-VOR0)U
M,;LN9O>KLD!U.H?2<^$;_'N"5RG[U^EK=KP;#\ENYU'\!UH=)\?K<$WH+J6[
M1\\HK#W7IJFU#+>^K9D'&;1[>PO)ED!<O1J5)@.XHV2-XYMZL@3-K?;4L&JK
M,].TFM!LB=#5JW'7/`D]XAQ>,6$>7,$)#C>G_<498L3H\I49@JS?K`GZ!JU`
MYCK04X][=&!F*M\'"EO"BP5'[Q[EF9G8OOEP!KWP^<:;7W`5BJJJWWV:R*W@
M+DU8JF/=Q#%4EIMQ75P7Z"D>WF$E_HHY]Y.X3Z9V1NEC./PU71J_/5(OC#S_
M,%.]%4L`ST#[BMDH;E'1_'YQLCXI\1ZQ#7#6A>D5NP@Z4<0$@/J9=JAT&$,$
M9G&$3/WV.:DG[N)U008NR&!F+EX79&"1B]=@D`&W<\\3RKD3K`X2B@P.B,(\
M'N!F#F3&%@^KGM&U)31^1'1W2\(S+_SMAC!K91&NTG7QSGN#S.065?(1J%+%
MF`[(5):H\CNC/-87"7HD!6,4HR@33W6L-Q+F0UY,:"OJ,MYT8VTP8<!1N=L.
M_K8C?[K#?J`Q;]OM_A._A%+RPGV80NQK%#6T3Q3VXUO@QCKK]X:$&]Y)S@Q_
M&%EJ>ZD1YQM`.;&E%ED3B[-*\_PE9%O3A/>^P'4%<RE-!C5,8VXOJJ:F1,C<
MC-(PIPL+O-1"1<>Q6RB:`(YE5O2/43-)D\_);D]"[BM<K@]'Q(_>:Y8YXPR%
M:(U'.`WKW`ESAV6=NSQGG[<[!'.!V5^3U]X%9KO`[*_*:V]P$YGM@J\0O\(>
MU!;;"C**U/E%_P9J\YB!^\A&)O4_%F70RR^PLJ!(1H$!U*.%XU,P[5NP5'DZ
M"<.6,&E]T_LB9/MRGT?**HL#6@1Z-%-<*KHT8TR_^@PGTD=NMH0CZYW6[I%/
MV$8@P"F;MX1O5Q,_YKDM,Z&(IC/UFM5I3*'F5-6KE71F=0@BX/Q\ZX4;=!U>
M9+PQ@D/.U%^\(#D`&@3DA6U&%16M0X-R_6O3H.VK:@]1S2HE<H-`+D.//T7&
MRYE8V^D=7%=-Q2IUIZE-50',ZMQ(P/LRWB)Z_"G<0-OR+E7E:@-7G9;6"-C7
MOT<T^B"HF/7%ZI\)?/NK92T%52G6FJ"6E)@>[J3+'B>"FJ-`S1E@/>!ZO$0R
M@'\T<I3Y@.@S]E&4!KRQ">Z1G'8(=QY>E4+AWH8_U=31'W,'G#IZ;VJ4WWH\
M6=;AI5O^`D3]A$I"D1]^`A3F3R(F>]HI/GT`H;#N;M]U&".*=W?L7V1U3J(X
MNB4QW[3YG!_P9*Y-E=-3X\U5S)U82P8-4>5W^,N`G[W0VZ2Z=H40G(I?1I)!
M`9(8=(:UT"4B8M"Z495:FYDZ@4")"3*8`(+)@`0Q-T*.?_OBAB8>=>/NRKJ[
MLB=!SR+JQMV5'5S;)W%75I`$X@$%W(7X"84\\F01KA:K'0XQGT!C_)R?JZ69
MIHJI(W[%\;;88@78<3XFS_2BZV/F%0YT`@TM8MVW&BS)YE)@>K'CJ;"BY;KP
MFYH>RVK*E1*L.2T-@YF76[OCN@]OD,?VM(=NUAQ<F!F-@SL,N_7`G(NP6W^-
MVQ4//@H]MD4#3&@I3=6Z*-&8-Y=FZ!H4P&&=&R/OWI<PVB,?KS%:@;N&1KH<
M&2&=>9#`D4&DO`WO\BO.1*`?24QPW![7",S)NE%-",S1\()>[/>4O.)#2EE8
MU#*2/)LO1&*WN&&N!O('?149,ZU88?KGFS08P.[R39K*-WE^L)1/IRSY:;G@
MS5$EZN.KHW)J*P""'AIM8-*6NR,PHE<DBA$]Q_';.8BAL#Q#K5YN*4X`([;<
MIQ"D=U^]>'05/>,@0-<W\,OJ$I+<*P^16`H1S(XM=Q1@E'[=XAC=!8R3Z/;O
M($@2B@PCB,)2B$!F;`G<%^R12+0(-RA`$3S#"<N/^5JJY99B`S`RJ\CX<]9Q
M'-_CZ#?8VA`4Y^9%M=A2%.MLP&9=MVASJ5G',_W(#+EZ>=ET*Y3;*MPZ([!T
MNX5J2Y:(?3IGBA<(J+RX/)3*+94NP`@LW1\'F=X;9O>&R=UNT=;9$&SV/F@4
M[<^(XICM:CX%Y,D+>,]"1*/KT`<EK4B=";Z)VE(<&ID4P&(RUG"]9MM1"H<9
M0F5YA&&IS%(\*@P(I&_05W6YVP?D#:&'F/B_+=.>P5NY)KI\/R>DLQ0A"6,"
MM`RZD2\P13YK&X0(+LRS9)<++06CRH(``9T;Y"M"=X@N7_@\F;^KELV;`H>3
M(OW1`=5$;RD6"HP.\%J!SIUU&L?]N,7TP*(XD%U$4XQEK]%8"IN`(<%(ZK9=
M=@'LXP2PCQ91[0+8M017NP#VQ@!V@_XY%\"NQT<W9$"$W@AUO2'H,XTQ'RF(
M7/HXE3BB."OA_WKR(L1^^?]02P,$%`````@`/8$-1WK.T=*W$@``4M0``!$`
M'`!H9V)L+3(P,34P-C,P+GAS9%54"0`#E?G,597YS%5U>`L``00E#@``!#D!
M``#M76USVSB2_GY5^Q]P_I2IBBP[3F8FKLENR7I)M*-(6DM)=N[J:@LB(0DU
M%*``I"WMK[\&2$J42$(DK23P'3_,1`:Z&]UX&F]-O/SVM\W*0P]$2,K9NXOK
MRZL+1)C#7<H6[RX"?][X]0))'S,7>YR1=Q=;(B_^]M>__,=O_]EHH#9?K3V*
MF4/0/]>"2/F(!4%]IA@@K<.=8$68CY:^O[YM-A\?'R^='<MFQZ$2FP@U&K'<
MSZ$^MPCTN;Q2&6%Q@F`?TI&+?7)[]>OMZS>W-Z_1^X_3QM4O5U<)`6V^W@JZ
M6/KHA?-3MIHOT6`POD0MST/WBE*B>R*)>"#N921H(]U;Z2S)"B,?BP7QAWA%
MY!H[4`T'%@5,$D_,M!FOKJ[?7/U\HZK1(\KX'A>K#IGCP//?77P-L$?GE+@7
M"/N^H+/`)P<$`4N0`#1,WH(:!^4]WEQRL8""KJZ;__PXF&@-=\0SX=$#<I42
M,]PT:81-3.]1]J>!7&7/L-R1;U+TD3;7;]^^;>K<F'2YF'F%ZFFON.OO&))J
MO&F&F3$IXXP%JVRM75\T_>V:-(&H`51$4&?'=YKID(&R!R*/=)+$N5SPAV:8
MI\RX:5Q=-VZN8Z9`-I0LN6.;8SG3Q<0YBNEUQ`1^AI#V-,P8][5[Z[0X=;VF
M;,ZC)$A457PKN$>F(`JI'Y_N^X9Z]O&&,[[:-A5I,VZ1+>9VF4_];1^$BY4N
M]@)1<#1%]B\CV4Z76!N7S"FC6O/KJVO4V+?[Q$_H05`H"R6$_=8\EG`L/)#$
M';&_ZM\.]IS`TXP#^#MBCBA,C*K1@Q(5./>:Y?-%J3$HY\+J#GNJI4Z6A/@)
M;`Z2S5B\`@`F8#6)P&B/AIWN<-+MJ%^3T:#?:4WAC[O6H#5L=]'D0[<[G=20
M%(-D#&,(\Y?$IU`'.?@<TIC!NJD"%GIQ4,1/-7CYX/5A6K,BNRI.0':<8P;J
M=3&@)E/XYV-W"""->F@T[MZWIGT@0*VAHOPXON]^`+;^YRX:C"9ULS,@I^9O
M@BP)D_2!'(&5UPR+\YC1?G-VM/M#^+N+7BC4?ZH;<'$WF/C<^7/)/1=6!]VO
M`4PE$GAG9)J!_;DDL`K7R734_OW#:-#IWD]0]Q^?^M,_:L`,[1;+9<_CCS+9
M+G=I9GA^J=+NVJW)!]0;C+[4W:D!EB'WB9SR'F4P4:'8VU6SO`LD9;`^[A#I
M"+I6VL$2X`Y+*D?S<<+6*=GX=QZTN`2R9Q5K=HY?U<J"2L?C,A`$_M"R$)^C
MI+3:!ZKXP(0N&)W#8`3+/T>)\"E;C+E''0H<I7`O*,J,]=MCK"?!:H7%5J&=
M*`#M2T!Q$?^MRD"ZD/^IG>$I'0+,IF:0J[3;8U&M$S@ARN@,UU?'SM!R8*R7
M.ELYQ%#+Q1X:<,Q0=^,L,5N0EP@F@)>U!U3Q@'UMC^9J3@T3:FW:/8'*(6Z;
M2VCG2YC#0A=,W#'>:JYRKO'4,LP^<YWJ0-14L:'"FBY*%E<[2!4'Z6+!H-.5
M8R(T1N6@S^<V@_KJ&-18$`))2(NJX:P"YWO.W4?J>3!!ZX-5;$%G'FE)29+-
MM!S&)46:@;\Y!GXO$H4R=:@Y+K-V@DIM6B^@/Q)_R0$R]:'CJ)\NV<B+BS.#
M_SK5ZK5D%(I&"=DU[I4&>S+SJX*<QVM&],TQHDI,#5X5\,;P0\<V?5C\K+55
M/5(2Q%,RS&#^?`QF*`X=R$,@L`:X"L!A%'N*-U6;J%&`&=I?TL.NDH5`&*D[
MVTIP1JL;U3BV4X%A$>(H#2N/LF7DF<%.A=<BT;HA;U%2>`U]I1A;,)/D:P`_
MNP_EE\OYW&98,R)IL2`42JK1_'81TSCAC)'3G4@C[J]20;/B$53T(OY5?YG\
MA@'4*8;E:S'/*"70[!>IP%B)8"IZ$191N\6/B*J6\)?SE&1VI%0P+B_"6GO-
MMPFUEO"'4S+,2*>B;^FP:XWQ=XR_E@"^DF"S-Z3"<>98;.T9WRDH6Z8[*"O4
M[!&I<%YN@+9VAF\1J2TS,3!*,,.<"O0I836BWRRZ5P+6`F+,V!HC?37&WROD
M5P+R\E+-'E`B_%?[0Y%#5[NZ++\1LD-\3+VD'YQ#FAG_5)PP<W<E>C'$0L#/
M!_(3>A%)KOV@D!\4"^^9L"\GP8CWS1/B@\D=EK5#/+UC,$?UBG0&Q228'>)I
M@<':"ZIZP1-C=2;W.)-HL]^4B`/63E+527(#>";X3S*9@2T4]JLAK0IIN="<
M">=JDLS@EX[RU8Y0N6T7CL89&WMI*68'*!/4J[&O//AGQ^.,@[J9Q8QJ3@RO
M!K`J@"?V3IJ`+,AJ!C05N,O;?5F#7!UD4WC5A'`1/C.\J:C<85RVAK0JI"7"
MIR:$*X@Q`YX*PYG"L#7\E6-Q>;LIC>&W4TQ&:%]G1-R.=F+6B#X!46=)W,`C
MH_D^HI&,/NBHQ$C'RV4+&M`#3&;U9XQBT)]-NME'TL=6HX)5!*ZM(VX24:;B
M*BL8UW6Q*"JW]I@G><SL&--[6.`(ZD#GJZL95M='*9_`A*?[TC<IU^QEZ9!=
MPLNT4AGANY=HKT;H>"]1K$3M>E5=[SA@4\6-BLDPNT0JV)=TB73LI\:[(M[=
MS9JH%M1:<5B@_5L;I-)`2!7H2XLS>T$JZI?T@J[TZ4K/19.EH:BXE[67G,]+
MXK!J26_(93.CG@KU)5'?1WAK,*N!"<-FX/ER-!^MB=#FR!X7?^>4^9_!0*"-
MAE%*DNO&"KW!.4LRNTPJCIATF4@-]7.O"&I%5U^KTI#/D;\D>GZ!V1;-!5_I
M!*TKBI35,]TO2^HL$?41E5'0&3J@VA<K^J(*]U;QK'P^LY^DPI-)/PECSS64
MU:!4;8<S%390,\`HT!@-QG>$@;*5D*XLUNP(J4#FP<)V5V8XVXQ#G/'<`KV(
M2JZC(M77N$0\4(>$^T8I6TSYOF\>8^I.^4$LL\IJ]@PEF)TH?98YN6Z-BD=Q
M^6J028P_2@65=!A0K?VIHC\-")8$%@*!OD#D"%VU';&"!U63:?29-^FH:\)G
M=($H*C'30_1QZ/]'/J+^IV(_]V2.],L>M^KUBG<7DJ[6GGH11*=AX2A^\YL@
MS;7@T/Q4%39CL;&`%/?A"R3:ZX[J+](JEK`49`X2%C.O$;\J\B_@N-RLO)C$
MI[XJI;V7@Y0@^1)AS[MHVFOY(8P%#`>&#,,[.S'/Q&X/SXA7T&2@S3!YH"0\
M$VN/FWD!HX$EP^B##?H9MO_6/'Y4)DHY?'Q&/ST#U<"%CUCFHT=YKPJ%[R4-
MN*.%&5C47XV8KZ&2&M>O&C?7EU!TI&Y9+?8U7TZ+F*^*%MGO%!4L/V90!;^I
M9GCV>T=%RD]R#D-&I<=;50'7/S]5FVJ:5%<C^<C2`N-U\HVE/"6T`IF,3>+Y
M,DYI[$65<XOXJ2B7T,+J'/.H'T]60!_;$-N#QZJ**)'DB_]H[(544T;Z:Z$D
M7I?19,>D?S7V[-5TR'B\JX@6";;H=Y7:,+X']@1?U;(,OA*]1Z<U@AF!X8FO
MUDSZ`CO1$SEJW#&^"+8G#P=0_0;=K?I`R!9]GZS4W!(,"X",^H'B>"]XL(X)
M*9!<(!P)>7?ABP#(&?4\-<>/_PYI89"EW)WJ8MP@7,_EVYA_9#+#PB+$EMG7
M]K"40QCSYT0(XNK/M?(C6<V(2!AFI`HM"E_4NW7Y"E-6P:0Y]N29;-KI&:J=
MLB8GWSH[]'>O`?T:4#?ZE/]`6$`R'.\DI65>%Y_]&,W#?>#1L4#B'AN2V!B>
M,+<:>[(.5IS!*EQLOPO`4=XL?-7MW84#KD?]_-H)0Y8#+F5/\%7.5OSNQO$"
M]<1JL2H[H\QG4X]3O!FQ;U&9YQ9L38VZ9':R0D?^DHBC=F>HII/DS\7X[H8(
MATJBOH>&NW(#U8^.M>C/V%.E[7NH`L36&'ZJ'0V)'X[X?2D#XG8",N4I`Y/3
MH&+T!V-22/]#AUNEK:J0G8I3/@Z$LX1E?;A!4F]3Z[/XL'*/BW!GRFBN#S=#
M+<8GJ),=[SFE/AN727Z;B3Z[26C^4,S1AQOUU3916R7YK*F/$WT'C!5"?1SH
MD/#?/BL\:I?ALZ8Z3KE'H7OFP[GZ*<J#6;L?I__8GJ07A+MC=I=J",[@IQ-=
MD,\]ZFRSC"W)9Z/I;:XUAP3X):D;?3#-M[DH@XW&YBR[\HTMRF"ML1(SUZ-X
M1CV][0M'(]0)BXMRV6AVT8W1"9N+L]AM\#DV`&96RWD$VUAY[7#?PT?,\$*G
MQ_M(TB&U4Y36A:-Z7/I$M&$AUTY9DY%GG?Y=]Q$+5SZ`*-(?I$S(SK;.BB]+
M$#[V0`\Y_"-E1&:N=38,N&S!D.\1F?:DC#SK](_:KKJZ*J]=)_.LTU][R5I[
M2;8''>99I__>1PSN8ZWV'X#:AT[_O<=AP:26-HP(=>EJRIB3E-;9!L/XBHC1
MH](SCLY'>F>,&2=IK;-/1S.G2RK"*$3*IIQ\Z^PXSS[;S,G=TP3:.*FKNJ4T
MLWK*BK"Q0GYG=+'TY9V@[H*T\1HZJ43O!!-!1OQ>P-PAOWX_'GCICJVJ`.O:
M$2QAL>#4;7.QYB%Q^G-S/HU]]H1.V)K/8:VNO/(+]9?Q4B5E6`%BZRS\?3P8
M#-+3SL-DZ[2.?2C7N:S5/,]Y;/>3*8<^:1]=O]NV/"]R^)0M!6BMLT_-M];J
M;Z4W\[E(3V;R2:RT9C=[3`.4G6V=%1\6Z_0:8)]FH;Y9@_M!JG4ZMWE[2<F\
MNR%.H*Y&&L'HY63YS"E"ZRP;>F23LB*9:)W&X-O=0!U[R/+ZPQSK=,_Y;I7A
M1D8ZZ^SJ8F?98@P<7D@LMJ-Y"S)=1="!*5ZZ9RU$;IV5X5Z,:(=!>A6?E6N=
M#>U`"#7;"#^ZIQTO,]LZ*\:",O5E/V-Y<9QCG>[)M7PZ$IF1:9T%K?5:\`T-
M-^&G;<C.MLZ*+T2%$XC;@EX(+XAZB6`TC\(*R="VD2RR"DR"PATUZ_VQ/50T
MW5"G)59KCV])QL+#1&0=2K&&H&R'"N+`@B+N:,.]@>G!I2B'=;;J37U<ZXJ9
MBZ$9$8=J'J$C7VOHE$>,#&GX7P_&SY3U3Y!A77T<Z1D#F[CH$C!N)4R\UR:.
MO8PO;&>095W]'"Y0$Z9DUD`A:NMLO">.`+WU7H=#E1.(3M2.J)3!Y5FML_Y8
MT7R33`Y?D-4ZZZ>/_+^(T/]-EZ)BPW^*$%MK!+!5_PPY^QI@C\YI="NKP1U*
M<UIGN_Y*&FV'#\\(9'](S22QSIKLK_1F\TKP6&=O.Y`^7Q$1?N`%?9=T+6?1
M&84A\1^Y^#-C-5J<R5J+[P3_DXA3)F9266>3"@S*+V0F:494)RO3.@N.-]>F
MK,@CL-"2^-.1/I'<VM##0R`9N:$-86$%#_2Z_JU+08R$Y/Z1,><[VGND;4=7
M;[XU<;YUF&CML@_"6^M'88UF*]VQ5NOLH[,=*L,;7M5TCCB$/JAR4HN@HFS)
M]O(]CD:%UQ+Y90^*M0`5[/6PHXY*;'LDW37G4EB':ZAI:T&88[`DE6^='?OM
M?.K087HZGIEMG17)37<9Z^MTIG46'.VMS`3#0&.=/=$.&,^PB]RS>1?Y9,F%
M/R5BI6L9^P$L:;;JJU\RAIE/D^R174BQP+EVVMYQ(?BCNF)$[T:$L>7^T*YB
MY+8,.J>.XPY@%3::MS55/+*TN:?Z!`$]M)X\)[]L%2+_WL97/HS\B:D[3951
M,`IUB'0$78>"=A;GDU28AW_;3Y();$:,3&'"GY@KC/'V:!95D/ZY>+)VOL13
M\SF[+XX/J!;AL`WI:%<]6Z@K:-I8B.V<"WV$K;M9T^@4]4[BT9JR"K.U2\YR
MQJ16I-78K1N.\\T`Y=5<>_4)/-M[=77U:\:&E]*\S\O^/P@6K3F,3^7-SV2U
MSOKP-;\^"X]3+6EZ(VDNA76V?&)B]S9<RHRL3.LLN,_7/YUEG?9%.L22_:=]
MP^<]<0/]\FV?=:+K(*=XDYKKFLFLF>.>"BN%5RC%JY-H6I=<]2=G1`6(G\M\
M,''%5O)*LAX7:N-JF[<)/UAU%Z`^<&0+KBU+*-W#5.C+Y<9J<0JJ9=N601;U
M0>'F-YWVHV,+JF*UDF[+/P@H'&8\EQ88W?2C&I7G$<</L#<.+_S?#JBC]AD?
M=#JGB9]+"U3Q$<ITG<6'7Q>"D-1=D48RNV)%0_*X4TX=><SI1\UDMHV'V2]1
MMX10L\;P5-N>!,8$E=12H_P0$`LW9>H/,GWP$Z'O^9:?]?-ZP^!X7^.W+NG[
M]M!QPSA_S:;,C*+;.*J&R.RC;<WO0:X^?+'KYL]1]^?3Y?L.-2?1R;]0<1*L
M5EC0?\,$(+[0/7%C?=1'&RYW*RW)FK&L4)2M@J6@MI0PDLVIK]8*9ZB[E,3_
M\W5X>.UT&*T,8/387[)Q1X"8=#=@"A<NB`AKX!S5_93"GPTR^RO9>EEG+K*S
MK5O$ZSE4W@&WK,P?:4'X@E3X;@G\^;]02P$"'@,4````"``]@0U'9:9GW1I@
M``"NU00`$0`8```````!````I($`````:&=B;"TR,#$U,#8S,"YX;6Q55`4`
M`Y7YS%5U>`L``00E#@``!#D!``!02P$"'@,4````"``]@0U'/ULU@@P.``!`
MN@``%0`8```````!````I(%E8```:&=B;"TR,#$U,#8S,%]C86PN>&UL550%
M``.5^<Q5=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`/8$-1X#CJ*:`20``
M`9X%`!4`&````````0```*2!P&X``&AG8FPM,C`Q-3`V,S!?9&5F+GAM;%54
M!0`#E?G,575X"P`!!"4.```$.0$``%!+`0(>`Q0````(`#V!#4>_OZ$][90`
M`%&S!P`5`!@```````$```"D@8^X``!H9V)L+3(P,34P-C,P7VQA8BYX;6Q5
M5`4``Y7YS%5U>`L``00E#@``!#D!``!02P$"'@,4````"``]@0U'<^)-<\1,
M``!\&`8`%0`8```````!````I('+30$`:&=B;"TR,#$U,#8S,%]P<F4N>&UL
M550%``.5^<Q5=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`/8$-1WK.T=*W
M$@``4M0``!$`&````````0```*2!WIH!`&AG8FPM,C`Q-3`V,S`N>'-D550%
K``.5^<Q5=7@+``$$)0X```0Y`0``4$L%!@`````&``8`&@(``."M`0``````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208777616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Share-based Compensation, Restricted Stock, Activity (Details) - Jun. 30, 2015 - $ / shares<br></strong></div></th>
<th class="th"><div>Total</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Awards at December 31, 2014</a></td>
<td class="nump">300,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Granted</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod', window );">Vested</a></td>
<td class="num">(150,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Unvested awards at June 30, 2015</a></td>
<td class="nump">150,000<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber', window );">Vested Awards at June 30, 2015</a></td>
<td class="nump">150,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Awards at December 31, 2014 Weighted Average Grant Date Fair Value Per Share</a></td>
<td class="nump">$ 0.38<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value Price Per Share, Granted</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value Price Per Share, Vested</a></td>
<td class="nump">0.38<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Unvested awards at June 30, 2015 Weighted Average Grant Date Fair Value Per Share</a></td>
<td class="nump">0.38<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue', window );">Vested awards at June 30, 2015 Weighted Average Grant Date Fair Value Per Share</a></td>
<td class="nump">$ 0.38<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Vested awards at June 30, 2015 Weighted Average Grant Date Fair Value Per 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue</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>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Vested Awards at June 30, 2015</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber</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: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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(2)(iii)(1)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(2)(iii)(1)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>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 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(2)(i)-(ii)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.</p></div>
<a href="javascript:void(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 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(2)(i)-(ii)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>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 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(2)(iii)(2)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>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 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(2)(iii)(2)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue</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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188421856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock-based Compensation (Narrative) (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options expired</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 276<span></span>
</td>
<td class="nump">$ 245<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<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_AwardTypeAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">1 year 9 months 18 days<span></span>
</td>
<td class="text">&#160;<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_AwardTypeAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member] | Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">$ 100<span></span>
</td>
<td class="nump">$ 100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options</a></td>
<td class="nump">100<span></span>
</td>
<td class="nump">$ 100<span></span>
</td>
<td class="text">&#160;<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_AwardTypeAxis=us-gaap_OptionMember', window );">Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year 9 months 18 days<span></span>
</td>
<td class="text">&#160;<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_AwardTypeAxis=us-gaap_OptionMember', window );">Options [Member] | Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="nump">100<span></span>
</td>
<td class="nump">$ 200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">$ 200<span></span>
</td>
<td class="nump">$ 200<span></span>
</td>
<td class="text">&#160;<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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (i)<br><br><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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Unrecognized cost of unvested share-based awards, other than 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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions</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_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Unrecognized cost of unvested options awarded to employees as compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</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_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></p></div>
<a href="javascript:void(0);" onclick="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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(1)(iv)(4)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</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_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>
</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_BusinessAcquisitionAxis=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_BusinessAcquisitionAxis=us-gaap_DirectorMember</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_AwardTypeAxis=us-gaap_RestrictedStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AwardTypeAxis=us-gaap_RestrictedStockMember</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_StatementScenarioAxis=hgbl_ApproximationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementScenarioAxis=hgbl_ApproximationsMember</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_AwardTypeAxis=us-gaap_OptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_AwardTypeAxis=us-gaap_OptionMember</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>19
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208927184">
<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</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 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 );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 646<span></span>
</td>
<td class="nump">$ 10<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 );">Operating income (loss)</a></td>
<td class="nump">$ 105<span></span>
</td>
<td class="nump">$ 18<span></span>
</td>
<td class="nump">$ 139<span></span>
</td>
<td class="num">$ (12)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_AssetLiquidationInvestmentSummarizedFinancialInformationRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of 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>
</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_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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208876512">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">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 key employees of NLEX.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The consideration for the acquisition consisted of $2.0
      million cash, and an earn-out 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 the Net Profits (as defined in the NLEX stock purchase agreement) of NLEX 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 $5.0
      million, and at June 30, 2015, subject to the application of a
      9% discount rate, is estimated to have a present value of approximately $4.2
      million. Key assumptions in determining this present value include projected earnings through May 2018 and a weighted average cost of capital of
      31.6% . At June 30, 2015, the Company has recorded a current liability of $0.5
      million for the first earn-out payment, and estimated that the non-current portion of the contingent consideration is $3.7
      million.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In connection with the contingent consideration, during the period January 1, 2015 through June 30, 2015, the Company recognized a total of $0.1
      million of interest expense which represents the accretion of the present value discount during the period.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">See Note 6 for discussion of the intangible assets and goodwill recorded in connection with the acquisition of NLEX.</p><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_BusinessCombinationDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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;"><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 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1497-128463<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 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1490-128463<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 805<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=25497992&amp;loc=d3e1392-128463<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 805<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e7008-128479<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 805<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1486-128463<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 805<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6927-128479<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 805<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=39739317&amp;loc=d3e4845-128472<br><br><br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 805<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1500-128463<br><br><br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 805<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 7<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1524-128463<br><br><br><br>Reference 10: http://www.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 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e7000-128479<br><br><br><br>Reference 11: http://www.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 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4922-128472<br><br><br><br>Reference 12: http://www.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 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4934-128472<br><br><br><br>Reference 13: http://www.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 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=39739317&amp;loc=d3e4926-128472<br><br><br><br>Reference 14: http://www.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 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=25497992&amp;loc=d3e1383-128463<br><br><br><br>Reference 15: http://www.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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35744584&amp;loc=d3e6996-128479<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_BusinessCombinationDisclosureTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189202666880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt (Narrative) (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">4 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2003</div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</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_RelatedPartyTransactionTermsAndMannerOfSettlement', window );">Counsel Loan, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Counsel Loan, which is due on demand, was originally entered into during the fourth quarter of 2003 and accrued interest at 10% per annum compounded quarterly from the date funds were advanced. The Counsel Loan is secured by the assets of the Company.In the second quarter of 2014, following Street Capital Group Inc.&#8217;s (formerly Counsel Corporation, herein referred to as &#8220;Counsel&#8221;) 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 loan agreement, 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 (&#8220;WSJ&#8221;) prime rate + 2.0%, or the maximum rate allowable by law. As of June 30, 2015 and December 31, 2014, the interest rate for the loan was 5.25%.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Counsel Loan, which is due on demand, was originally entered into during the fourth quarter of 2003 and accrued interest at 10% per annum compounded quarterly from the date funds were advanced. The Counsel Loan is secured by the assets of the Company.In the second quarter of 2014, following Street Capital Group Inc.&#8217;s (formerly Counsel Corporation, herein referred to as &#8220;Counsel&#8221;) 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 loan agreement, 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 (&#8220;WSJ&#8221;) prime rate + 2.0%, or the maximum rate allowable by law. As of June 30, 2015 and December 31, 2014, the interest rate for the loan was 5.25%.<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_OtherThirdPartyDebtMember', window );">Other Third Party Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 15,  2016<span></span>
</td>
<td class="text">Jan. 15,  2015<span></span>
</td>
<td class="text">Jan. 15,  2016<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionRate', window );">Related Party Debt, Interest rate</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">5.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.25%<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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 835<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 55<br><br><br><br> -Paragraph 8<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=34725769&amp;loc=d3e28878-108400<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 835<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28551-108399<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><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(a)(1))<br><br><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><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></p></div>
<a href="javascript:void(0);" onclick="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><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(a)(2))<br><br><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><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></p></div>
<a href="javascript:void(0);" onclick="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_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><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></p></div>
<a href="javascript:void(0);" onclick="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_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>
</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_CounselloanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189209488688">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Equity Method Investments (Narrative) (Details) - Knight's Bridge Capital Partners Internet Fund No. 1 GP LLC [Member] - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
<th class="th"><div>Dec. 31, 2007</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Equity Method Investment, Ownership Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33.33%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentOwnedAtCost', window );">Non-Asset Liquidation Equity Investment Acquired</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000<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 );">Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Net investment at balance sheet date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<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><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 50<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph (a)(1)<br><br><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>
</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 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>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 210.5-02.12)<br><br><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_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_EquityMethodInvestmentsFairValueDisclosure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value 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><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 25<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35740979&amp;loc=d3e32014-111567<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_EquityMethodInvestmentsFairValueDisclosure</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_InvestmentOwnedAtCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cost of the investment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedAtCost</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_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=hgbl_KnightsBridgeCapitalPartnersInternetFundNo1GPLlcMember</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_StatementScenarioAxis=hgbl_ApproximationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementScenarioAxis=hgbl_ApproximationsMember</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>23
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189209454288">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Narrative) (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</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_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">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_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.<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.<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_StatementScenarioAxis=hgbl_ApproximationsMember', window );">Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Operating loss carryforwards</a></td>
<td class="nump">$ 87.2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">0.5<span></span>
</td>
<td class="text">&#160;<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] | Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">58.4<span></span>
</td>
<td class="text">&#160;<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_RestrictedMember', window );">Restricted [Member] | Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">$ 28.8<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_OperatingLossCarryforwardsExpiration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Operating Loss Carryforwards, Expiration Date</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_OperatingLossCarryforwardsExpiration</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_us-gaap_OperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph (a)<br><br><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_OperatingLossCarryforwards</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_OperatingLossCarryforwardsLimitationsOnUse">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A description of the limitations on the use of all operating loss carryforwards available to reduce future taxable income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLossCarryforwardsLimitationsOnUse</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_TaxCreditCarryforwardAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -Subparagraph (a)<br><br><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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Carryforwards<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506874<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_TaxCreditCarryforwardAmount</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_StatementScenarioAxis=hgbl_ApproximationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementScenarioAxis=hgbl_ApproximationsMember</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_IncomeTaxAuthorityAxis=hgbl_UnrestrictedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeTaxAuthorityAxis=hgbl_UnrestrictedMember</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_IncomeTaxAuthorityAxis=hgbl_RestrictedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeTaxAuthorityAxis=hgbl_RestrictedMember</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>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188430992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Narrative) (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">4 Months Ended</th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2003</div></th>
<th class="th"><div>Jun. 30, 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_DueToRelatedPartiesCurrent', window );">Debt Payable to Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,604<span></span>
</td>
<td class="nump">$ 2,985<span></span>
</td>
</tr>
<tr class="ro">
<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">&#160;<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>
<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_StatementScenarioAxis=hgbl_ApproximationsMember', window );">Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_AccruedInterestPayableRelatedParty', window );">Related Party Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt Payable to Related Parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,600<span></span>
</td>
<td class="nump">$ 3,000<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionRate', window );">Related Party Debt, Interest rate</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">5.25%<span></span>
</td>
<td class="nump">5.25%<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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<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_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>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>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 210.5-02.19(a))<br><br><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><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>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 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><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_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_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><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 (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<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 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<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 840<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=6452652&amp;loc=d3e36975-112693<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 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))<br><br><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><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 210.5-02.10,11,23)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 850<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br><br><br>Reference 7: 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 b<br><br><br><br> -Article 3A<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 02<br><br><br><br> -Paragraph 10, 11, 23<br><br><br><br> -Article 5<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 08<br><br><br><br> -Paragraph k<br><br><br><br> -Subparagraph 2<br><br><br><br> -Article 4<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionDescriptionOfTransaction</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_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_StatementScenarioAxis=hgbl_ApproximationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementScenarioAxis=hgbl_ApproximationsMember</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_CounselloanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208859824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies[Text Block]<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_SignificantAccountingPoliciesTextBlock', window );">Summary of Significant Accounting Policies[Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 2 &#8211; Summary of Significant Accounting Policies</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Use of estimates</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The preparation of the Company&#8217;s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Significant estimates include the assessment of collectability of revenue recognized, and the valuation of accounts receivable, inventory, investments, goodwill and intangible assets, liabilities, contingent consideration, deferred income tax assets and liabilities, and stock-based compensation. These estimates have the potential to significantly impact our consolidated financial statements, either because of the significance of the financial statement item to which they relate, or because they require judgment and estimation due to the uncertainty involved in measuring, at a specific point in time, events that are continuous in nature.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The critical accounting policies used in the preparation of our audited consolidated financial statements are discussed in our Annual Report on Form 10-K for the year ended December 31, 2014. There have been no changes to these policies in the first six months of 2015.</p>
        <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Recently Adopted Accounting Pronouncements</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In 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.
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Future Accounting Pronouncements</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      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>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 all significant accounting policies of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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 50<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18861-107790<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 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<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 235<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=6367646&amp;loc=d3e18726-107790<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 235<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=6367646&amp;loc=d3e18743-107790<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 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18854-107790<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189190781728">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Changes in Common Stock Options (Details) - Jun. 30, 2015 - $ / shares<br></strong></div></th>
<th class="th"><div>Total</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">2,165,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted (in shares)</a></td>
<td class="nump">50,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Options, Expired (in shares)</a></td>
<td class="num">(40,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options, Outstanding at end of the period (in shares)</a></td>
<td class="nump">2,175,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Options exercisable at end of the period (in shares)</a></td>
<td class="nump">1,743,750<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Outstanding at beginning of the period (in dollars per share)</a></td>
<td class="nump">$ 1.71<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Granted (in dollars per share)</a></td>
<td class="nump">0.42<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Expired</a></td>
<td class="nump">0.90<span></span>
</td>
</tr>
<tr class="re">
<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">1.70<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted Average Exercise Price, Options exercisable at end of the period (in dollars per share)</a></td>
<td class="nump">$ 1.78<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(1)(iii)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(1)(iii)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(1)(iv)(4)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<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=6415400&amp;loc=d3e5070-113901<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 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(1)(i)-(ii)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(1)(i)<br><br><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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189209318528">
<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</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
<td class="nump">$ 218<span></span>
</td>
<td class="nump">$ 276<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
<td class="nump">180<span></span>
</td>
<td class="nump">180<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
<td class="nump">$ 38<span></span>
</td>
<td class="nump">$ 96<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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188325856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 2,707<span></span>
</td>
<td class="nump">$ 3,633<span></span>
</td>
</tr>
<tr class="re">
<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">612<span></span>
</td>
<td class="nump">3,043<span></span>
</td>
</tr>
<tr class="ro">
<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">140<span></span>
</td>
<td class="nump">173<span></span>
</td>
</tr>
<tr class="re">
<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">115<span></span>
</td>
<td class="nump">139<span></span>
</td>
</tr>
<tr class="ro">
<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">492<span></span>
</td>
<td class="nump">587<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">4,066<span></span>
</td>
<td class="nump">7,575<span></span>
</td>
</tr>
<tr class="ro">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRealEstate', window );">Inventory - real estate</a></td>
<td class="nump">6,508<span></span>
</td>
<td class="nump">6,508<span></span>
</td>
</tr>
<tr class="ro">
<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 );">Equity method investments</a></td>
<td class="nump">442<span></span>
</td>
<td class="nump">1,134<span></span>
</td>
</tr>
<tr class="re">
<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 and equipment, net</a></td>
<td class="nump">129<span></span>
</td>
<td class="nump">150<span></span>
</td>
</tr>
<tr class="ro">
<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">7,354<span></span>
</td>
<td class="nump">7,657<span></span>
</td>
</tr>
<tr class="re">
<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">8,846<span></span>
</td>
<td class="nump">8,846<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">27,345<span></span>
</td>
<td class="nump">31,870<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Accounts payable and accrued liabilities</a></td>
<td class="nump">5,587<span></span>
</td>
<td class="nump">7,225<span></span>
</td>
</tr>
<tr class="re">
<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">2,500<span></span>
</td>
<td class="nump">525<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt payable to related party</a></td>
<td class="nump">1,604<span></span>
</td>
<td class="nump">2,985<span></span>
</td>
</tr>
<tr class="re">
<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">513<span></span>
</td>
<td class="nump">803<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">10,204<span></span>
</td>
<td class="nump">11,538<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnsecuredLongTermDebt', window );">Debt payable to third parties</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent', window );">Contingent consideration</a></td>
<td class="nump">3,737<span></span>
</td>
<td class="nump">3,395<span></span>
</td>
</tr>
<tr class="ro">
<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">960<span></span>
</td>
<td class="nump">960<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">$ 14,901<span></span>
</td>
<td class="nump">$ 18,393<span></span>
</td>
</tr>
<tr class="ro">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, $10.00 par value, authorized 10,000,000 shares; issued and outstanding 569 Class N shares at June 30, 2015 and 575 Class N shares at December 31, 2014</a></td>
<td class="nump">$ 6<span></span>
</td>
<td class="nump">$ 6<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,467,648 shares at June 30, 2015 and 28,167,408 shares at December 31, 2014</a></td>
<td class="nump">285<span></span>
</td>
<td class="nump">282<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="nump">283,964<span></span>
</td>
<td class="nump">283,691<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(271,748)<span></span>
</td>
<td class="num">(270,468)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(63)<span></span>
</td>
<td class="num">(34)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders' equity</a></td>
<td class="nump">12,444<span></span>
</td>
<td class="nump">13,477<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">$ 27,345<span></span>
</td>
<td class="nump">$ 31,870<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>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></p></div>
<a href="javascript:void(0);" onclick="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>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>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></p></div>
<a href="javascript:void(0);" onclick="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>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>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>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>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></p></div>
<a href="javascript:void(0);" onclick="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 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>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 31<br><br><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_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>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>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>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></p></div>
<a href="javascript:void(0);" onclick="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>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>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>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></p></div>
<a href="javascript:void(0);" onclick="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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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 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>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 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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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>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> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<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 Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<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 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><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_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 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>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 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>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.9-03.17)<br><br><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><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>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 19<br><br><br><br> -Article 7<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 5<br><br><br><br>Reference 7: 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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31931-109318<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 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31958-109318<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 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=37586315&amp;loc=d3e31917-109318<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_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>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></p></div>
<a href="javascript:void(0);" onclick="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>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>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 210.5-02.19(a))<br><br><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><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>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 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><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_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_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>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></p></div>
<a href="javascript:void(0);" onclick="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_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>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></p></div>
<a href="javascript:void(0);" onclick="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>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>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></p></div>
<a href="javascript:void(0);" onclick="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></p></div>
<a href="javascript:void(0);" onclick="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></p></div>
<a href="javascript:void(0);" onclick="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>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>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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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 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>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 19<br><br><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_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 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>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 210.5-02.28)<br><br><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><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>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></p></div>
<a href="javascript:void(0);" onclick="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 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>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></p></div>
<a href="javascript:void(0);" onclick="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 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>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 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>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>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></p></div>
<a href="javascript:void(0);" onclick="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 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>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 31<br><br><br><br> -Article 5<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 04<br><br><br><br> -Article 3<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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>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 210.5-02.29-31)<br><br><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><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>Reference 4: 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></p></div>
<a href="javascript:void(0);" onclick="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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_StockholdersEquityAbstract</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_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>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></p></div>
<a href="javascript:void(0);" onclick="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></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188447696">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (1,280)<span></span>
</td>
<td class="num">$ (26,155)<span></span>
</td>
</tr>
<tr class="re">
<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 used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_RelatedPartyExpensesAccruedToRelatedPartyDebt', window );">Accrued management fees and other charges added to principal of related party debt</a></td>
<td class="nump">218<span></span>
</td>
<td class="nump">276<span></span>
</td>
</tr>
<tr class="re">
<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">45<span></span>
</td>
<td class="nump">106<span></span>
</td>
</tr>
<tr class="ro">
<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">52<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation expense</a></td>
<td class="nump">276<span></span>
</td>
<td class="nump">245<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Earnings of equity method investments</a></td>
<td class="num">(144)<span></span>
</td>
<td class="num">(23)<span></span>
</td>
</tr>
<tr class="re">
<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">324<span></span>
</td>
<td class="nump">238<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentDividendsOrDistributions', window );">Return on investment in equity accounted asset liquidation investments</a></td>
<td class="nump">242<span></span>
</td>
<td class="nump">366<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="nump">439<span></span>
</td>
<td class="nump">557<span></span>
</td>
</tr>
<tr class="re">
<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 );">Deposits</a></td>
<td class="nump">33<span></span>
</td>
<td class="nump">16<span></span>
</td>
</tr>
<tr class="ro">
<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 );">Inventory</a></td>
<td class="nump">24<span></span>
</td>
<td class="nump">62<span></span>
</td>
</tr>
<tr class="re">
<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 );">Other current assets</a></td>
<td class="nump">95<span></span>
</td>
<td class="num">(104)<span></span>
</td>
</tr>
<tr class="ro">
<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 );">Deferred income tax assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">24,667<span></span>
</td>
</tr>
<tr class="re">
<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 );">Accounts payable and accrued liabilities</a></td>
<td class="num">(1,667)<span></span>
</td>
<td class="num">(1,209)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(1,343)<span></span>
</td>
<td class="num">(958)<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Cash paid to acquire NLEX, net of cash acquired</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(1,361)<span></span>
</td>
</tr>
<tr class="re">
<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 equity method investments</a></td>
<td class="nump">737<span></span>
</td>
<td class="nump">471<span></span>
</td>
</tr>
<tr class="ro">
<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 equity method investments</a></td>
<td class="nump">1,992<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireEquityMethodInvestments', window );">Investment in equity method investments</a></td>
<td class="num">(143)<span></span>
</td>
<td class="num">(30)<span></span>
</td>
</tr>
<tr class="ro">
<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 and equipment</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(11)<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 (used in) investing activities</a></td>
<td class="nump">2,586<span></span>
</td>
<td class="num">(931)<span></span>
</td>
</tr>
<tr class="ro">
<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 (used in) provided by financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from debt payable to third parties</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Repayment of debt payable to third parties</a></td>
<td class="num">(525)<span></span>
</td>
<td class="num">(1,190)<span></span>
</td>
</tr>
<tr class="re">
<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 related party</a></td>
<td class="nump">775<span></span>
</td>
<td class="nump">828<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayment of debt payable to related party</a></td>
<td class="num">(2,419)<span></span>
</td>
<td class="num">(1,105)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash (used in) provided by financing activities</a></td>
<td class="num">(2,169)<span></span>
</td>
<td class="nump">1,033<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net decrease in cash and cash equivalents</a></td>
<td class="num">(926)<span></span>
</td>
<td class="num">(856)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of period</a></td>
<td class="nump">3,633<span></span>
</td>
<td class="nump">3,213<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of period</a></td>
<td class="nump">2,707<span></span>
</td>
<td class="nump">2,357<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Cash paid for taxes</a></td>
<td class="nump">62<span></span>
</td>
<td class="nump">29<span></span>
</td>
</tr>
<tr class="re">
<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 );">Cash paid for interest</a></td>
<td class="nump">$ 23<span></span>
</td>
<td class="nump">$ 132<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 management fees and other charges added to principal of related party debt</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_RelatedPartyExpensesAccruedToRelatedPartyDebt</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>duration</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></p></div>
<a href="javascript:void(0);" onclick="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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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>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> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<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 Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<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 210.5-02.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 1<br><br><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_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>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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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_EquityMethodInvestmentDividendsOrDistributions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This item represents disclosure of the amount of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporation; these investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing 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 (b)<br><br><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><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 13<br><br><br><br> -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_EquityMethodInvestmentDividendsOrDistributions</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_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.</p></div>
<a href="javascript:void(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 (b)<br><br><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><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>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 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 210.5-03.12)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 9<br><br><br><br> -Article 5<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> -Paragraph 11<br><br><br><br> -Article 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_IncomeLossFromEquityMethodInvestments</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_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>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></p></div>
<a href="javascript:void(0);" onclick="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></p></div>
<a href="javascript:void(0);" onclick="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></p></div>
<a href="javascript:void(0);" onclick="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></p></div>
<a href="javascript:void(0);" onclick="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></p></div>
<a href="javascript:void(0);" onclick="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_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></p></div>
<a href="javascript:void(0);" onclick="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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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_NetCashProvidedByUsedInFinancingActivities</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_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_NetCashProvidedByUsedInFinancingActivitiesAbstract</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_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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></p></div>
<a href="javascript:void(0);" onclick="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_NetCashProvidedByUsedInInvestingActivities</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_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_NetCashProvidedByUsedInInvestingActivitiesAbstract</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_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 28<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>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></p></div>
<a href="javascript:void(0);" onclick="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_NetCashProvidedByUsedInOperatingActivities</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>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_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_NetCashProvidedByUsedInOperatingActivitiesAbstract</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_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Net Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 28<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>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 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>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 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>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 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>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 225<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-04.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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>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></p></div>
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<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_PaymentsToAcquireBusinessesNetOfCashAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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 Investing Activities<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_PaymentsToAcquireBusinessesNetOfCashAcquired</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_PaymentsToAcquireEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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></p></div>
<a href="javascript:void(0);" onclick="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>
</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_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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></p></div>
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporations that are returns of capital. Excludes dividends or distributions from equity method investments classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</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_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> -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>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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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_ProceedsFromShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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></p></div>
<a href="javascript:void(0);" onclick="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_ProceedsFromShortTermDebt</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>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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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></p></div>
<a href="javascript:void(0);" onclick="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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189209381680">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Estimated Amortization Expense, Intangible Assets (Details)<br> $ in Thousands</strong></div></th>
<th class="th">
<div>Jun. 30, 2015 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', window );">2015 (remainder of year from July 1, 2015 to December 31, 2015)</a></td>
<td class="nump">$ 303<span></span>
</td>
</tr>
<tr class="ro">
<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">587<span></span>
</td>
</tr>
<tr class="re">
<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">572<span></span>
</td>
</tr>
<tr class="ro">
<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">572<span></span>
</td>
</tr>
<tr class="re">
<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">$ 566<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_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><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)(3)<br><br><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>
</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><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)(3)<br><br><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>
</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><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)(3)<br><br><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>
</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><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)(3)<br><br><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>
</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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><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)(3)<br><br><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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208872000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
      <tr valign="top">
        <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
        <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
        <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
          <b>Six months ended June 30,</b>
        </td>
        <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          <b>2015</b>
        </td>
        <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          <b>2014</b>
        </td>
        <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr>
        <td valign="bottom">&#160;</td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="12%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
        <td valign="bottom" width="1%">&#160;</td>
        <td valign="bottom" width="12%">&#160;</td>
        <td valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff" valign="bottom">Expected federal statutory tax benefit</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (490
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (580
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      </tr>
      <tr valign="top">
        <td align="left" valign="bottom">Increase (reduction) in taxes resulting from:</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="12%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="left" valign="bottom" width="12%">&#160;</td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160;Change in valuation allowance</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          1,396
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          25,178
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" valign="bottom">&#160; &#160; &#160;Rate changes</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          34
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" valign="bottom" width="1%">&#160;</td>
        <td align="right" valign="bottom" width="12%">
          55
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160;Basis difference in NLEX trade name</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          (960
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
        <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
          &#8212;
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" valign="bottom">&#160; &#160; &#160;Other</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          23
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
        <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
        <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
          14
        </td>
        <td align="left" valign="bottom" width="2%">&#160;</td>
      </tr>
      <tr valign="top">
        <td align="left" bgcolor="#e6efff" valign="bottom">Income tax expense</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          3
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
        <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
          24,667
        </td>
        <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      </tr>
    </table><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 9<br><br><br><br> -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_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189197927104">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Goodwill (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
<th class="th"><div>Jun. 02, 2014</div></th>
<th class="th"><div>Feb. 29, 2012</div></th>
<th class="th"><div>Jun. 30, 2011</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">$ 8,846<span></span>
</td>
<td class="nump">$ 8,846<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_EquityPartnersMember', window );">Equity Partners [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 573<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_HgpMember', window );">HGP [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,728<span></span>
</td>
<td class="text">&#160;<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]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,545<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_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>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></p></div>
<a href="javascript:void(0);" onclick="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_BusinessAcquisitionAxis=hgbl_EquityPartnersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_EquityPartnersMember</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_BusinessAcquisitionAxis=hgbl_HgpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</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_BusinessAcquisitionAxis=hgbl_NlexMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</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>33
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189190855456">
<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</strong></div></th>
<th class="th" colspan="1">5 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 02, 2014</div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</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_PaymentsToAcquireBusinessesGross', window );">Cash Consideration for Business Acquisition</a></td>
<td class="nump">$ 2,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsDescription', window );">Business Combination, Contingent Consideration Arrangements, Description</a></td>
<td class="text">Under the terms of the NLEX purchase agreement, the Company will pay, to the former owner of NLEX, 50% of the Net Profits (as defined in the NLEX stock purchase agreement) of NLEX 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 $5.0 million, and at June 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $4.2 million.<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 the Net Profits (as defined in the NLEX stock purchase agreement) of NLEX 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 $5.0 million, and at June 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $4.2 million.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh', window );">Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High</a></td>
<td class="nump">$ 5,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent', window );">Contingent consideration, current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 513<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 803<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="nump">3,737<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,395<span></span>
</td>
</tr>
<tr class="ro">
<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="text">&#160;<span></span>
</td>
<td class="nump">52<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<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_StatementScenarioAxis=hgbl_ApproximationsMember', window );">Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiability', window );">Contingent consideration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="nump">500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationLiabilityNoncurrent', window );">Contingent consideration, non-current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="nump">$ 100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_ContingentConsiderationMember', window );">Contingent Consideration [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueInputsDiscountRate', window );">Discount rate</a></td>
<td class="nump">9.00%<span></span>
</td>
<td class="nump">9.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueInputsDiscountRate', window );">Discount rate</a></td>
<td class="nump">31.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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><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></p></div>
<a href="javascript:void(0);" onclick="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><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 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (c)(2)<br><br><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><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 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (c)(3)<br><br><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><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>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 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></p></div>
<a href="javascript:void(0);" onclick="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><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>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 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></p></div>
<a href="javascript:void(0);" onclick="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>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></p></div>
<a href="javascript:void(0);" onclick="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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 820<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (bbb)<br><br><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><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>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 (b)<br><br><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_StatementScenarioAxis=hgbl_ApproximationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementScenarioAxis=hgbl_ApproximationsMember</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_BusinessAcquisitionAxis=hgbl_ContingentConsiderationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ContingentConsiderationMember</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_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>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/**
 * Rivet Software Inc.
 *
 * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved.
 * Version 2.4.0.3
 *
 */

var Show = {};
Show.LastAR = null,

Show.hideAR = function(){
	Show.LastAR.style.display = 'none';
};

Show.showAR = function ( link, id, win ){
	if( Show.LastAR ){
		Show.hideAR();
	}

	var ref = link;
	do {
		ref = ref.nextSibling;
	} while (ref && ref.nodeName != 'TABLE');

	if (!ref || ref.nodeName != 'TABLE') {
		var tmp = win ?
			win.document.getElementById(id) :
			document.getElementById(id);

		if( tmp ){
			ref = tmp.cloneNode(true);
			ref.id = '';
			link.parentNode.appendChild(ref);
		}
	}

	if( ref ){
		ref.style.display = 'block';
		Show.LastAR = ref;
	}
};

Show.toggleNext = function( link ){
	var ref = link;

	do{
		ref = ref.nextSibling;
	}while( ref.nodeName != 'DIV' );

	if( ref.style &&
		ref.style.display &&
		ref.style.display == 'none' ){
		ref.style.display = 'block';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '+', '-' );
		}else{
			link.innerText = link.innerText.replace( '+', '-' );
		}
	}else{
		ref.style.display = 'none';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '-', '+' );
		}else{
			link.innerText = link.innerText.replace( '-', '+' );
		}
	}
};
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208769888">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">Basis of Presentation [Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 1 &#8211;Basis of Presentation</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">These unaudited condensed consolidated interim financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global Partners, Inc. (&#8220;HGP&#8221;), Heritage Global LLC (&#8220;HG LLC&#8221;), Equity Partners HG LLC (&#8220;Equity Partners&#8221;), 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.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">We have prepared the condensed consolidated interim financial statements included herein pursuant to the rules and regulations of the United States Securities and Exchange Commission (the &#8220;SEC&#8221;). In management&#8217;s opinion, these financial statements reflect all adjustments that are necessary to present fairly the results for 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">&#160;The results of operations for the three and six month periods ended June 30, 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. Certain prior year balances within the condensed consolidated financial statements have been reclassified to conform to the current year presentation.</p><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_BusinessDescriptionAndBasisOfPresentationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189197824416">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 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">$ 31<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in dollars per share)</a></td>
<td class="nump">$ 10.00<span></span>
</td>
<td class="nump">$ 10.00<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">10,000,000<span></span>
</td>
<td class="nump">10,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="nump">569<span></span>
</td>
<td class="nump">575<span></span>
</td>
</tr>
<tr class="re">
<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">569<span></span>
</td>
<td class="nump">575<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in dollars per share)</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="nump">28,467,648<span></span>
</td>
<td class="nump">28,167,408<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">28,467,648<span></span>
</td>
<td class="nump">28,167,408<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><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 210.5-02.4)<br><br><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><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 50<br><br><br><br> -Paragraph 4<br><br><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><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 4<br><br><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_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><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>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></p></div>
<a href="javascript:void(0);" onclick="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><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>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></p></div>
<a href="javascript:void(0);" onclick="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><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>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></p></div>
<a href="javascript:void(0);" onclick="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><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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<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 210.5-02.29)<br><br><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><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>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 30<br><br><br><br> -Article 5<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></p></div>
<a href="javascript:void(0);" onclick="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_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><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>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 29<br><br><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><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>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 29<br><br><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><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>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 29<br><br><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><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>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 29<br><br><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_PreferredStockSharesOutstanding</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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208782512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_SubsequentEventsTextBlock', window );">Subsequent Events [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; Subsequent Events</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company has evaluated events subsequent to June 30, 2015 for disclosure. There have been no material subsequent events requiring disclosure in this Report.</p><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_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189189052592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information - shares<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Aug. 07, 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_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-Q<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 30,  2015<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">hgbl<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">Heritage Global Inc.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000849145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Smaller Reporting Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,467,648<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well Known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2015<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><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><br><br> -Publisher SEC<br><br><br><br> -Name Regulation 12B<br><br><br><br> -Number 240<br><br><br><br> -Section 12b<br><br><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><br><br> -Publisher SEC<br><br><br><br> -Name Regulation 12B<br><br><br><br> -Number 240<br><br><br><br> -Section 12b<br><br><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>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208779776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock-based Compensation (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Changes in Common Stock Options [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
    <tr valign="top">
      <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="12%">&#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="12%">
        <b>Weighted</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="12%">&#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="12%">
        <b>Average</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="12%">&#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="12%">
        <b>Exercise</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>Options</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>Price</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Outstanding at December 31, 2014</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        2,165,000
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        1.71
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Granted</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        50,000
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="right" valign="bottom" width="12%">
        0.42
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Expired</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        (40,000
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        0.90
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Outstanding at June 30, 2015</td>
      <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        2,175,000
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="right" valign="bottom" width="12%">
        1.70
      </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="12%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Options exercisable at June 30, 2015</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        1,743,750
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="right" valign="bottom" width="12%">
        1.78
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock', window );">Schedule of Share-based Compensation, Restricted Stock, Activity [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
    <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="12%">&#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="12%">
        <b>Weighted</b>
      </td>
      <td align="left" nowrap="nowrap" 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="12%">
        <b>Restricted</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="12%">
        <b>Average Grant</b>
      </td>
      <td align="left" nowrap="nowrap" 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="12%">
        <b>Stock</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="12%">
        <b>Date Fair Value</b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>Awards</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>Per Share</b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Awards at December 31, 2014</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        300,000
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">
        0.38
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Granted</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        &#8212;
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="12%">
        &#8212;
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Vested</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        (150,000
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">
        0.38
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Unvested awards at June 30, 2015</td>
      <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        150,000
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="center" valign="bottom" width="12%">
        0.38
      </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="12%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Vested awards at June 30, 2015</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="12%">
        150,000
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="center" valign="bottom" width="12%">
        0.38
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (c)(1)<br><br><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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188468352">
<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</strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_AssetLiquidationRevenueAbstract', window );"><strong>Asset liquidation</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueServicesNet', window );">Commissions and other</a></td>
<td class="nump">$ 2,379<span></span>
</td>
<td class="nump">$ 2,312<span></span>
</td>
<td class="nump">$ 5,191<span></span>
</td>
<td class="nump">$ 3,322<span></span>
</td>
</tr>
<tr class="re">
<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">579<span></span>
</td>
<td class="nump">499<span></span>
</td>
<td class="nump">1,412<span></span>
</td>
<td class="nump">1,474<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenue</a></td>
<td class="nump">2,958<span></span>
</td>
<td class="nump">2,811<span></span>
</td>
<td class="nump">6,603<span></span>
</td>
<td class="nump">4,796<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Asset liquidation</a></td>
<td class="nump">582<span></span>
</td>
<td class="nump">569<span></span>
</td>
<td class="nump">1,612<span></span>
</td>
<td class="nump">1,034<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative, including expenses paid to related parties</a></td>
<td class="nump">2,985<span></span>
</td>
<td class="nump">2,609<span></span>
</td>
<td class="nump">5,908<span></span>
</td>
<td class="nump">4,758<span></span>
</td>
</tr>
<tr class="ro">
<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">165<span></span>
</td>
<td class="nump">120<span></span>
</td>
<td class="nump">324<span></span>
</td>
<td class="nump">238<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total operating costs and expenses</a></td>
<td class="nump">3,732<span></span>
</td>
<td class="nump">3,298<span></span>
</td>
<td class="nump">7,844<span></span>
</td>
<td class="nump">6,030<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 equity accounted asset liquidation investments</a></td>
<td class="nump">105<span></span>
</td>
<td class="nump">18<span></span>
</td>
<td class="nump">139<span></span>
</td>
<td class="num">(12)<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">(669)<span></span>
</td>
<td class="num">(469)<span></span>
</td>
<td class="num">(1,102)<span></span>
</td>
<td class="num">(1,246)<span></span>
</td>
</tr>
<tr class="ro">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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">0<span></span>
</td>
<td class="nump">24<span></span>
</td>
<td class="nump">5<span></span>
</td>
<td class="nump">35<span></span>
</td>
</tr>
<tr class="ro">
<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">(1)<span></span>
</td>
<td class="num">(100)<span></span>
</td>
<td class="num">(135)<span></span>
</td>
<td class="num">(171)<span></span>
</td>
</tr>
<tr class="re">
<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">(23)<span></span>
</td>
<td class="num">(39)<span></span>
</td>
<td class="num">(45)<span></span>
</td>
<td class="num">(106)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other expense</a></td>
<td class="num">(24)<span></span>
</td>
<td class="num">(115)<span></span>
</td>
<td class="num">(175)<span></span>
</td>
<td class="num">(242)<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">(693)<span></span>
</td>
<td class="num">(584)<span></span>
</td>
<td class="num">(1,277)<span></span>
</td>
<td class="num">(1,488)<span></span>
</td>
</tr>
<tr class="ro">
<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">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">3<span></span>
</td>
<td class="nump">24,667<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">(693)<span></span>
</td>
<td class="num">(584)<span></span>
</td>
<td class="num">(1,280)<span></span>
</td>
<td class="num">(26,155)<span></span>
</td>
</tr>
<tr class="ro">
<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 income (loss):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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 adjustments</a></td>
<td class="nump">1<span></span>
</td>
<td class="nump">22<span></span>
</td>
<td class="num">(29)<span></span>
</td>
<td class="nump">16<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">$ (692)<span></span>
</td>
<td class="num">$ (562)<span></span>
</td>
<td class="num">$ (1,309)<span></span>
</td>
<td class="num">$ (26,139)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted average common shares outstanding - basic and diluted (in thousands)</a></td>
<td class="nump">28,240<span></span>
</td>
<td class="nump">28,167<span></span>
</td>
<td class="nump">28,204<span></span>
</td>
<td class="nump">28,167<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Net loss per share - basic and diluted</a></td>
<td class="num">$ (0.02)<span></span>
</td>
<td class="num">$ (0.02)<span></span>
</td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.93)<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 );">- Definition</a><div><p>Asset Liquidation</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Other Comprehensive Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Comprehensive Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35737396<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 220<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=d3e557-108580<br><br><br><br>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></p></div>
<a href="javascript:void(0);" onclick="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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2(a),(d))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 2<br><br><br><br> -Article 5<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><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>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></p></div>
<a href="javascript:void(0);" onclick="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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 940<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 25<br><br><br><br> -Paragraph 1<br><br><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><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> -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><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 10<br><br><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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 9<br><br><br><br> -Subparagraph (a),(b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br><br><br>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 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(h))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Income Tax Expense (or Benefit)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br><br><br>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 08<br><br><br><br> -Paragraph h<br><br><br><br> -Article 4<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.8)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 5<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Glossary Net Income<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 28<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>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 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>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 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>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 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>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 225<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-04.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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>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></p></div>
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.7)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 7<br><br><br><br> -Article 5<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_NonoperatingIncomeExpenseAbstract</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_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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_OperatingCostsAndExpensesAbstract</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_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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 830<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 20<br><br><br><br> -Subparagraph (b,c)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br>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 10A<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<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_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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.1(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.1(d))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 1<br><br><br><br> -Article 5<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.4)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<br><br><br><br>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 30<br><br><br><br> -Paragraph 8<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=34747878&amp;loc=d3e3636-108311<br><br><br><br>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 4<br><br><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_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></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189419223488">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_GoodwillAndIntangibleAssetsDisclosureTextBlock', window );">Intangible Assets and Goodwill [Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<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 style="margin-left: 5%;">Identifiable intangible assets</b></p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Company&#8217;s identifiable intangible assets are associated with its acquisitions of HGP in 2012 and NLEX in 2014, as shown in the table below (dollars in thousands):</p>
				<div>
									&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
					<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
						<tr valign="top">
							<td align="left" 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="8%">
								<b>Original</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="8%">
								<b>Remaining</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="8%">
								<b>Acquisition</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="8%">
								<b>Accumulated</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="8%">
								<b>Carrying Value</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								<b>Amortized Intangible Assets</b></td>
							<td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								<b>Life (years)</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								<b>Life (years)</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								<b>Cost</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								<b>Amortization</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								<b>June 30, 2015</b></td>
							<td align="center" nowrap="nowrap" 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%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="8%">
								12</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">
								8.7</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="8%">
								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="8%">
								(1,161</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="8%">
								3,019</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Trade Name (HGP)</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" valign="bottom" width="8%">
								14</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td style="text-align: center;" valign="bottom" width="8%">
								10.7</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								1,460</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								(348</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								1,112</td>
							<td align="left" 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="center" bgcolor="#e6efff" valign="bottom" width="8%">
								7.6</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">
								6.6</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="8%">
								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="8%">
								(119</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="8%">
								715</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Non-Compete Agreement (NLEX)</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" valign="bottom" width="8%">
								2</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td style="text-align: center;" valign="bottom" width="8%">
								0.9</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								71</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								(38</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								33</td>
							<td align="left" 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="center" bgcolor="#e6efff" valign="bottom" width="8%">
								5</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">
								3.9</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								48</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								(10</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								)</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								38</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Total</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								6,593</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								(1,676</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" valign="bottom" width="8%">
								4,917</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 align="center" bgcolor="#e6efff" valign="bottom" width="8%">
								&#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="8%">
								&#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="8%">
								&#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="8%">
								&#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="8%">
								&#160;</td>
							<td bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								<b>Unamortized Intangible Assets</b></td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Trade Name (NLEX)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="8%">
								N/A</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">
								N/A</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								2,437</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								&#8212;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
								2,437</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								<b>Total</b></td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="8%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
								9,030</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
								(1,676</td>
							<td align="left" valign="bottom" width="2%">
								)</td>
							<td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
								7,354</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
					</table>
		</div>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			Amortization expense during the first six months of 2015 and 2014 was $0.3 million and $0.2 million, respectively.</p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The estimated amortization expense as of June 30, 2015 during the next five fiscal years is shown below (in thousands):</p>
		<div align="center">
									<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
						<tr valign="top">
							<td align="center" nowrap="nowrap" valign="bottom">
								<b><u>Year</u> </b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="47%">
								<b><u>Amount</u> </b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="center" bgcolor="#e6efff" valign="bottom">
								2015 (remainder of year from July 1, 2015 to<br />
								December 31, 2015)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td style="text-align: center; vertical-align: top; width: 47%; background-color: rgb(230, 239, 255);">
								$303</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="center" valign="bottom">
								2016</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" valign="bottom" width="47%">
								$587</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="center" bgcolor="#e6efff" valign="bottom">
								2017</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="47%">
								$572</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="center" valign="bottom">
								2018</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" valign="bottom" width="47%">
								$572</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="center" bgcolor="#e6efff" valign="bottom">
								2019</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="47%">
								$566</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
					</table>
		</div>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b style="margin-left: 5%;">Goodwill</b></p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Company&#8217;s goodwill is related to its asset liquidation business, and is comprised of goodwill from three acquisitions, as shown in the table below (in thousands). There were no impairment losses or other charges to the carrying amount of goodwill during the six months ended June 30, 2015 and 2014.</p>
		<div align="right">
									<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								<b><u>Entity acquired</u> </b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="33%">
								<b><u>Acquisition date</u> </b></td>
							<td align="left" nowrap="nowrap" style="width: 209px;" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" nowrap="nowrap" style="width: 15px;" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" nowrap="nowrap" style="width: 59px;" valign="bottom" width="25%">
								<b><u>Goodwill</u> </b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="4%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Equity Partners</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="33%">
								June 2011</td>
							<td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%">
								573</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="4%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								HGP</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" valign="bottom" width="33%">
								February 2012</td>
							<td align="left" style="width: 209px;" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="width: 15px;" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="width: 59px;" valign="bottom" width="25%">
								4,728</td>
							<td align="left" valign="bottom" width="4%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								NLEX</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="33%">
								June 2014</td>
							<td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%">
								<u>3,545 </u></td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="4%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Total goodwill</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" valign="bottom" width="33%">
								&#160;</td>
							<td align="left" style="width: 209px;" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="width: 15px;" valign="bottom" width="1%">
								<u>$</u></td>
							<td align="right" style="width: 59px;" valign="bottom" width="25%">
								<u>8,846 </u></td>
							<td align="left" valign="bottom" width="4%">
								&#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_GoodwillAndIntangibleAssetsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16373-109275<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 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16265-109275<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 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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 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>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 350<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208916304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings Per Share<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_EarningsPerShareTextBlock', window );">Earnings Per Share [Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 5 &#8211; Earnings Per Share</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company is required, in periods in which it has net income, to calculate basic earnings per share (&#8220;basic EPS&#8221;) using the two-class method. The two-class method is required because the Company&#8217;s Class N preferred shares, each of which is convertible to 40 common shares, have the right to receive dividends or dividend equivalents should the Company declare dividends on its common stock. Under the two-class method, earnings for the period are allocated on a pro-rata basis to the common and preferred stockholders. The weighted-average number of common and preferred shares outstanding during the period is then used to calculate basic EPS for each class of shares.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">In periods in which the Company has a net loss, basic loss per share is calculated by dividing the loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The two-class method is not used in periods in which the Company has a net loss because the preferred stock does not participate in losses.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Stock options and other potential common shares are included in the calculation of diluted earnings per share (&#8220;diluted EPS&#8221;), since they are assumed to be exercised or converted, except when their effect would be anti-dilutive. For the six months ended June 30, 2015 and 2014, the Company recorded a net loss and therefore in both years excluded the outstanding options as of June 30 from its calculation of diluted EPS, since they would be anti-dilutive.</p><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_EarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><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 45<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<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> -Subparagraph (a)<br><br><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><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 45<br><br><br><br> -Paragraph 2<br><br><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><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 55<br><br><br><br> -Paragraph 52<br><br><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><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 210.5-03.21)<br><br><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_EarningsPerShareTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189202707472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2015</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_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock', window );">Schedule of Services Relating to Operations Paid to Related Party [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
    <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" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
        <b>Six months ended June 30,</b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>2015</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>2014</b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Management fees</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        180
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        180
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Other charges</td>
      <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        38
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        96
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Total</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        218
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        276
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
  </table><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_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock', window );">Schedule of Lease Amounts Paid to Related Parties [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
    <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" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
        <b>Six months ended June 30,</b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">
        <b>Leased premises location</b>
      </td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>2015</b>
      </td>
      <td align="center" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>2014</b>
      </td>
      <td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Foster City, CA</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="right" valign="bottom" width="12%">
        114
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="right" valign="bottom" width="12%">
        114
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Edwardsville, IL</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        49
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        8
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Total</td>
      <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        163
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        122
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of lease amounts paid to related parties during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of services relating to operations and paid to a related party during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189202831600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets and Goodwill (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2015</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_ScheduleOfIntangibleAssetsTableTextBlock', window );">Schedule of Intangible Assets [Table Text Block]</a></td>
<td class="text">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
    <tr valign="top">
      <td align="left" 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="8%">
        <b>Original</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="8%">
        <b>Remaining</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="8%">
        <b>Acquisition</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="8%">
        <b>Accumulated</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="8%">
        <b>Carrying Value</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">
        <b>Amortized Intangible Assets</b>
      </td>
      <td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        <b>Life (years)</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        <b>Life (years)</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        <b>Cost</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        <b>Amortization</b>
      </td>
      <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        <b>June 30, 2015</b>
      </td>
      <td align="center" nowrap="nowrap" 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%">&#160;</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="8%">
        12
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">
        8.7
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="8%">
        4,180
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="8%">
        (1,161
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="8%">
        3,019
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Trade Name (HGP)</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="8%">
        14
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td style="text-align: center;" valign="bottom" width="8%">
        10.7
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        1,460
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        (348
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        1,112
      </td>
      <td align="left" 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="center" bgcolor="#e6efff" valign="bottom" width="8%">
        7.6
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">
        6.6
      </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="8%">
        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="8%">
        (119
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="8%">
        715
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Non-Compete Agreement (NLEX)</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="8%">
        2
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td style="text-align: center;" valign="bottom" width="8%">
        0.9
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        71
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        (38
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        33
      </td>
      <td align="left" 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="center" bgcolor="#e6efff" valign="bottom" width="8%">
        5
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">
        3.9
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        48
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        (10
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        38
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Total</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        6,593
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        (1,676
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="right" valign="bottom" width="8%">
        4,917
      </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 align="center" bgcolor="#e6efff" valign="bottom" width="8%">&#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="8%">&#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="8%">&#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="8%">&#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="8%">&#160;</td>
      <td bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">
        <b>Unamortized Intangible Assets</b>
      </td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Trade Name (NLEX)</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="8%">N/A</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td bgcolor="#e6efff" style="text-align: center;" valign="bottom" width="8%">N/A</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        2,437
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        &#8212;
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="8%">
        2,437
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">
        <b>Total</b>
      </td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="8%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
        9,030
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
        (1,676
      </td>
      <td align="left" valign="bottom" width="2%">)</td>
      <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
        7,354
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfExpectedAmortizationExpenseTableTextBlock', window );">Schedule of Estimated Amortization Expense, Intangible Assets [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
    <tr valign="top">
      <td align="center" nowrap="nowrap" valign="bottom">
        <b>
          <u>Year</u>
        </b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="47%">
        <b>
          <u>Amount</u>
        </b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" bgcolor="#e6efff" valign="bottom">
        2015 (remainder of year from July 1, 2015 to
        <br/>
        December 31, 2015)
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td style="text-align: center; vertical-align: top; width: 47%; background-color: rgb(230, 239, 255);">
        $303
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" valign="bottom">2016</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="47%">
        $587
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" bgcolor="#e6efff" valign="bottom">2017</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="47%">
        $572
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" valign="bottom">2018</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="center" valign="bottom" width="47%">
        $572
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="center" bgcolor="#e6efff" valign="bottom">2019</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="47%">
        $566
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfGoodwillTextBlock', window );">Schedule of Goodwill [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">
        <b>
          <u>Entity acquired</u>
        </b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
      <td align="center" nowrap="nowrap" valign="bottom" width="33%">
        <b>
          <u>Acquisition date</u>
        </b>
      </td>
      <td align="left" nowrap="nowrap" style="width: 209px;" valign="bottom" width="2%">&#160;</td>
      <td align="left" nowrap="nowrap" style="width: 15px;" valign="bottom" width="1%">&#160;</td>
      <td align="right" nowrap="nowrap" style="width: 59px;" valign="bottom" width="25%">
        <b>
          <u>Goodwill</u>
        </b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="4%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Equity Partners</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="33%">June 2011</td>
      <td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%">
        573
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="4%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">HGP</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="center" valign="bottom" width="33%">February 2012</td>
      <td align="left" style="width: 209px;" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="width: 15px;" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="width: 59px;" valign="bottom" width="25%">
        4,728
      </td>
      <td align="left" valign="bottom" width="4%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">NLEX</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="center" bgcolor="#e6efff" valign="bottom" width="33%">June 2014</td>
      <td align="left" bgcolor="#e6efff" style="width: 209px;" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="width: 15px;" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="width: 59px;" valign="bottom" width="25%">
        <u>
          3,545
        </u>
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="4%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Total goodwill</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="center" valign="bottom" width="33%">&#160;</td>
      <td align="left" style="width: 209px;" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="width: 15px;" valign="bottom" width="1%">
        <u>$</u>
      </td>
      <td align="right" style="width: 59px;" valign="bottom" width="25%">
        <u>
          8,846
        </u>
      </td>
      <td align="left" valign="bottom" width="4%">&#160;</td>
    </tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ScheduleOfIntangibleAssetsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_ScheduleOfIntangibleAssetsTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfExpectedAmortizationExpenseTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the 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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfExpectedAmortizationExpenseTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfGoodwillTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of 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><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>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 50<br><br><br><br> -Paragraph 2<br><br><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;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfGoodwillTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188933568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_IncomeTaxDisclosureTextBlock', window );">Income Taxes [Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 9 &#8211; Income Taxes</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At June 30, 2015 the Company has aggregate tax net operating loss carry forwards of approximately $87.2
      million ($58.4
      million of unrestricted net operating tax losses and approximately $28.8
      million of restricted net operating tax losses) and unused minimum tax credit carry forwards of $0.5
      million. Substantially all of the net operating loss carry forwards and unused minimum tax credit carry forwards expire between 2025 and 2035. 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.
    </p>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The reported tax expense (benefit) varies from the amount that would be provided by applying the statutory U.S. Federal income tax rate to the loss from continuing operations before taxes for the following reasons (in thousands):</p>
    <div align="right">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
            <tr valign="top">
              <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
              <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
              <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
                <b>Six months ended June 30,</b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                <b>2015</b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                <b>2014</b>
              </td>
              <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr>
              <td valign="bottom">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
              <td valign="bottom" width="1%">&#160;</td>
              <td valign="bottom" width="12%">&#160;</td>
              <td valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">Expected federal statutory tax benefit</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (490
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (580
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">Increase (reduction) in taxes resulting from:</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="left" valign="bottom" width="12%">&#160;</td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160;Change in valuation allowance</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                1,396
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                25,178
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">&#160; &#160; &#160;Rate changes</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                34
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" valign="bottom" width="1%">&#160;</td>
              <td align="right" valign="bottom" width="12%">
                55
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">&#160; &#160; &#160;Basis difference in NLEX trade name</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                (960
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">)</td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
              <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                &#8212;
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" valign="bottom">&#160; &#160; &#160;Other</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                23
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
              <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
              <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                14
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
            <tr valign="top">
              <td align="left" bgcolor="#e6efff" valign="bottom">Income tax expense</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                3
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                24,667
              </td>
              <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
            </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The Company records net deferred tax assets to the extent that it believes 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 December 31, 2014 and June 30, 2015.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 235<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.4-08.(h))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<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 50<br><br><br><br> -Paragraph 15<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 9<br><br><br><br> -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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 740<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -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><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 08<br><br><br><br> -Paragraph h<br><br><br><br> -Article 4<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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>
</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208785184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Method Investments<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_EquityMethodInvestmentsDisclosureTextBlock', window );">Equity Method Investments [Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Note 7 &#8211; Equity Method Investments</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b style="margin-left: 5%;">Summarized financial information &#8211; Equity method accounted asset liquidation investments</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The summarized results of operations attributable to HGI&#8217;s equity method accounted asset liquidation investments are detailed in the table below (in thousands):</p>
    <div align="right">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
              <tr valign="top">
                <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
                  <b>Six months ended June 30,</b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  <b>2015</b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  <b>2014</b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr>
                <td valign="bottom">&#160;</td>
                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="12%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
                <td valign="bottom" width="1%">&#160;</td>
                <td valign="bottom" width="12%">&#160;</td>
                <td valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">Revenues</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  646
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  10
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">Operating income (loss)</td>
                <td align="left" valign="bottom" width="1%">$</td>
                <td align="right" valign="bottom" width="12%">
                  139
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">$</td>
                <td align="right" valign="bottom" width="12%">
                  (12
                </td>
                <td align="left" valign="bottom" width="2%">)</td>
              </tr>
          </table>
    </div>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b style="margin-left: 5%;">Other investments</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At June 30, 2015 and December 31, 2014, the Company&#8217;s sole other equity method 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 $20,000. Knight&#8217;s Bridge GP is the general partner of Knight&#8217;s Bridge Capital Partners Internet Fund No. 1 LP (the &#8220;Fund&#8221;). The Fund holds investments in several non-public Internet-based e-commerce businesses. The Company accounts for its investment under the equity method.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At December 31, 2014 the Company&#8217;s net investment was $0.2
      million, which included approximately $0.1
      million representing the Company&#8217;s proportionate share of profits related to the Fund&#8217;s fair value increase and projected exit from one of its investments. The Company received the profit distribution of $0.1
      million in March 2015.
    </p><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<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 35<br><br><br><br> -Paragraph 35<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35687916&amp;loc=d3e32847-111569<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 210.5-02.12)<br><br><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><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 35<br><br><br><br> -Paragraph 32<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35687916&amp;loc=d3e32787-111569<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsDisclosureTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189472466672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_DebtDisclosureTextBlock', window );">Debt [Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b>Note 8 &#8211; Debt</b></p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			Outstanding debt at June 30, 2015 and December 31, 2014 is summarized as follows (in thousands):</p>
		<div align="right">
									<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&#160;</td>
							<td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%">
								<b>June 30,</b></td>
							<td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%">
								<b>December 31,</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&#160;</td>
							<td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>2015</b></td>
							<td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>2014</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr>
							<td valign="bottom">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="12%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="12%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								<b>Current:</b></td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="12%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Third Party Loan</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="right" valign="bottom" width="12%">
								2,500</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="right" valign="bottom" width="12%">
								&#160; &#8212;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Counsel Loan</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								1,604</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								2,985</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Credit Facility</td>
							<td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								&#8212;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								525</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								4,104</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								3,510</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								<b>Non-current:</b></td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="12%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								&#160;</td>
							<td align="left" valign="bottom" width="12%">
								&#160;</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Third Party Loan</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								&#8212;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								2,500</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="12%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
							<td valign="bottom" width="1%">
								&#160;</td>
							<td valign="bottom" width="12%">
								&#160;</td>
							<td valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Total debt</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								4,104</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								6,010</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
					</table>
		</div>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Company entered into a loan with an unrelated party (the &#8220;Third Party Loan&#8221;) during the second quarter of 2014 for a principal amount of $2.5 million. 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" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Counsel Loan, which is due on demand, was originally entered into during the fourth quarter of 2003 and accrued interest at 10% per annum compounded quarterly from the date funds were advanced. The Counsel Loan is secured by the assets of the Company.</p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			In the second quarter of 2014, following Street Capital Group Inc.&#8217;s (formerly Counsel Corporation, herein referred to as &#8220;Counsel&#8221;) 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 loan agreement, 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 (&#8220;WSJ&#8221;) prime rate + 2.0%, or the maximum rate allowable by law. As of June 30, 2015 and December 31, 2014, the interest rate for the loan was 5.25%. Please see Note 10 for further discussion of transactions with Counsel.</p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Credit Facility in existence at December 31, 2014 was provided to HG LLC by a U.S. bank. The Credit Facility was repaid in full in March 2015.</p><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_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><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 50<br><br><br><br> -Paragraph 3<br><br><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><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 210.5-02.19,20,22)<br><br><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><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, 20, 22<br><br><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_DebtDisclosureTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208885920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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 10 &#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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			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 June 30, 2015 and December 31, 2014, the Company reported amounts owed to Counsel of $1.6 million and $3.0 million, respectively, as related party debt (see Note 8). Total interest of $0.4 million has been accrued on the debt through June 30, 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			Beginning in December 2004, HGI and Counsel entered into successive annual management services agreements (collectively, the &#8220;Agreement&#8221;). Under the terms of the Agreement, HGI agreed to pay Counsel for ongoing services provided to HGI by Counsel personnel. These services included preparation of the Company&#8217;s financial statements and regulatory filings, taxation matters, stock-based compensation administration, Board administration, patent portfolio administration and litigation matters. The Counsel employees providing the services were: 1) its Executive Vice President, Secretary and Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4) its Accounts Payable Clerk. These employees have the same or similar positions with HGI, but none of them received compensation from HGI. Rather, Counsel allocated to HGI a percentage, based on time incurred, of the employees&#8217; base compensation paid by Counsel. Beginning in the first quarter of 2011, additional amounts were charged to HGI for Counsel services 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="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			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 dividend was paid on April 30, 2014 to shareholders of record as of April 1, 2014.</p>
				<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			Following this disposition, the Company and Counsel entered into a replacement management services agreement (the &#8220;Services Agreement&#8221;). Under the terms of the Services Agreement, Counsel remains as external manager and continues to provide the same services, at similar rates. The Services Agreement 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. Following the changes to the Company&#8217;s executive officers and directors that were effective on May 5, 2015, as described in the Current Report on Form 8-K filed with the SEC on May 7, 2015, the Company and Counsel intend to terminate the Services Agreement in the third quarter of 2015.</p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The amounts charged by Counsel, which have been accrued and added to the Counsel Loan balance, are detailed below (in thousands):</p>
		<div align="right">
									<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&#160;</td>
							<td align="left" nowrap="nowrap" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
								<b>Six months ended June 30,</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&#160;</td>
							<td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>2015</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>2014</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Management fees</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								180</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								180</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Other charges</td>
							<td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								38</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								96</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Total</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								218</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								276</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
					</table>
		</div>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b>Transactions with Other Related Parties</b></p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Company leases office space in Foster City, CA as part of the operations of HGP. The premises are owned by an entity that is jointly controlled by senior officers of HGI. 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 during the six months ended June 30, 2015 and 2014, are detailed below (in thousands):</p>
		<div align="right">
									<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&#160;</td>
							<td align="left" nowrap="nowrap" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
								<b>Six months ended June 30,</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom">
								<b>Leased premises location</b></td>
							<td align="left" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>2015</b></td>
							<td align="center" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="center" bgcolor="#e6efff" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>2014</b></td>
							<td align="left" bgcolor="#e6efff" nowrap="nowrap" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Foster City, CA</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="right" valign="bottom" width="12%">
								114</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="right" valign="bottom" width="12%">
								114</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Edwardsville, IL</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								49</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&#160;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								8</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&#160;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Total</td>
							<td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								163</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
							<td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								$</td>
							<td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								122</td>
							<td align="left" valign="bottom" width="2%">
								&#160;</td>
						</tr>
					</table>
		</div><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<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 4<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<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 850<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=6457730&amp;loc=d3e39549-107864<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 850<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 5<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39678-107864<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 850<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<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 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))<br><br><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><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 b<br><br><br><br> -Article 3A<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 08<br><br><br><br> -Paragraph k<br><br><br><br> -Article 4<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189203899200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Intangible Assets (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">5 Months Ended</th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 29, 2012</div></th>
<th class="th"><div>Jun. 02, 2014</div></th>
<th class="th"><div>Jun. 30, 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_IntangibleAssetsGrossExcludingGoodwill', window );">Finite-Lived and indefinite-lived intangible assets, gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9,030<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,593<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,676)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,917<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,354<span></span>
</td>
<td class="nump">$ 7,657<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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 asset, useful life</a></td>
<td class="text">12 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1', window );">Finite-Lived intangible assets, remaining amortization period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">8 years 8 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,180<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,161)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,019<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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 asset, useful life</a></td>
<td class="text">14 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1', window );">Finite-Lived intangible assets, remaining amortization period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years 8 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,460<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(348)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,112<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill', window );">Unamortized intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,437<span></span>
</td>
<td class="nump">$ 2,437<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived intangible asset, useful life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years 7 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1', window );">Finite-Lived intangible assets, remaining amortization period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">6 years 7 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 834<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(119)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 715<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived intangible asset, useful life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1', window );">Finite-Lived intangible assets, remaining amortization period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 71<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(38)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 33<span></span>
</td>
<td class="text">&#160;<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-Lived intangible asset, useful life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1', window );">Finite-Lived intangible assets, remaining amortization period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years 10 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 48<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total net amortized intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 38<span></span>
</td>
<td class="text">&#160;<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_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>
</tr>
</table></div>
</div></td></tr>
</table>
<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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (a)(1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (a)(1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (a)(1)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Remaining amortization period 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_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1</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>
</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><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 (b)<br><br><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_IntangibleAssetsGrossExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 accumulated amortization of intangible assets, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsGrossExcludingGoodwill</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>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></p></div>
<a href="javascript:void(0);" onclick="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_BusinessAcquisitionAxis=hgbl_HgpMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</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_TradeNamesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_TradeNamesMember</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_BusinessAcquisitionAxis=hgbl_NlexMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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>
</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>
<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>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188933568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_ScheduleOfDebtTableTextBlock', window );">Schedule of Debt [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="1%">&#160;</td>
      <td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%">
        <b>June 30,</b>
      </td>
      <td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%">&#160;</td>
      <td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="1%">&#160;</td>
      <td align="right" nowrap="nowrap" style="text-align: center;" valign="bottom" width="12%">
        <b>December 31,</b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" nowrap="nowrap" valign="bottom">&#160;</td>
      <td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>2015</b>
      </td>
      <td align="left" nowrap="nowrap" style="text-align: center;" valign="bottom" width="2%">&#160;</td>
      <td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        <b>2014</b>
      </td>
      <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr>
      <td valign="bottom">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">
        <b>Current:</b>
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="12%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Third Party Loan</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="right" valign="bottom" width="12%">
        2,500
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">$</td>
      <td align="right" valign="bottom" width="12%">
        &#160;
        &#8212;
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Counsel Loan</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        1,604
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        2,985
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">Credit Facility</td>
      <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        &#8212;
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        525
      </td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        4,104
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
        3,510
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" valign="bottom">
        <b>Non-current:</b>
      </td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
      <td align="left" valign="bottom" width="1%">&#160;</td>
      <td align="left" valign="bottom" width="12%">&#160;</td>
      <td align="left" valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Third Party Loan</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        &#8212;
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
        2,500
      </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="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
      <td valign="bottom" width="1%">&#160;</td>
      <td valign="bottom" width="12%">&#160;</td>
      <td valign="bottom" width="2%">&#160;</td>
    </tr>
    <tr valign="top">
      <td align="left" bgcolor="#e6efff" valign="bottom">Total debt</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        4,104
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
      <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
      <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
        6,010
      </td>
      <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
    </tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDebtTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208885792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings Per Share (Narrative) (Details) - shares<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Weighted Average Number of Diluted Shares Outstanding, Adjustment</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<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><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 50<br><br><br><br> -Paragraph 3<br><br><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><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 50<br><br><br><br> -Paragraph 7<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21521-112644<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 Contingently Convertible Instruments<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6508575<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 505<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 6<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<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 505<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 8<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21538-112644<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29<br><br><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_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><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> -Subparagraph (a)<br><br><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>52
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189417091792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Lease Amounts Paid to Related Parties (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty', window );">Amount Charged on Leased Premises</a></td>
<td class="nump">$ 163<span></span>
</td>
<td class="nump">$ 122<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_StatementScenarioAxis=hgbl_LeaseAmountsMember', window );">Lease Amounts [Member] | Foster City, CA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">114<span></span>
</td>
<td class="nump">114<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_StatementScenarioAxis=hgbl_LeaseAmountsMember', window );">Lease Amounts [Member] | Edwardsville, IL [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">$ 49<span></span>
</td>
<td class="nump">$ 8<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_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expenses 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><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 (c)<br><br><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>
</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_StatementScenarioAxis=hgbl_LeaseAmountsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementScenarioAxis=hgbl_LeaseAmountsMember</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_RelatedPartyTransactionsByRelatedPartyAxis=hgbl_FosterCityCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=hgbl_FosterCityCMember</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_RelatedPartyTransactionsByRelatedPartyAxis=hgbl_EdwardsvilleILMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=hgbl_EdwardsvilleILMember</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>53
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189197967904">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY - 6 months ended Jun. 30, 2015 - USD ($)<br> $ in Thousands</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">$ 6<span></span>
</td>
<td class="nump">$ 282<span></span>
</td>
<td class="nump">$ 283,691<span></span>
</td>
<td class="num">$ (270,468)<span></span>
</td>
<td class="num">$ (34)<span></span>
</td>
<td class="nump">$ 13,477<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Dec. 31, 2014</a></td>
<td class="nump">575<span></span>
</td>
<td class="nump">28,167,408<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock-based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">276<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">276<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures', window );">Issuance of common stock from restricted stock awards</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="num">(3)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures', window );">Issuance of common stock from restricted stock awards (shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Conversion of Series N preferred stock into common stock (Shares)</a></td>
<td class="num">(6)<span></span>
</td>
<td class="nump">240<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,280)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,280)<span></span>
</td>
</tr>
<tr class="ro">
<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 adjustments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(29)<span></span>
</td>
<td class="num">(29)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending Balance at Jun. 30, 2015</a></td>
<td class="nump">$ 6<span></span>
</td>
<td class="nump">$ 285<span></span>
</td>
<td class="nump">$ 283,964<span></span>
</td>
<td class="num">$ (271,748)<span></span>
</td>
<td class="num">$ (63)<span></span>
</td>
<td class="nump">$ 12,444<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Jun. 30, 2015</a></td>
<td class="nump">569<span></span>
</td>
<td class="nump">28,467,648<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<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=6415241&amp;loc=d3e4534-113899<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 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<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 718<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 55<br><br><br><br> -Paragraph 12<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=32706628&amp;loc=d3e11149-113907<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 718<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 55<br><br><br><br> -Paragraph 13<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=32706628&amp;loc=d3e11178-113907<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue</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><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>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 230<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 28<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585<br><br><br><br>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 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>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 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>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 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>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 225<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-04.22)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br><br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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>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></p></div>
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 830<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 20<br><br><br><br> -Subparagraph (b,c)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br><br><br>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 10A<br><br><br><br> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=36458714&amp;loc=SL7669646-108580<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</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_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period as a result of the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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>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 210.5-02.29-30)<br><br><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><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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<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 505<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br><br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br><br><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>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 02<br><br><br><br> -Paragraph 29, 30<br><br><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_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</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_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period related to Restricted Stock Awards, net of any shares forfeited.</p></div>
<a href="javascript:void(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 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>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 50<br><br><br><br> -Paragraph 2<br><br><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><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>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<br><br><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_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures</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_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock related to Restricted Stock Awards issued during the period, net of the stock value of such awards forfeited.</p></div>
<a href="javascript:void(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 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>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 50<br><br><br><br> -Paragraph 2<br><br><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_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures</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_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>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 210.5-02.29-31)<br><br><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><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>Reference 4: 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></p></div>
<a href="javascript:void(0);" onclick="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_StatementEquityComponentsAxis=us-gaap_PreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementEquityComponentsAxis=us-gaap_PreferredStockMember</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_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementEquityComponentsAxis=us-gaap_CommonStockMember</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_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember</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_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember</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_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember</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>54
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189463990304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock-based Compensation<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 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_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">Stock-based Compensation [Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b>Note 4 &#8211; Stock-based Compensation</b></p>
		<p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b style="margin-left: 5%;">Options</b></p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			At June 30, 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&#8217;s most recently filed Annual Report on Form 10-K.</p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			During the first six months of both 2015 and 2014, the Company issued a total of 50,000 options to the Company&#8217;s independent directors as part of their annual compensation. During the same period in 2015, 40,000 options expired and no options were exercised or forfeited.</p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The following summarizes the changes in common stock options for the six months ended June 30, 2015:</p>
		<div align="right">
									<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
						<tr valign="top">
							<td align="center" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Weighted</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="center" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Average</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="center" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Exercise</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="center" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>Options</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>Price</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Outstanding at December 31, 2014</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								2,165,000</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								1.71</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Granted</td>
							<td align="left" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" valign="bottom" width="12%">
								50,000</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="right" valign="bottom" width="12%">
								0.42</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Expired</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								(40,000</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								0.90</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Outstanding at June 30, 2015</td>
							<td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								2,175,000</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="right" valign="bottom" width="12%">
								1.70</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr>
							<td bgcolor="#e6efff" valign="bottom">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="1%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="12%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="1%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="12%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Options exercisable at June 30, 2015</td>
							<td align="left" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" valign="bottom" width="12%">
								1,743,750</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="right" valign="bottom" width="12%">
								1.78</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
					</table>
		</div>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Company recognized stock-based compensation expense related to stock options of $0.1 million and $0.2 million for the three and six months ended June 30, 2015, respectively. As of June 30, 2015 there is approximately $0.2 million of unrecognized 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" style="font-family: times new roman,times,serif; font-size: 10pt;">
			<b style="margin-left: 5%;">Restricted Stock</b></p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			Restricted stock awards represent a right to receive shares of common stock at a future date determined in accordance with the participant&#8217;s award agreement. There is no exercise price and no monetary payment required for receipt of restricted stock awards or the shares issued in settlement of the award. Instead, consideration is furnished in the form of the participant&#8217;s services to the Company. Compensation cost for these awards is based on the fair value on the date of grant and recognized as compensation expense on a straight-line basis over the requisite service period.</p>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The following summarizes the changes in restricted stock awards for the six months ended June 30, 2015:</p>
		<div align="right">
									<table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="left" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Weighted</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="left" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Restricted</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Average Grant</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="left" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Stock</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" valign="bottom" width="12%">
								<b>Date Fair Value</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" nowrap="nowrap" valign="bottom">
								&nbsp;</td>
							<td align="left" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>Awards</b></td>
							<td align="center" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								<b>Per Share</b></td>
							<td align="left" nowrap="nowrap" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Awards at December 31, 2014</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
								300,000</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="12%">
								0.38</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Granted</td>
							<td align="left" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" valign="bottom" width="12%">
								&#8212;</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" valign="bottom" width="12%">
								&#8212;</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" bgcolor="#e6efff" valign="bottom">
								Vested</td>
							<td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
								(150,000</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								)</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="1%">
								$</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="12%">
								0.38</td>
							<td align="left" bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Unvested awards at June 30, 2015</td>
							<td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
								150,000</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="center" valign="bottom" width="12%">
								0.38</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr>
							<td bgcolor="#e6efff" valign="bottom">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="1%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="12%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="center" bgcolor="#e6efff" valign="bottom" width="12%">
								&nbsp;</td>
							<td bgcolor="#e6efff" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
						<tr valign="top">
							<td align="left" valign="bottom">
								Vested awards at June 30, 2015</td>
							<td align="left" valign="bottom" width="1%">
								&nbsp;</td>
							<td align="right" valign="bottom" width="12%">
								150,000</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
							<td align="left" valign="bottom" width="1%">
								$</td>
							<td align="center" valign="bottom" width="12%">
								0.38</td>
							<td align="left" valign="bottom" width="2%">
								&nbsp;</td>
						</tr>
					</table>
		</div>
		<p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
			The Company recognized stock-based compensation expense related to restricted stock awards of $0.1 million for both the three and six months ended June 30, 2015, respectively. As of June 30, 2015 there is approximately $0.1 million of unrecognized stock-based compensation expense related to unvested restricted stock awards, which is expected to be recognized over a weighted average period of 1.8 years.</p><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_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<br><br><br><br> -SubTopic 40<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6418621&amp;loc=d3e17540-113929<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 50<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6406099&amp;loc=d3e25284-112666<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 718<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=6415400&amp;loc=d3e5070-113901<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 718<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=6415400&amp;loc=d3e5047-113901<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 718<br><br><br><br> -SubTopic 10<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 4<br><br><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><br><br> -Publisher SEC<br><br><br><br> -Name Staff Accounting Bulletin (SAB)<br><br><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">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189209456720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets and Goodwill (Narrative) (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Goodwill, Impairment Loss</a></td>
<td class="nump">$ 0.0<span></span>
</td>
<td class="nump">$ 0.0<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_StatementScenarioAxis=hgbl_ApproximationsMember', window );">Approximations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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">$ 0.3<span></span>
</td>
<td class="nump">$ 0.2<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><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 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<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>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 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)(2)<br><br><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></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 loss from the write-down of an asset representing the 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 2<br><br><br><br> -Subparagraph (b)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13854-109267<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 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13777-109266<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 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>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 350<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (e)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=35741047&amp;loc=d3e13816-109267<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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_GoodwillImpairmentLoss</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_StatementScenarioAxis=hgbl_ApproximationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_StatementScenarioAxis=hgbl_ApproximationsMember</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>56
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XBRL>
<?xml version='1.0' encoding='UTF-8'?>
<FilingSummary>
  <Version>3.2.0.727</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>87</ContextCount>
  <ElementCount>192</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>31</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>101 - Document - Document and Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DocumentAndEntityInformation</Role>
      <ShortName>Document and Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>102 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/BalanceSheet</Role>
      <ShortName>CONDENSED CONSOLIDATED BALANCE SHEETS</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>103 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/BalanceSheetParenthetical</Role>
      <ShortName>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>104 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/IncomeStatement</Role>
      <ShortName>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>106 - Statement - CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/StockholdersEquity</Role>
      <ShortName>CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>107 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/CashFlows</Role>
      <ShortName>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>108 - Disclosure - Basis of Presentation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock</Role>
      <ShortName>Basis of Presentation</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>109 - Disclosure - Summary of Significant Accounting Policies[Text Block]</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock</Role>
      <ShortName>Summary of Significant Accounting Policies[Text Block]</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>110 - Disclosure - Acquisition of National Loan Exchange, Inc.</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock</Role>
      <ShortName>Acquisition of National Loan Exchange, Inc.</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>111 - Disclosure - Stock-based Compensation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</Role>
      <ShortName>Stock-based Compensation</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>112 - Disclosure - Earnings Per Share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock</Role>
      <ShortName>Earnings Per Share</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>113 - Disclosure - Intangible Assets and Goodwill</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock</Role>
      <ShortName>Intangible Assets and Goodwill</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>114 - Disclosure - Equity Method Investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock</Role>
      <ShortName>Equity Method Investments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>115 - Disclosure - Debt</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock</Role>
      <ShortName>Debt</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>117 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>118 - Disclosure - Related Party Transactions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock</Role>
      <ShortName>Related Party Transactions</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>119 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSubsequentEventsTextBlock</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>122 - Disclosure - Stock-based Compensation (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables</Role>
      <ShortName>Stock-based Compensation (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</ParentRole>
      <Position>18</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>124 - Disclosure - Intangible Assets and Goodwill (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables</Role>
      <ShortName>Intangible Assets and Goodwill (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlock</ParentRole>
      <Position>19</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>125 - Disclosure - Equity Method Investments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables</Role>
      <ShortName>Equity Method Investments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock</ParentRole>
      <Position>20</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>126 - Disclosure - Debt (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlockTables</Role>
      <ShortName>Debt (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock</ParentRole>
      <Position>21</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>127 - Disclosure - Income Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables</Role>
      <ShortName>Income Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock</ParentRole>
      <Position>22</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>128 - Disclosure - Related Party Transactions (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables</Role>
      <ShortName>Related Party Transactions (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock</ParentRole>
      <Position>23</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>131 - Disclosure - Acquisition of National Loan Exchange, Inc. (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureBusinessCombinationDisclosureTextBlockDetails</Role>
      <ShortName>Acquisition of National Loan Exchange, Inc. (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessCombinationDisclosureTextBlock</ParentRole>
      <Position>24</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>132 - Disclosure - Stock-based Compensation (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails</Role>
      <ShortName>Stock-based Compensation (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables</ParentRole>
      <Position>25</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>133 - Disclosure - Earnings Per Share (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureEarningsPerShareTextBlockDetails</Role>
      <ShortName>Earnings Per Share (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEarningsPerShareTextBlock</ParentRole>
      <Position>26</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>134 - Disclosure - Intangible Assets and Goodwill (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureGoodwillAndIntangibleAssetsDisclosureTextBlockDetails</Role>
      <ShortName>Intangible Assets and Goodwill (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsGoodwillAndIntangibleAssetsDisclosureTextBlockTables</ParentRole>
      <Position>27</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>135 - Disclosure - Equity Method Investments (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureEquityMethodInvestmentsDisclosureTextBlockDetails</Role>
      <ShortName>Equity Method Investments (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlockTables</ParentRole>
      <Position>28</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>136 - Disclosure - Debt (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureDebtDisclosureTextBlockDetails</Role>
      <ShortName>Debt (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlockTables</ParentRole>
      <Position>29</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>138 - Disclosure - Income Taxes (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureIncomeTaxDisclosureTextBlockDetails</Role>
      <ShortName>Income Taxes (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlockTables</ParentRole>
      <Position>30</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>139 - Disclosure - Related Party Transactions (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureRelatedPartyTransactionsDisclosureTextBlockDetails</Role>
      <ShortName>Related Party Transactions (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables</ParentRole>
      <Position>31</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>141 - Disclosure - Schedule of Changes in Common Stock Options (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockDetails</Role>
      <ShortName>Schedule of Changes in Common Stock Options (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>32</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>142 - Disclosure - Schedule of Share-based Compensation, Restricted Stock, Activity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlockDetails</Role>
      <ShortName>Schedule of Share-based Compensation, Restricted Stock, Activity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>143 - Disclosure - Schedule of Intangible Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfIntangibleAssetsTableTextBlockDetails</Role>
      <ShortName>Schedule of Intangible Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>34</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>144 - Disclosure - Schedule of Estimated Amortization Expense, Intangible Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfExpectedAmortizationExpenseTableTextBlockDetails</Role>
      <ShortName>Schedule of Estimated Amortization Expense, Intangible Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>145 - Disclosure - Schedule of Goodwill (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfGoodwillTextBlockDetails</Role>
      <ShortName>Schedule of Goodwill (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>146 - Disclosure - Schedule of Results of Operations Attributable to the Company from the Joint Ventures in Which it is Invested (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlockDetails</Role>
      <ShortName>Schedule of Results of Operations Attributable to the Company from the Joint Ventures in Which it is Invested (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>37</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>147 - Disclosure - Schedule of Debt (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfDebtTableTextBlockDetails</Role>
      <ShortName>Schedule of Debt (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>38</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>148 - Disclosure - Schedule of Components of Income Tax Expense (Benefit) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlockDetails</Role>
      <ShortName>Schedule of Components of Income Tax Expense (Benefit) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>39</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>149 - Disclosure - Schedule of Services Relating to Operations Paid to Related Party (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails</Role>
      <ShortName>Schedule of Services Relating to Operations Paid to Related Party (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>40</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>150 - Disclosure - Schedule of Lease Amounts Paid to Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlockDetails</Role>
      <ShortName>Schedule of Lease Amounts Paid to Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>41</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Info">In ''CONDENSED CONSOLIDATED BALANCE SHEETS'', column(s) 3, 4 are contained in other reports, so were removed by flow through suppression.</Log>
    <Log type="Info">In ''CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS'', column(s) 1, 2 are contained in other reports, so were removed by flow through suppression.</Log>
  </Logs>
  <InputFiles>
    <File>hgbl-20150630.xml</File>
    <File>hgbl-20150630_cal.xml</File>
    <File>hgbl-20150630_def.xml</File>
    <File>hgbl-20150630_lab.xml</File>
    <File>hgbl-20150630_pre.xml</File>
    <File>hgbl-20150630.xsd</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies/>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>

</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189208794368">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Schedule of Debt (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermNonBankLoansAndNotesPayable', window );">Third Party Loan</a></td>
<td class="nump">$ 2,500<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Debt Payable to Related Parties</a></td>
<td class="nump">1,604<span></span>
</td>
<td class="nump">2,985<span></span>
</td>
</tr>
<tr class="ro">
<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">0<span></span>
</td>
<td class="nump">525<span></span>
</td>
</tr>
<tr class="re">
<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">4,104<span></span>
</td>
<td class="nump">3,510<span></span>
</td>
</tr>
<tr class="ro">
<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<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 );">Third Party Loan</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Total debt</a></td>
<td class="nump">$ 4,104<span></span>
</td>
<td class="nump">$ 6,010<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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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><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>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>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 210.5-02.19(a))<br><br><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><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>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 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><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_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><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 210.9-03.16)<br><br><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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.16(a)(2))<br><br><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><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, 20, 22<br><br><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 );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.16)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>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> -Subparagraph a<br><br><br><br> -Article 5<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 16<br><br><br><br> -Article 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_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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 942<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.9-03.13)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 210<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.5-02.19(a))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br><br><br>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 944<br><br><br><br> -SubTopic 210<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 1<br><br><br><br> -Subparagraph (SX 210.7-03.(a),16(a)(1))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br><br><br>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 16<br><br><br><br> -Subparagraph a(1)<br><br><br><br> -Article 7<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 02<br><br><br><br> -Paragraph 19<br><br><br><br> -Subparagraph a<br><br><br><br> -Article 5<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 13<br><br><br><br> -Subparagraph 2, 3<br><br><br><br> -Article 9<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="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><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)(2))<br><br><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><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></p></div>
<a href="javascript:void(0);" onclick="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><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>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></p></div>
<a href="javascript:void(0);" onclick="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></div>
</div></td></tr>
</table>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.2.0.727</span><table class="report" border="0" cellspacing="2" id="idm140189188644832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity Method Investments (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2015</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_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock', window );">Schedule of Results of Operations Attributable to the Company from the Joint Ventures in Which it is Invested [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="90%">
        <tr valign="top">
          <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
          <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
          <td align="center" colspan="4" nowrap="nowrap" valign="bottom" width="27%">
            <b>Six months ended June 30,</b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            <b>2015</b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            <b>2014</b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr>
          <td valign="bottom">&#160;</td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
          <td valign="bottom" width="1%">&#160;</td>
          <td valign="bottom" width="12%">&#160;</td>
          <td valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff" valign="bottom">Revenues</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            646
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            10
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">Operating income (loss)</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">
            139
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">
            (12
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
        </tr>
    </table><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the results of operations attributable to the company from its equity method investments in Joint Ventures (Asset Liquidation Investments).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock</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>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table></div>
</body>
</html>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
