<SEC-DOCUMENT>0001062993-15-005992.txt : 20151112
<SEC-HEADER>0001062993-15-005992.hdr.sgml : 20151112
<ACCEPTANCE-DATETIME>20151112161411
ACCESSION NUMBER:		0001062993-15-005992
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		12
CONFORMED PERIOD OF REPORT:	20150930
FILED AS OF DATE:		20151112
DATE AS OF CHANGE:		20151112

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:		151224973

	BUSINESS ADDRESS:	
		STREET 1:		12625 HIGH BLUFF DRIVE
		STREET 2:		SUITE 305
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
		BUSINESS PHONE:		858-847-0655

	MAIL ADDRESS:	
		STREET 1:		12625 HIGH BLUFF DRIVE
		STREET 2:		SUITE 305
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130

	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></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION</FONT></B><BR><B>WASHINGTON, D.C.
20549</B></P>
<P align=center><B><FONT size=5>FORM 10-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>September 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. </U></FONT></B><BR>(Exact name
of registrant as specified in its charter)<BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=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></B><BR>(Address of Principal Executive Offices)</P>
<P align=center><B><U>(858) 847-0656 </U></B><BR>(Registrant&#146;s Telephone Number)
<BR></P>
<P align=center><B><U>N/A </U></B><BR>(Registrant&#146;s Former Name)<BR></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; No [ &nbsp;] </P>
<P align=justify>Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation
S-T during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such files). <BR>Yes
[X]&nbsp;&nbsp;&nbsp;&nbsp; No [ &nbsp;] </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 width="10%"  >&nbsp;</TD>
    <TD align=left>Large Accelerated Filer [ &nbsp;] </TD>
    <TD align=left width="50%">Accelerated Filer [&nbsp; ] </TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD width="10%" >&nbsp;</TD>
    <TD align=left>Non-Accelerated Filer&nbsp;&nbsp; [&nbsp; ] </TD>
    <TD align=left width="50%">Smaller reporting company [X]
</TD></TR></TABLE>
<P align=justify>Indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Exchange Act). <BR>Yes [&nbsp;
]&nbsp;&nbsp;&nbsp; &nbsp;No [X] </P>
<P align=justify>As of November 10, 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 noWrap align=left bgColor=#eeeeee><B><U>Part I.</U></B> </TD>
    <TD noWrap align=left width="80%" bgColor=#eeeeee><B><U>Financial
      Information</U></B> </TD>
    <TD noWrap align=left width="10%" bgColor=#eeeeee>&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left>&nbsp;</TD>
    <TD noWrap align=left width="80%">&nbsp;</TD>
    <TD noWrap align=left width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><a href="#page_3">Item 1.</a></TD>
    <TD align=left width="80%" bgColor=#eeeeee><a href="#page_3">Financial Statements (Unaudited)</a></TD>
    <TD align=left width="10%" bgColor=#eeeeee>&nbsp; </TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=left width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_3">Condensed
      Consolidated Balance Sheets as of September 30, 2015 and December 31, 2014
      </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_3">3 </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=center bgColor=#eeeeee></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_4">Condensed
      Consolidated Statements of Operations and Comprehensive Loss for the three
      and nine months ended September 30, 2015 and 2014 </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_4">4 </A></TD></TR>
  <TR>
    <TD align=center>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_5">Condensed
      Consolidated Statement of Stockholders&#146; Equity for the nine months ended
      September 30, 2015 </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_5">5 </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_6">Condensed
      Consolidated Statements of Cash Flows for the nine months ended September
      30, 2015 and 2014 </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_6">6 </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee>&nbsp; <A href="#page_7"></A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_7">Notes to
      Condensed Consolidated Financial Statements </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_7">7 </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_15">Item 2. </A></TD>
    <TD align=left width="80%" 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="10%" bgColor=#eeeeee><A href="#page_15">15
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=left width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_25">Item 3. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_25">Quantitative
      and Qualitative Disclosures About Market Risk </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_25">25
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_25">Item 4. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_25">Controls and
      Procedures </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_25">25
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><B><U>Part II.</U></B> </TD>
    <TD align=left width="80%" bgColor=#eeeeee><B><U>Other Information</U></B>
    </TD>
    <TD align=left width="10%" bgColor=#eeeeee>&nbsp; </TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=left width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_26">Item 1. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_26">Legal
      Proceedings </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_26">26
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_26">Item 1A. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_26">Risk Factors
      </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_26">26
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_26">Item 2. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_26">Unregistered
      Sales of Equity Securities and Use of Proceeds </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_26">26
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_26">Item 3. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_26">Defaults
      Upon Senior Securities </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_26">26
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_26">Item 4. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_26">Mine Safety
      Disclosures </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_26">26
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_26">Item 5. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_26">Other
      Information </A></TD>
    <TD align=right width="10%" bgColor=#eeeeee><A href="#page_26">26
  </A></TD></TR>
  <TR>
    <TD align=left>&nbsp;</TD>
    <TD align=left width="80%">&nbsp;</TD>
    <TD align=right width="10%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgColor=#eeeeee><A href="#page_27">Item 6. </A></TD>
    <TD align=left width="80%" bgColor=#eeeeee><A href="#page_27">Exhibits
    </A></TD>
    <TD align=right width="10%" 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>
<P align=center><B>HERITAGE GLOBAL INC.</B> <BR><B>CONDENSED CONSOLIDATED
BALANCE SHEETS </B><BR><B>(In thousands of U.S. dollars, except share and per
share amounts) </B><BR><B>(unaudited) </B></P>
<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>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%" >&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B>September 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=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=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>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>&nbsp;&nbsp;Cash and cash
      equivalents </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;2,657 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</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>&nbsp; Accounts receivable, net </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">757 </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>&nbsp; Deposits </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>2 </TD>
    <TD vAlign=bottom align=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>&nbsp; Inventory &#150; equipment </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">435 </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>&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>568 </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 vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&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%">4,419 </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>
    <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>Inventory &#150; real estate </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">3,760 </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>Equity method investments </TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>209 </TD>
    <TD vAlign=bottom align=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>Property and equipment, net </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%">150 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>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>7,202 </TD>
    <TD vAlign=bottom align=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>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 vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp;Total assets </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;24,551 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%"  bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;31,870 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <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>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>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>&nbsp; Accounts payable and
      accrued liabilities </TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;6,716 </TD>
    <TD vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%"  bgColor=#e6efff>$</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>&nbsp; Current portion of third party debt</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>&nbsp; Current portion 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>1,698 </TD>
    <TD vAlign=bottom align=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>&nbsp; Contingent consideration &#150; current </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">1,353 </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 vAlign=bottom align=left width="2%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&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>12,267 </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 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>Long-term third party debt</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>Contingent consideration </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,472 </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>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 vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&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%">15,699 </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 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>
    <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>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 align=left vAlign=bottom nowrap>&nbsp;&nbsp; Preferred stock, $10.00 par
      value, authorized 10,000,000 shares; issued and outstanding
      <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 569 Class N
      shares at September 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 align=left vAlign=bottom nowrap bgColor=#e6efff>&nbsp;&nbsp; Common stock,
      $0.01 par value, authorized 300,000,000 shares; issued and
      outstanding<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;      28,467,648 shares at September 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>&nbsp; Additional paid-in capital </TD>
    <TD vAlign=bottom align=left width="1%" >&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">284,005 </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>&nbsp; Accumulated deficit</TD>
    <TD vAlign=bottom align=left width="1%"
    bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(275,385</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>&nbsp;&nbsp;Accumulated other comprehensive
      loss </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(59</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 vAlign=bottom align=left width="2%" >) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&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>8,852 </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 vAlign=bottom align=left width="2%"
    bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&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;24,551 </TD>
    <TD vAlign=bottom align=left width="2%" >&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" >$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;31,870 </TD>
    <TD vAlign=bottom align=left width="2%"
>&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>3</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_4></A>
<P align=center><B>HERITAGE GLOBAL INC. </B><BR><B>CONDENSED CONSOLIDATED
STATEMENTS OF OPERATIONS</B><BR><B>AND COMPREHENSIVE LOSS </B><BR><B>(In
thousands of US dollars, except per share amounts) </B><BR><B>(unaudited)
</B></P>
<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>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center 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>Nine Months
      Ended </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="23%" colSpan=4><B>September
      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>September
      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="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>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;2,358 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;1,365 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;7,549 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;4,687 </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%">682 </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%">4,738 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">2,094 </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%">6,212 </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>3,040 </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>6,103 </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>9,643 </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>10,899 </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%">516 </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%">3,385 </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%">2,128 </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%">4,419 </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;Real estate
      inventory write-down </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,748 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>2,748 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp;&nbsp;&nbsp;Selling, general and
      administrative, including expenses paid to related parties </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">3,045 </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%">2,698 </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%">8,953 </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%">7,456 </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;Depreciation and
      amortization </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>166 </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>119 </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>490 </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>357 </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;Total operating
      costs and expenses </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">6,475 </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%">6,202 </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%">14,319 </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%">12,232 </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">(Losses) earnings of equity
      accounted asset liquidation investments </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(34</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>(41</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>105 </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>(53</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">Operating loss </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(3,469</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(140</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%">(4,571</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(1,386</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">Other income (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;Earnings of other equity method
      investments </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">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="10%">5 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">164 </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;Interest expense
      &#150; third party </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>(127</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>(79</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>(262</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>(250</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; &nbsp;Interest expense &#150; related party
    </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(21</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%">(43</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%">(66</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%">(149</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; &nbsp;
      &nbsp;Total other (expense) income </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>(148</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>7 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(323</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>(235</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">Loss before income tax expense </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(3,617</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%">(133</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%">(4,894</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(1,621</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">Income tax expense </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>20 </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>55 </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>23 </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>24,722 </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">Net loss </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(3,637</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%">(188</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%">(4,917</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">(26,343</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">Other comprehensive income
      (loss): </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="10%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <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%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">4 </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%">(7</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">(25</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%">9 </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">Comprehensive loss </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(3,633</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(195</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(4,942</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="10%" bgColor=#e6efff>(26,334</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom 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">Weighted average common
      shares outstanding &#150; basic and diluted (in thousands) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>28,468 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>28,167 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>28,293 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>28,167 </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">Net loss per share &#150; basic
      and diluted </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.13</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.01</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.17</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>&nbsp;(0.94</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>)
</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>4</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_5></A>
<P align=center><B>HERITAGE GLOBAL INC.</B> <BR><B>CONDENSED CONSOLIDATED
STATEMENT OF STOCKHOLDERS&#146; EQUITY </B><BR><B>For the nine months ended September
30, 2015 </B><BR><B>(In thousands of US dollars, except share amounts)</B>
<BR><B>(unaudited)</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 vAlign=bottom noWrap align=center><B>`</B> </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="7%">&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="7%">&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="7%">&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="7%">&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="7%">&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="7%">&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="7%"><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="7%">&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="7%">&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="7%">&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="7%">&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="7%">&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="7%"><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="7%">&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="7%"><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="7%">&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="17%" 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="17%" 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="7%"><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="7%"><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="7%"
      ><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="7%">&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="7%"><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="7%"><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="7%"><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="7%"><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="7%"><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="7%"><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="7%"><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="7%"><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="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>
    <p style="text-indent: -15pt; margin-left: 15pt">&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD 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="7%" bgColor=#e6efff>575 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>28,167,408 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;282 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;283,691 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;(270,468</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;(34</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&nbsp;13,477 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD 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="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">317 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">317 </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&nbsp; <BR>&nbsp;&nbsp;&nbsp;&nbsp; restricted stock awards </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>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="7%" 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="7%" 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="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>
    <p style="text-indent: -15pt; margin-left: 15pt">Conversion of Series N preferred
      <BR>&nbsp;&nbsp;&nbsp;&nbsp; stock into common stock </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(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="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">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="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD 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="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>(4,917</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>&#151; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%" bgColor=#e6efff>(4,917</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="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(25</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(25</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 September 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="7%" 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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;6 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>28,467,648 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" 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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;284,005 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;(275,385</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;(59</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="7%" bgColor=#e6efff>&nbsp;8,852 </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
<P align=center>The accompanying notes are an integral part of these condensed
consolidated financial statements. </P>
<P align=center>5</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_6></A>
<P align=center><B>HERITAGE GLOBAL INC. </B><BR><B>CONDENSED CONSOLIDATED
STATEMENTS OF CASH FLOWS</B><BR><B>(In thousands of US dollars)</B>
<BR><B>(unaudited)</B> </P>
<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>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="27%" colSpan=4><B>Nine months
      ended</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="27%" colSpan=4><B>September
      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 vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff><B>Cash flows (used in)
      provided by 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>&nbsp;Net loss </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(4,917</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(26,343</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;Adjustments to
      reconcile net loss to net cash (used in) provided by operating activities:
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&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%">290 </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%">444 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&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>66 </TD>
    <TD vAlign=bottom align=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>149 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Accretion of contingent
      consideration discount </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">140 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&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>317 </TD>
    <TD vAlign=bottom align=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>363 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Real estate inventory
      write-down </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,748 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Earnings
      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>(110</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>(111</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Depreciation and
      amortization </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">490 </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%">357 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Return on
      investment in equity accounted asset liquidation investments </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>441 </TD>
    <TD vAlign=bottom align=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>432 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp;Changes in operating assets and
      liabilities: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Accounts
      receivable </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>294 </TD>
    <TD vAlign=bottom align=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>(824</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Deposits </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">171 </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%">13 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Inventory
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(296</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>96 </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 current assets </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">27 </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%">(95</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Deferred
      income tax assets </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&#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>24,667 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Accounts payable and
      accrued liabilities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">(541</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">2,107 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Net cash
      (used in) provided by operating activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(880</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>1,255 </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><B>Cash flows provided by
      (used in) investing activities:</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Cash paid to acquire
      NLEX, net of cash acquired </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(1,361</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Cash
      distributions from equity method investments </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>737 </TD>
    <TD vAlign=bottom align=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>498 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Proceeds from sale of
      equity method investments </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,992 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;
      &nbsp;Investment in equity method investments </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(143</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(606</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Purchase of property and
      equipment </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#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%">(13</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Net cash
      provided by (used in) investing activities </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>2,586 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(1,482</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </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>Cash flows (used in)
      provided by financing activities:</B> </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Proceeds from debt
      payable to third parties </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,928 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Repayment
      of debt payable to third parties </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(525</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(1,427</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Proceeds from debt
      payable to related party </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">775 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">2,018 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp; &nbsp;Repayment
      of 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>(2,419</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>(2,105</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp; &nbsp;Payment of 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%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&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>(2,682</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>1,414 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Net (decrease) increase in cash and cash
      equivalents </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">(976</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">1,187 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>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>Cash and cash equivalents at end of period
</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;2,657 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">&nbsp;4,400 </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>
    <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>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>&nbsp;Cash paid for taxes </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;70 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;19 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;Cash paid for interest
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;178 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;167 </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>
<P align=center><B>HERITAGE GLOBAL INC. </B><BR><B>NOTES TO UNAUDITED CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS </B><BR><B>September 30, 2015 </B></P>
<P align=justify><B>Note 1 &#150;Basis of Presentation</B></P>
<P align=justify style="text-indent:5%">&nbsp;These unaudited condensed consolidated interim financial
statements include the accounts of Heritage Global Inc. together with its
subsidiaries, including Heritage Global Partners, Inc. (&#147;HGP&#148;), Heritage Global
LLC (&#147;HG LLC&#148;), Equity Partners HG LLC (&#147;Equity Partners&#148;), National Loan
Exchange, Inc. (&#147;NLEX&#148;), C2 Communications Technologies Inc., and C2 Investments
Inc. These entities, collectively, are referred to as &#147;HGI,&#148; the &#147;Company,&#148; &#147;we&#148;
or &#147;our&#148; in these financial statements. Our unaudited condensed consolidated
interim financial statements were prepared in conformity with generally accepted
accounting principles 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:5%">We have prepared the condensed consolidated interim financial
statements included herein pursuant to the rules and regulations of the United
States Securities and Exchange Commission (the &#147;SEC&#148;). In management&#146;s opinion,
these financial statements reflect all adjustments that are necessary to present
fairly the results for 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:5%">The results of operations for the three and nine month periods
ended September 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:5%">The preparation of the Company&#146;s consolidated financial
statements in conformity with GAAP requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and the
disclosure of contingent assets and liabilities at the date of the financial
statements, as well as the reported amounts of revenues and expenses during the
reporting period. Management bases its estimates and judgments on historical
experience and various other factors that are believed to be reasonable under
the circumstances. Actual results could differ from those estimates. </P>
<P align=justify style="text-indent:5%">Significant estimates include the assessment of collectability
of revenue recognized, and the valuation of 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%">The functional currency of foreign operations is deemed to be the local country&#146;s currency. Assets and liabilities of operations outside of the United States are generally translated into U.S. dollars, and the effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income (loss).</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:5%">The critical accounting policies used in the preparation of our
audited consolidated financial statements are discussed in our Annual Report on
Form 10-K for the year ended December 31, 2014. There have been no changes to
these policies in the first nine months of 2015.</P>
<P align=justify><B>Recently Adopted Accounting Pronouncements </B></P>
<P align=justify style="text-indent:5%">In April 2014, the FASB issued Accounting Standards Update
2014-08, <I>Reporting Discontinued Operations and Disclosures of Disposals of
Components of an Entity</I> (&#147;ASU 2014-08&#148;). ASU 2014-08 requires discontinued
operations treatment for disposals of a component or group of components that
represents a strategic shift that has or will have a major impact on an entity&#146;s
operations or financial results. It also expands the scope of ASC 205-20 to
disposals of equity method investments and acquired businesses held for sale.
With respect to disclosures, ASU 2014-08 both 1) expands disclosure requirements
for transactions that meet the definition of a discontinued operation, and 2)
requires entities to disclose information about individually significant
components that are disposed of or held for sale and do not qualify as
discontinued operations. ASU 2014-08 also requires specific presentation of
various items on the face of the financial statements. ASU 2014-08 is effective
for interim and annual periods beginning on or after December 15, 2014, with
early adoption permitted. The Company 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:5%">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:5%">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:5%">In April 2015, the FASB issued Accounting Standards update
2015-03, <I>Simplifying the Presentation of Debt Issuance Costs</I> (&#147;ASU
2015-03&#148;). ASU 2015-03 changes the presentation of debt issuance costs in
financial statements, by requiring them to be presented in the balance sheet as
a direct deduction from the related debt liability, rather than as an asset.
Amortization of the costs is reported as interest expense. There is no change to
the current guidance on the recognition and measurement of debt issuance costs.
For public business entities, ASU 2015-03 will be effective for fiscal years,
and interim periods within those fiscal years, beginning after December 15,
2015, with early adoption permitted. The Company has not yet adopted ASU 2015-03
nor assessed its potential impact on its consolidated financial statements. </P>
<P align=justify style="text-indent:5%">In August 2015, the FASB issued Accounting Standards update
2015-15, <I>Interest &#150; Imputation of Interest</I>, (&#147;ASU 2015-15&#148;). ASU 2015-15
amends subtopic 835-30 of the accounting standards codification (which was
previously amended by ASU 2015-03), to allow for the capitalization of debt
issuance costs related to line of credit agreements. Capitalized costs would be
presented as an asset and subsequently amortized ratably over the term of the
line of credit. The Company has not yet adopted ASU 2015-15 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 style="text-indent:5%">In September 2015, the FASB issued Accounting Standards update
2015-16, <I>Simplifying the Accounting for Measurement-Period Adjustments</I>
(&#147;ASU 2015-16&#148;). ASU 2015-16 changes the recognition of business combination
adjustments by requiring acquirers to recognize adjustments to provisional
amounts identified during the measurement period in the reporting period in
which the adjustment amounts are determined. The acquirer is required to record
the effect on earnings of changes in depreciation, amortization, or other income
effects, if any, as a result of the change to the provisional amounts. These
amounts are calculated as if the accounting was completed at acquisition date.
The acquirer is also required to present separately on the face of the income
statement, or disclose in the notes, the amount recorded in current-period
earnings (by line item) that would have been recorded in previous reporting
periods had the adjustments been recognized as of the acquisition date. ASU
2015-16 will be effective for fiscal years, and interim periods within those
fiscal years, beginning after December 15, 2015. The Company has not yet adopted
ASU 2015-16 nor assessed its potential impact on its consolidated financial
statements.<I> </I></P>
<P align=justify><B>Note 3 &#150; Acquisition of National Loan Exchange, Inc.</B></P>
<P align=justify style="text-indent:5%">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:5%">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. In July 2015 the Company made its
first payment to the former owner of NLEX in the amount of $0.5 million. The
contingent consideration is capped at an aggregate of $5.0 million, and at
September 30, 2015, subject to the application of a 9% discount rate, is
estimated to have a present value of approximately $3.9 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 September 30, 2015, the
Company has recorded a current liability of $1.4 million for the estimated
second earn-out payment, and estimated that the non-current portion of the
contingent consideration is $2.5 million. </P>
<P align=justify style="text-indent:5%">In connection with the contingent consideration, during the
period January 1, 2015 through September 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%">See Note 7 for discussion of the intangible assets and goodwill
recorded in connection with the acquisition of NLEX. </P>
<P align=justify><B>Note 4 &#150; Real Estate Inventory Write-down</B></P>
<P align=justify style="text-indent:5%">In October 2015, the Company executed a listing agreement with
a real estate broker to list its real estate inventory for sale at a list price
of $4.9 million. The carrying value of the inventory had been $6.5 million. The
Company determined that the net realizable value for the inventory, based on the
most probable selling price net of costs to complete the sale, was $3.8 million.
As such, the Company recorded an inventory write-down charge during the three
months ended September 30, 2015, of $2.7 million, reducing the carrying cost of
the inventory to $3.8 million.</P>
<P align=center>9</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_10></A>
<P align=justify><B>Note 5 &#150; Stock-based Compensation </B></P>
<P align=justify style="text-indent:5%"><B>Options </B></P>
<P align=justify style="text-indent:5%">At September 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:5%">During the first nine months of 2015 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, 40,000 options expired and no options were
exercised or forfeited. </P>
<P align=justify style="text-indent:5%">&nbsp;The following summarizes the changes in common stock
options for the nine months ended September 30, 2015: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD 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 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>(40,000</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;0.90 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Outstanding at September 30, 2015 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%">2,175,000 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</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 September 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:5%">The Company recognized stock-based compensation expense related
to stock options of $0.1 million and $0.3 million for the three and nine months
ended September 30, 2015, respectively. As of September 30, 2015 there is
approximately $0.1 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 1.7 years. </P>
<P align=justify style="text-indent:5%"><B>Restricted Stock </B></P>
<P align=justify style="text-indent:5%">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:5%">The following summarizes the changes in restricted stock awards
for the nine months ended September 30, 2015: </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD 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%"><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=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%"><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=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>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=center 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>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;0.38 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Granted </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">&#151; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Vested </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>(150,000</TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right 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 September 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%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;0.38 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom width="12%" bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Vested awards at September 30, 2015 </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%">150,000 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;0.38 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE></DIV>
<P align=justify style="text-indent:5%">The Company recognized stock-based compensation expense related
to restricted stock awards of $0.1 million for the nine months ended September
30, 2015. As of September 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 1.5 years. </P>
<P align=center>10</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_11></A>
<P align=justify><B>Note 6 &#150; Earnings Per Share</B> </P>
<P align=justify style="text-indent:5%">The Company is required, in periods in which it has net income,
to calculate basic earnings per share (&#147;basic EPS&#148;) using the two-class method.
The two-class method is required because the Company&#146;s Class N preferred shares,
each of which is convertible to 40 common shares, have the right to receive
dividends or dividend equivalents should the Company declare dividends on its
common stock. Under the two-class method, earnings for the period are allocated
on a pro-rata basis to the common and preferred stockholders. The
weighted-average number of common and preferred shares outstanding during the
period is then used to calculate basic EPS for each class of shares. </P>
<P align=justify style="text-indent:5%">In periods in which the Company has a net loss, basic loss per
share is calculated by dividing the loss attributable to common stockholders by
the weighted-average number of common shares outstanding during the period. The
two-class method is not used 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%">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 nine months ended September 30, 2015 and 2014, the
Company recorded a net loss and therefore in both years excluded the outstanding
options as of September 30 from its calculation of diluted EPS, since they would
be anti-dilutive.</P>
<P align=justify><B>Note 7 &#150; Intangible Assets and Goodwill</B></P>
<P align=justify style="text-indent:5%"><B> Identifiable
  intangible assets </B></P>
<P align=justify style="text-indent:5%">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>
<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>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center 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=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>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>September 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=right 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=right width="8%" bgColor=#e6efff>8.4</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;(1,248</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;2,932 </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=right 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=right width="8%">10.4 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="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%">(374</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%">1,086 </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=right 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=right width="8%" bgColor=#e6efff>6.3 </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>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>(146</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>688 </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=right 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=right width="8%">0.7 </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%">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%">(47</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%">24 </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=right 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=right width="8%" bgColor=#e6efff>3.7 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="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>(13</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>35 </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=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=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%">(1,828</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%">4,765 </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="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>
    <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=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>
    <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=right 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=right 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=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 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%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%">&nbsp;(1,828</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="8%">&nbsp;7,202 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE>
<P align=justify style="text-indent:5%">Amortization expense during the first nine months of 2015 and
2014 was $0.5 million and $0.3 million, respectively.</P>
<P align=justify style="text-indent:5%">The estimated amortization expense as of September 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="80%" border=0>

  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center><B><U>Year</U></B> </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="12%"><B><U>Amount</U></B> </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center bgColor=#e6efff>2015 (remainder of year
      from October 1, 2015 to <BR>December 31, 2015) </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>152 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center>2016 </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">587 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center bgColor=#e6efff>2017 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>572 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center>2018 </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">572 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=center bgColor=#e6efff>2019 </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>566 </TD>
    <TD vAlign=bottom align=left width="2%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE></DIV>
<P align=center>11</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<A name=page_12></A>
<P align=justify><B style="margin-left:5%">Goodwill </B></P>
<P align=justify style="text-indent:5%">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 nine months ended September 30, 2015
and 2014. </P>
<DIV align=center>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="80%" border=0>

  <TR vAlign=top>
    <TD width="35%" align=left vAlign=bottom noWrap><B><U>Entity acquired </U></B></TD>
    <TD vAlign=bottom noWrap align=center width="4%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="21%"><B><U>Acquisition date
      </U></B></TD>
    <TD vAlign=bottom noWrap align=center width="24%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="13%"><B><U>Goodwill
    </U></B></TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Equity Partners </TD>
    <TD vAlign=bottom align=left width="4%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="21%" bgColor=#e6efff>June 2011 </TD>
    <TD vAlign=bottom align=left width="24%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="13%" bgColor=#e6efff>&nbsp;573 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>HGP </TD>
    <TD vAlign=bottom align=left width="4%">&nbsp;</TD>
    <TD vAlign=bottom align=center width="21%">February 2012 </TD>
    <TD vAlign=bottom align=left width="24%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="13%">4,728 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>NLEX </TD>
    <TD vAlign=bottom align=left width="4%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=center width="21%" bgColor=#e6efff>June 2014 </TD>
    <TD vAlign=bottom align=left width="24%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="13%" bgColor=#e6efff>3,545 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Total goodwill </TD>
    <TD vAlign=bottom align=left width="4%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="21%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="24%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="13%">&nbsp;8,846 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE></DIV>
<P align=justify><B>Note 8 &#150; Equity Method Investments</B></P>
<P align=justify style="text-indent:5%"><B>Summarized financial information &#150; Equity method accounted
asset liquidation investments </B></P>
<P align=justify style="text-indent:5%">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="80%" 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>Nine months
      ended </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="27%" colSpan=4><B>September 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>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;654 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>&nbsp;46 </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%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;105 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="12%">&nbsp;(53</TD>
    <TD vAlign=bottom align=left width="2%">) </TD></TR></TABLE></DIV>
<P align=justify><B>Note 9 &#150; Debt</B></P>
<P align=justify style="text-indent:5%">Outstanding debt at September 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="80%" 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%"><B>September 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=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><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 Debt </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>Related Party Debt </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>1,698 </TD>
    <TD vAlign=bottom align=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>4,198 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="12%" bgColor=#e6efff>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 Debt </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&#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>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right
    width="12%" bgColor=#e6efff>&nbsp;4,198 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left
    width="1%" bgColor=#e6efff>$</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:5%">The Company entered into a loan with an unrelated party (the
&#147;Third Party Debt&#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:5%">The Company&#146;s Related Party Debt (the &#147;Counsel Loan&#148;), which is
due on demand, was originally entered into in 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%">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 of the Counsel Loan 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 September 30, 2015 and December 31, 2014, the interest rate
on the loan was 5.25% . Please see Note 11 for further discussion of
transactions with Counsel.</P>
<P align=center>12</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_13></A>

<P align=justify style="text-indent:5%">The Credit Facility in existence at December 31, 2014, which is
included within third party debt on the condensed consolidated balance sheet,
was provided to HG LLC by a U.S. bank. The Credit Facility was repaid in full
and terminated in March 2015. </P>
<P align=justify><B>Note 10 &#150; Income Taxes </B></P>
<P align=justify style="text-indent:5%">At September 30, 2015 the Company has aggregate tax net
operating loss carry forwards of approximately $87.9 million ($59.1 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=justify style="text-indent:5%">The reported tax expense (benefit) varies from the amount that
would be provided by applying the statutory U.S. Federal income tax rate to the
loss from continuing operations before taxes primarily as a result of the change in the deferred tax asset valuation allowance.</P>
<P align=justify style="text-indent:5%">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 September 30, 2015. </P>
<P align=justify><B>Note 11 &#150; Related Party Transactions</B></P>
<P align=justify><B> Debt with Counsel </B></P>
<P align=justify style="text-indent:5%">Until the second quarter of 2014, as discussed below, Counsel
was the Company&#146;s majority shareholder. Counsel remained a related party
following the distribution of its investment in HGI to Counsel shareholders as a
result of the Services Agreement discussed below. The Services Agreement
terminated on August 31, 2015, however subsequent to its termination Counsel
remained a related party because Allan Silber, an affiliate of Counsel, is the
Company&#146;s chairman of the board, and a significant shareholder of the Company.
At September 30, 2015 and December 31, 2014, the Company reported amounts owed
to Counsel of $1.7 million and $3.0 million, respectively, as related party debt
(see Note 9). Total interest of $0.4 million has been accrued on the debt
through September 30, 2015, and remains unpaid. </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><B>Counsel Services Provided to the Company </B></P>
<P align=justify style="text-indent:5%">Beginning in December 2004, HGI and Counsel entered into
successive annual management services agreements (collectively, the
&#147;Agreement&#148;). Under the terms of the Agreement, HGI agreed to pay Counsel for
ongoing services provided to HGI by Counsel personnel. These services included
preparation of the Company&#146;s financial statements and regulatory filings,
taxation matters, stock-based compensation administration, Board administration,
patent portfolio administration and litigation matters. The Counsel employees
providing the services were: 1) its Executive Vice President, Secretary and
Chief Financial Officer, 2) its Tax Manager, 3) an Accounting Manager, and 4)
its Accounts Payable Clerk. These employees have the same or similar positions
with HGI, but none of them received compensation from HGI. Rather, Counsel
allocated to HGI a percentage, based on time incurred, of the employees&#146; base
compensation paid by Counsel. Beginning in the first quarter of 2011, additional
amounts were charged to HGI for Counsel services 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:5%">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=justify style="text-indent:5%">Following this disposition, the Company and Counsel entered
into a replacement management services agreement (the &#147;Services Agreement&#148;).
Under the terms of the Services Agreement, Counsel remained as external manager
and continued to provide the same services, at similar rates, until the Services
Agreement was terminated effective August 31, 2015, as described more fully in
the Current Report on Form 8-K filed with the SEC on September 1, 2015.</P>
<P align=justify style="text-indent:5%">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="80%" border=0>
  <TR vAlign=top>
    <TD width="56%" align=center vAlign=bottom noWrap>&nbsp; </TD>
    <TD vAlign=bottom noWrap
    align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap
    align=center colSpan=4><B>Nine months
      ended September 30,</B> </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="18%"><B>2015</B> </TD>
    <TD vAlign=bottom align=left width="4%">&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="19%"><B>2014</B> </TD>
    <TD vAlign=bottom align=left width="1%">&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="18%" bgColor=#e6efff>240 </TD>
    <TD vAlign=bottom align=left width="4%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right width="19%" bgColor=#e6efff>270 </TD>
    <TD vAlign=bottom align=left width="1%" 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="18%">50 </TD>
    <TD vAlign=bottom align=left width="4%">&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="19%">174 </TD>
    <TD vAlign=bottom align=left width="1%">&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="18%" bgColor=#e6efff>290 </TD>
    <TD vAlign=bottom align=left width="4%" 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="19%" bgColor=#e6efff>444 </TD>
    <TD vAlign=bottom align=left width="1%"
  bgColor=#e6efff>&nbsp;</TD></TR></TABLE>
</DIV>
<P align=justify><B>Transactions with Other Related Parties </B></P>
<P align=justify style="text-indent:5%">The Company leases office space in Foster City, CA as part of
the operations of HGP. The premises are owned by an entity that is jointly
controlled by 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
nine months ended September 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="80%" border=0>
  <TR vAlign=top>
    <TD width="55%" align=center noWrap>&nbsp; </TD>
    <TD noWrap align=center
    width="1%">&nbsp;</TD>
    <TD noWrap align=center
    colSpan=4><B>Nine months ended September 30,</B> </TD>
    <TD noWrap align=center width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left><B>Leased premises location</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="20%"><B>2015</B> </TD>
    <TD align=left width="3%">&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="19%"><B>2014</B> </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF">Foster City, CA </TD>
    <TD width="1%" align=left bgcolor="#E6EFFF">$</TD>
    <TD width="20%" align=right bgcolor="#E6EFFF">&nbsp;171 </TD>
    <TD width="3%" align=left bgcolor="#E6EFFF">&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF">$</TD>
    <TD width="19%" align=right bgcolor="#E6EFFF">&nbsp;171 </TD>
    <TD width="1%" align=left bgcolor="#E6EFFF">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left>Edwardsville, IL </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=right width="20%">73 </TD>
    <TD align=left width="3%">&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="19%">32 </TD>
    <TD align=left width="1%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left bgcolor="#E6EFFF">Total </TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double">$</TD>
    <TD
      width="20%" align=right bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double">&nbsp;244 </TD>
    <TD width="3%" align=left bgcolor="#E6EFFF">&nbsp;</TD>
    <TD width="1%" align=left bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double">$</TD>
    <TD
      width="19%" align=right bgcolor="#E6EFFF" style="BORDER-BOTTOM: #000000 3px double">&nbsp;203 </TD>
    <TD width="1%" align=left bgcolor="#E6EFFF">&nbsp;</TD></TR></TABLE>
</DIV>
<P align=justify><B>Note 12 &#150; Subsequent Events </B></P>
<P align=justify style="text-indent:5%">The Company has evaluated events subsequent to September 30,
2015 for disclosure. There have been no material subsequent events requiring
disclosure in this Report except for the event already disclosed in Note 4 to  the
unaudited condensed consolidated  financial statements.</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:5%">The following discussion and analysis should be read in
conjunction with the information contained in the unaudited condensed
consolidated interim financial statements of the Company and the related notes
thereto for the three-month and nine-month periods ended September 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:5%"><I>This Quarterly Report on Form 10-Q (the &#147;Report&#148;) contains
certain &#147;forward-looking statements&#148; that are based on management&#146;s exercise of
business judgment as well as assumptions made by, and information currently
available to, management. When used in this document, the words &#147;may,&#148;
</I>"<I>will,&#148; &#147;anticipate,&#148; &#147;believe,&#148; &#147;estimate,&#148; &#147;expect,&#148; &#147;intend,&#148; and
words of similar import, are intended to identify any forward-looking
statements. You should not place undue reliance on these forward-looking
statements. These statements reflect our current view of future events and are
subject to certain risks and uncertainties, as noted in the Company&#146;s Annual
Report on Form 10-K, filed with the SEC, and as noted below. Should one or more
of these risks or uncertainties materialize, or should underlying assumptions
prove incorrect, our actual results could differ materially from those
anticipated in these forward-looking statements. We undertake no obligation, and
do not intend, to update, revise or otherwise publicly release any revisions to
these forward-looking statements to reflect events or circumstances after the
date hereof, or to reflect the occurrence of any unanticipated events. Although
we believe that our expectations are based on reasonable assumptions, we can
give no assurance that our expectations will materialize.</I></P>
<P align=justify><B>Overview, History and Recent Developments </B></P>
<P align=justify style="text-indent:5%">Heritage Global Inc. (&#147;HGI,&#148; &#147;we&#148; or the &#147;Company&#148;) was
incorporated in the State of Florida in 1983 under the name &#147;MedCross, Inc.&#148; The
Company&#146;s name was changed to &#147;I-Link Incorporated&#148; in 1997, to &#147;Acceris
Communications Inc.&#148; in 2003, to &#147;C2 Global Technologies Inc.&#148; in 2005, to
&#147;Counsel RB Capital Inc.&#148; in 2011, and to Heritage Global Inc. effective August
22, 2013. The most recent name change more closely identifies the Company with
its core auction business, Heritage Global Partners, Inc. (&#147;HGP&#148;). </P>
<P align=justify style="text-indent:5%">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:5%">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. 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:5%">The organization chart below outlines the basic corporate
structure of the Company as of September 30, 2015. </P>
<P align=center><IMG src="form10qx16x1.jpg" border=0 width="612" height="259"> </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>Registrant.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(2) </TD>
    <TD>
      <P align=justify>Full service, global auction, appraisal and asset
      advisory company.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(3) </TD>
    <TD>
      <P align=justify>Asset liquidation company which acquires and monetizes
      distressed and surplus assets.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(4) </TD>
    <TD>
      <P align=justify>Investment banking firm specializing in financially
      distressed companies and properties.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(5) </TD>
    <TD>
      <P align=justify>Broker of charged-off receivables.</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(6) </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:5%">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:5%">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:5%">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:5%">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=center>16</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_17></A>
<P align=justify style="text-indent:5%">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. 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:5%">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:5%">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:5%">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:5%">We are subject to federal, state and local consumer protection
laws, including laws protecting the privacy of customer non-public information
and regulations prohibiting unfair and deceptive trade practices. Many
jurisdictions also regulate "auctions" and "auctioneers" and may regulate online
auction services. These consumer protection laws and regulations could result in
substantial compliance costs and could interfere with the conduct of our
business. </P>
<P align=justify style="text-indent:5%">Legislation in the United States, including the Sarbanes-Oxley
Act of 2002 and the Dodd-Frank Act of 2010, has increased public companies&#146;
regulatory and compliance costs as well as the scope and cost of work provided
by independent registered public accountants and legal advisors. The mandatory
adoption of XBRL reporting in 2011 has also increased the Company&#146;s costs paid
to third party service providers. As regulatory and compliance guidelines
continue to evolve, we expect to continue to incur costs, which may or may not
be material, in order to comply with legislative requirements or rules,
pronouncements and guidelines by regulatory bodies. </P>
<P align=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:5%">Management&#146;s Discussion and Analysis of Financial Condition and
Results of Operations references our unaudited condensed consolidated interim
financial statements, which have been prepared in accordance with generally
accepted accounting principles in the United States of America (&#147;GAAP&#148;). This
requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and the disclosure of contingent assets and
liabilities at the date of the financial statements, as well as the reported
amounts of revenue and expenses during the reporting period. Management bases
its estimates and judgments on historical experience and various other factors
that are considered to be reasonable under the circumstances. Actual results
could differ from those estimates. </P>
<P align=justify style="text-indent:5%">Significant estimates required in the preparation of the
unaudited condensed consolidated interim financial statements included in this
Report include the assessment of collectability of revenue recognized, and the
valuation of 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:5%">The critical accounting policies used in the preparation of our
audited consolidated financial statements are discussed in our Annual Report on
Form 10-K for the year ended December 31, 2014. There have been no changes to
these policies in the first nine 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: 5%"><B><I>Liquidity</I></B> </P>
<P align=justify style="text-indent:5%">At September 30, 2015 the Company had a working capital deficit
of $7.8 million, as compared to a working capital deficit of $4.0 million at
December 31, 2014, an increase of approximately $3.8 million. </P>
<P align=justify style="text-indent:5%">The Company&#146;s current assets decreased to $4.4 million compared
to $7.6 million at December 31, 2014. The most significant change was a decrease
of $2.3 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 proceeds received in 2015
were subsequently used to repay third party and related party debt.</P>
<P align=justify style="text-indent:5%">The Company&#146;s current liabilities increased to $12.3 million
compared to $11.5 million at December 31, 2014. The current portion of third
party debt increased by $2.0 million and the current portion of contingent
consideration increased by $0.6 million. This was offset slightly by accounts
payable and accrued liabilities which decreased $0.5 million, and the Counsel
Loan which decreased $1.3 million. 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 million from December 31, 2014. The Third
Party Loan matures on January 15, 2016.</P>
<P align=justify style="text-indent:5%">During the first nine months of 2015, the Company&#146;s primary
sources of cash were the operations of its asset liquidation business, cash
receipts of $3.2 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:5%">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 September 30, 2015 and December 31, 2014, these assets totaled approximately
$4.0 million and $7.5 million, respectively. </P>
<P align=justify style="text-indent:5%">The Company expects that its asset liquidation business will
continue to be the primary source of cash required for ongoing operations for
the foreseeable future.</P>
<P align=justify style="text-indent:5%"><B><I>Ownership Structure and Capital Resources</I></B><I>
</I></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD width="10%"  ></TD>
    <TD align=left >&#149; </TD>
    <TD align=left width="85%">
      <P align=justify>At September 30, 2015 the Company had stockholders&#146;
      equity of $8.9 million, as compared to $13.5 million at December 31, 2014.
      </P></TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD >&nbsp; </TD>
    <TD width="85%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD width="10%" ></TD>
    <TD align=left >&#149; </TD>
    <TD align=left width="85%">
      <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 continued to provide management and other services to HGI until
      the Services Agreement was terminated effective August 31, 2015. For more
      detail regarding the Services Agreement, see Note 11 in the unaudited
      condensed consolidated financial statements. </P></TD></TR>
  <TR>
    <TD width="10%" >&nbsp;</TD>
    <TD >&nbsp; </TD>
    <TD width="85%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD width="10%" ></TD>
    <TD align=left >&#149; </TD>
    <TD align=left width="85%">
      <P align=justify>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. 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.</P></TD></TR></TABLE>
<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:5%">Cash and cash equivalents at September 30, 2015 were $2.7
million as compared to $3.6 million at December 31, 2014, a decrease of
approximately $0.9 million. </P>
<P align=justify style="text-indent:5%"><B><I>Cash used in or provided by operating activities
</I></B>Cash used in operating activities was $0.9 million during the nine
months ended September 30, 2015 as compared to $1.3 million cash provided during
the same period in 2014. During the first nine months of 2015 the Company had a
pre-tax loss of $4.9 million, as compared to a pre-tax loss of $1.6 million for
the same period in 2014, an increase of $3.3 million. The Company recorded a
non-cash real estate inventory write-down charge during the nine months ended
September 30, 2015, which contributed to $2.7 million of the increase in the
pre-tax loss. The operations of NLEX, which was acquired during the second
quarter of 2014, generated $1.3 million of operating profit for the nine months
ended September 30, 2015, excluding the NLEX related amortization of intangible
assets, compared to $0.3 million for the nine months ended September 30, 2014
(which included only four months of NLEX operations). </P>
<P align=justify style="text-indent:5%">With respect to operations, the Company&#146;s operating loss for
the nine month period ended September 30, 2015 was $4.6 million as compared to
$1.4 million for the same period in 2014. The increase in the loss was primarily
attributable to the real estate inventory write-down charge recorded in 2015.
This was offset partially by gross profit from asset liquidation operations,
including earnings of equity accounted asset liquidation investments, which
increased by $1.2 million. This change in gross profit was largely due to the
inclusion of NLEX gross profit of $3.1 million in 2015. Selling, general and
administrative expenses increased by approximately $1.5 million, almost all of
which related to the 2015 inclusion of NLEX operations for the entire nine month
period.</P>
<P align=justify style="text-indent: 5%"><B><I>Cash provided by or used in investing activities
</I></B>Cash provided by investing activities during the nine months ended
September 30, 2015 was $2.6 million, as compared to $1.5 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 items were the net $1.4
million cash paid to acquire NLEX and $0.6 million of investments in equity
method investments. 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:5%"><B><I>Cash used in or provided by financing activities
</I></B>Cash used in financing activities was $2.7 million during the nine
months ended September 30, 2015, as compared to $1.4 million cash provided
during the same period in 2014. The 2015 activity consisted of net $1.6 million
of debt repaid to Counsel, $0.5 million of debt repaid to third parties, and
$0.5 million of contingent consideration paid. In 2014, the Company received
$1.5 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:5%">The following table sets out the Company&#146;s condensed
consolidated results of operations for the three and nine months ended September
30, 2015 and 2014 (dollars in thousands).</P>
<P align=justify><B>Quarterly and Year to Date Statement of Operations</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 vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="17%" 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="17%" colSpan=4><B>Change</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="17%" colSpan=4><B>Nine 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="17%" colSpan=4><B>Change</B>
    </TD>
    <TD vAlign=bottom align=left 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="7%"><B><U>Sept 30, 2015
      </U></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="7%"><STRONG><U>Sept 30,
      2014</U></STRONG></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="7%"><B><U>Dollars</U></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="7%"><B><U>Percent</U></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="7%"><B><U>Sept 30,
      2015</U></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="7%"><B><U>Sept 30,
      2014</U></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="7%"><B><U>Dollars</U></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="7%"><B><U>Percent</U></B> </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom><B>Revenue</B> </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" align=left vAlign=bottom>&nbsp; </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Asset liquidation: </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="7%">&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="7%">&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="7%">&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="7%">&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="7%">&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="7%">&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="7%">&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="7%">&nbsp; </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Commissions and other </TD>
    <TD width="1%" align=left vAlign=bottom>$</TD>
    <TD width="7%" align=right vAlign=bottom>&nbsp;2,358 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>$</TD>
    <TD width="7%" align=right vAlign=bottom>&nbsp;4,738 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>$</TD>
    <TD width="7%" align=right vAlign=bottom>&nbsp;(2,380</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>-50% </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>$</TD>
    <TD width="7%" align=right vAlign=bottom>&nbsp;7,549 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>$</TD>
    <TD width="7%" align=right vAlign=bottom>&nbsp;6,212 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>$</TD>
    <TD width="7%" align=right vAlign=bottom>&nbsp;1,337 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>22% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>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="7%">682 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">1,365 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(683</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">-50% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">2,094 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">4,687 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(2,593</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">-55% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Total revenue </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>3,040 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>6,103 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(3,063</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>-50% </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>9,643 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>10,899 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(1,256</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>-12% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom><B>Operating costs and expenses:</B> </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" align=left vAlign=bottom>&nbsp; </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Asset liquidation </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">516 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">3,385 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(2,869</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">-85% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">2,128 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">4,419 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(2,291</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">-52% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Real estate inventory write-down </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>2,748 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>- </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>2,748 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>100% </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>2,748 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>- </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>2,748 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>100% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Selling, general and administrative </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">3,045 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">2,698 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">347 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">13% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">8,953 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">7,456 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">1,497 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">20% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Depreciation and amortization </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">166 </TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">119 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">47 </TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">39% </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">490 </TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">357 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">133 </TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">37% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Total operating costs and expenses </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">6,475 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">6,202 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">273 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">4% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">14,319 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">12,232 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">2,087 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">17% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR bgcolor="#e6efff">
    <TD vAlign=bottom>&nbsp; </TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
    <TD width="2%" vAlign=bottom>&nbsp;</TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
    <TD width="2%" vAlign=bottom>&nbsp;</TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
    <TD width="2%" vAlign=bottom>&nbsp;</TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
    <TD width="2%" vAlign=bottom>&nbsp;</TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
    <TD width="2%" vAlign=bottom>&nbsp;</TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
    <TD width="2%" vAlign=bottom>&nbsp;</TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
    <TD width="2%" vAlign=bottom>&nbsp;</TD>
    <TD width="1%" vAlign=bottom>&nbsp;</TD>
    <TD width="7%" vAlign=bottom>&nbsp; </TD>
  <TD width="2%" vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>(Losses) earnings 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="7%">(34</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(41</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">7 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">-17% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">105 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(53</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">158 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">298% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Operating Loss </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(3,469</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(140</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(3,329</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>2378% </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(4,571</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(1,386</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(3,185</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>230% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD>
    <TD vAlign=bottom width="1%">&nbsp;</TD>
    <TD vAlign=bottom width="7%">&nbsp; </TD>
    <TD vAlign=bottom width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom><B>Other income (expenses):</B> </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" 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="7%" align=left vAlign=bottom>&nbsp; </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Earnings of other equity method investments
    </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="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="7%">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="7%">(129</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">-100% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">5 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">164 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(159</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">-97% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Interest expense - third party </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(127</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(79</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(48</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>61% </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(262</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(250</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>(12</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD width="1%" align=left vAlign=bottom>&nbsp;</TD>
    <TD width="7%" align=right vAlign=bottom>5% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Interest expense - related party </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(21</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(43</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">22 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">-51% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(66</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">(149</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">83 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="7%">-56% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Total other (expense) income </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">(148</TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">) </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">7 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">(155</TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">) </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">-2214% </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">(323</TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">) </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">(235</TD>
    <TD width="2%" align=left vAlign=bottom>) </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">(88</TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">) </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">37% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Loss before income tax expense </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(3,617</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(133</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(3,484</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">2620% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(4,894</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(1,621</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">(3,273</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="7%">202% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top bgcolor="#e6efff">
    <TD align=left vAlign=bottom>Income tax expense </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">20 </TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">55 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">(35</TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">) </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">- </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">23 </TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">24,722 </TD>
    <TD width="2%" align=left vAlign=bottom>&nbsp;</TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">(24,699</TD>
    <TD
    width="2%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">) </TD>
    <TD
    width="1%" align=left vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">&nbsp;</TD>
    <TD
    width="7%" align=right vAlign=bottom style="BORDER-BOTTOM: #000000 1px solid">-100% </TD>
  <TD width="2%" align=left vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Net loss </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">&nbsp;(3,637</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">&nbsp;(188</TD>
    <TD vAlign=bottom align=left width="2%">) </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">&nbsp;(3,449</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">1835% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">&nbsp;(4,917</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="2%">) </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">&nbsp;(26,343</TD>
    <TD vAlign=bottom align=left width="2%" style="border-bottom-style: double; border-bottom-width: 3">) </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">$</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">21,426 </TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: 3px double #000000; " vAlign=bottom align=right
    width="7%">-81% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR></TABLE>
<P align=justify style="text-indent:5%">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 September 30, 2015 Compared to
Three-Month Period Ended September 30, 2014 </I></B><B></B></P>
<P align=justify style="text-indent:5%">Asset liquidation revenues were $3.0 million in 2015 compared
to $6.1 million in 2014, asset liquidation expense was $0.5 million in 2015
compared to $3.4 million in 2014, and losses of equity method asset liquidation
investments were $34,000 in 2015 compared to $41,000 in 2014. The asset
liquidation gross profit was therefore $2.5 million in 2015 compared to $2.7
million in 2014, a decrease of $0.2 million or 7%. 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 decreased gross profit in the current quarter reflects the vagaries of the
timing of asset liquidation transactions.</P>
<P align=justify style="text-indent:5%">The Company recorded a $2.7 million real estate inventory
write-down charge during the three months ended September 30, 2015. No charge
was taken in the comparable 2014 period. The write-down represented a net
realizable value adjustment to the carrying value of the Company&#146;s real estate
inventory.</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:5%"><B>Selling, general and administrative expense</B>, including
expenses paid to related parties, was $3.0 million during the three months ended
September 30, 2015, compared to $2.7 million during the same period in 2014, an
increase of approximately $0.3 million or 11%.</P>
<P align=justify style="text-indent:5%">Significant components of selling, general and administrative
expense were as shown below (dollars in thousands): </P>
<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>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center 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="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left 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="23%" colSpan=4><B>September
      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="10%">&nbsp; </TD>
    <TD vAlign=bottom noWrap align=left 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="10%"><B><U>2015</U></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="10%"><B><U>2014</U></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="10%"><B><U>% change</U></B>
    </TD>
    <TD vAlign=bottom noWrap align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Compensation </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>&nbsp; &nbsp;HGP </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;1,100 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;975 </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%">13% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Equity Partners
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>377 </TD>
    <TD vAlign=bottom align=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>291 </TD>
    <TD vAlign=bottom align=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>30% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;NLEX </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">443 </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%">425 </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%">4% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Former
      President's salary </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>34 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>34 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Stock-based compensation </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">41 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">118 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">-65% </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="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>Legal </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">84 </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%">53 </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%">58% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Consulting </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>174 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>130 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>34% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Counsel management fees </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">60 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">90 </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%">-33% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Accounting and tax consulting
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>51 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>82 </TD>
    <TD vAlign=bottom align=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>-38% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Insurance, including Directors and Officers
      liability </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">61 </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%">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="10%">79% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Occupancy </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>154 </TD>
    <TD vAlign=bottom align=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>134 </TD>
    <TD vAlign=bottom align=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>15% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Travel and entertainment </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">221 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">156 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">42% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Advertising and promotion </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>138 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>68 </TD>
    <TD vAlign=bottom align=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>103% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">107 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">108 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">-1% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Total Selling,
      General &amp; Administrative </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="10%" bgColor=#e6efff>3,045 </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="10%" bgColor=#e6efff>2,698 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=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></TABLE>
<P align=justify style="text-indent:5%">The increases in insurance, occupancy, travel and
entertainment, and advertising and promotion expense are primarily due to the
general growth of operations for HGP, Equity Partners and NLEX. The increase in
legal expense results from work performed related to the Company&#146;s real estate
inventory. The decrease in accounting expense is primarily due to independent
contractors included in 2014 which have been replaced with full time employees
in 2015. The decrease in stock-based compensation is primarily the result of
awards becoming fully vested during 2015 and not incurring any related expense
in the third quarter.</P>
<P align=justify style="text-indent:5%"><B>Depreciation and amortization expense</B> was $166,000 in
2015 compared to $119,000 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>Nine-Month Period Ended September 30, 2015 Compared to
Nine-Month Period Ended September 30, 2014 </I></B><B></B></P>
<P align=justify style="text-indent:5%">Asset liquidation revenues were $9.6 million in 2015 compared
to $10.9 million in 2014, asset liquidation expense was $2.1 million in 2015
compared to $4.4 million in 2014, and earnings of equity method asset
liquidation investments were $0.1 million in 2015 compared to a loss of $53,000
in 2014. The asset liquidation gross profit was therefore $7.6 million in 2015
compared to $6.4 million in 2014, an increase of approximately $1.2 million or
19%. 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 $3.1 million of
the year to date asset liquidation gross profit in 2015 compared to $1.1 million
for the period from acquisition (May 31, 2014) through September 30, 2014.</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:5%">The Company recorded a $2.7 million real estate inventory
write-down charge during the nine months ended September 30, 2015. No charge was
taken in the comparable 2014 period. The write-down represented a net realizable
value adjustment to the carrying value of the Company&#146;s real estate
inventory.</P>
<P align=justify style="text-indent:5%"><B>Selling, general and administrative expense</B>, including
expenses paid to related parties, was $9.0 million during the nine months ended
September 30, 2015, compared to $7.5 million during the same period in 2014, an
increase of approximately $1.5 million or 20%. Selling, general and
administrative expenses increased overall primarily due to the inclusion of NLEX
expenses of $1.9 million in 2015 compared to $0.8 million in the comparative
period in 2014. </P>
<P align=justify style="text-indent:5%">Significant components of selling, general and administrative
expense were as shown below (dollars in thousands): </P>
<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>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center width="23%" colSpan=4><B>Nine 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="10%">&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="23%" colSpan=4><B>September
      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="10%">&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="10%"><B><U>2015</U></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="10%"><B><U>2014</U></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="10%"><B><U>% change</U></B>
    </TD>
    <TD vAlign=bottom noWrap align=center width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Compensation </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>&nbsp; &nbsp;HGP </TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;3,093 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">$</TD>
    <TD vAlign=bottom align=right width="10%">&nbsp;2,927 </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">6% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Equity Partners
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>1,047 </TD>
    <TD vAlign=bottom align=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>826 </TD>
    <TD vAlign=bottom align=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>27% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;NLEX </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">1,342 </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%">586 </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%">129% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Former
      President's salary </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>103 </TD>
    <TD vAlign=bottom align=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>103 </TD>
    <TD vAlign=bottom align=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>- </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>&nbsp; &nbsp;Stock-based compensation </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">317 </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%">363 </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%">-13% </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="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>Legal </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">198 </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%">220 </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%">-10% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Consulting </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>401 </TD>
    <TD vAlign=bottom align=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>358 </TD>
    <TD vAlign=bottom align=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>12% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Counsel management fees </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">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%">270 </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%">-11% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Accounting and tax consulting
    </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>154 </TD>
    <TD vAlign=bottom align=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>271 </TD>
    <TD vAlign=bottom align=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>-43% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Insurance, including Directors and Officers
      liability </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">146 </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%">113 </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%">29% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Occupancy </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>447 </TD>
    <TD vAlign=bottom align=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>373 </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>20% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Travel and entertainment </TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">688 </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%">484 </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%">42% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Advertising and promotion </TD>
    <TD vAlign=bottom align=left width="1%" bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%" bgColor=#e6efff>320 </TD>
    <TD vAlign=bottom align=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>221 </TD>
    <TD vAlign=bottom align=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>45% </TD>
    <TD vAlign=bottom align=left width="2%" bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Other </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">457 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right
    width="10%">341 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left
    width="2%">&nbsp;</TD>
    <TD vAlign=bottom align=left width="1%">&nbsp;</TD>
    <TD vAlign=bottom align=right width="10%">34% </TD>
    <TD vAlign=bottom align=left width="2%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp; &nbsp;Total Selling,
      General &amp; Administrative </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="10%" bgColor=#e6efff>8,953 </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="10%" bgColor=#e6efff>7,456 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=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></TABLE>
<P align=justify style="text-indent:5%">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 nine months in 2015, as compared to
only four months 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 decrease in stock-based compensation is primarily the
result of awards becoming fully vested during the 2015.</P>
<P align=justify style="text-indent:5%"><B>Depreciation and amortization expense</B> was $0.5 million
in 2015 compared to $0.4 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:5%">We prepared our unaudited condensed consolidated financial
statements in accordance with generally accepted accounting principles in the
United States (&#147;GAAP&#148;). </P>
<P align=justify style="text-indent:5%">We use the non-GAAP financial measure &#147;EBITDA&#148; in assessing the
Company&#146;s results. Additionally, we use an alternative measure, &#147;Adjusted
EBITDA,&#148; to further reconcile from the standard definition to an amount
management believes is a more appropriate metric for the Company. We define
Adjusted EBITDA as net loss plus interest expense, provision for income taxes,
stock-based compensation, inventory write-downs, depreciation and amortization.
We believe that Adjusted 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
Adjusted 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
Adjusted EBITDA is a useful supplemental tool to evaluate the underlying
operating performance of the Company on an ongoing basis. Our use of Adjusted
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 Adjusted EBITDA for the periods presented (in
thousands).</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=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD colspan="19" align=center vAlign=bottom noWrap>&nbsp;&nbsp;&nbsp;<b>For
      the three months ended</b>&nbsp;&nbsp;&nbsp;&nbsp;        </TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center colSpan=4><B>Nine months
      ended</B> </TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom noWrap align=center>&nbsp; </TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD width="6%" align=center vAlign=bottom noWrap><B><U>9/30/2015
    </U></B></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD
      width="6%" align=center vAlign=bottom noWrap><STRONG><U>6/30/2015</U></STRONG></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD
      width="6%" align=center vAlign=bottom noWrap><STRONG><U>3/31/2015</U></STRONG></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD
      width="6%" align=center vAlign=bottom noWrap><STRONG><U>12/31/2014</U></STRONG></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD
      width="6%" align=center vAlign=bottom noWrap><STRONG><U>9/30/2014</U></STRONG></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD
      width="6%" align=center vAlign=bottom noWrap><STRONG><U>6/30/2014</U></STRONG></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD
      width="6%" align=center vAlign=bottom noWrap><STRONG><U>3/31/2014</U></STRONG></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD width="6%" align=center vAlign=bottom noWrap><B><U>Sept 30, 2015
      </U></B></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD>
    <TD width="6%" align=center vAlign=bottom noWrap><STRONG><U>Sept 30,
      2014</U></STRONG></TD>
    <TD vAlign=bottom noWrap align=center>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp;</TD>
    <TD vAlign=bottom>&nbsp; </TD>
    <TD vAlign=bottom>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Net loss </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(3,637</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(693</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(587</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(171</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(188</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(584</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(25,571</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(4,917</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD>
    <TD width="1%" align=left vAlign=bottom bgColor=#e6efff>$</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>&nbsp;(26,343</TD>
    <TD width="2%" align=left vAlign=bottom bgColor=#e6efff>) </TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Add back: </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Depreciation and amortization    </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>166 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>165 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>159 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>209 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>119 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>120 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>118 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>490 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>357 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Interest expense </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>148 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>24 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>156 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>305 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>122 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>139 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>138 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>328 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=right>399 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Income tax expense </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>20 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>3 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>55 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>24,667 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>23 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right bgColor=#e6efff>24,722 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left><B>EBITDA</B> </TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;(3,303</TD>
    <TD vAlign=bottom align=left>) </TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;(504</TD>
    <TD vAlign=bottom align=left>) </TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;(269</TD>
    <TD vAlign=bottom align=left>) </TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;343 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;108 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;(325</TD>
    <TD vAlign=bottom align=left>) </TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;(648</TD>
    <TD vAlign=bottom align=left>) </TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;(4,076</TD>
    <TD vAlign=bottom align=left>) </TD>
    <TD vAlign=bottom align=left>$</TD>
    <TD vAlign=bottom align=right>&nbsp;(865</TD>
    <TD vAlign=bottom align=left>) </TD></TR>
  <TR>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp; </TD>
    <TD vAlign=bottom bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Management add back: </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD vAlign=bottom align=left>&nbsp; </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff>Real estate inventory
      write-down </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>2,748 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>2,748 </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD vAlign=bottom align=right bgColor=#e6efff>- </TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left>Stock based compensation </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>41 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>156 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>120 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>121 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>118 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>122 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>123 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>317 </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=left>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" vAlign=bottom align=right>363 </TD>
    <TD vAlign=bottom align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=bottom align=left bgColor=#e6efff><B>Adjusted EBITDA</B> </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;(514</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;(348</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;(149</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;464 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;226 </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;(203</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;(525</TD>
    <TD vAlign=bottom align=left bgColor=#e6efff>) </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;(1,011</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>)&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=left bgColor=#e6efff>$</TD>
    <TD style="BORDER-BOTTOM: #000000 3px double" vAlign=bottom align=right bgColor=#e6efff>&nbsp;(502</TD>
  <TD vAlign=bottom align=left bgColor=#e6efff>)</TD></TR></TABLE>
</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:5%">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
September 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 $17,000 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>
<P align=justify style="text-indent:5%">We did not have any foreign currency hedges or other derivative
financial instruments as of September 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:5%">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:5%">Further, there were no changes in our internal control over
financial reporting during the third 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. (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 vAlign=top noWrap align=left ><B>Exhibit No.</B> </TD>
    <TD vAlign=top noWrap align=center width="90%"><B>Identification of
  Exhibit</B> </TD></TR>
  <TR>
    <TD vAlign=top align=right >&nbsp;</TD>
  <TD vAlign=top align=center width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee ><a href="exhibit31-1.htm">31.1 </a></TD>
    <TD vAlign=top align=left width="90%" 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 vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee ><a href="exhibit31-2.htm">31.2 </a></TD>
    <TD vAlign=top align=left width="90%" 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 vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee ><a href="exhibit32-1.htm">32.1 </a></TD>
    <TD vAlign=top align=left width="90%" 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 vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee ><a href="exhibit32-2.htm">32.2 </a></TD>
    <TD vAlign=top align=left width="90%" 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 vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee >101.INS </TD>
    <TD vAlign=top align=left width="90%" bgColor=#eeeeee>XBRL Instance
  Document </TD></TR>
  <TR>
    <TD vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee >101.SCH </TD>
    <TD vAlign=top align=left width="90%" bgColor=#eeeeee>XBRL Taxonomy
  Extension Schema Document </TD></TR>
  <TR>
    <TD vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee >101.CAL </TD>
    <TD vAlign=top align=left width="90%" bgColor=#eeeeee>XBRL Taxonomy
  Extension Calculation Linkbase Document </TD></TR>
  <TR>
    <TD vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee >101.DEF </TD>
    <TD vAlign=top align=left width="90%" bgColor=#eeeeee>XBRL Taxonomy
  Extension Definition Linkbase Document </TD></TR>
  <TR>
    <TD vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee >101.LAB </TD>
    <TD vAlign=top align=left width="90%" bgColor=#eeeeee>XBRL Taxonomy
  Extension Labels Linkbase Document </TD></TR>
  <TR>
    <TD vAlign=top align=left >&nbsp;</TD>
  <TD vAlign=top align=left width="90%" >&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD vAlign=top align=left bgColor=#eeeeee >101.PRE </TD>
    <TD vAlign=top align=left width="90%" bgColor=#eeeeee>XBRL Taxonomy
Extension Presentation Linkbase Document </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:5%">Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunder duly authorized.</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD align=center>&nbsp;</TD>
    <TD align=left width="50%" colSpan=2><STRONG><U>Heritage Global
      Inc</U></STRONG>. </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>Date: November 12, 2015 </TD>
    <TD align=left width="5%">By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%">/s/
      Ross Dove </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Ross Dove </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Chief Executive Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">(Principal Executive Officer) </TD></TR>
  <TR>

    <TD>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR>
    <TD>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD width="45%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%">/s/
      Scott A. West </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Scott A. West </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Chief Financial Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">(Principal Financial Officer and Principal
      Accounting </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Officer) </TD></TR></TABLE>
<P align=center>28</P>
<HR align=center width="100%" color=black noShade SIZE=5>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>exhibit31-1.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
<HTML>
<HEAD>
   <TITLE>Heritage Global Inc.: Exhibit 31.1 - Filed by newsfilecorp.com</TITLE>
   <META name="HandheldFriendly" content="true">
</HEAD>

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

<HR noshade align="center" width=100% size=3 color="black">
<!--$$/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 </B><BR><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B></P>
<P align=justify>I, Ross Dove, certify that:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>I have reviewed this Quarterly Report on Form 10-Q of
      Heritage Global Inc.;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state a material fact
      necessary to make the statements made, in light of the circumstances under
      which such statements were made, not misleading with respect to the period
      covered by this report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <P align=justify>Based on my knowledge, the financial statements, and
      other financial information included in this report, fairly present in all
      material respects the financial condition, results of operations and cash
      flows of the registrant as of, and for, the periods presented in this
      report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer (s) and I are
      responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the registrant and
  have:</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>
      <P align=justify>a) </P></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%">
      <P align=justify>&nbsp;</P></TD>
    <TD>
      <P align=justify>&nbsp;</P></TD>
    <TD width="90%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>
      <P align=justify>b) </P></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%">
      <P align=justify>&nbsp;</P></TD>
    <TD>
      <P align=justify>&nbsp;</P></TD>
    <TD width="90%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>
      <P align=justify>c) </P></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%">
      <P align=justify>&nbsp;</P></TD>
    <TD>
      <P align=justify>&nbsp;</P></TD>
    <TD width="90%">
      <P align=justify> </P></TD></TR>
  <TR vAlign=top>
    <TD width="5%"></TD>
    <TD align=left>
      <P align=justify>d) </P></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 (the registrant&#146;s fourth fiscal
      quarter in the case of an annual report) 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 (s) and I have
      disclosed, based on our most recent evaluation of internal control over
      financial reporting, to the registrant&#146;s auditors and the audit committee
      of registrant&#146;s board of directors (or persons performing the equivalent
      functions):</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%">(b) </TD>
    <TD>
      <P align=justify>Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
reporting.</P></TD></TR></TABLE>
<P align=justify>Date: November 12, 2015</P>
<DIV align=left>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR vAlign=top>
    <TD align=left>By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="90%">/s/
      Ross Dove </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="90%">Ross Dove </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="90%">Chief Executive Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left>&nbsp; </TD>
    <TD align=left width="90%">(Principal Executive Officer)
</TD></TR></TABLE></DIV><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 noshade align="center" width=100% size=3 color="black">
<!--$$/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 </B><BR><B>SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002</B></P>
<P align=justify>I, Scott A. West, certify that:</P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>I have reviewed this Quarterly Report on Form 10-Q of
      Heritage Global Inc.;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>Based on my knowledge, this report does not contain any
      untrue statement of a material fact or omit to state a material fact
      necessary to make the statements made, in light of the circumstances under
      which such statements were made, not misleading with respect to the period
      covered by this report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">3. </TD>
    <TD>
      <P align=justify>Based on my knowledge, the financial statements, and
      other financial information included in this report, fairly present in all
      material respects the financial condition, results of operations and cash
      flows of the registrant as of, and for, the periods presented in this
      report;</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">4. </TD>
    <TD>
      <P align=justify>The registrant&#146;s other certifying officer(s) and I are
      responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the registrant and
  have:</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%">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; </TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD >&nbsp;</TD>
    <TD width="90%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD width="5%" ></TD>
    <TD align=left >b) </TD>
    <TD align=left width="90%">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; </TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD >&nbsp;</TD>
    <TD width="90%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD width="5%" ></TD>
    <TD align=left >c) </TD>
    <TD align=left width="90%">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 </TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD >&nbsp;</TD>
    <TD width="90%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD width="5%" ></TD>
    <TD align=left >d) </TD>
    <TD align=left width="90%">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 (the registrant&#146;s
      fourth fiscal quarter in the case of an annual report) that has materially
      affected, or is reasonably likely to materially affect, the registrant&#146;s
      internal control over financial reporting; and </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(s) and I have
      disclosed, based on our most recent evaluation of internal control over
      financial reporting, to the registrant&#146;s auditors and the audit committee
      of registrant&#146;s board of directors (or persons performing the equivalent
      functions):</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD width="5%"  >&nbsp;</TD>
    <TD vAlign=top width="5%">(a) </TD>
    <TD>
      <P align=justify>All significant deficiencies and material weaknesses in
      the design or operation of internal control over financial reporting which
      are reasonably likely to adversely affect the registrant&#146;s ability to
      record, process, summarize and report financial information; and</P></TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD width="5%" >&nbsp;</TD>
    <TD vAlign=top width="5%">(b) </TD>
    <TD>
      <P align=justify>Any fraud, whether or not material, that involves
      management or other employees who have a significant role in the
      registrant&#146;s internal control over financial
reporting.</P></TD></TR></TABLE>
<P align=justify>Date: November 12, 2015 </P>
<DIV align=left>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR vAlign=top>
    <TD align=left >By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="90%">/s/
      Scott A. West </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%">Scott A. West </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%">Chief Financial Officer </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp; </TD>
    <TD align=left width="90%">(Principal Financial Officer)
</TD></TR></TABLE></DIV><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>
<!DOCTYPE HTML PUBLIC "form10q.pdf">


<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 noshade align="center" width=100% size=3 color="black">
<!--$$/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 September 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 vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>The Report is in full compliance with reporting
      requirements of Section 13(a) or 15(d) of the Securities Exchange Act of
      1934, as amended; and</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</P></TD></TR></TABLE>
<P align=justify>November 12, 2015 </P>
<P align=justify><U>/s/ Ross Dove</U><BR>Ross Dove <BR>Chief Executive Officer
<BR>(Principal Executive Officer) <BR></P>
<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 noshade align="center" width=100% size=3 color="black">
<!--$$/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 September 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 vAlign=top width="5%">1. </TD>
    <TD>
      <P align=justify>The Report is in full compliance with reporting
      requirements of Section 13(a) or 15(d) of the Securities Exchange Act of
      1934, as amended; and</P></TD></TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="5%">2. </TD>
    <TD>
      <P align=justify>The information contained in the Report fairly presents,
      in all material respects, the financial condition and results of
      operations of the Corporation.</P></TD></TR></TABLE>
<P align=justify>November 12, 2015 </P>
<P align=justify><U>/s/ Scott A. West</U> <BR>Scott A. West <BR>Chief Financial
Officer <BR>(Principal Financial Officer) <BR></P>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>6
<FILENAME>hgbl-20150930.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:09:13:02 GMT-0800 -->
<!-- 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/20150930"  xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:us-gaap="http://fasb.org/us-gaap/2015-01-31">
  <link:schemaRef xlink:type="simple" xlink:arcrole="http://www.xbrl.org/2003/linkbase" xlink:href="hgbl-20150930.xsd"/>
  <dei:CurrentFiscalYearEndDate contextRef="cx_01_January_2015_TO_30_September_2015">--12-31</dei:CurrentFiscalYearEndDate>
  <dei:TradingSymbol contextRef="cx_01_January_2015_TO_30_September_2015">hgbl</dei:TradingSymbol>
  <dei:EntityRegistrantName contextRef="cx_01_January_2015_TO_30_September_2015">Heritage Global Inc.</dei:EntityRegistrantName>
  <dei:DocumentPeriodEndDate contextRef="cx_01_January_2015_TO_30_September_2015">2015-09-30</dei:DocumentPeriodEndDate>
  <dei:EntityCentralIndexKey contextRef="cx_01_January_2015_TO_30_September_2015">0000849145</dei:EntityCentralIndexKey>
  <dei:EntityVoluntaryFilers contextRef="cx_01_January_2015_TO_30_September_2015">No</dei:EntityVoluntaryFilers>
  <dei:EntityFilerCategory contextRef="cx_01_January_2015_TO_30_September_2015">Smaller Reporting Company</dei:EntityFilerCategory>
  <dei:EntityWellKnownSeasonedIssuer contextRef="cx_01_January_2015_TO_30_September_2015">No</dei:EntityWellKnownSeasonedIssuer>
  <dei:DocumentType contextRef="cx_01_January_2015_TO_30_September_2015">10-Q</dei:DocumentType>
  <dei:AmendmentFlag contextRef="cx_01_January_2015_TO_30_September_2015">false</dei:AmendmentFlag>
  <dei:EntityCommonStockSharesOutstanding contextRef="cx_10_November_2015" unitRef="shares" decimals="INF">28467648</dei:EntityCommonStockSharesOutstanding>
  <dei:EntityCurrentReportingStatus contextRef="cx_01_January_2015_TO_30_September_2015">Yes</dei:EntityCurrentReportingStatus>
  <dei:DocumentFiscalYearFocus contextRef="cx_01_January_2015_TO_30_September_2015">2015</dei:DocumentFiscalYearFocus>
  <dei:DocumentFiscalPeriodFocus contextRef="cx_01_January_2015_TO_30_September_2015">Q3</dei:DocumentFiscalPeriodFocus>
  <context id="cx_10_November_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2015-11-10</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2015-09-30</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_July_2015_TO_30_September_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2015-07-01</startDate>
      <endDate>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_July_2014_TO_30_September_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2014-07-01</startDate>
      <endDate>2014-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_September_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2014-01-01</startDate>
      <endDate>2014-09-30</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_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</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_September_2014">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <instant>2014-09-30</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_01_July_2015_TO_31_July_2015_StatementScenarioAxis-ApproximationsMember_BusinessAcquisitionAxis-ContingentConsiderationMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">hgbl:ContingentConsiderationMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-07-01</startDate>
      <endDate>2015-07-31</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_30_September_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>2015-09-30</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_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_October_2015_TO_31_October_2015">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
    </entity>
    <period>
      <startDate>2015-10-01</startDate>
      <endDate>2015-10-31</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_RealEstateInventoryAxis-PrewriteDownMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="hgbl:RealEstateInventoryAxis">hgbl:PrewriteDownMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_RealEstateInventoryAxis-PostWriteDownMember">
    <entity>
      <identifier scheme="http://www.sec.gov/CIK">0000849145</identifier>
      <segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementScenarioAxis">hgbl:ApproximationsMember</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="hgbl:RealEstateInventoryAxis">hgbl:PostWriteDownMember</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2015-01-01</startDate>
      <endDate>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_July_2015_TO_30_September_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>2015-07-01</startDate>
      <endDate>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_July_2015_TO_30_September_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>2015-07-01</startDate>
      <endDate>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_July_2015_TO_30_September_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>2015-07-01</startDate>
      <endDate>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</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_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</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_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</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_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</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_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</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_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</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_September_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>2015-09-30</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_September_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>2014-09-30</endDate>
    </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_30_September_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>2014-09-30</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_September_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>2015-09-30</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_September_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>2015-09-30</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_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_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_September_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>2014-09-30</endDate>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_30_September_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>2015-09-30</instant>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_September_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>2014-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_September_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>2014-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_September_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>2014-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2015_TO_30_September_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>2015-09-30</endDate>
    </period>
  </context>
  <context id="cx_01_January_2014_TO_30_September_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>2014-09-30</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>
  <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>
  <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_September_2015" unitRef="usd" decimals="-3">2657000</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_September_2015" unitRef="usd" decimals="-3">757000</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_September_2015" unitRef="usd" decimals="-3">2000</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_September_2015" unitRef="usd" decimals="-3">435000</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_September_2015" unitRef="usd" decimals="-3">568000</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_September_2015" unitRef="usd" decimals="-3">4419000</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_September_2015" unitRef="usd" decimals="-3">3760000</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_September_2015" unitRef="usd" decimals="-3">209000</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_September_2015" unitRef="usd" decimals="-3">115000</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_September_2015" unitRef="usd" decimals="-3">7202000</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_September_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_September_2015" unitRef="usd" decimals="-3">24551000</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_September_2015" unitRef="usd" decimals="-3">6716000</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_September_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_September_2015" unitRef="usd" decimals="-3">1698000</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_September_2015" unitRef="usd" decimals="-3">1353000</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_September_2015" unitRef="usd" decimals="-3">12267000</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_September_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_September_2015" unitRef="usd" decimals="-3">2472000</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_September_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_September_2015" unitRef="usd" decimals="-3">15699000</us-gaap:Liabilities>
  <us-gaap:Liabilities contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">18393000</us-gaap:Liabilities>
  <us-gaap:PreferredStockValue contextRef="cx_30_September_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_September_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_September_2015" unitRef="usd" decimals="-3">284005000</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_September_2015" unitRef="usd" decimals="-3">-275385000</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_September_2015" unitRef="usd" decimals="-3">-59000</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_September_2015" unitRef="usd" decimals="-3">8852000</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_September_2015" unitRef="usd" decimals="-3">24551000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:LiabilitiesAndStockholdersEquity contextRef="cx_31_December_2014" unitRef="usd" decimals="-3">31870000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="cx_30_September_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_September_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_September_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_September_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_September_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_September_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_September_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_September_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_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">2358000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">1365000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">7549000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">4687000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">682000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">4738000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">2094000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">6212000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:Revenues contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">3040000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">6103000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">9643000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">10899000</us-gaap:Revenues>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">516000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">3385000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">2128000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:CostOfGoodsAndServicesSold contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">4419000</us-gaap:CostOfGoodsAndServicesSold>
  <us-gaap:InventoryWriteDown contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">2748000</us-gaap:InventoryWriteDown>
  <us-gaap:InventoryWriteDown contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">0</us-gaap:InventoryWriteDown>
  <us-gaap:InventoryWriteDown contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">2748000</us-gaap:InventoryWriteDown>
  <us-gaap:InventoryWriteDown contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">0</us-gaap:InventoryWriteDown>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">3045000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">2698000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">8953000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">7456000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">166000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">119000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">490000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">357000</us-gaap:DepreciationAndAmortization>
  <us-gaap:CostsAndExpenses contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">6475000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">6202000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">14319000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">12232000</us-gaap:CostsAndExpenses>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-34000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-41000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">105000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-53000</hgbl:EarningsOfEquityAccountedAssetLiquidationInvestments>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-3469000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-140000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-4571000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-1386000</us-gaap:OperatingIncomeLoss>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">0</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">129000</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">5000</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">164000</hgbl:IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">127000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">79000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">262000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseDebt contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">250000</us-gaap:InterestExpenseDebt>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">21000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">43000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">66000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:InterestExpenseRelatedParty contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">149000</us-gaap:InterestExpenseRelatedParty>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-148000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">7000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-323000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:NonoperatingIncomeExpense contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-235000</us-gaap:NonoperatingIncomeExpense>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-3617000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-133000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-4894000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-1621000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">20000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">55000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">23000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">24722000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:NetIncomeLoss contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-3637000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-188000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-4917000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-26343000</us-gaap:NetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">4000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-7000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-25000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">9000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-3633000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-195000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-4942000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-26334000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="shares" decimals="INF">28468</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="shares" decimals="INF">28167</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="shares" decimals="INF">28293</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="shares" decimals="INF">28167</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_July_2015_TO_30_September_2015" unitRef="usd_shares" decimals="2">-0.13</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_July_2014_TO_30_September_2014" unitRef="usd_shares" decimals="2">-0.01</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd_shares" decimals="2">-0.17</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd_shares" decimals="2">-0.94</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_September_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember" unitRef="usd" decimals="-3">317000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
  <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">317000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
  <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures contextRef="cx_01_January_2015_TO_30_September_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="shares" decimals="INF">300000</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures>
  <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures contextRef="cx_01_January_2015_TO_30_September_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="usd" decimals="-3">3000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures>
  <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures contextRef="cx_01_January_2015_TO_30_September_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember" unitRef="usd" decimals="-3">-3000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures>
  <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="cx_01_January_2015_TO_30_September_2015_StatementEquityComponentsAxis-PreferredStockMember" unitRef="shares" decimals="INF">-6</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
  <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="cx_01_January_2015_TO_30_September_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="shares" decimals="INF">240</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
  <us-gaap:NetIncomeLoss contextRef="cx_01_January_2015_TO_30_September_2015_StatementEquityComponentsAxis-RetainedEarningsMember" unitRef="usd" decimals="-3">-4917000</us-gaap:NetIncomeLoss>
  <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="cx_01_January_2015_TO_30_September_2015_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember" unitRef="usd" decimals="-3">-25000</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
  <us-gaap:SharesOutstanding contextRef="cx_30_September_2015_StatementEquityComponentsAxis-PreferredStockMember" unitRef="shares" decimals="INF">569</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity contextRef="cx_30_September_2015_StatementEquityComponentsAxis-PreferredStockMember" unitRef="usd" decimals="-3">6000</us-gaap:StockholdersEquity>
  <us-gaap:SharesOutstanding contextRef="cx_30_September_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="shares" decimals="INF">28467648</us-gaap:SharesOutstanding>
  <us-gaap:StockholdersEquity contextRef="cx_30_September_2015_StatementEquityComponentsAxis-CommonStockMember" unitRef="usd" decimals="-3">285000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_30_September_2015_StatementEquityComponentsAxis-AdditionalPaidInCapitalMember" unitRef="usd" decimals="-3">284005000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_30_September_2015_StatementEquityComponentsAxis-RetainedEarningsMember" unitRef="usd" decimals="-3">-275385000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="cx_30_September_2015_StatementEquityComponentsAxis-AccumulatedOtherComprehensiveIncomeMember" unitRef="usd" decimals="-3">-59000</us-gaap:StockholdersEquity>
  <hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">290000</hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt>
  <hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">444000</hgbl:RelatedPartyExpensesAccruedToRelatedPartyDebt>
  <us-gaap:AccretionOfDiscount contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">140000</us-gaap:AccretionOfDiscount>
  <us-gaap:AccretionOfDiscount contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">0</us-gaap:AccretionOfDiscount>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">317000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">363000</us-gaap:ShareBasedCompensation>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">110000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">111000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:EquityMethodInvestmentDividendsOrDistributions contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">441000</us-gaap:EquityMethodInvestmentDividendsOrDistributions>
  <us-gaap:EquityMethodInvestmentDividendsOrDistributions contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">432000</us-gaap:EquityMethodInvestmentDividendsOrDistributions>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-294000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">824000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInDepositsOutstanding contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-171000</us-gaap:IncreaseDecreaseInDepositsOutstanding>
  <us-gaap:IncreaseDecreaseInDepositsOutstanding contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-13000</us-gaap:IncreaseDecreaseInDepositsOutstanding>
  <us-gaap:IncreaseDecreaseInInventories contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">296000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInInventories contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-96000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-27000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">95000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
  <us-gaap:IncreaseDecreaseInDeferredIncomeTaxes contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">0</us-gaap:IncreaseDecreaseInDeferredIncomeTaxes>
  <us-gaap:IncreaseDecreaseInDeferredIncomeTaxes contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-24667000</us-gaap:IncreaseDecreaseInDeferredIncomeTaxes>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-541000</us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
  <us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">2107000</us-gaap:IncreaseDecreaseInAccountsPayableAndAccruedLiabilities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-880000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">1255000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">0</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
  <us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">1361000</us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>
  <us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">737000</us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital>
  <us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">498000</us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital>
  <us-gaap:ProceedsFromSaleOfEquityMethodInvestments contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">1992000</us-gaap:ProceedsFromSaleOfEquityMethodInvestments>
  <us-gaap:ProceedsFromSaleOfEquityMethodInvestments contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">0</us-gaap:ProceedsFromSaleOfEquityMethodInvestments>
  <us-gaap:PaymentsToAcquireEquityMethodInvestments contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">143000</us-gaap:PaymentsToAcquireEquityMethodInvestments>
  <us-gaap:PaymentsToAcquireEquityMethodInvestments contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">606000</us-gaap:PaymentsToAcquireEquityMethodInvestments>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">0</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">13000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">2586000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">-1482000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:ProceedsFromShortTermDebt contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">0</us-gaap:ProceedsFromShortTermDebt>
  <us-gaap:ProceedsFromShortTermDebt contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">2928000</us-gaap:ProceedsFromShortTermDebt>
  <us-gaap:RepaymentsOfShortTermDebt contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">525000</us-gaap:RepaymentsOfShortTermDebt>
  <us-gaap:RepaymentsOfShortTermDebt contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">1427000</us-gaap:RepaymentsOfShortTermDebt>
  <us-gaap:ProceedsFromRelatedPartyDebt contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">775000</us-gaap:ProceedsFromRelatedPartyDebt>
  <us-gaap:ProceedsFromRelatedPartyDebt contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">2018000</us-gaap:ProceedsFromRelatedPartyDebt>
  <us-gaap:RepaymentsOfRelatedPartyDebt contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">2419000</us-gaap:RepaymentsOfRelatedPartyDebt>
  <us-gaap:RepaymentsOfRelatedPartyDebt contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">2105000</us-gaap:RepaymentsOfRelatedPartyDebt>
  <us-gaap:ProceedsFromPaymentsForOtherFinancingActivities contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-513000</us-gaap:ProceedsFromPaymentsForOtherFinancingActivities>
  <us-gaap:ProceedsFromPaymentsForOtherFinancingActivities contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">0</us-gaap:ProceedsFromPaymentsForOtherFinancingActivities>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-2682000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">1414000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">-976000</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">1187000</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_September_2014" unitRef="usd" decimals="-3">4400000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:IncomeTaxesPaid contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">70000</us-gaap:IncomeTaxesPaid>
  <us-gaap:IncomeTaxesPaid contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">19000</us-gaap:IncomeTaxesPaid>
  <us-gaap:InterestPaid contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-3">178000</us-gaap:InterestPaid>
  <us-gaap:InterestPaid contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">167000</us-gaap:InterestPaid>
  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="cx_01_January_2015_TO_30_September_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;&amp;#160;These unaudited condensed consolidated interim financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global Partners, Inc. (&amp;#8220;HGP&amp;#8221;), Heritage Global LLC (&amp;#8220;HG LLC&amp;#8221;), Equity Partners HG LLC (&amp;#8220;Equity Partners&amp;#8221;), National Loan Exchange, Inc. (&amp;#8220;NLEX&amp;#8221;), C2 Communications Technologies Inc., and C2 Investments Inc. These entities, collectively, are referred to as &amp;#8220;HGI,&amp;#8221; the &amp;#8220;Company,&amp;#8221; &amp;#8220;we&amp;#8221; or &amp;#8220;our&amp;#8221; in these financial statements. Our unaudited condensed consolidated interim financial statements were prepared in conformity with generally accepted accounting principles 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;The results of operations for the three and nine month periods ended September 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_September_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 functional currency of foreign operations is deemed to be the local country&amp;#8217;s currency. Assets and liabilities of operations outside of the United States are generally translated into U.S. dollars, and the effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income (loss).&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 nine 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;
        &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
          In August 2015, the FASB issued Accounting Standards update 2015-15,
          &lt;i&gt;Interest &amp;#8211; Imputation of Interest&lt;/i&gt;
          , (&amp;#8220;ASU 2015-15&amp;#8221;). ASU 2015-15 amends subtopic 835-30 of the accounting standards codification (which was previously amended by ASU 2015-03), to allow for the capitalization of debt issuance costs related to line of credit agreements. Capitalized costs would be presented as an asset and subsequently amortized ratably over the term of the line of credit. The Company has not yet adopted ASU 2015-15 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 September 2015, the FASB issued Accounting Standards update 2015-16,
          &lt;i&gt;Simplifying the Accounting for Measurement-Period Adjustments&lt;/i&gt;
          (&amp;#8220;ASU 2015-16&amp;#8221;). ASU 2015-16 changes the recognition of business combination adjustments by requiring acquirers to recognize adjustments to provisional amounts identified during the measurement period in the reporting period in which the adjustment amounts are determined. The acquirer is required to record the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts. These amounts are calculated as if the accounting was completed at acquisition date. The acquirer is also required to present separately on the face of the income statement, or disclose in the notes, the amount recorded in current-period earnings (by line item) that would have been recorded in previous reporting periods had the adjustments been recognized as of the acquisition date. ASU 2015-16 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company has not yet adopted ASU 2015-16 nor assessed its potential impact on its consolidated financial statements.
        &lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:UseOfEstimates contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Use of estimates&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="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 functional currency of foreign operations is deemed to be the local country&amp;#8217;s currency. Assets and liabilities of operations outside of the United States are generally translated into U.S. dollars, and the effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income (loss).&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 nine months of 2015.&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Recently Adopted Accounting Pronouncements&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="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;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <hgbl:FutureAccountingPronouncementsPolicyTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Future Accounting Pronouncements&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="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;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In August 2015, the FASB issued Accounting Standards update 2015-15,
      &lt;i&gt;Interest &amp;#8211; Imputation of Interest&lt;/i&gt;
      , (&amp;#8220;ASU 2015-15&amp;#8221;). ASU 2015-15 amends subtopic 835-30 of the accounting standards codification (which was previously amended by ASU 2015-03), to allow for the capitalization of debt issuance costs related to line of credit agreements. Capitalized costs would be presented as an asset and subsequently amortized ratably over the term of the line of credit. The Company has not yet adopted ASU 2015-15 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 September 2015, the FASB issued Accounting Standards update 2015-16,
      &lt;i&gt;Simplifying the Accounting for Measurement-Period Adjustments&lt;/i&gt;
      (&amp;#8220;ASU 2015-16&amp;#8221;). ASU 2015-16 changes the recognition of business combination adjustments by requiring acquirers to recognize adjustments to provisional amounts identified during the measurement period in the reporting period in which the adjustment amounts are determined. The acquirer is required to record the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts. These amounts are calculated as if the accounting was completed at acquisition date. The acquirer is also required to present separately on the face of the income statement, or disclose in the notes, the amount recorded in current-period earnings (by line item) that would have been recorded in previous reporting periods had the adjustments been recognized as of the acquisition date. ASU 2015-16 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company has not yet adopted ASU 2015-16 nor assessed its potential impact on its consolidated financial statements.
    &lt;/p&gt;</hgbl:FutureAccountingPronouncementsPolicyTextBlock>
  <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_September_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. In July 2015 the Company made its first payment to the former owner of NLEX in the amount of $0.5
      million. The contingent consideration is capped at an aggregate of $5.0
      million, and at September 30, 2015, subject to the application of a
      9% discount rate, is estimated to have a present value of approximately $3.9
      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 September 30, 2015, the Company has recorded a current liability of $1.4
      million for the estimated second earn-out payment, and estimated that the non-current portion of the contingent consideration is $2.5
      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 September 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 7 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:ProceedsFromPaymentsForOtherFinancingActivities contextRef="cx_01_July_2015_TO_31_July_2015_StatementScenarioAxis-ApproximationsMember_BusinessAcquisitionAxis-ContingentConsiderationMember" unitRef="usd" decimals="-5">-500000</us-gaap:ProceedsFromPaymentsForOtherFinancingActivities>
  <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:BusinessCombinationContingentConsiderationLiability contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">3900000</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_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">1400000</us-gaap:BusinessCombinationContingentConsiderationLiabilityCurrent>
  <us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">2500000</us-gaap:BusinessCombinationContingentConsiderationLiabilityNoncurrent>
  <us-gaap:AccretionOfDiscount contextRef="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">100000</us-gaap:AccretionOfDiscount>
  <us-gaap:FairValueInputsDiscountRate contextRef="cx_01_January_2015_TO_30_September_2015_BusinessAcquisitionAxis-ContingentConsiderationMember" unitRef="pure" decimals="2">0.09</us-gaap:FairValueInputsDiscountRate>
  <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. In July 2015 the Company made its first payment to the former owner of NLEX in the amount of $0.5 million. The contingent consideration is capped at an aggregate of $5.0 million, and at September 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $3.9 million.</us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription>
  <us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription contextRef="cx_01_January_2015_TO_30_September_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. In July 2015 the Company made its first payment to the former owner of NLEX in the amount of $0.5 million. The contingent consideration is capped at an aggregate of $5.0 million, and at September 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $3.9 million.</us-gaap:BusinessCombinationContingentConsiderationArrangementsDescription>
  <hgbl:RealEstateInventoryWriteDownTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 4 &amp;#8211; Real Estate Inventory Write-down&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      In October 2015, the Company executed a listing agreement with a real estate broker to list its real estate inventory for sale at a list price of $4.9
      million. The carrying value of the inventory had been $6.5
      million. The Company determined that the net realizable value for the inventory, based on the most probable selling price net of costs to complete the sale, was $3.8
      million. As such, the Company recorded an inventory write-down charge during the three months ended September 30, 2015, of $2.7
      million, reducing the carrying cost of the inventory to $3.8
      million.
    &lt;/p&gt;</hgbl:RealEstateInventoryWriteDownTextBlock>
  <hgbl:RealEstateListPrice contextRef="cx_01_October_2015_TO_31_October_2015" unitRef="usd" decimals="-5">4900000</hgbl:RealEstateListPrice>
  <hgbl:RealEstateCarryingValue contextRef="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_RealEstateInventoryAxis-PrewriteDownMember" unitRef="usd" decimals="-5">6500000</hgbl:RealEstateCarryingValue>
  <hgbl:RealEstateCarryingValue contextRef="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_RealEstateInventoryAxis-PostWriteDownMember" unitRef="usd" decimals="-5">3800000</hgbl:RealEstateCarryingValue>
  <us-gaap:InventoryWriteDown contextRef="cx_01_July_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">2700000</us-gaap:InventoryWriteDown>
  <us-gaap:InventoryWriteDown contextRef="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">2700000</us-gaap:InventoryWriteDown>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 5 &amp;#8211; Stock-based Compensation&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&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 September 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 nine months of 2015 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,
      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;&amp;#160;The following summarizes the changes in common stock options for the nine months ended September 30, 2015:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&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 September 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;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1.70
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;Options exercisable at September 30, 2015&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  1,743,750
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&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;
    &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 $0.3
      million for the three and nine months ended September 30, 2015, respectively. As of September 30, 2015 there is approximately $0.1
      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
      1.7
      years.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;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 nine months ended September 30, 2015:&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&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;
                  &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="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;
                  &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="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;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="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;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="right" 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="right" valign="bottom" width="12%"&gt;
                  &amp;#8212;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" 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;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  0.38
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;Unvested awards at September 30, 2015&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  150,000
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" 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 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 September 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="right" 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;
    &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 the nine months ended September 30, 2015. As of September 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
      1.5
      years.
    &lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="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 September 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;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1.70
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;Options exercisable at September 30, 2015&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            1,743,750
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&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_September_2015" unitRef="shares" decimals="0">50000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd_shares" decimals="2">0.42</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="shares" decimals="0">40000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd_shares" decimals="2">0.90</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="cx_30_September_2015" unitRef="shares" decimals="0">2175000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="cx_30_September_2015" unitRef="usd_shares" decimals="2">1.70</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="cx_30_September_2015" unitRef="shares" decimals="0">1743750</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="cx_30_September_2015" unitRef="usd_shares" decimals="2">1.78</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
  <us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="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;
            &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="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;
            &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="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;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="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;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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            0.38
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;Granted&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            &amp;#8212;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Vested&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            (150,000
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" 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 September 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;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            0.38
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr&gt;
          &lt;td bgcolor="#e6efff" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;Vested awards at September 30, 2015&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            150,000
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" 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_September_2015" unitRef="shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd_shares" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="shares" decimals="0">-150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd_shares" decimals="2">0.38</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber contextRef="cx_30_September_2015" unitRef="shares" decimals="0">150000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="cx_30_September_2015" unitRef="usd_shares" decimals="2">0.38</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber contextRef="cx_30_September_2015" unitRef="shares" decimals="0">150000</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsVestedNumber>
  <hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue contextRef="cx_30_September_2015" unitRef="usd_shares" decimals="2">0.38</hgbl:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_July_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember" unitRef="usd" decimals="-5">100000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember" unitRef="usd" decimals="-5">300000</us-gaap:ShareBasedCompensation>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-OptionMember" unitRef="usd" decimals="-5">100000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="cx_01_January_2015_TO_30_September_2015_AwardTypeAxis-OptionMember">P1Y8M12D</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_July_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember" unitRef="usd" decimals="-5">100000</us-gaap:ShareBasedCompensation>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember" unitRef="usd" decimals="-5">100000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="cx_01_January_2015_TO_30_September_2015_AwardTypeAxis-RestrictedStockMember">P1Y6M</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
  <us-gaap:ShareBasedCompensation contextRef="cx_01_January_2015_TO_30_September_2015_StatementScenarioAxis-ApproximationsMember_AwardTypeAxis-RestrictedStockMember" unitRef="usd" decimals="-5">100000</us-gaap:ShareBasedCompensation>
  <us-gaap:EarningsPerShareTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 6 &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 nine months ended September 30, 2015 and 2014, the Company recorded a net loss and therefore in both years excluded the outstanding options as of September 30 from its calculation of diluted EPS, since they would be anti-dilutive.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="cx_01_January_2015_TO_30_September_2015">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_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 7 &amp;#8211; Intangible Assets and 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;
      &lt;b&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;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%"&gt;
            &lt;tr valign="top"&gt;
              &lt;td align="center" nowrap="nowrap" 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="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="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;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;September 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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
                8.4
              &lt;/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;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
                (1,248
              &lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
              &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
                2,932
              &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="right" 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 align="right" valign="bottom" width="8%"&gt;
                10.4
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
              &lt;td align="right" valign="bottom" width="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;
                (374
              &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;
                1,086
              &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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
                6.3
              &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" 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;
                (146
              &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;
                688
              &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="right" 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 align="right" valign="bottom" width="8%"&gt;
                0.7
              &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;
                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;
                (47
              &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;
                24
              &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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
                3.7
              &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" 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;
                (13
              &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;
                35
              &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="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="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;
                (1,828
              &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;
                4,765
              &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="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="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;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="right" 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 align="right" 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" 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="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" 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;
                (1,828
              &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;
                7,202
              &lt;/td&gt;
              &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
            &lt;/tr&gt;
        &lt;/table&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      Amortization expense during the first nine months of 2015 and 2014 was $0.5
      million and $0.3
      million, respectively.
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The estimated amortization expense as of September 30, 2015 during the next five fiscal years is shown below (in thousands):&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom"&gt;
                  &lt;b&gt;
                    &lt;u&gt;Year&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;Amount&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;
                  2015 (remainder of year from October 1, 2015 to
                  &lt;br/&gt;
                  December 31, 2015)
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  152
                &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;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  587
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;2017&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&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;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  572
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" bgcolor="#e6efff" valign="bottom"&gt;2019&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&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 style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;br/&gt;
      &lt;b&gt;Goodwill&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;The Company&amp;#8217;s goodwill is related to its asset liquidation business, 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 nine months ended September 30, 2015 and 2014.&lt;/p&gt;
    &lt;div align="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&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="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;Acquisition date&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                  &lt;b&gt;
                    &lt;u&gt;Goodwill&lt;/u&gt;
                  &lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/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="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;June 2011&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  573
                &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;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="12%"&gt;February 2012&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  4,728
                &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;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="12%"&gt;June 2014&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  3,545
                &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 goodwill&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" 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;
                  8,846
                &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:GoodwillAndIntangibleAssetsDisclosureTextBlock>
  <hgbl:ScheduleOfIntangibleAssetsTableTextBlock contextRef="cx_01_January_2015_TO_30_September_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="100%"&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="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="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;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;September 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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
            8.4
          &lt;/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;
            (1,248
          &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;
            2,932
          &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="right" 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 align="right" valign="bottom" width="8%"&gt;
            10.4
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="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;
            (374
          &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;
            1,086
          &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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
            6.3
          &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" 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;
            (146
          &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;
            688
          &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="right" 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 align="right" valign="bottom" width="8%"&gt;
            0.7
          &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;
            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;
            (47
          &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;
            24
          &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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%"&gt;
            3.7
          &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" 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;
            (13
          &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;
            35
          &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="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="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;
            (1,828
          &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;
            4,765
          &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="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="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;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="right" 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 align="right" 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" 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="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" 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;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
            (1,828
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%"&gt;
            7,202
          &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_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember">P8Y4M24D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">4180000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">1248000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerBrokerNetworkMember_BusinessAcquisitionAxis-HgpMember" unitRef="usd" decimals="-3">2932000</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_September_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember">P10Y4M24D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_September_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1460000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_September_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">374000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_September_2015_BusinessAcquisitionAxis-HgpMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">1086000</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_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember">P6Y3M18D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">834000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">146000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_September_2015_FiniteLivedIntangibleAssetsByMajorClassAxis-CustomerRelationshipsMember_BusinessAcquisitionAxis-NlexMember" unitRef="usd" decimals="-3">688000</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_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember">P0Y8M12D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">71000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">47000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NoncompeteAgreementsMember" unitRef="usd" decimals="-3">24000</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_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember">P3Y8M12D</us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">48000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">13000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-NlexsWebsiteMember" unitRef="usd" decimals="-3">35000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">6593000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">1828000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">4765000</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_September_2015_BusinessAcquisitionAxis-NlexMember_FiniteLivedIntangibleAssetsByMajorClassAxis-TradeNamesMember" unitRef="usd" decimals="-3">2437000</us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill>
  <us-gaap:IntangibleAssetsGrossExcludingGoodwill contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">9030000</us-gaap:IntangibleAssetsGrossExcludingGoodwill>
  <us-gaap:ScheduleOfExpectedAmortizationExpenseTableTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="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="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;
              &lt;u&gt;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 October 1, 2015 to
            &lt;br/&gt;
            December 31, 2015)
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            152
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" valign="bottom"&gt;2016&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            572
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" valign="bottom"&gt;2018&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&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_September_2015" unitRef="usd" decimals="-3">152000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">587000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">572000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">572000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive contextRef="cx_30_September_2015" unitRef="usd" decimals="-3">566000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
  <us-gaap:ScheduleOfGoodwillTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" 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="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;
              &lt;u&gt;Acquisition date&lt;/u&gt;
            &lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;
              &lt;u&gt;Goodwill&lt;/u&gt;
            &lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/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="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" bgcolor="#e6efff" valign="bottom" width="12%"&gt;June 2011&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            573
          &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;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="12%"&gt;February 2012&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            4,728
          &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;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="12%"&gt;June 2014&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            3,545
          &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 goodwill&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" 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;
            8,846
          &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: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_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">500000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets contextRef="cx_01_January_2014_TO_30_September_2014_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">300000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:GoodwillImpairmentLoss contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="-5">0</us-gaap:GoodwillImpairmentLoss>
  <us-gaap:GoodwillImpairmentLoss contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-5">0</us-gaap:GoodwillImpairmentLoss>
  <us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 8 &amp;#8211; Equity Method Investments&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Summarized financial information &amp;#8211; Equity 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="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="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;Nine months ended&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" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="27%"&gt;
                  &lt;b&gt;September 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;
                  654
                &lt;/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;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  46
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;Operating income (loss)&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" valign="bottom" width="12%"&gt;
                  105
                &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;(53&lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;)&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
  <hgbl:ScheduleOfResultsOfOperationsForJointVentureActivitiesDisclosureTableTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="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;Nine months ended&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" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="27%"&gt;
            &lt;b&gt;September 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;
            654
          &lt;/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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            46
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;Operating income (loss)&lt;/td&gt;
          &lt;td align="left" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" valign="bottom" width="12%"&gt;
            105
          &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;(53&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_September_2015" unitRef="usd" decimals="-3">654000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="-3">46000</hgbl:AssetLiquidationInvestmentSummarizedFinancialInformationRevenue>
  <us-gaap:DebtDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 9 &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 September 30, 2015 and December 31, 2014 is summarized as follows (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="80%"&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;
                  &lt;b&gt;September 30,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
                  &lt;b&gt;December 31,&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;
                  &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 Debt&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;Related Party Debt&lt;/td&gt;
                &lt;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;
                  1,698
                &lt;/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;
                  4,198
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  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 Debt&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;
                  4,198
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" 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 Debt&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 Company&amp;#8217;s Related Party Debt (the &amp;#8220;Counsel Loan&amp;#8221;), which is due on demand, was originally entered into in 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, the unpaid balance of the Counsel Loan began accruing 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 September 30, 2015 and December 31, 2014, the interest rate on the loan was
      5.25% . Please see Note 11 for further discussion of transactions with Counsel.
    &lt;/p&gt;
    The Credit Facility in existence at December 31, 2014, which is included within third party debt on the condensed consolidated balance sheet, was provided to HG LLC by a U.S. bank. The Credit Facility was repaid in full and terminated in March 2015.</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="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;
            &lt;b&gt;September 30,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="12%"&gt;
            &lt;b&gt;December 31,&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;
            &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 Debt&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;Related Party Debt&lt;/td&gt;
          &lt;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;
            1,698
          &lt;/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;
            4,198
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            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 Debt&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;
            4,198
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" 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_September_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_September_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_September_2015" unitRef="usd" decimals="-3">4198000</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_September_2015" unitRef="usd" decimals="-3">4198000</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_September_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_September_2015_DebtInstrumentAxis-CounselloanMember" unitRef="pure" decimals="4">0.0525</us-gaap:RelatedPartyTransactionRate>
  <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_September_2015_DebtInstrumentAxis-OtherThirdPartyDebtMember">2016-01-15</us-gaap:DebtInstrumentMaturityDate>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2014_TO_31_December_2014">The Company&amp;#8217;s Related Party Debt (the &amp;#8220;Counsel Loan&amp;#8221;), which is due on demand, was originally entered into in 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, the unpaid balance of the Counsel Loan began accruing 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 September 30, 2015 and December 31, 2014, the interest rate on the loan was 5.25%</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="cx_01_January_2015_TO_30_September_2015">The Company&amp;#8217;s Related Party Debt (the &amp;#8220;Counsel Loan&amp;#8221;), which is due on demand, was originally entered into in 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, the unpaid balance of the Counsel Loan began accruing 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 September 30, 2015 and December 31, 2014, the interest rate on the loan was 5.25%</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
  <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_September_2015_DebtInstrumentAxis-OtherThirdPartyDebtMember" unitRef="pure" decimals="2">0.06</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:DebtInstrumentMaturityDate contextRef="cx_01_January_2014_TO_30_September_2014_DebtInstrumentAxis-OtherThirdPartyDebtMember">2015-01-15</us-gaap:DebtInstrumentMaturityDate>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 10 &amp;#8211; Income Taxes&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      At September 30, 2015 the Company has aggregate tax net operating loss carry forwards of approximately $87.9
      million ($59.1
      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 primarily as a result of the change in the deferred tax asset valuation allowance.&lt;/p&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 September 30, 2015.&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">87900000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember_IncomeTaxAuthorityAxis-UnrestrictedMember" unitRef="usd" decimals="-5">59100000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:OperatingLossCarryforwards contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember_IncomeTaxAuthorityAxis-RestrictedMember" unitRef="usd" decimals="-5">28800000</us-gaap:OperatingLossCarryforwards>
  <us-gaap:TaxCreditCarryforwardAmount contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">500000</us-gaap:TaxCreditCarryforwardAmount>
  <hgbl:OperatingLossCarryforwardsExpiration contextRef="cx_01_January_2015_TO_30_September_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_September_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_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 11 &amp;#8211; Related Party Transactions&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Debt with Counsel&lt;/b&gt;
    &lt;/p&gt;
    &lt;p align="justify" style="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 remained a related party following the distribution of its investment in HGI to Counsel shareholders as a result of the Services Agreement discussed below. The Services Agreement terminated on August 31, 2015, however subsequent to its termination Counsel remained a related party because Allan Silber, an affiliate of Counsel, is the Company&amp;#8217;s chairman of the board, and a significant shareholder of the Company. At September 30, 2015 and December 31, 2014, the Company reported amounts owed to Counsel of $1.7
      million and $3.0
      million, respectively, as related party debt (see Note 9). Total interest of $0.4
      million has been accrued on the debt through September 30, 2015, and remains unpaid.
    &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 remained as external manager and continued to provide the same services, at similar rates, until the Services Agreement was terminated effective August 31, 2015, as described more fully in the Current Report on Form 8-K filed with the SEC on September 1, 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="center"&gt;
                  &lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="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;Nine months ended&lt;/b&gt;
                  &lt;b&gt;September 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="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" 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" 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;
                  &lt;b&gt;2014&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;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;
                  240
                &lt;/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;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
                  270
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" valign="bottom"&gt;Other charges&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  50
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  174
                &lt;/td&gt;
                &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
                  290
                &lt;/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;
                  444
                &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 nine months ended September 30, 2015 and 2014, are detailed 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="80%"&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
                  &lt;b&gt;Nine months ended&lt;/b&gt;
                  &lt;b&gt;September 30,&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;
                  &lt;b&gt;Leased premises location&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2015&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  &lt;b&gt;2014&lt;/b&gt;
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Foster City, CA&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  171
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" width="12%"&gt;
                  171
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left" bgcolor="#e6efff"&gt;Edwardsville, IL&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  73
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
                  32
                &lt;/td&gt;
                &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr valign="top"&gt;
                &lt;td align="left"&gt;Total&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                  244
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
                &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
                &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
                  203
                &lt;/td&gt;
                &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
              &lt;/tr&gt;
          &lt;/table&gt;
    &lt;/div&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
  <hgbl:ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="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;Nine months ended&lt;/b&gt;
            &lt;b&gt;September 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="left" valign="bottom"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" 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" 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;
            &lt;b&gt;2014&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;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;
            240
          &lt;/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;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" valign="bottom" width="12%"&gt;
            270
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" valign="bottom"&gt;Other charges&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            50
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            174
          &lt;/td&gt;
          &lt;td align="left" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff" valign="bottom"&gt;Total&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%"&gt;
            290
          &lt;/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;
            444
          &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_September_2015_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="0">240</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_September_2014_NatureOfExpenseAxis-ManagementFeesMember" unitRef="usd" decimals="0">270</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_September_2015_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="0">50</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_September_2014_NatureOfExpenseAxis-OtherExpenseMember" unitRef="usd" decimals="0">174</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="0">290</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="0">444</us-gaap:RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty>
  <hgbl:ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%"&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="center" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" nowrap="nowrap" width="27%"&gt;
            &lt;b&gt;Nine months ended&lt;/b&gt;
            &lt;b&gt;September 30,&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;
            &lt;b&gt;Leased premises location&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2015&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            &lt;b&gt;2014&lt;/b&gt;
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Foster City, CA&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            171
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" width="12%"&gt;
            171
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left" bgcolor="#e6efff"&gt;Edwardsville, IL&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            73
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%"&gt;
            32
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Total&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
            244
          &lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%"&gt;$&lt;/td&gt;
          &lt;td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%"&gt;
            203
          &lt;/td&gt;
          &lt;td align="left" 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_September_2015_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="0">171</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_September_2014_RelatedPartyTransactionsByRelatedPartyAxis-FosterCityCMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="0">171</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_September_2015_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="0">73</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_September_2014_RelatedPartyTransactionsByRelatedPartyAxis-EdwardsvilleILMember_StatementScenarioAxis-LeaseAmountsMember" unitRef="usd" decimals="0">32</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2015_TO_30_September_2015" unitRef="usd" decimals="0">244</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty contextRef="cx_01_January_2014_TO_30_September_2014" unitRef="usd" decimals="0">203</us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty>
  <us-gaap:DueToRelatedPartiesCurrent contextRef="cx_30_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">1700000</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_September_2015_StatementScenarioAxis-ApproximationsMember" unitRef="usd" decimals="-5">400000</hgbl:AccruedInterestPayableRelatedParty>
  <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:RelatedPartyTransactionDescriptionOfTransaction contextRef="cx_01_January_2015_TO_30_September_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. 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.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 remained as external manager and continued to provide the same services, at similar rates, until the Services Agreement was terminated effective August 31, 2015, as described more fully in the Current Report on Form 8-K filed with the SEC on September 1, 2015.</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. 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.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 remained as external manager and continued to provide the same services, at similar rates, until the Services Agreement was terminated effective August 31, 2015, as described more fully in the Current Report on Form 8-K filed with the SEC on September 1, 2015.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
  <us-gaap:SubsequentEventsTextBlock contextRef="cx_01_January_2015_TO_30_September_2015">&lt;p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;"&gt;
      &lt;b&gt;Note 12 &amp;#8211; Subsequent Events&lt;/b&gt;
    &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 September 30, 2015 for disclosure. There have been no material subsequent events requiring disclosure in this Report, except for the event already disclosed in Note 4 to the unaudited condensed consolidated financial statements.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
</xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>7
<FILENAME>hgbl-20150930.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:09:13:01 GMT-0800 -->
<!-- Copyright (c) Compliance Xpressware, LLP. All Rights Reserved. -->
<xsd:schema targetNamespace="http://www.counselrb.com/20150930" 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/20150930" 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/2015-01-31">
  <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</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/NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock" id="role_NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock">
        <link:definition>111 - Disclosure - Real Estate Inventory Write-down</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>112 - 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>113 - 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>114 - 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>115 - 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>116 - 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>117 - 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>118 - 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>119 - 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>120 - 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>121 - 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>122 - 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>123 - 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>124 - 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>125 - 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>126 - 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>127 - 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>128 - 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>129 - 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>130 - 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>131 - Disclosure - Summary of Significant Accounting Policies (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>132 - 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/DisclosureRealEstateInventoryWriteDownTextBlockDetails" id="role_DisclosureRealEstateInventoryWriteDownTextBlockDetails">
        <link:definition>133 - Disclosure - Real Estate Inventory Write-down (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>134 - 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>135 - 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>136 - 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>137 - 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>138 - 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>139 - 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>140 - 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>141 - 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>142 - 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>143 - 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>144 - 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>145 - 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>146 - 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>147 - 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>148 - Statement - 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>149 - 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/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" id="role_DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails">
        <link:definition>150 - 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>151 - 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-20150930_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-20150930_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-20150930_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-20150930_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/2015-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2015/elts/us-types-2015-01-31.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="RealEstateInventoryWriteDownTextBlock" id="hgbl_RealEstateInventoryWriteDownTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PatentParticipationFeeTextBlock" id="hgbl_PatentParticipationFeeTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="FutureAccountingPronouncementsPolicyTextBlock" id="hgbl_FutureAccountingPronouncementsPolicyTextBlock" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="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="RealEstateInventoryAxis" id="hgbl_RealEstateInventoryAxis" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" abstract="true" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RealEstateInventoryDomain" id="hgbl_RealEstateInventoryDomain" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PrewriteDownMember" id="hgbl_PrewriteDownMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="PostWriteDownMember" id="hgbl_PostWriteDownMember" type="nonnum:domainItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration"/>
  <xsd:element name="RealEstateListPrice" id="hgbl_RealEstateListPrice" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <xsd:element name="RealEstateCarryingValue" id="hgbl_RealEstateCarryingValue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" abstract="false" nillable="true" xbrli:periodType="duration" xbrli:balance="debit"/>
  <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-20150930_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:09:13:01 GMT-0800 -->
<!-- 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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="CashAndCashEquivalentsAtCarryingValue" xlink:title="CashAndCashEquivalentsAtCarryingValue"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="AccountsPayableAndAccruedLiabilitiesCurrent" xlink:title="AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="PreferredStockValue" xlink:title="PreferredStockValue"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_SalesRevenueServicesNet" xlink:label="SalesRevenueServicesNet" xlink:title="SalesRevenueServicesNet"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="CostOfGoodsAndServicesSold" xlink:title="CostOfGoodsAndServicesSold"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="CostsAndExpenses" xlink:to="InventoryWriteDown" use="optional" order="8" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11" 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="12" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="13" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:label="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments" xlink:title="IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="16" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18" 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="19" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="21" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24" weight="1"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical" xlink:type="simple" xlink:href="hgbl-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="NetIncomeLoss" xlink:title="NetIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="InventoryWriteDown" use="optional" order="8" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="13" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="15" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="16" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="19" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="21" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="23" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="25" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="26" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27" 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="28" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="ProceedsFromShortTermDebt" xlink:title="ProceedsFromShortTermDebt"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="30" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="31" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="32" weight="1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="33" weight="-1"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="ProceedsFromPaymentsForOtherFinancingActivities" xlink:title="ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="ProceedsFromPaymentsForOtherFinancingActivities" use="optional" order="34" 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="35" weight="1"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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-20150930.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-20150930.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/DisclosureRealEstateInventoryWriteDownTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.xsd#role_DisclosureRealEstateInventoryWriteDownTextBlockDetails"/>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureRealEstateInventoryWriteDownTextBlockDetails"/>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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-20150930.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-20150930_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:09:13:01 GMT-0800 -->
<!-- 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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="StatementClassOfStockAxis" xlink:title="StatementClassOfStockAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="InventoryWriteDown" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="12"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="13"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="16"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="19"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="21"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="23"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="25"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="26"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="StatementEquityComponentsAxis" xlink:title="StatementEquityComponentsAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="EquityComponentDomain" xlink:title="EquityComponentDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="InventoryWriteDown" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="12"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="13"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="16"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="19"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="21"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="23"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="25"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="26"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="28"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="29"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="30"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="31"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="32"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="33"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="ProceedsFromPaymentsForOtherFinancingActivities" xlink:title="ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromPaymentsForOtherFinancingActivities" use="optional" order="34"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="35"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="36"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="37"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="39"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="40"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="41"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock" xlink:type="simple" xlink:href="hgbl-20150930.xsd#role_NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.xsd#hgbl_RealEstateInventoryWriteDownTextBlock" xlink:label="RealEstateInventoryWriteDownTextBlock" xlink:title="RealEstateInventoryWriteDownTextBlock"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RealEstateInventoryWriteDownTextBlock" use="optional" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="9"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:title="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="EquityMethodInvesteeNameDomain" xlink:title="EquityMethodInvesteeNameDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PublicUtilitiesInventoryAxis" xlink:label="PublicUtilitiesInventoryAxis" xlink:title="PublicUtilitiesInventoryAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PublicUtilitiesInventoryTypeDomain" xlink:label="PublicUtilitiesInventoryTypeDomain" xlink:title="PublicUtilitiesInventoryTypeDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="BusinessAcquisitionAcquireeDomain" xlink:title="BusinessAcquisitionAcquireeDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="ScenarioUnspecifiedDomain" xlink:title="ScenarioUnspecifiedDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="ProceedsFromPaymentsForOtherFinancingActivities" xlink:title="ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="ProceedsFromPaymentsForOtherFinancingActivities" use="optional" order="7"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureRealEstateInventoryWriteDownTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.xsd#role_DisclosureRealEstateInventoryWriteDownTextBlockDetails"/>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureRealEstateInventoryWriteDownTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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="hgbl-20150930.xsd#hgbl_RealEstateInventoryAxis" xlink:label="RealEstateInventoryAxis" xlink:title="RealEstateInventoryAxis"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="StatementTable" xlink:to="RealEstateInventoryAxis" use="optional" order="2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="RealEstateInventoryAxis" xlink:to="RealEstateInventoryDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateInventoryDomain" xlink:label="RealEstateInventoryDomain" xlink:title="RealEstateInventoryDomain"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateInventoryDomain" xlink:label="RealEstateInventoryDomain_2" xlink:title="RealEstateInventoryDomain_2"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="RealEstateInventoryAxis" xlink:to="RealEstateInventoryDomain_2" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_PrewriteDownMember" xlink:label="PrewriteDownMember" xlink:title="PrewriteDownMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RealEstateInventoryDomain" xlink:to="PrewriteDownMember" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_PostWriteDownMember" xlink:label="PostWriteDownMember" xlink:title="PostWriteDownMember"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="RealEstateInventoryDomain" xlink:to="PostWriteDownMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="hgbl-20150930.xsd#hgbl_RealEstateListPrice" xlink:label="RealEstateListPrice" xlink:title="RealEstateListPrice"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RealEstateListPrice" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateCarryingValue" xlink:label="RealEstateCarryingValue" xlink:title="RealEstateCarryingValue"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="RealEstateCarryingValue" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="StatementLineItems" xlink:to="InventoryWriteDown" use="optional" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="StatementClassOfStockAxis" xlink:title="StatementClassOfStockAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:title="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:label="PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:title="PartnerTypeOfPartnersCapitalAccountNameDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_InvestmentClassDomain" xlink:label="InvestmentClassDomain" xlink:title="InvestmentClassDomain"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="DebtInstrumentAxis" xlink:title="DebtInstrumentAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="DebtInstrumentNameDomain" xlink:title="DebtInstrumentNameDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeDomain" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeDomain"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="IncomeTaxAuthorityDomain" xlink:title="IncomeTaxAuthorityDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:title="IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ValuationAllowancesAndReservesDomain" xlink:label="ValuationAllowancesAndReservesDomain" xlink:title="ValuationAllowancesAndReservesDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:title="FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NatureOfExpenseAxis" xlink:label="NatureOfExpenseAxis" xlink:title="NatureOfExpenseAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InterimPeriodCostsNotAllocableDomain" xlink:label="InterimPeriodCostsNotAllocableDomain" xlink:title="InterimPeriodCostsNotAllocableDomain"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930_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:09:13:01 GMT-0800 -->
<!-- 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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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</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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/terseLabel" xlink:title="label_us-gaap_InventoryRealEstate" xml:lang="en-US" id="terseLabel_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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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">Current portion of third party debt</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/2015/elts/us-gaap-2015-01-31.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">Current portion of related party debt</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/2015/elts/us-gaap-2015-01-31.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 - current</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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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">Long-term third party debt</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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 September 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/2015/elts/us-gaap-2015-01-31.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 September 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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryWriteDown" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_InventoryWriteDown" xml:lang="en-US" id="verboseLabel_us-gaap_InventoryWriteDown_en-US">Real estate inventory write-down</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryWriteDown" xlink:to="label_us-gaap_InventoryWriteDown" use="optional" order="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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">(Losses) earnings of equity accounted asset liquidation investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:to="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" use="optional" order="13" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments" xml:lang="en-US" id="documentation_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments_en-US">Company's proportionate share of Joint Ventures' net income (loss) reported in the consolidated statement of operations as Earnings (Loss) of Equity Accounted Asset Liquidation Investments and attributable to the Company as its share.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="OperatingIncomeLoss" xlink:title="OperatingIncomeLoss"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_OperatingIncomeLoss" xml:lang="en-US" id="totalLabel_us-gaap_OperatingIncomeLoss_en-US">Operating loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingIncomeLoss" xlink:to="label_us-gaap_OperatingIncomeLoss" use="optional" order="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="NonoperatingIncomeExpenseAbstract" xlink:title="NonoperatingIncomeExpenseAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonoperatingIncomeExpenseAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_NonoperatingIncomeExpenseAbstract" xml:lang="en-US" id="verboseLabel_us-gaap_NonoperatingIncomeExpenseAbstract_en-US">Other income (expenses):</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonoperatingIncomeExpenseAbstract" xlink:to="label_us-gaap_NonoperatingIncomeExpenseAbstract" use="optional" order="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="16" 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/2015/elts/us-gaap-2015-01-31.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="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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) income</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="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="ComprehensiveIncomeNetOfTax" xlink:title="ComprehensiveIncomeNetOfTax"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_ComprehensiveIncomeNetOfTax" xml:lang="en-US" id="totalLabel_us-gaap_ComprehensiveIncomeNetOfTax_en-US">Comprehensive loss</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTax" xlink:to="label_us-gaap_ComprehensiveIncomeNetOfTax" use="optional" order="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:title="WeightedAverageNumberOfShareOutstandingBasicAndDiluted"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xml:lang="en-US" id="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_en-US">Weighted average common shares outstanding - basic and diluted (in thousands)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="label_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" use="optional" order="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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_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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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) provided by 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/2015/elts/us-gaap-2015-01-31.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) provided by operating activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" use="optional" order="3" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="ShareBasedCompensation" xlink:title="ShareBasedCompensation"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensation" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_ShareBasedCompensation" xml:lang="en-US" id="verboseLabel_us-gaap_ShareBasedCompensation_en-US">Stock-based compensation expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ShareBasedCompensation" xlink:to="label_us-gaap_ShareBasedCompensation" use="optional" order="7" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryWriteDown" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_InventoryWriteDown" xml:lang="en-US" id="label_us-gaap_InventoryWriteDown_en-US">Real estate inventory write-down</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="15" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="16" 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/2015/elts/us-gaap-2015-01-31.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="17" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="19" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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) provided by 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="21" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="23" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="25" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="26" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="28" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="29" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="30" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="31" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="32" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="33" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="ProceedsFromPaymentsForOtherFinancingActivities" xlink:title="ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xml:lang="en-US" id="terseLabel_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_en-US">Payment of contingent consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromPaymentsForOtherFinancingActivities" xlink:to="label_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" use="optional" order="34" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="35" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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) increase 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="36" 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/2015/elts/us-gaap-2015-01-31.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="39" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="40" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="41" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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="hgbl-20150930.xsd#hgbl_RealEstateInventoryWriteDownTextBlock" xlink:label="RealEstateInventoryWriteDownTextBlock" xlink:title="RealEstateInventoryWriteDownTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateInventoryWriteDownTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RealEstateInventoryWriteDownTextBlock" xml:lang="en-US" id="label_hgbl_RealEstateInventoryWriteDownTextBlock_en-US">Real Estate Inventory Write-down [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RealEstateInventoryWriteDownTextBlock" xlink:to="label_hgbl_RealEstateInventoryWriteDownTextBlock" use="optional" order="4" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateInventoryWriteDownTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RealEstateInventoryWriteDownTextBlock" xml:lang="en-US" id="documentation_hgbl_RealEstateInventoryWriteDownTextBlock_en-US">The entire disclosure for adjustments to the carrying value of real estate inventory.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:title="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xml:lang="en-US" id="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_en-US">Stock-based Compensation [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="label_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" use="optional" order="5" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_EarningsPerShareTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EarningsPerShareTextBlock" xml:lang="en-US" id="label_us-gaap_EarningsPerShareTextBlock_en-US">Earnings Per Share [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareTextBlock" xlink:to="label_us-gaap_EarningsPerShareTextBlock" use="optional" order="6" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="7" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="8" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="DebtDisclosureTextBlock" xlink:title="DebtDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_DebtDisclosureTextBlock_en-US">Debt [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtDisclosureTextBlock" xlink:to="label_us-gaap_DebtDisclosureTextBlock" use="optional" order="9" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_PatentParticipationFeeTextBlock" xlink:label="PatentParticipationFeeTextBlock" xlink:title="PatentParticipationFeeTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentParticipationFeeTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PatentParticipationFeeTextBlock" xml:lang="en-US" id="label_hgbl_PatentParticipationFeeTextBlock_en-US">Patent Participation Fee [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PatentParticipationFeeTextBlock" xlink:to="label_hgbl_PatentParticipationFeeTextBlock" use="optional" order="10" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PatentParticipationFeeTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PatentParticipationFeeTextBlock" xml:lang="en-US" id="documentation_hgbl_PatentParticipationFeeTextBlock_en-US">Description of patent participation fee that is specific to the Company's VoIP Patent Portfolio.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="IncomeTaxDisclosureTextBlock" xlink:title="IncomeTaxDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_IncomeTaxDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_IncomeTaxDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_IncomeTaxDisclosureTextBlock_en-US">Income Taxes [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeTaxDisclosureTextBlock" xlink:to="label_us-gaap_IncomeTaxDisclosureTextBlock" use="optional" order="11" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="RelatedPartyTransactionsDisclosureTextBlock" xlink:title="RelatedPartyTransactionsDisclosureTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_en-US">Related Party Transactions [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionsDisclosureTextBlock" xlink:to="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" use="optional" order="12" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="13" xlink:title=""/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.xsd#hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:label="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:title="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock_en-US">Schedule of Services Relating to Operations Paid to Related Party [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:to="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" use="optional" order="8" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlock_en-US">Tabular disclosure of services relating to operations and paid to a related party during the period.</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:label="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:title="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xml:lang="en-US" id="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock_en-US">Schedule of Lease Amounts Paid to Related Parties [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:to="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" use="optional" order="9" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock" xml:lang="en-US" id="documentation_hgbl_ScheduleOfLeaseAmountsPaidToRelatedPartiesTableTextBlock_en-US">Tabular disclosure of lease amounts paid to related parties during the period.</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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:label xlink:type="resource" xlink:label="label_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xml:lang="en-US" id="negatedLabel_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_en-US">Payment for contingent consideration</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="8" 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="hgbl-20150930.xsd#hgbl_RealEstateInventoryAxis" xlink:label="RealEstateInventoryAxis" xlink:title="RealEstateInventoryAxis"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateInventoryAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RealEstateInventoryAxis" xml:lang="en-US" id="label_hgbl_RealEstateInventoryAxis_en-US">Real Estate Inventory [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RealEstateInventoryAxis" xlink:to="label_hgbl_RealEstateInventoryAxis" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateInventoryAxis" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RealEstateInventoryAxis" xml:lang="en-US" id="documentation_hgbl_RealEstateInventoryAxis_en-US">Real Estate Inventory</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateInventoryDomain" xlink:label="RealEstateInventoryDomain" xlink:title="RealEstateInventoryDomain"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateInventoryDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RealEstateInventoryDomain" xml:lang="en-US" id="label_hgbl_RealEstateInventoryDomain_en-US">Real Estate Inventory [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RealEstateInventoryDomain" xlink:to="label_hgbl_RealEstateInventoryDomain" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateInventoryDomain" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RealEstateInventoryDomain" xml:lang="en-US" id="documentation_hgbl_RealEstateInventoryDomain_en-US">Real Estate Inventory</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_PrewriteDownMember" xlink:label="PrewriteDownMember" xlink:title="PrewriteDownMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PrewriteDownMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_PrewriteDownMember" xml:lang="en-US" id="verboseLabel_hgbl_PrewriteDownMember_en-US">Pre-Write down [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrewriteDownMember" xlink:to="label_hgbl_PrewriteDownMember" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PrewriteDownMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PrewriteDownMember" xml:lang="en-US" id="documentation_hgbl_PrewriteDownMember_en-US">Pre-Write down</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_PostWriteDownMember" xlink:label="PostWriteDownMember" xlink:title="PostWriteDownMember"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PostWriteDownMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PostWriteDownMember" xml:lang="en-US" id="label_hgbl_PostWriteDownMember_en-US">Post Write down [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PostWriteDownMember" xlink:to="label_hgbl_PostWriteDownMember" use="optional" order="3" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_PostWriteDownMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_PostWriteDownMember" xml:lang="en-US" id="documentation_hgbl_PostWriteDownMember_en-US">Post Write down</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateListPrice" xlink:label="RealEstateListPrice" xlink:title="RealEstateListPrice"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateListPrice" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_RealEstateListPrice" xml:lang="en-US" id="verboseLabel_hgbl_RealEstateListPrice_en-US">Real Estate, List Price</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RealEstateListPrice" xlink:to="label_hgbl_RealEstateListPrice" use="optional" order="1" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateListPrice" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RealEstateListPrice" xml:lang="en-US" id="documentation_hgbl_RealEstateListPrice_en-US">List price of real estate for sale</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateCarryingValue" xlink:label="RealEstateCarryingValue" xlink:title="RealEstateCarryingValue"/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateCarryingValue" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_hgbl_RealEstateCarryingValue" xml:lang="en-US" id="verboseLabel_hgbl_RealEstateCarryingValue_en-US">Real Estate, Carrying Value</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RealEstateCarryingValue" xlink:to="label_hgbl_RealEstateCarryingValue" use="optional" order="2" xlink:title=""/>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateCarryingValue" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_hgbl_RealEstateCarryingValue" xml:lang="en-US" id="documentation_hgbl_RealEstateCarryingValue_en-US">Carrying value of real estate inventory</link:label>
    <link:label xlink:type="resource" xlink:label="label_us-gaap_InventoryWriteDown" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_InventoryWriteDown" xml:lang="en-US" id="terseLabel_us-gaap_InventoryWriteDown_en-US">Real Estate, Inventory Write-down</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 September 30, 2015</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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 September 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 September 30, 2015</link:label>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 September 30, 2015 Weighted Average Grant Date Fair Value Per Share</link:label>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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 September 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 September 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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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 October 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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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</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 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">Current portion of third party debt</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">Current portion of related party debt</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 - current</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">Long-term third party debt</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</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_ProceedsFromPaymentsForOtherFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xml:lang="en-US" id="label_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_en-US">Payment for contingent consideration</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_PrewriteDownMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_PrewriteDownMember" xml:lang="en-US" id="label_hgbl_PrewriteDownMember_en-US">Prewrite Down [Member]</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateListPrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RealEstateListPrice" xml:lang="en-US" id="label_hgbl_RealEstateListPrice_en-US">Real Estate List Price</link:label>
    <link:label xlink:type="resource" xlink:label="label_hgbl_RealEstateCarryingValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_hgbl_RealEstateCarryingValue" xml:lang="en-US" id="label_hgbl_RealEstateCarryingValue_en-US">Real Estate Carrying Value</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 October 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_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-20150930_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:09:13:01 GMT-0800 -->
<!-- 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-20150930.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-20150930.xsd#hgbl_DocumentAndEntityInformationAbstract" xlink:label="DocumentAndEntityInformationAbstract" xlink:title="DocumentAndEntityInformationAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="StatementOfFinancialPositionAbstract" xlink:title="StatementOfFinancialPositionAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/terseLabel" order="11"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="StatementClassOfStockAxis" xlink:title="StatementClassOfStockAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="IncomeStatementAbstract" xlink:title="IncomeStatementAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingCostsAndExpensesAbstract" xlink:to="InventoryWriteDown" 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/2015/elts/us-gaap-2015-01-31.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="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="12"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="13"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="16"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="19"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="21"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="23"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="25"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="26"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/ComprehensiveIncomeStatementParenthetical" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:title="StatementOfIncomeAndComprehensiveIncomeAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="StatementEquityComponentsAxis" xlink:title="StatementEquityComponentsAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="StatementOfCashFlowsAbstract" xlink:title="StatementOfCashFlowsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="InventoryWriteDown" use="optional" order="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="12"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="13"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="14"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="15"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="16"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="17"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="18"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="19"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="20"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="21"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="22"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="23"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="24"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="25"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="26"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="27"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="28"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="29"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="30"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="31"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="32"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="33"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="ProceedsFromPaymentsForOtherFinancingActivities" xlink:title="ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromPaymentsForOtherFinancingActivities" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="34"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="35"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="36"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="37"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="38"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="39"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="40"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="41"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" xlink:type="simple" xlink:href="hgbl-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock" xlink:type="simple" xlink:href="hgbl-20150930.xsd#role_NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock">
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.xsd#hgbl_RealEstateInventoryWriteDownTextBlock" xlink:label="RealEstateInventoryWriteDownTextBlock" xlink:title="RealEstateInventoryWriteDownTextBlock"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RealEstateInventoryWriteDownTextBlock" use="optional" order="1"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:type="simple" xlink:href="hgbl-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlockTables" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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="8"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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="9"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureBusinessDescriptionAndBasisOfPresentationTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:title="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PublicUtilitiesInventoryAxis" xlink:label="PublicUtilitiesInventoryAxis" xlink:title="PublicUtilitiesInventoryAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="ProceedsFromPaymentsForOtherFinancingActivities" xlink:title="ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="ProceedsFromPaymentsForOtherFinancingActivities" 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/2015/elts/us-gaap-2015-01-31.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="8"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="9"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="10"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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="11"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureRealEstateInventoryWriteDownTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.xsd#role_DisclosureRealEstateInventoryWriteDownTextBlockDetails"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.counselrb.com/taxonomy/role/DisclosureRealEstateInventoryWriteDownTextBlockDetails">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_RealEstateInventoryAxis" xlink:label="RealEstateInventoryAxis" xlink:title="RealEstateInventoryAxis"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementTable" xlink:to="RealEstateInventoryAxis" use="optional" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateInventoryDomain" xlink:label="RealEstateInventoryDomain" xlink:title="RealEstateInventoryDomain"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RealEstateInventoryAxis" xlink:to="RealEstateInventoryDomain" use="optional" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_PrewriteDownMember" xlink:label="PrewriteDownMember" xlink:title="PrewriteDownMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RealEstateInventoryDomain" xlink:to="PrewriteDownMember" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="2"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_PostWriteDownMember" xlink:label="PostWriteDownMember" xlink:title="PostWriteDownMember"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RealEstateInventoryDomain" xlink:to="PostWriteDownMember" use="optional" order="3"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.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="hgbl-20150930.xsd#hgbl_RealEstateListPrice" xlink:label="RealEstateListPrice" xlink:title="RealEstateListPrice"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RealEstateListPrice" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="hgbl-20150930.xsd#hgbl_RealEstateCarryingValue" xlink:label="RealEstateCarryingValue" xlink:title="RealEstateCarryingValue"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="RealEstateCarryingValue" 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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryWriteDown" xlink:label="InventoryWriteDown" xlink:title="InventoryWriteDown"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:to="InventoryWriteDown" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" order="3"/>
  </link:presentationLink>
  <link:roleRef roleURI="http://www.counselrb.com/taxonomy/role/DisclosureDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="StatementClassOfStockAxis" xlink:title="StatementClassOfStockAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:title="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="DebtInstrumentAxis" xlink:title="DebtInstrumentAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:label="OperatingLossCarryforwardsExpirationPeriodTypeAxis" xlink:title="OperatingLossCarryforwardsExpirationPeriodTypeAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:title="FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="BusinessAcquisitionAxis" xlink:title="BusinessAcquisitionAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.xsd#hgbl_NotesToFinancialStatementsAbstract" xlink:label="NotesToFinancialStatementsAbstract" xlink:title="NotesToFinancialStatementsAbstract"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/DisclosureScheduleOfServicesRelatingToOperationsPaidToRelatedPartyTableTextBlockDetails" xlink:type="simple" xlink:href="hgbl-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NatureOfExpenseAxis" xlink:label="NatureOfExpenseAxis" xlink:title="NatureOfExpenseAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="StatementScenarioAxis" xlink:title="StatementScenarioAxis"/>
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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-20150930.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-20150930.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-20150930.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/2015/elts/us-gaap-2015-01-31.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/2015/elts/us-gaap-2015-01-31.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" $# F0# 2(  A$! Q$!_\0
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M /KT =!17/\ _"5?]0'7/_ /_P"O1_PE7_4!US_P#_\ KT =!17/_P#"5?\
M4!US_P  _P#Z]'_"5?\ 4!US_P  _P#Z] '045S_ /PE7_4!US_P#_\ KT?\
M)5_U =<_\ __ *] '045S_\ PE7_ % =<_\  /\ ^O1_PE7_ % =<_\  /\
M^O0!T%%<_P#\)5_U =<_\ __ *]'_"5?]0'7/_ /_P"O0!T%%<__ ,)5_P!0
M'7/_  #_ /KT?\)5_P!0'7/_  #_ /KT =!16?HVKPZS;RS0PSP^5*872=0K
M!@ 3P"?6M"@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 9.H7=M9Z[927
M=Q% AMIU#2N%!.Z+C)^E3?V[H_\ T%;'_P "$_QJQ=V%G>[/MEI!<;,[?-C#
M[<]<9^@JO_86C_\ 0*L?_ =/\* #^W='_P"@K8_^!"?XT?V[H_\ T%;'_P "
M$_QH_L+1_P#H%6/_ (#I_A1_86C_ /0*L?\ P'3_  H /[=T?_H*V/\ X$)_
MC1_;NC_]!6Q_\"$_QH_L+1_^@58_^ Z?X4?V%H__ $"K'_P'3_"@ _MW1_\
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "L_P_P#\B]IG_7I%_P"@"M"L_P /_P#(O:9_UZ1?^@"@#0HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBJ.ISW
M,3V<5HT2/<3F,M+&7"@1NW0,/[OKWH O45G^3K'_ #_6/_@&_P#\=H\G6/\
MG^L?_ -__CM &A16?Y.L?\_UC_X!O_\ ':/)UC_G^L?_  #?_P".T :%%9_D
MZQ_S_6/_ (!O_P#':/)UC_G^L?\ P#?_ ..T :%%9_DZQ_S_ %C_ . ;_P#Q
MVCR=8_Y_K'_P#?\ ^.T :%%9_DZQ_P _UC_X!O\ _':/)UC_ )_K'_P#?_X[
M0!H45G^3K'_/]8_^ ;__ !VCR=8_Y_K'_P  W_\ CM &A16?Y.L?\_UC_P"
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M W_^.T>3K'_/]8_^ ;__ !V@#0HK/\G6/^?ZQ_\  -__ ([6?I%[K&I_;?\
M2;&+[+=R6W_'J[;MN/F_UG&<]* .@HK/\G6/^?ZQ_P# -_\ X[1Y.L?\_P!8
M_P#@&_\ \=H T**S_)UC_G^L?_ -_P#X[1Y.L?\ /]8_^ ;_ /QV@#0HK/\
M)UC_ )_K'_P#?_X[1Y.L?\_UC_X!O_\ ': -"BL_R=8_Y_K'_P  W_\ CM'D
MZQ_S_6/_ (!O_P#': -"BL_R=8_Y_K'_ , W_P#CM'DZQ_S_ %C_ . ;_P#Q
MV@#0HK/\G6/^?ZQ_\ W_ /CM'DZQ_P _UC_X!O\ _': -"BL_P G6/\ G^L?
M_ -__CM'DZQ_S_6/_@&__P =H T**S_)UC_G^L?_  #?_P".T>3K'_/]8_\
M@&__ ,=H T**S_)UC_G^L?\ P#?_ ..T>3K'_/\ 6/\ X!O_ /': -"BLN.7
M4HM7M[6XN+22*2*21O+MV1OE*# )<_W\].WOQJ4 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !6?J7_']I/_ %]M_P"B):T*S]2_X_M)_P"OMO\ T1+0
M!H4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 9\W_(
MPV7_ %Z3_P#H<-:%9\W_ ",-E_UZ3_\ H<-:% !1110 4444 %%%% !1110
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M@L<X<GHI/X5I4 %%%% !115/5M2ATC39;ZX61HHL;A& 6Y('&2/6@"Y16?\
MVC=?] :^_P"^X/\ XY1_:-U_T!K[_ON#_P".4 :%%9_]HW7_ $!K[_ON#_XY
M1_:-U_T!K[_ON#_XY0!H45G_ -HW7_0&OO\ ON#_ ..4?VC=?] :^_[[@_\
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M\4T8.=DB!AGZ&H6T[38X$#6=HL,!+J#$H6,]21QQ]: ,R;6KI+U J1FW=_*
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MX=.1GJ*L2S1PE!(V#(VU>"<G!./R!H PWCOTN(YH&NB[7<B;79B@C\MBN5/
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M&QW]ZZ!=0M7D6-9<L^"HVGD$D ]/8U)!<Q7*AHBS*R!PVP@$'..2/;IU'XT
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MYZWW_@?/_P#%UH44 9_]C6O_ #UOO_ ^?_XNC^QK7_GK??\ @?/_ /%UH44
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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MD+PRAUG!,; '# >E6*Q;:WN(;;3;:XV&X28O\B[0J@-D]3Z@?\"K:H ****
M"L_P_P#\B]IG_7I%_P"@"M"L_P /_P#(O:9_UZ1?^@"@#0HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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E%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 ?_V0$!

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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768662338208">
<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>Sep. 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">1,698<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">4,198<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">$ 4,198<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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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 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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>EXCEL
<SEQUENCE>14
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
M4$L#!!0````(`*2-;$?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,$%`````@`I(UL1TAU!>[%````*P(```L```!?<F5L
M<R\N<F5L<ZV2RV["0`Q%?R6:?7%*)1818<6&'4+\@#OC/)3,>.0Q(OW[CMB`
MPD.MQ-*O>X^NO`ZIK`XTHO8<4M?'5$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$L#!!0````(`*2-;$<;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$L#!!0````(`*2-;$>[!8B.(`,``"\+```0````9&]C
M4')O<',O87!P+GAM;+U645/B,!#^*QF>]$&+G.?,,=B9"IT[9Q`9R^ES:!?(
MV":835'NU]\F1:YH`.'A>"'=?M]N]MO=-!V)S?90JSEH(P#96Y%+;)/QNC$S
M9MX.`DQG4'`\)XBDMQ.E"V[H44\#-9F(%'HJ+0N0)F@UFU<!O!F0&61G\[73
M1MBQ4:+Y/!<I-T+)\$ZD6J&:&!:_I9!W@H\`QR#/":2E%F89-BM,W>0P2<IS
MZ%*L<,)SA`KUS^@P757,N5P&U5-?R&?\/1^I'C=09VV^J+S/N(:,@FYX7QL=
MYM>2\LPMMSOC<@I9'?OYY;L6CZ#19GK1.F_2;RW!N[WR#3P3<CKD0F/869CV
M`E*C]*I,"W-LE3*5VJ+CXXCVAPTVY@AV>=U8<"VX-`V&X@\]MAI5V,KJUOD<
MC0Z?E'[&&8#!3K`VNF4=6U^+R_#RPB%HM8D,UIF%*]DV\K:6D3`YX/UDR+7Y
M3U*XG-Z%N+QHU+)_=\&XS%@L#;4CNY55*"I>79+UJGL_Z,6#).XQ6B7W_=M>
M-**'FZ@?#;HQ.X+S[1!.,J*_NWAP!.?[$9PK+^>&HT"F)FRH`4F_[6HE95%P
MO;381$REH,)1J[`H355)>GLY4?I2"A36I^4-G'>>L[[BD@X:+^<!"!`C[02H
M@@O:DZ*H3W3`P%FF7OU[,RI]/K.-DC%[MH#$[8G$7$MJ961#T,P='5[8+8DA
MIV*<`XL0::Q<:_U4*GL5>>[W3-E2W]V!F:G,;1Z-;4KTHGLP-ELBIZH`-N)O
MX&<^0$[J9,R.WI*--*=T4YNO'YZ48X27TDY'O-BZG9WUO?AQD.[L9,1)N"-T
M]4_=5F&K0%OE7>T#3P^4T?$.[^B6?RYW=G3+/Y?;E1UPK?D7&WN%-F(!IWYE
M=U:CY:]ZI6S-\TD/#!?Y%IGK[>RA'5P:\N"7C#XS64F)4%VJ;SLR(:UZ!>F6
M[.4XQ38EW\OY+-_)7@YU@BA<=E&AZ#[VA_N/@3IG/1Z[I:Y3'@#+W+BS_9ZN
M/+9[]G*JRGXY1`)Z09]O9*Y<U'IL?R9]((%MYJ4=7[I/9!N-^>GB\>&:$6Q>
MC\._4$L#!!0````(`*2-;$=3*CV,/@$``&D#```1````9&]C4')O<',O8V]R
M92YX;6S-DTU/PS`,AO\*ZKU+LS&0HJX'0)R8A,00B%N6>%M8\Z'$4]=_3Y9U
M+0,NNW&K:[^/7\=)*1P3UL.SMPX\*@A7>UV;P(2;91M$QP@)8@.:AU&L,#&Y
MLEYSC*%?$\?%EJ^!C(OBAFA`+CER<@#FKB=F52D%$QXX6M_AI>CQ;N?K!)."
M0`T:#`9"1Y1DU:O9&MN8D@SZJHR.:QYP;J5:*9!W[5#V.Q4[(W@=CG*0??OT
M]T\/*4.RKG(?5%_5-,VHF:2Z.#`E[_.GEW0VN3(!N1$054$Q;!W,LE/GM\G]
MP^(QJ\8%G>:4YG2\H+?L>LJ*Z<=ALC-_@V'=#?%O'9\,INVBPAHNW&W2R+3<
M])E`$H+PRJ&RYB)<PGP3)UC8+3]!X.6@3I@NVQ;:QGH9JG2_ANCP<N+*UM:W
MQ]2/Z.Q555]02P,$%`````@`I(UL1YE<G",0!@``G"<``!,```!X;"]T:&5M
M92]T:&5M93$N>&UL[5I;<]HX%'[OK]!X9_9M"\8V@;:T$W-I=MNTF83M3A^%
M$5B-;'EDD81_OT<V$,N6#>V23;J;/`0LZ?O.14?GZ#AY\^XN8NB&B)3R>&#9
M+]O6N[<OWN!7,B0103`9IZ_PP`JE3%ZU6FD`PSA]R1,2P]R"BPA+>!3+UES@
M6QHO(];JM-O=5H1I;*$81V1@?5XL:$#05%%:;U\@M.4?,_@5RU2-9:,!$U=!
M)KF(M/+Y;,7\VMX^9<_I.ATR@6XP&U@@?\YOI^1.6HCA5,+$P&IG/U9KQ]'2
M2(""R7V4!;I)]J/3%0@R#3LZG5C.=GSVQ.V?C,K:=#1M&N#C\7@XMLO2BW`<
M!.!1NY["G?1LOZ1!";2C:=!DV/;:KI&FJHU33]/W?=_KFVB<"HU;3]-K=]W3
MCHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5`TR``6'!V
MULS2`Y9>*?IUE!K9';O=05SP6.XYB1'^QL4$UFG2&98T1G*=D`4.`#?$T4Q0
M?*]!MHK@PI+27)#6SRFU4!H(FLB!]4>"(<7<K_WUE[O)I#-ZG7TZSFN4?VFK
M`:?MNYO/D_QSZ.2?IY/734+.<+PL"?'[(UMAAR=N.Q-R.AQG0GS/]O:1I24R
MS^_Y"NM./&<?5I:P7<_/Y)Z,<B.[W?98??9/1VXCUZG`LR+7E$8D19_(+;KD
M$3BU20TR$S\(G8:8:E`<`J0),9:AAOBTQJP1X!-]M[X(R-^-B/>K;YH]5Z%8
M2=J$^!!&&N*<<^9ST6S[!Z5&T?95O-RCEU@5`9<8WS2J-2S%UGB5P/&MG#P=
M$Q+-E`L&08:7)"82J3E^34@3_BNEVOZ<TT#PE"\D^DJ1CVFS(Z=T)LWH,QK!
M1J\;=8=HTCQZ_@7YG#4*')$;'0)G&[-&(81IN_`>KR2.FJW"$2M"/F(9-AIR
MM1:!MG&IA&!:$L;1>$[2M!'\6:PUDSY@R.S-D77.UI$.$9)>-T(^8LZ+D!&_
M'H8X2IKMHG%8!/V>7L-)P>B"RV;]N'Z&U3-L+([W1]072N0/)J<_Z3(T!Z.:
M60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+`.7\N
M?<^E[[GT/:'2MS<C?6?!TXM;WD9N6\3[KC':US0N*&-7<LW(QU2ODRG8.9_`
M[/UH/I[Q[?K9)(2OFEDM(Q:02X&S022X_(O*\"K$">AD6R4)RU3393>*$IY"
M&V[I4_5*E=?EK[DHN#Q;Y.FOH70^+,_Y/%_GM,T+,T.W<DOJMI2^M28X2O2Q
MS'!.'LL,.V<\DAVV=Z`=-?OV77;D(Z4P4Y=#N!I"O@-MNIW<.CB>F)&Y"M-2
MD&_#^>G%>!KB.=D$N7V85VWGV-'1^^?!4;"C[SR6'<>(\J(A[J&&F,_#0X=Y
M>U^89Y7&4#04;6RL)"Q&MV"XU_$L%.!D8"V@!X.O40+R4E5@,5O&`RN0HGQ,
MC$7H<.>77%_CT9+CVZ9EM6ZO*7<9;2)2.<)IF!-GJ\K>9;'!51W/55ORL+YJ
M/;053L_^6:W(GPP13A8+$DACE!>F2J+S&5.^YRM)Q%4XOT4SMA*7&+SCYL=Q
M3E.X$G:V#P(RN;LYJ7IE,6>F\M\M#`DL6XA9$N)-7>W5YYN<KGHB=OJ7=\%@
M\OUPR4</Y3OG7_1=0ZY^]MWC^FZ3.TA,G'G%$0%T10(CE1P&%A<RY%#NDI`&
M$P'-E,E$\`*"9*8<@)CZ"[WR#+DI%<ZM/CE_12R#ADY>TB42%(JP#`4A%W+C
M[^^3:G>,U_HL@6V$5#)DU1?*0XG!/3-R0]A4)?.NVB8+A=OB5,V[&KXF8$O#
M>FZ=+2?_VU[4/;07/4;SHYG@'K.'<YMZN,)%K/]8UA[Y,M\Y<-LZW@->YA,L
M0Z1^P7V*BH`1JV*^NJ]/^26<.[1[\8$@F_S6VZ3VW>`,?-2K6J5D*Q$_2P=\
M'Y(&8XQ;]#1?CQ1BK::QK<;:,0QY@%CS#*%F.-^'19H:,]6+K#F-"F]!U4#E
M/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_`5!+`P04````"`"D
MC6Q'GK5^-ED"``!*"P``#0```'AL+W-T>6QE<RYX;6S-5EUKVS`4_2M"&:.%
M$=OIFK:K;1B%P&`KA>9A;T6V94>@#T^6,Z>_?OIP;">0I4G;+7G1U=&]YQY=
MR;D**[6B^'&!L0(-H[R*X$*I\HOG5>D",U2-18FY7LF%9$CIJ2R\JI08994)
M8M2;^/[48XAP&(>\9C.F*I"*FJL(?NX@X.+O1(8C^'3V\5<MU.T'X,;1I]'(
M?SJ_W<;/[,(Y!([C6Q;!8'H)O9>3COW=O'IMBWIZ&/5?F+>(KW80]T0[`J]-
MH-=6-0YSP?OB3J`#XK!Z!DM$M7]@W%-!A01*GY[.8!&.&'8>=XB21!(#YH@1
MNG+PQ`#VP%L_1KB0-K?+L)UG[/>99)%$T&]_+T^7].QV,-LCE&YN3P-Q6"*E
ML.0S/0&M/5^5>G-<<.Q$6K\]WH5$JV!R.0BP@\Z;")EAV64.X!J*0XISI0,D
M*19F5*(TTH52@FDC(Z@0'%%#N8YH#4V;8DH?S>?U,]_@;G+@?,P9^Q`8%6M3
M%Z(U^VM@B^H-V1SWD'9R%"]H\BZ!CD9E25=?*2DXPTZL@V:BG>VC#W;0QR%:
MLX*%D.19^YN+D&H`2PB66"J2#I'?$I5SW*CV!GM-ODOAL5L^=4U]?GWI#DEN
MH?N:)5C.['_-X9(NKO;7R7X2<$OFOSVJ(R2\_7W^G^=DNN&[5>FUTJ:G*^U]
MKO>;2+L^56D7-Z]4YK4]:]`8-]IBAX*D)E01OI:`S$/FWLBF&QVK;XF:,VOZ
M;FA7%4KTPW8CBR;+<(YJJA[(4BB[&,'>_F[D!]/.:]Y11+"W?^",U.S&*NA?
MS_$?4$L#!!0````(`*2-;$=PH#_6+00``.8-```/````>&PO=V]R:V)O;VLN
M>&ULE9=1;]HZ%(#_BI6G[F&#.,!6-"91R-V06HH:M#V;Q#16'9O9#G3]]?<X
MH>M)<='Z1!+BS_8YGT_LKW9\T.9AH_4#>:RDLF,SB4KG=N->S^8EKYC]I'=<
MP7];;2KFX-;<]_1V*W(^UWE=<>5ZM-\?]0R7S`FM;"EV-CK2[+_0[,YP5MB2
M<U?)%E8QH:)O7^UX*R3_R8T%,&&[W9)5?!(]RHA(9EU:",>+232`6WW@G0>F
MWEW50OJ;87\8]3SL>:HK0W)=\!:V+H7]=?PC(@7?LEJZ-0SVN=])%-,!I:.6
MX5_[*?C!8J!_0%CNQ)ZOV682]2/":J?_$])Q,V>.?S>ZW@EU#ZR(;(6Q+O/3
M;=ZLA!*5>/+CACM;ZL,/;<235H[)+#=:RJ:5_Z-I!#W8OT]@C$[DG1<=V]SY
M3$RB41^`>V'%1DCA_DRBYEIR/Y/>JZDTX7^Y(JH)SG.*"5,%294#"EFH-GD0
M&C\&>'E1-!V;L8`+LRCB-E08-+M=SM-EELX)7&6WUXOY=`TW5]/KZ7*6$@2B
M"$3?"TH0*$&@Y)]!V1I^;M(E`@T0:/!>T!"!A@@T?"]HA$`C!!J=@JZ8%9;H
M+5D9;B%[KW/U&37_?-H\JZN*F3\>D(E[)6"M,U!@FN>Z!@40Z`L"?3D%3?/?
M-1CG>_>P93,.)LFU9HJDCPATB4"7IZ`[#JU2"Q/AH-\>IJ1A?+\,K/:/A3Y@
M#?O8PWY@<D[G#Q\WS/*"S'0%U<B>J-QQ.2!SRHR"Q6S)BAN2E<QPW!H+'`<,
M7D!"U+U?AV1J+2RZ9G%]U[HX""DQ"1L<!Q1.(;RP(&^X*W71!,8ZOUHMAF![
MXX"^<[YQ^'TL:1RP=*%R77&R9H^\TP]V,@Y(>>>_#Q#T%3,PYK5A$/B\^6!@
M"E8S#KJYL?QW[4M2NG\]5:QC'/#QK-CQ)49A(>.`D6]I1"Z@/$OL`\5&TH"1
MYWWHE$8L)@V)^980[;`PJE-F`Y9Z+8Z3L1]P0RPE#4CY=IX;'$9A-6E`S;/U
M@^+*2K&U-&#MV0I"<6VE6&0:$/GMU"^9,0RCL,TT8/-I(3E"_$[B0R?UV&T:
M</NL112[3;';-.!VFWHTCHLY=TS(C@<)UCH):OU2)P(TC,):)P&MSRD%8(S"
M6B<!K3/8AA8U!`E\FI40,1B<4#Z/%60PPZC._B$@.D8UN>LZ@5%8]"0@.D:=
M)O("H[#H24!TC`+?1=5$;EIIV"<^,5SI$RQZ$A(=H?Z6HZ`+V/,D5+41Z8Y;
MV&`WVY/;'?=2:(S"GB>A&HY0K:BA`6'%DU#YQKGC9@^G&4L:S6`Y$ARE`?9\
M$-I0(-0U!P-\L&M?<U=,%'@-#[#G@_BX"W_9>,/90RA>^&.);;J!?7WNSRKP
MT^XL!D/_8?+W-W!^F43^D`'GB5K*&3R[55`8FZUX2WX^G7S['U!+`P04````
M"`"DC6Q'%%F@9&T"``#B"```&````'AL+W=O<FMS:&5E=',O<VAE970Q+GAM
M;'U6VXZ;,!#]%<0'+-C<DH@@):FJ]J'2:A_:9X<X`2U@:CO)]N]K&\(2>]@7
M?.&<.1Z/Q^/\SOB[J"B5WD?;=&+K5U+VFR`0945;(EY83SOUY\QX2Z0:\DL@
M>D[)R9#:)L!AF`8MJ3N_R,W<*R]R=I5-W=%7[HEKVQ+^;T\;=M_ZR'],O-67
M2NJ)H,B#B7>J6]J)FG4>I^>MOT.;`THUQ"!^U_0N9GU/+_[(V+L>_#QM_5"O
M@3:TE-H$4<V-'FC3:$M*^>]H]%-3$^?]A_7OQEVU_",1],":/_5)5FJUH>^=
MZ)E<&_G&[C_HZ$.B#9:L$>;KE5<A6?N@^%Y+/H:V[DQ['_[$:*3!!#P2\$3`
MZ9>$:"1$$P'%QM-A9<:O;T22(N?L[O$A&#W1,4>;2.U<J2?U1BF?A/JG$45^
M*\(\N&DS(V(_1V"#0!,B4+8G`0P)[+%#Q\\"!Q<1P0(1Z$$THT>&'EL>N(@$
M%HA!@=BAIY:`B\A@@0042!SZRA)P$6M8(`4%4H>.["@#D(4P9Z!$YO*M..\!
MR$*@5Z#$RN7;D1X@G8'$PT[&:Q0OA'L-RJQ=F<22`2`I+*&O$"CK0M="9N<=
M@%DMJ"SD-G(MK*WD&S'S+<.K.,W2>$D+3/,=PHX6=FX2`+-PR!"<Z\A-96P?
M,PBS<,X0G/#(S6=LGS0(LZ0"9SURDQK;!VW$/$4G1`O'&<')C]S4QO8%]H1)
M!HQ]A06SDM)2?C&E5G@ENW9RJ!W3[%3.=]B4I$]XD??D0G\1?JD[X1V95(7-
ME*8S8Y*JI80ORN5*/3BF04//4G<SU>=#"1X&DO6/%\7TK"G^`U!+`P04````
M"`"DC6Q'*)-+O?L#``"1$P``&````'AL+W=O<FMS:&5E=',O<VAE970R+GAM
M;(68VY*C-A"&7X7R_2Y2ZP13'E<%IU+)1:JV]B*Y9FQY3"T@!YCQYNW#P>/@
M[M;NC3GX;^F7:'TTVEY#]ZT_>S\DWYNZ[9\WYV&X/*5I?SC[INP_AXMOQW].
MH6O*8;SL7M/^TOGR.`<U=0I"V+0IJW:SV\[WOG2[;7@;ZJKU7[JD?VN:LONW
M\'6X/F_DYN/&U^KU/$PWTMTVO<<=J\:W?17:I/.GY\TO\FFO]"29%7]5_MJO
MSI/)_$L(WZ:+/X[/&S%Y\+4_#%,3Y7AX]WM?UU-+8\__W!K]O\\I<'W^T?IO
M\W!'^R]E[_>A_KLZ#N?1K=@D1W\JW^KA:[C^[F]C,%.#AU#W\V]R>.N'T'R$
M;)*F_+X<JW8^7I=_,G$+XP/@%@#W`*E_&*!N`0H%I(NS>5R_ED.YVW;AFG3+
MP[B4TS.73VJ<N<-T<YJH<4S]^-^DV&W?=Y!MT_>IG9ND6$M@D3PJ]HPBOTO2
ML?^["6!-P"K>SO%*\/&*C5>K>+7$2S2(1=+.$K=8M,:A<5"1LDKQ3C3K1%,G
M:+(*O>I$SQ)'C%"-$CIBQ+!&##6BD!%#.L'/E2JDB[BPK`M+76CDPI(^M#+(
M!]5(%4DPQ_IPU`?JHW"D#V/12M@SFLSQ/C+61T9]6.0CH_.A98Z,4-&80X9W
MDK-.<KKD(B.9*,B!0]"Q$'((FL?."DP/JK)&9!$W$8Q)ZB;';B1->(%GEA%)
MN4K:1S,\SB00,UI@,\#T@_.>$YD(&26/1DG9J#$;I:+I!()`GE&M$?KHAL>C
MI'S4F(^2PB_+M,5N?J)Z=,,S4E)(:@Q)R5!2&R.Q'2I3,G.Q9\734EJR*'4L
M\WC.20HZC4$G*<6LDV1^J<H!1!`C>=I)BCO\'`M)409&$$10E8F:X8$G<VK&
M83,Y76\VQV\!1@5Y%G$#/#V!TE-C>@+EHE0&)>B>464B\I(&'IY`X:DQ/('A
M(H#%A0LGDT9%8`Z1<I#6@S'J`4\]H-3#2[8`RC.<=HSD(3D?K?#(`XH\@Y$'
M%&:@'08PHU(JC^4=CSR@R,,950!E64Y>VC\1/7KA<0>T.C2X.@2F]#,VQV]M
M3I:I/+8,>'B"HVD7FUT>>$"!9S#P@*(,L_>'DD<?/.N`L@Y_8A3`4"S#!0@K
M`MZ+XDFG*.D,)IVB#(-,"X'ML#IE<QEQQ.-.4=P9C#M%.?8)W`@R8HD5"FTC
MR%,\\A0M&?&2*Q2M!C]AXWM.%"M?5>1KFL+3DL]I2L8LPUS;,ZJQEG:1FE'Q
M`%44H!8#5*W1Z*)5&B/CJK1TM7ER*5_]GV7W6K5]\A*&(33S3LHIA,&/38K/
M(P?/OCS>+VI_&J93-YYWRX[1<C&$R\<&V'T7;O<?4$L#!!0````(`*2-;$<"
M8HFM(P(``$X'```8````>&PO=V]R:W-H965T<R]S:&5E=#,N>&ULC97+CILP
M%(9?!?$`,5<;(H+4I*K:1:71+-JUDS@!C<'4=L+T[6L;0L&XTV01W_[_G._8
MR"YZQM]$18CTWAO:BIU?2=EM`1"GBC18;%A'6K5R8;S!4@WY%8B.$WPVIH:"
M*`@@:'#=^F5AYEYX6;";I'5+7K@G;DV#^>\]H:S?^:'_F'BMKY74$Z`LP.0[
MUPUI1<U:CY/+SO\4;@^Y5AC!CYKT8M;W-/N1L3<]^';>^8%&()2<I(Z`57,G
M!T*I#J02_QIC_DVIC?/^(_H74ZVB/V)!#HS^K,^R4K"![YW)!=^H?&7]5S*6
MD.J`)T:%^?=.-R%9\[#X7H/?A[9N3=L/*Q"--K<A&@W19`B3#PWQ:(@M`QC(
M3%V?L<1EP5GO\>$L.JR//-S&:N=.>E)OE*I)J#6M*(M[">,"W'6<4;*?2R(C
MB9:*@T.13Q*@\D\0D1,BFOGC`2*Q(`9):R3(2,+`HOA0LJ"(G13QFB*U*.)9
MBF1,,?PLEB>$"Z+$292LB:!%E*P2I3"W8!P:E+HY4B='NN9`%D?Z!(=#\R\.
MZ.2`:X[,XH"S')F1!)L@M$#^(UJ0("<)6I-8U>[1JMHX<'\LSR@73)F3*5LQ
M(2O3/EMEBK($(IA8VWAP"4.(DB!S$^5.HGQ-9!W%/G^6R"5T$H'9U=?A*_F.
M^;5NA7=D4MVBYAZ\,":)"AILU"=9J<=M&E!RD;J+5)\/]_TPD*Q[O%[3$UK^
M`5!+`P04````"`"DC6Q'[P$8-:4$```;%P``&````'AL+W=O<FMS:&5E=',O
M<VAE970T+GAM;(V8VV[;.!"&7T7P?2+-D*)$PS$0VRIV+Q8H>K&]5FSZ@.K@
M2DK<??O5P7'DF5':7C2V_,V0/X?D3W%Q*:L?]=&YQON59T7]-#LVS7GN^_7V
MZ/*T?BS/KFA_V9=5GC;MU^K@U^?*I;L^*,]\#`+CY^FIF"T7_;.OU7)1OC;9
MJ7!?*Z]^S?.T^F_ELO+R-(/9^X-OI\.QZ1[XRX5_B]N=<E?4I[+P*K=_FCW#
M/,&H0WKBWY.[U*//7M?YE[+\T7WY>_<T"[H^N,QMFRY%VOYY<VN795VFMN6?
MUZ0?;7:!X\_OV;_T<MONOZ2U6Y?9]].N.;:]#6;>SNW3UZSY5E[^<E<-89=P
M6V9U_[^W?:V;,G\/F7EY^FOX>RKZOY?AESBXALD!>`W`6\"M'3E`70/41X#^
M-$!?`_2?MA!>`T+2@C]H[T=NDS;I<E&5%Z\:RGU.NUD%\["MS;9[V)6B';6Z
M_:TCEHNW980+_ZW+<T568P0'1-TC&X[`C?#;]F^=0*D3*V3AI`]K3D2:].&W
M29)/D]QU4XECI4;Q9H@/Y7@MQNM1O!KB#1GK`2EZ)!I$J#`F@\$A4"8DP\&A
M*-26C`B'M(DC65,H:@JYIHAH"D>-Z!XQ,:TO9W2DB.X-AS"P9!HD0FL(*$LR
MHB3#)9&>K`QK1`4Z()HX9""@*X=#UF@")1R"(+96%A6)HB(^=R?B8S$^YH-"
M9MPJ9KT,@<SO-6>4BNG4Y5!;05*"A$-:PX0D*TJR3%),2KBRO">1ILN10R3-
MYD_2))^EN5/3&9^TDP=<#Q`]5X9,7#+^:X%"8^EJ%*C8AG3J"E2D0S.A;,*C
M@"MC)@5\C1@Z^R0(+-7%(6T#*HM#*IS8.$$TO6=`KDI15<CW$$T7WEJB,$"J
MBU.@%96?2!BBFMA!079*4%R;IMH4:^A!:2I-@#1091R"(*2ZA$RCV7JO2O9O
MX`9.]ZX5:$F5L527@`%UD(U$Z3`"*DU*IN*I128;.8R=?'"(R0RR;P(WSIB>
M!8!;&;5-`0%DBY1#K.!"'C-QW@/9-"'BBNA1X,K<#SY&5)1`14R4`*&AIUB1
M"J>\0G9SX'8>6RJ,.^P#`M4E0/3XLI$@NC<G$@1ZPM!!=G3@EDYW[A5PGVW;
MH9XN4!%5)212R/Q/H-HC_<3;D>SLR)W=4F='[K,/R@"=AQ(&BA9,HG3,CMIB
M,H-3KWZRN2,W=TO-';G;(MTV!":D!TLI#RV8Q.@()_P/96]'[NV6>CMRHVTK
MIEC%!`SH+K21*&UI^1,)0Z/TA`^B[.[(7X3MQ,:*LI,B=U)+G12YJ]'3@8`\
MT&4J,4B]0H`F=AZ4W1/Y>["E[_8X?C6-;@575)2``1V=C41IJ]F5AX"U!5=3
MY9*=';FS6^KLR.T68VWHQBIB8%C5)`SI&DI^F^U>G>SRR%V>ONRL<&RZ\3".
MP2.PVHE80`^L$]G8:A4QJ^S=/Z+5']W\Y:XZ]'>NM;<M7XMFD'=[>KO7?<;N
MYI`\7\%\#<+S#<R3X=;V(_UR<4X/[I^T.IR*VGLIFZ;,^QO'?5DVKM42/+83
M\>C2W>U+YO9-]S%J/U?#W>WPI2G/[U?1M_OPY?]02P,$%`````@`I(UL1SD'
ML67(`@``M@H``!@```!X;"]W;W)K<VAE971S+W-H965T-2YX;6R%EDMSFS`4
MA?\*PSY!2$B"#&:F?K:+SF2R:-?$EFTF@%R0X_3?5\*8&.F&>F%>W[DZ.GI`
M>I'-6WL40GD?55FW,_^HU.DI"-KM451Y^RA/HM9/]K*I<J4OFT/0GAJ1[SI1
M5088(194>5'[6=K=>VZR5)Y56=3BN?':<U7ES=^Y*.5EYH?^[<9+<3@J<R/(
MTF#0[8I*U&TA:Z\1^YG_+7S:A!W2$;\*<6GOSCUC_E7*-W/Q8S?SD?$@2K%5
MID2N#^]B(<K25-(M_^F+?K9IA/?GM^KKKKO:_FO>BH4L?Q<[==1ND>_MQ#X_
ME^I%7KZ+O@_4%-S*LNW^O>VY5;*Z27RORC^NQZ+NCI?KDQCU,EB`>P$>!)A.
M"D@O()\"/"F(>D$T"`B;%-!>0#];2"8%K!>P04"G^\![`1\$89=2<$VW&YME
MKO(L;>3%:ZX3ZI2;>1L^<3WZ6W/3#+8>EU8_,T26OF=)D@;OIDZ/S.\1W"$A
M0F-F`3'AF%E"#!XS*X@A8V8-,=&8V4`,'9A`1S+D@L%<\%T!TA=@5C!7INX8
MWC$6L7`)'%M=7D(,88F5WLK%'C!'$8NM=`".V.FX3$@BSN%\")@/`?+A5C[D
MKIFH8RBG5D(N@^.0\0C%L)L(=!,!;JQ@EI'3$@DMQYMI9F2$@D8H8,1:3POJ
MI&_-\"5U;#P0V`4#73#716BO6.9V%9D?W`X'V^%`.]:\G7.W+_8J<1$<?>$C
M!GW$CH_$BG05NS:BQ!G__U$C+PGH)7&]6'-^G;BM8(O93#,C'^95"^WL"!@=
M:_.9]]#4'@8@.+;L+D$H0LCB5@"GMS%*[()K"*362MH`4!Q3_$5,7[P`0R`F
M8L<4NEL9L]<U`.D,&&>1O9<%=V_G4WX0/_/F4-2M]RJ5?M%WK^J]E$KHJNA1
M;P9'_1$Y7)1BK\PIU^?-];/J>J'DZ?:5.'RJ9O\`4$L#!!0````(`*2-;$=@
M`/#0CP0``"X7```8````>&PO=V]R:W-H965T<R]S:&5E=#8N>&UL?9A;<^(X
M$(7_"L4[@[M;OJ4(58&MK=V'K9J:A]UG!Y1`C8U9VPFS_WY](83I/IH7P.:H
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M5?%C^CZ>QN_+]$\679OA!GQMP+<&MWYP`[DVD,\&;LQT<C;F]5O1%>M54U]F
MS?0PSL7PS.E!^I';#3>'@>IS:OO_!L5Z];XF<JOE^Q#HJMG<:WC2W!3+/OJM
M"T9=;-@TYY\[V%I%ZG`/`I.0N_;)-8D8!W`P@+L+(&.`7-0@3)+3*$E'R<+E
ME*I,@(H3<8+-Q-!,#+))<(`$!DA,-J2-;I([HVYZ*'FDDK$:YP+/)85&4F`D
M4T92TTF2*!]60B['/C+H(P,^<N4C`YWH`;&:"-O(H8W<VHCT<.2F"S$O&=`D
M@3=L0!B:]9&QDD5ZUD?V%4F=\KL%JL"84`!`9$>%C1<RO2R(]./!J@"K",+J
MB=B.#&LW;">&F3Q`)'$:\(*Q1@*&AK09`;.4M!D@$@Z8P8@D9['$H1`8;!2#
M?#1GKZ*?R>1T/E:TR#C`)L*4)(M),68L`BDU@PM$H>F(.4D`E&RJL,7@@G/-
M2J#*`\6#,"S)TE)B[<62D#6E@&:1!ZHR86`2("8;+Q:'9BY:";LD"<Q&QLQD
MRTRGO;"EX2(VLQ&HF**0&XQ-1MA,M!T`Q$R#?@M4_2@'GA1C;#(#.H0RPK1C
M1#M='MF"S*1C)0N2)+1DQ;1CNR(DUDL&=J:G5/0T`"*79P$SF)L,N"FZ1+)%
M(N6Y66E;5:!<,Z8F@\6EZ)K$EH@+<J*]`%42!6#%F)P,R"FZ7K-EHGEI`%Q#
M$&?,30:K3%-0&(`SSC3$@:H?ORQ0;1G#DW,[)26TK<+($XL\,K5`?K4"G/(!
M$LXY,`D$`T\`\$0#3P#P8ETQMDA%+H0KP<03NU`D/?DW8A>!:6KL6!%'%!J=
MP`X8P%,T/`60D9W>"6VAC*)`01`,4`$`%0U0L6Q<Q*0Y`50!9@GFIP!^ZKW=
M1L"2DA.]]M\"&3D*32O,4`$,U8N$C0`ZYJDF!5#U6^S0FXP9*H"A3C-4+"#[
M3:=Y5$#%(8X*YJ@`CNK:L1'`T236M1>HG(M"+P_&J`",ADY!',:H`Q@U2T=G
M&9EJC@(-!0Y"'*:H`Q1UFJ+NGH_I==>C-_Y(9%;4R[MCR,HWK^/Q;#O;U6^G
M;CKJN]V]'0$_\7",J>YOZ&$['>1^AEFOSL6K_ZMH7H^G=O9<=UU=C<><+W7=
M^=YC]*6?K`=?[&\7I7_IAI]I_[N9CG.GBZX^?YQ.WX[(U_\#4$L#!!0````(
M`*2-;$?$N7BDEP$``'`#```8````>&PO=V]R:W-H965T<R]S:&5E=#<N>&UL
M;5/;;MP@$/T5Q`<$+VZ:=.6UE$U4M0^5HCRTSZP]ME&`<0"OT[\OX$NLU"]F
M9CAGYLPP+D:TKZX#\.1=*^-.M/.^/S+FJ@ZT<#?8@PDW#5HM?'!MRUQO0=2)
MI!7C6?:5:2$-+8L4>[9E@8-7TL"S)6[06MB_9U`XGNB!+H$7V78^!EA9L)57
M2PW&233$0G.B#X?C.8^(!/@M870;FT3M%\37Z/RL3S2+$D!!Y6,&$8XK/()2
M,5$H_#;G_"@9B5M[R?X]=1O47X2#1U1_9.V[(#:CI(9&#,J_X/@#YA9N8\(*
ME4M?4@W.HUXHE&CQ/IW2I'.<;O*%MD_@,X&OA/LL"9\*)9E/PHNRL#@2.XVV
M%_$%#T<>!E'%8.P[2'3A+B+*XEH>OMP5[!H3S9CS%L,GS(I@(?M:@N^5.//_
MZ'R?GN\JS#?T?%9X_TGA'N;;IR)L,Q(-MDTO[TB%@_%3[VMT7:X'GD;Z`2^+
M7K3P2]A6&D<NZ,/#I-$VB!Z"E.SFEI(NK/_J*&A\-.^";:>-F!R/_;+?ZT]6
M_@-02P,$%`````@`I(UL1^(C"=25`0``<`,``!@```!X;"]W;W)K<VAE971S
M+W-H965T."YX;6QM4\%NI#`,_94H']!`1M-6(P:IT]6J/52J>M@]9\!`U"2F
M21BZ?[])8"AJN1#;><]^=DPQHGUW'8`GGUH9=Z2=]_V!,5=UH(6[P1Y,N&G0
M:N&#:UOF>@NB3B2M&,^R6Z:%-+0L4NS5E@4.7DD#KY:X06MA_YU`X7BD.;T&
MWF3;^1A@9<$67BTU&"?1$`O-D3[DA],N(A+@CX31K6P2M9\1WZ/S7!]I%B6`
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M8G(\]M?]7GZR\C]02P,$%`````@`I(UL1Y%9GE67`0``<`,``!@```!X;"]W
M;W)K<VAE971S+W-H965T.2YX;6QM4\%NG#`0_17+'Q"SIC35BD7*)JK:0Z4H
MA_;LA0&LV!YBFR7]^]J&)2CE@F?&[\V\&0_EA/;5]0">O&MEW(GVW@]'QES=
M@Q;N#@<PX:9%JX4/KNV8&RR()I&T8CS+OC(MI*%5F6+/MBIQ]$H:>+;$C5H+
M^_<,"J<3/=!;X$5VO8\!5I5LY352@W$2#;'0GNC#X7C.(R(!?DN8W,8F4?L%
M\34Z/YL3S:($4%#[F$&$XPJ/H%1,%`J_+3D_2D;BUKYE_YZZ#>HOPL$CJC^R
M\7T0FU'20"M&Y5]P^@%+"T5,6*-RZ4OJT7G4-PHE6KS/IS3IG.:;XGZA[1/X
M0N`KX5N6A,^%DLPGX4556IR(G4<[B/B"AR,/@ZAC,/8=)+IP%Q%5>:T.15ZR
M:TRT8,Y;#)\Q*X*%[&L)OE?BS/^C\WUZOJLPW]#S1>&73PKW,,6G(FPS$@VV
M2R_O2(VC\7/O:W1=K@>>1OH!K\I!=/!+V$X:1R[HP\.DT;:('H*4[*Z@I`_K
MOSH*6A_-^V#;>2-FQ^-PV^_U)ZO^`5!+`P04````"`"DC6Q'0U?V]Y<!``!P
M`P``&0```'AL+W=O<FMS:&5E=',O<VAE970Q,"YX;6QM4\%NXR`0_17$!Q2'
M;-(J<BPUK:KV4*GJ8?=,[+&-"HP+..[^_0)V7*OKBYD9WIMY,XSS`>V':P$\
M^=+*N"-MO>\.C+FR!2W<#79@PDV-5@L?7-LPUUD052)IQ7B6[9D6TM`B3[$W
M6^38>R4-O%GB>JV%_7L"A<.1;N@U\"Z;UL<`*W(V\RJIP3B)AEBHC_1^<SAM
M(R(!?DL8W,(F4?L9\2,Z+]619E$"*"A]S"#"<8$'4"HF"H4_IYS?)2-Q:5^S
M/Z5N@_JS</"`ZH^L?!O$9I144(M>^7<<GF%J81<3EJA<^I*R=Q[UE4*)%E_C
M*4TZA_'FUWZBK1/X1.`SX2Y+PL="2>:C\*+(+0[$CJ/M1'S!S8&'090Q&/L.
M$EVXBX@BOQ2;W3YGEYAHPIR6&#YB9@0+V><2?*W$B?]'Y^OT[:K"[8*^G13>
M_E"XAKG[480M1J+!-NGE'2FQ-W[L?8[.RW7/TTB_X47>B09>A6VD<>2,/CQ,
M&FV-Z"%(R6YVE+1A_6='0>VC>1ML.V[$Z'CLKOL]_V3%/U!+`P04````"`"D
MC6Q'E!565Y<!``!P`P``&0```'AL+W=O<FMS:&5E=',O<VAE970Q,2YX;6QM
M4]MNI#`,_94H']`PH.EEQ"!UNEIM'U:J^K#[G`$#49.83<+0_?OFPE#4\D)L
MYQS[V#'EA.;-]@".O"NI[9'VS@T'QFS=@^+V!@?0_J9%H[CSKNF8'0SP)I*4
M9'F6W3+%A:95&6,OIBIQ=%)H>#'$CDIQ\_\$$J<CW=%KX%5TO0L!5I5LX35"
M@;8"-3'0'NGC[G`J`B("_@B8[,HF0?L9\2TXS\V19D$"2*A=R,#]<8$GD#(D
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M`%!+`P04````"`"DC6Q'2.<#!)8!``!P`P``&0```'AL+W=O<FMS:&5E=',O
M<VAE970Q,BYX;6QM4\%NI#`,_94H']`PH>U6(P:ITU75/:Q4];![SH"!J$G,
M)F'H_GV3P%`TY4)LYSW[V0[%B/;==0">?&AEW(%VWO=[QES5@1;N!GLPX:9!
MJX4/KFV9ZRV(.I&T8CS+[ID6TM"R2+%76Q8X>"4-O%KB!JV%_7\$A>.![N@E
M\";;SL<`*PNV\&JIP3B)AEAH#O1QMS_F$9$`?R2,;F63J/V$^!Z=7_6!9E$"
M**A\S"#"<88G4"HF"H7_S3F_2D;BVKYD?T[=!O4GX>`)U5]9^RZ(S2BIH1&#
M\F\XOL#<PEU,6*%RZ4NJP7G4%PHE6GQ,IS3I'*>;G,^T;0*?"7PA/&1)^%0H
MR?PIO"@+BR.QTVA[$3>XV_,PB"H&8]]!H@MW$5$6YW)WSPMVCHEFS'&-X1-F
M0;"0?2G!MTH<^3<ZWZ;GFPKS%3V?%>97"K<PMU=%V&HD&FR;-N](A8/Q4^]+
M='E<CVD'[`M>%KUHX;>PK32.G-"'Q:31-H@>@I3LYHZ2+CS_Q5'0^&C^"+:=
M7L3D>.PO[WOYR<I/4$L#!!0````(`*2-;$=".3F#EP$``'`#```9````>&PO
M=V]R:W-H965T<R]S:&5E=#$S+GAM;&U3P6[C(!#]%<0'%(<T:14YEIJNJO:P
M4M7#[IG88QL5&!=PW/W[`G9<J^N+F1G>FWDSC/,![;MK`3SYU,JX(VV][PZ,
MN;(%+=P-=F#"38U6"Q]<VS#761!5(FG%>);MF1;2T")/L5=;Y-A[)0V\6N)Z
MK87]=P*%PY%NZ#7P)IO6QP`K<C;S*JG!.(F&6*B/]&%S.&TC(@'^2!C<PB91
M^QGQ/3HOU9%F40(H*'W,(,)Q@4=0*B8*A3^FG-\E(W%I7[,_I6Z#^K-P\(CJ
MKZQ\&\1FE%10BU[Y-QR>86IA%Q.6J%SZDK)W'O650HD6G^,I33J'\>;V=J*M
M$_A$X#/A/DO"QT))YB_A19%;'(@=1]N)^(*;`P^#*&,P]ATDNG`7$45^*3;[
M7<XN,=&$.2TQ?,3,"!:RSR7X6HD3_X_.U^G;587;!7T[*=S_4+B&N?M1A"U&
MHL$VZ>4=*;$W?NQ]CL[+]<#32+_A1=Z)!GX+VTCCR!E]>)@TVAK10Y"2W>PH
M:</ZSXZ"VD?S+MAVW(C1\=A=]WO^R8HO4$L#!!0````(`*2-;$?]N/1XEP$`
M`'`#```9````>&PO=V]R:W-H965T<R]S:&5E=#$T+GAM;&U3VVZD,`S]E2@?
MT#!!O8T8I$Y75?=AI:H/[7,&#$1-8C8)0_?O-PD,12TOQ';.L8\=4XQH/UP'
MX,FG5L8=:.=]OV?,51UHX:ZP!Q-N&K1:^.#:EKG>@J@322O&L^R&:2$-+8L4
M>[%E@8-7TL"+)6[06MA_1U`X'NB.7@*OLNU\#+"R8`NOEAJ,DVB(A>9`'W;[
M8QX1"?`F870KFT3M)\2/Z/RN#S2+$D!!Y6,&$8XS/()2,5$H_'?.^54R$M?V
M)?M3ZC:H/PD'CZC>9>V[(#:CI(9&#,J_XO@,<PO7,6&%RJ4OJ0;G45\HE&CQ
M.9W2I'.<;O+[F;9-X#.!+X2[+`F?"B69OX0796%Q)'8:;2_B"^[V/`RBBL'8
M=Y#HPEU$E,6YW-W<%>P<$\V8XQK#)\R"8"'[4H)OE3CR'W2^3<\W%>8K>CXK
MO/^F<`-SFWTKPE8CT6#;]/*.5#@8/_6^1)?E>N!II%_PLNA%"W^$;:5QY(0^
M/$P:;8/H(4C)KJXIZ<+Z+XZ"QD?S-MAVVHC)\=A?]GOYR<K_4$L#!!0````(
M`*2-;$<UN*E&E0$``'`#```9````>&PO=V]R:W-H965T<R]S:&5E=#$U+GAM
M;&U3P6ZD,`S]E2@?T$!0M]6(0>ITM>H>5JIZ:,\9,!`UB6D2AN[?;Q(8BKI<
MB.V\9S\[IIS0OKL>P)-/K8P[TM[[X<"8JWO0PMW@`";<M&BU\,&U'7.#!=$D
MDE:,9]D/IH4TM"I3[-E6)8Y>20//EKA1:V'_GD#A=*0YO09>9-?[&&!5R59>
M(S48)]$0"^V1/N2'4Q$1"?`J87(;FT3M9\3WZ/QNCC2+$D!![6,&$8X+/()2
M,5$H_+'D_"H9B5O[FOU7ZC:H/PL'CZC>9./[(#:CI(%6C,J_X/0$2PNW,6&-
MRJ4OJ4?G45\IE&CQ.9_2I'-:;NX7VCZ!+P2^$NZS)'PNE&3^%%Y4I<6)V'FT
M@X@OF!]X&$0=@['O(-&%NXBHRDN5W^4EN\1$"^:TQ?`9LR)8R+Z6X'LE3OP_
M.M^G%[L*BPV]6!3R;PKW,,6W(FPS$@VV2R_O2(VC\7/O:W1=K@>>1OH%K\I!
M=/!'V$X:1\[HP\.DT;:('H*4[.:6DCZL_^HH:'TT[X)MYXV8'8_#=;_7GZSZ
M!U!+`P04````"`"DC6Q'.?UIFY<!``!P`P``&0```'AL+W=O<FMS:&5E=',O
M<VAE970Q-BYX;6QM4\%NXR`0_17$!Q2'-.DJ<BPUK:KVL%+5P^Z9V&,;%1@7
M<-S]^P7LN%;KBYD9WIMY,XSS`>V[:P$\^=3*N"-MO>\.C+FR!2W<#79@PDV-
M5@L?7-LPUUD052)IQ7B6[9D6TM`B3[%76^38>R4-O%KB>JV%_7<"A<.1;N@U
M\":;UL<`*W(V\RJIP3B)AEBHC_1^<SAM(R(!_D@8W,(F4?L9\3TZ+]619E$"
M*"A]S"#"<8$'4"HF"H4_IIQ?)2-Q:5^S/Z5N@_JS</"`ZJ^L?!O$9I144(M>
M^3<<GF%J81<3EJA<^I*R=Q[UE4*)%I_C*4TZA_&&[R?:.H%/!#X3?F5)^%@H
MR7P47A2YQ8'8<;2=B"^X.?`PB#(&8]]!H@MW$5'DEV)S=YNS2TPT84Y+#!\Q
M,X*%[',)OE;BQ'_0^3I]NZIPNZ!O)X6[;PK7,/MO1=AB)!ILDU[>D1)[X\?>
MY^B\7/<\C?0+7N2=:."WL(TTCIS1AX=)HZT1/00IV<V.DC:L_^PHJ'TT[X)M
MQXT8'8_==;_GGZSX#U!+`P04````"`"DC6Q']+P(;)<!``!P`P``&0```'AL
M+W=O<FMS:&5E=',O<VAE970Q-RYX;6QM4\%NVS`,_15!'U`Y2KNT@6.@Z3!L
MAP)%#^M9L6E;J"1ZDARW?S])=EPC]<4BJ??(1XK.![3OK@7PY$,KXPZT];[;
M,^;*%K1P-]B!"3<U6BU\<&W#7&=!5(FD%>-9]H-I(0TM\A1[L46.O5?2P(LE
MKM=:V,\C*!P.=$,O@5?9M#X&6)&SF5=)#<9)-,1"?:"/F_UQ&Q$)\%?"X!8V
MB=I/B._1^5,=:!8E@(+2QPPB'&=X`J5BHE#XWY3SJV0D+NU+]E^IVZ#^)!P\
MH7J3E6^#V(R2"FK1*_^*PV^86KB+"4M4+GU)V3N/^D*A1(N/\90FG<-X<YM-
MM'4"GPA\)MPG`AL+)9D_A1=%;G$@=AQM)^(+;O8\#**,P=AWD.C"7404^;G8
M['8Y.\=$$^:XQ/`1,R-8R#Z7X&LECOP;G:_3MZL*MPOZ=E)X?Z5P#?-P580M
M1J+!-NGE'2FQ-W[L?8[.R_7(TTB_X$7>B0:>A6VD<>2$/CQ,&FV-Z"%(R6[N
M*&G#^L^.@MI'<Q=L.V[$Z'CL+OL]_V3%?U!+`P04````"`"DC6Q'T$<_V)4!
M``!P`P``&0```'AL+W=O<FMS:&5E=',O<VAE970Q."YX;6QM4]MNI#`,_94H
M']!`4"\:,4B=KE:[#Y6J/NP^9\!`U"2F21BZ?[])8"AJ>2&V<XY][)AR0OOF
M>@!//K0R[DA[[X<#8Z[N00MW@P.8<-.BU<('UW;,#19$DTA:,9YE=TP+:6A5
MIMB+K4H<O9(&7BQQH];"_CN!PNE(<WH-O,JN]S'`JI*MO$9J,$ZB(1;:(WW,
M#Z<B(A+@CX3);6P2M9\1WZ+SNSG2+$H`!;6/&40X+O`$2L5$H?#[DO.S9"1N
M[6OVGZG;H/XL'#RA^BL;WP>Q&24-M&)4_A6G7["T<!L3UJA<^I)Z=![UE4*)
M%A_S*4TZI_FFR!?:/H$O!+X2'K(D?"Z49/X07E2EQ8G8>;2#B"^8'W@81!V#
ML>\@T86[B*C*2Y4_9"6[Q$0+YK3%\!FS(EC(OI;@>R5._!N=[].+787%AEXL
M"O,O"O<P7XNPS4@TV"Z]O",UCL;/O:_1=;D>>1KI)[PJ!]'!L["=-(Z<T8>'
M2:-M$3T$*=G-+25]6/_54=#Z:-X'V\X;,3L>A^M^KS]9]1]02P,$%`````@`
MI(UL1UL!;EZS`0``.@0``!D```!X;"]W;W)K<VAE971S+W-H965T,3DN>&UL
M;53!;N,@$/T5Y`\HCIVDV<BQU'15[1Y6JGK8/1-[;*,"XP*.NW^_@!W7RG(Q
MS/#>O`<,+D;4[Z8#L.13"F5.26=M?Z345!U(9AZP!^56&M2261?JEII>`ZL#
M20J:I>F>2L954A8A]ZK+`@<KN()73<P@)=-_SR!P/"6;Y)9XXVUG?8*6!5UX
M-9>@#$=%-#2GY&ES/.\\(@!^<QC-:DZ\]POBNP]^UJ<D]19`0&5]!>:&*SR#
M$+Z0$_Z8:WY)>N)Z?JO^$G;KW%^8@6<4?WAM.V<V34@-#1N$?</Q!\Q;"`XK
M%"9\2348B_)&28ADG]/(51C':66?S[0X(9L)V4(XI,'X)!1L?F>6E87&D>CI
M:'OF;W!SS-Q!5#[I]^TL&K?F$65Q+3>'O*!77VC&G->8;,(L".JJ+Q)93.*<
M_4?/XO0\ZC!?T?/9X?;.80RSBXMLHR+;2(']G4@,\Q@7V45%=I$"ASN1&.;;
MG0A=7:X$W88>-J3"0=GI%I?L\DR>LM`<7_"RZ%D+OYANN3+D@M:U6&B2!M&"
MLY(^."^=>\A+(*"Q?OKHYGKJ[2FPV-]>ZO*[*/\!4$L#!!0````(`*2-;$<=
MR70YHP$``-4#```9````>&PO=V]R:W-H965T<R]S:&5E=#(P+GAM;'53VV[<
M(!#]%<0'!)O=]++R6LHFJMJ'2E$>VF?6'MLHP#B`U^G?%[#7L;;N"PS#.7,.
M#!0CVE?7`7CRKI5Q1]IYWQ\8<U4'6K@[[,&$G0:M%CXL;<M<;T'4B:05XUGV
MB6DA#2V+E'NV98&#5]+`LR5NT%K8/R=0.!YI3J^)%]EV/B986;"%5TL-QDDT
MQ$)SI`_YX;2/B`3X)6%TJYA$[V?$U[CX41]I%BV`@LK'"B),%W@$I6*A(/PV
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M8W_]1,M/+O\"4$L#!!0````(`*2-;$<C",C"L0$``#H$```9````>&PO=V]R
M:W-H965T<R]S:&5E=#(Q+GAM;&U476^L(!#]*\0?4%RWVX^-:]+M3=/[<).F
M#^TSJZ.2`N,%7-M_7T#7&LN+P'#.G`/,F`^H/TP+8,FG%,H<DM;:;D^I*5N0
MS%QA!\KMU*@ELVZI&VHZ#:P*)"EHEJ8W5#*NDB(/L1==Y-A;P16\:&)Z*9G^
M.H+`X9!LDDO@E3>M]0%:Y'3F55R",AP5T5`?DH?-_KCSB`!XXS"8Q9QX[R?$
M#[_X6QV2U%L``:7U&9@;SO`(0OA$3OC_E/-'TA.7\TOVIW!:Y_[$##RB>.>5
M;9W9-"$5U*P7]A6'9YB.$!R6*$SXDK(W%N6%DA#)/L>1JS`.X\Y=.M'BA&PB
M9"L"'86"S3_,LB+7.!`]7FW'_`MN]IF[B-('_;F=1>/V/*+(S\7F?I?3LT\T
M88Y+3#9B9@1UV6>)+"9QS'[1LSA]&W6X7="WD\.;E<,8YC8N<AT5N8XDN%N)
MQ##W<9%=5&3W*X'KC95(#+.^;;IX7`FZ"35L2(F]LN,KSM&Y31ZR4!P_\"+O
M6`/_F&ZX,N2$UI58*)(:T8*SDEXY+ZUKY'DAH+9^>NOF>JSM<6&QNW3J_+LH
MO@%02P,$%`````@`I(UL1UICRNB4`0``<`,``!D```!X;"]W;W)K<VAE971S
M+W-H965T,C(N>&UL;5/!;J0P#/V5*!_0,*'MKD8,4J=5U3VL5/6P>\Z`@:A)
M3),P=/]^D\!0-.5";.<]^]DQQ8CVW74`GGQJ9=R!=M[W>\9<U8$6[@9[,.&F
M0:N%#ZYMF>LMB#J1M&(\R^Z9%M+0LDBQ5UL6.'@E#;Q:X@:MA?UW!(7C@>[H
M)?`FV\['`"L+MO!JJ<$XB898:`[T8;<_YA&1`'\DC&YEDZC]A/@>G5_U@691
M`BBH?,P@PG&&1U`J)@J%/^:<7R4C<6U?LC^G;H/ZDW#PB.JOK'T7Q&:4U-"(
M0?DW'%]@;N$N)JQ0N?0EU>`\Z@N%$BT^IU.:=([3S<]LIFT3^$S@5P0V%4HR
MGX0796%Q)'8:;2_B"^[V/`RBBL'8=Y#HPEU$E,6YY!DOV#DFFC''-88GS&Y!
ML)!]*<&W2ASY-SK?IN>;"O,5/9\5YE<*MS"W5T78:B0:;)M>WI$*!^.GWI?H
MLEP//(WT"UX6O6CAM["M-(Z<T(>'2:-M$#T$*=G-'25=6/_%4=#X:/X(MITV
M8G(\]I?]7GZR\C]02P,$%`````@`I(UL1]$ZY:R7`0``<`,``!D```!X;"]W
M;W)K<VAE971S+W-H965T,C,N>&UL;5/!;J0P#/V5*!_0,$$SK48,4J>KU>ZA
M4M5#>\Z`@:A)S"9AZ/[])H&AJ,N%V,Y[]K-CBA'MA^L`//G4RK@3[;SOCXRY
MJ@,MW!WV8,)-@U8+'US;,M=;$'4B:<5XEAV8%M+0LDBQ%UL6.'@E#;Q8X@:M
MA?U[!H7CB>[H+?`JV\['`"L+MO!JJ<$XB898:$[T<7<\YQ&1`&\21K>R2=1^
M0?R(SN_Z1+,H`114/F80X;C"$R@5$X7"?^:<7R4C<6W?LO],W0;U%^'@"=6[
MK'T7Q&:4U-"(0?E7''_!W,(^)JQ0N?0EU>`\ZAN%$BT^IU.:=([337Z8:=L$
M/A/X0GC(DO"I4)+Y0WA1%A9'8J?1]B*^X.[(PR"J&(Q]!XDNW$5$65Q+GNT+
M=HV)9LQYC>$)LUL0+&1?2O"M$F?^'YUOT_--A?F*GL\*#]\4;F'NOQ5AJY%H
ML&UZ>4<J'(R?>E^BRW(]\C32+WA9]**%9V%;:1RYH`\/DT;;('H(4K*[/25=
M6/_%4=#X:-X'VTX;,3D>^]M^+S]9^0]02P,$%`````@`I(UL1T7?G=JD`0``
MU0,``!D```!X;"]W;W)K<VAE971S+W-H965T,C0N>&UL;5/!;MP@$/T5Y`\(
M-KMITY774C95U!XJ13FT9]8>VRC`.(#7Z=\7L->QMER`&=Z;>3,#Y83FS?8`
MCGPHJ>TQZYT;#I3:N@?%[1T.H/U-BT9QYTW343L8X$TD*4E9GG^AB@N=567T
MO9BJQ-%)H>'%$#LJQ<W?$TB<CEF171VOHNM=<-"JI"NO$0JT%:B)@?:8/1:'
MTSX@(N"W@,ENSB1H/R.^!>-G<\SR(`$DU"Y$X'Z[P!-(&0+YQ.]+S,^4@;@]
M7Z,_QVJ]^C.W\(3RCVA<[\7F&6F@Y:-TKSC]@*6$^Q"P1FGC2NK1.E172D84
M_YAWH>,^S3</^4)+$]A"8#<$.B>*,K]SQZO2X$3,W-J!APD6!^8;40=GJ-M+
MM/XN(*KR4K'\H:27$&C!G+88%C'%BJ`^^IJ"I5*<V']TEJ;OD@IW&_IN4?CM
M1F$"4^3I)/MDDGTB0'&3)(6YK81N^J[`=/%Y65+CJ-W<X-6[ON!'%N?V":_*
M@7?PBYM.:$O.Z/STX_Q:1`=>2GYWGY'>_['5D-"Z</SJSV9^=K/A<+A^HO4G
M5_\`4$L#!!0````(`*2-;$?S(B08]`(``$$,```9````>&PO=V]R:W-H965T
M<R]S:&5E=#(U+GAM;(U7VVZC,!#]%<0'%&QSC0A2$Q+M/JQ4]6'WV4V<!!5P
M%IRF^_=K@T.)/51Y"6#.F3DS'@^3[,K;]^[$F'`^ZZKIENY)B//"\[K=B=6T
M>^)GUL@W!][65,C']NAUYY;1?4^J*P_[?N35M&S</.O77MH\XQ=1E0U[:9WN
M4M>T_;=B%;\N7>3>%E[+XTFH!2_/O)&W+VO6="5OG)8=ENXS6FRQKR`]XG?)
MKMWDWE'BWSA_5P\_]TO75QI8Q79"F:#R\L'6K*J4)>GYKS;ZY5,1I_<WZ]L^
M7"G_C79LS:L_Y5Z<I%K?=?;L0"^5>.77'TS'$"J#.UYU_:^SNW2"US>*Z]3T
M<[B637^]#F\27]-@`M8$/!)&/S"!:`)YU$.@"<&CA%`3PB])P;>$2!,B@^`-
MR>I375!!\ZSE5Z<=ZN-,51FB120W<Z<6U=[)-'?RG4+DV4>.$<F\#V5(8U93
M#-:8X!ZSAC#A/::P,6A$>%+E*!5#4E<8<!$9,B!,;,@`,/>(C8V(C7BW@)$4
M#H:`>2<3/M%"$R.8`=/TF'C`^+X/>PE`+P'@)36\`!CL&RG['G,G)`2%A(`!
M9`@)K7##V7`CT$L$>#'VMHAL+V;!;VS,C(P8E!$#,@P713QQ$0QG@80&:!M;
M.A*?P$H24$D"*#$JN4@L)3B(C:QM$TL)(6D(2TE!*:DE!9FE6*1V4@*C%#?I
MHWNC/BA0P_.!G,Q$@F9Z)K),A&:9:<PT%I+.53,"&]XSP@\4D@8929MS!#<C
M!'0CJTX0L0LEG'4$]R-D-Q*["C1HNL5HU@_<;A#4;Z(9$W`O05`S,3XE:Q"4
MF/%\#[H7`W<4!+64F>\-@EL!@GJ!4;4K9)_S^2V&SSFR#SHF,R8P?$0Q=$3-
MU$,@8LX3WF0,JEE[["?6SMGQ2R.&[_:X.D[%SUB-4<9Z@1:;8;;],I-G9WID
MOVA[+)O.>>-"#FG]F'7@7#"IT7^297B2\_SX4+&#4+>QO&^'"7=X$/Q\&]C'
M?PWY?U!+`P04````"`"DC6Q'0'A%:E@"```E"```&0```'AL+W=O<FMS:&5E
M=',O<VAE970R-BYX;6R-5LN.HS`0_!7$!XS-FT0$:?+2[&&ET1QVSPYQ`AK`
MC.V$V;]?VSB$AS>;2VPW5=75#6HG:0G]9#G&W/JNRIJM[)SS9@D`RW)<(?9"
M&ER+)R="*\3%D9X!:RA&1T6J2N!"&((*%;6=)BKV3M.$7'A9U/B=6NQ258C^
M6>.2M"O;L6^!C^*<<QD`:0)ZWK&H<,T*4EL4GU;VJ[/<.U!"%.)7@5LVV%O2
M_(&03WGX<5S94'K`)<ZXE$!BN>(-+DNI)#)_:=%[3DD<[F_J>U6NL']`#&](
M^;LX\ERXA;9UQ"=T*?D':=^PKB&0@ADIF?JUL@OCI+I1;*M"W]U:U&IMNR<Q
MU#0SP=4$MR?T><P$3Q.\9PF^)OAW@O^0$&A"\&R&4!/"20;0-4NU>HLX2A-*
M6HMVWT>#Y&?H+$/Q,C,9E.].M)F)9Q*1)M?4]=P$7*60QJR'&+?#./X8LYEC
M(F\,V<TA3H\`PF3OU#4Y7;MS%]XDQ<:`&2.V<T0T*67W7Y']0Y%1*9ZQZ=Z`
M[^E2)B[6':96F$AA_`6$YBR^,8MOR!),&N;/LKB1'T]Z-@?!2<N>D=D_DAF5
M$QC+">;EN(%9(#0*A$_T(S04`J?5#D'^'#2R$AFM1`8KH5D@-@K$!H%H8C.>
MV0R#?]E<&+,L#%EBLX`<WZ;Q`I\PJD'#KGOQS"D8C+0*T[.Z?9B5D4O-.^T^
MVM]PKZX<B9/XQEEN'4-\)V]$-4+O\FG2H#/^B>BYJ)EU(%P,8C5*3X1P+,S#
M%_%=YN+.[@\E/G&YC<2>=K=8=^"DN5W*_3^#]"]02P,$%`````@`I(UL1[R5
M.DA_`@``2@D``!D```!X;"]W;W)K<VAE971S+W-H965T,C<N>&ULC59=DYHP
M%/TK##]@20*(.LB,']-I'SJSLP_M<]2HS`*A2=3MOV\2$)%<M#Y($LZYY^22
MFR2]<O$I3XPI[ZLL*KGP3TK5\R"0NQ,KJ7SC-:OTFP,7)56Z*XZ!K`6C>TLJ
MBX`@-`E*FE=^EMJQ=Y&E_*R*O&+OPI/GLJ3B[XH5_+KPL7\;^,B/)V4&@BP-
M.MX^+UDE<UYY@AT6_A+/-S@V$(OXE;.K[+4]8W[+^:?I_-@O?&0\L(+ME`E!
M]>/"UJPH3"2M_*<->M<TQ'[[%OV;G:ZVOZ62K7GQ.]^KDW:+?&_/#O1<J`]^
M_<[:.5B'.UY(^^_MSE+Q\D;QO9)^-<^\LL]K\V:*6AI,("V!=(1.!R:$+2'L
M""1Z2HA:0G17L(2@F8I-Q(8JFJ6"7SW1?+V:FD6"YY%.]<X,FLSJ)$C]SB"R
M])*1<)8&%Q.HQ:SZ&&(Q2?@(6;L0W"$";:!S02`7*^+0R4#@)6+C(I((]A""
MF0A[_+!1B-#`18.I+":RF!CI'RP3@3(1((,',I$C$XW+Q*!,[,A@-!W(Q#V9
MQ&)"G`RR"F`F(6QD`AJ9`/,E<(`$#)```8;+#\*,?/PI*#(%`L1P@!D88/8Z
MWZN9DTN,ABOL.>;!B-G/H(I&P%PFPY)&SA)SO3R`7ID9V5XP8"89"0'N#4M,
M_F,!@*#IB`Y<_QC:`&8C(>#:QFYQNZL`N]4-I#YRZVXT]?`.@-TM@,1H:,:M
M;\#,<U!C)NB=."431WMT2V_'SY5J-N1NM+L>+(DYL0;C:W-ML"?9/4R6UO3(
M?E)QS"OI;;G2YZ$]T0Z<*Z8]HC?M\:0O-EVG8`=EFHENB^:H;SJ*U[>;2W=]
MROX!4$L#!!0````(`*2-;$>==X\%E@$``'`#```9````>&PO=V]R:W-H965T
M<R]S:&5E=#(X+GAM;&U3P8Z<,`S]E2@?L(&@V58C!FEGJZH]5%KMH3UGP$"T
M24R3,&S_ODE@&+3+A=C.>_:S8\H)[9OK`3QYU\JX$^V]'XZ,N;H'+=P##F#"
M38M6"Q]<VS$W6!!-(FG%>)8],BVDH5698B^V*G'T2AIXL<2-6@O[[PP*IQ/-
MZ2WP*KO>QP"K2K;R&JG!.(F&6&A/]"D_GHN(2(#?$B:WL4G4?D%\B\[/YD2S
M*`$4U#YF$.&XPC,H%1.%PG^7G/>2D;BU;]F_IVZ#^HMP\(SJCVQ\'\1FE#30
MBE'Y5YQ^P-+"(2:L4;GT)?7H/.H;A1(MWN=3FG1.\\UCOM#V"7PA\)7P-4O"
MYT))YC?A155:G(B=1SN(^(+YD8=!U#$8^PX27;B+B*J\5OR0E^P:$RV8\Q;#
M$^:.8"'[6H+OE3CS3W2^3R]V%18;>K$HY!\4[F&*#T789B0:;)=>WI$:1^/G
MWM?HNEQ//(WT#J_*073P2]A.&D<NZ,/#I-&VB!Z"E.SA0$D?UG]U%+0^FE^"
M;>>-F!V/PVV_UY^L^@]02P,$%`````@`I(UL1U,_":':`0``Q@0``!D```!X
M;"]W;W)K<VAE971S+W-H965T,CDN>&UL?53;CILP$/T5BP]8$P.+&A&D#575
M/E1:[4/[[,!PT=J8VB9L_[Z^$,(2U!=LC\^9.0=[G$U"OJL60*,/SGIU"EJM
MAR/&JFR!4_4D!NC-3BTDI]HL98/5((%6CL09)F'XC#GM^B#/7.Q5YID8->MZ
M>)5(C9Q3^?<,3$RGX!#<`F]=TVH;P'F&%U[5<>A5)WHDH3X%+X=CD5B$`_SJ
M8%*K.;+:+T*\V\6/ZA2$5@(P*+7-0,UPA0(8LXE,X3]SSGM)2US/;]F_.;=&
M_84J*`3[W56Z-6+#`%50TY'I-S%]A]F"4U@*IMP7E:/2@M\H`>+TPX]=[\;)
M[Z3I3-LGD)E`%L)29Y\0S83H3HB=4Z_,^?I*-<TS*28D_5D,U![YX1B9/U?:
MH/U1QI,R>Q:19]><)'&&KS;1C#FO,<1A#@L"F^Q+";)7XDP>Z.1S@>(1D<;[
M%:)=$]&*'\TFDHT)C^D=)G68<*/B?XA/(N)=$?&C")+L)TAV$R0[+IXW+I*5
MQB]>X]/&:;&'B39"\.I^<)"-ZQN%2C'VVI_!$EU:\X78^[6)GTW+^@Z[I\FS
M@3;PD\JFZQ6Z"&UNK[M_M1`:C$2C.4"M>526!8-:VVEJYM+WF5]H,=Q>C>7I
MRO\!4$L#!!0````(`*2-;$?OILN940(``#0(```9````>&PO=V]R:W-H965T
M<R]S:&5E=#,P+GAM;(U678^B,!3]*X0?(-\@!DE&U,P^;#*9A]WGBE7(`&7:
M*K/_?ENH*/4.F1?[=<ZYIY?;UJ0C](,5&'/CJZX:MC8+SMN59;&\P#5B"]+B
M1JR<"*T1%T-ZMEA+,3KVI+JR7-L.K1J5C9DF_=P;31-RX579X#=JL$M=(_IO
M@RO2K4W'O$V\E^>"RPDK3:R1=RQKW+"2-`;%I[7YXJSVL43T@#\E[MA#WY#>
M#X1\R,&OX]JTI05<X9Q+!22:*\YP54DA$?A3:=Y#2N)C_Z:^[W<KW!\0PQFI
M_I9'7@BSMFD<\0E=*OY.NE>LMA!(P9Q4K/\U\@OCI+Y13*-&7T-;-GW;#2N!
MHV@PP54$=R2,<6""IPC>2%C:LP1?$?Q[A'"6$"A"\-,(H2*$]PA^G_PA67VJ
MMXBC-*&D,^A0'BV25>BL0O$Q<SDIOYU(,Q-K$I$FU]0-HL2Z2B&%V3QB7(59
M3C'9,\:9(G:02CQB+.%RM.I"5C?NLT!H:S8`S!2Q?49$ON84$(FGD#WDQ8$W
MXX%Y]QX$/"6@6<T@C*=YG<=,C/B@$1\0\&&!`!0(`(%`2]>`:7I,/&`6`1PD
M!(.$0)!02Q>$T4IY^P/,;AXS,1N!9B-`0#\O$$8KLBV`B;2"W\WK3,PN0;-+
M(,@WE1R#`C$@H%7R!L)HE9Q!&/UDSF,&L];#U5=C>NY?*6;DY-+PX;".L^-#
M^.+*JU.;SYS5=GC/[C)ITJ(S_HWHN6R8<2!<7,S]U7HBA&-AT5Z(6B_$$SX.
M*GSBLAN)/AU>M6'`27M[H\<_"NE_4$L#!!0````(`*2-;$>5:.ZY)0(``.`&
M```9````>&PO=V]R:W-H965T<R]S:&5E=#,Q+GAM;(U5W6Z;,!1^%8L'B,&4
M`!5!:C)-V\6DJA?;M4-.`JJ-F>V$[NUG&T(I<:KF(MCF^SLV'(I>R%=5`VCT
MQEFK-D&M=?>(L:IJX%2M1`>MN7,4DE-MIO*$52>!'AR),TS"<(TY;=J@+-S:
MLRP+<=:L:>%9(G7FG,I_6V"BWP11<%UX:4ZUM@NX+/#$.S0<6M6(%DDX;H*G
MZ'$7.8A#_&Z@5[,QLN'W0KS:R<_#)@AM!F!0:2M!S>4".V#,*AGGOZ/HNZ<E
MSL=7]>^N7!-_3Q7L!/O3''1MTH8!.L"1GIE^$?T/&&M(K&`EF'+_J#HK+?B5
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M$30_1I*MLH41GC44#O+D&JU"E3BW>N@<T^K4S)^(:TCO\++HZ`E^47EJ6H7V
M0INVYAK340@-)HPYRP#5YG,S31@<M1VF9BR'!CQ,M.BNWY/IHU;^!U!+`P04
M````"`"DC6Q'GPQ/-#`"```O!P``&0```'AL+W=O<FMS:&5E=',O<VAE970S
M,BYX;6R-E=&.HR`8A5_%^``#5:NUL2;3FLWNQ2:3N=B]IDJK&1`7:)U]^P6T
MCD7:[$T%/.?P\4LAZQG_$#7&TONDI!4[OY:RVP(@RAI3)%Y8AUOUYL0X15)U
M^1F(CF-4&1,E((`P!A0UK9]G9NR-YQF[2-*T^(U[XD(IXG_WF+!^YZ_\V\![
M<ZZE'@!Y!B9?U5#<BH:U'L>GG?^ZVA:I5AC!KP;W8M;V-/N1L0_=^5'M?*@1
M,,&EU`E(/:[X@`G106KB/V/FUY3:.&_?TK^9U2KZ(Q+XP,COII*U@H6^5^$3
MNA#YSOKO>%S"6@>6C`CSZY47(1F]67R/HL_AV;3FV0]ODFBTN0W!:`@FPS2/
MVQ".AG`R;.!30S0:(LL`AJ680A1(HCSCK/?X\/$ZI/?(:ANI4I=Z4%=6%4&H
M=UJ19]<\V$09N.J@4;.?:X)!L][<:PY+S>I>4;A2TDD#%.6$&KA0]\$R((86
MAD-C83@4#RA"9\'"F3\<"[:V*`9-:S3)4(PXM2I6+$5!.DNZ0XF<*)$#);90
M7)K$(GFNN0-9.T'6RX#@P4IB9T#L(+!W6+RH5P2A>Y+$.4GR'U\N67ZY!%J;
MK%B*0O@(9>-$V2Q1DI4[('4&I(X`:Z?O79K06J]+8_W]B^>:`1;,SAN*^=D<
MW,(KV:65P\$RC4YWPVM@SJLO>9YUZ(Q_(GYN6N$=F52GGCFW3HQ)K%#@B]II
MM;J]I@[!)ZF;B6KSX4`?.I)UM^MINB/S?U!+`P04````"`"DC6Q'WV#M^#4"
M```@!P``&0```'AL+W=O<FMS:&5E=',O<VAE970S,RYX;6QUE4V/FS`0AO\*
MXM[8F.^(("5;5>VATFH/[=DA3D`+F+6=L/WWM0UA$0R7^.N=><8F,Y/U7+S+
MDC'E?#9U*P]NJ52W1T@6)6NHW/&.M?KDRD5#E5Z*&Y*=8/1BC9H:$8PCU-"J
M=?/,[KV*/.-W55<M>Q6.O#<-%?].K.;]P?7<Y\9;=2N5V4!YAB:[2]6P5E:\
M=02['MRCMS]YQ$BLXD_%>CF;.R;X,^?O9O'K<G"QB8'5K%#&!=7#@[VPNC:>
M-/EC=/K%-(;S^=/[#WM='?Z92O;"Z[_5194Z6NPZ%W:E]UJ]\?XG&^\0&H<%
MKZ7]=8J[5+QYFKA.0S^'L6KMV`\G"1[-8`,R&I#)P+<&:`#9,+]31?-,\-X1
MP]MVU'Q";T_T0Q1FT]Q;ARCUF5'DV2,G29JAAW$T:DYS#;$:;U(@[7U"$`AQ
M(BMSDF+8@0_&Z,\<^*,#;Q'CH&FM)A@T7A1BO`$*0%"P!@5X`0I6($/9P(0@
M)@3N0Q:8<(7Y%FQS(I`3`1Q_P8F`=XNWWRT&03$`"A:@>`7RXL#7*!B4@*`$
M`(4+4#(#)0-H%V_\85.0D@*4:$%)9Q1O2!R\"PB,,74!RCT,@.)E\F&(E&Z`
M-I+<`T#)$N2M0?KE-D!@JA\]`H!6Y81`7RA9@-"L@C5,W&RAED[![ZT:2M6T
M.S6#H^T%Z$N>9QV]L=]4W*I6.F>N=!VUE?#*N6(Z&+S3B5;J=C4M:G959AKK
MN1@*^+!0O'OVHZDIYO\!4$L#!!0````(`*2-;$>DNGU%)@(``!@'```9````
M>&PO=V]R:W-H965T<R]S:&5E=#,T+GAM;)657V^;,!#`OPKB??$?0D(B@I2T
MJK:'254?MF<'G(!J8V8[H?OVLPVA")RN?8GM\]W][G#N+FV%?%4EI3IXXZQ6
MN[#4NMD"H/*2<J(6HJ&UN3D)R8DV1WD&JI&4%,Z(,X`A7`%.JCK,4B=[EEDJ
M+II5-7V6@;IP3N3?`V6BW84HO`E>JG.IK0!D*1CLBHK36E6B#B0][<(]VAX0
MMBI.XU=%6S7:!S;XHQ"O]O"CV(70QD`9S;5U0<QRI0^4,>O)D/_T3M^9UG"\
MOWE_<NF:\(]$T0?!?E>%+DVT,`P*>B(7IE]$^YWV.<3682Z8<K]!?E%:\)M)
M&'#RUJU5[=:VNTE@;^8WP+T!'@PB9P`ZD`OSD6B2I5*T@>R^;4/L$Z(M-A\B
MMT*;MPE1F3NKD:77+((P!5?KJ-<YC'6PTT&#!C#>!P3V(0YX9HXWT.\@\L88
MC1Q$?8QH$F.G4SN=Y2T/".]PEE[.TL/!$\YRQKF#B+V(V(.()HAXAOB&XONY
MK+R@E0>TG(!6,]!'G+67L_9PX@EG_25.XN4D'LYJPDE&G*1[FT64^"D;+V7C
MH:PGE,UG_P&V&_@J#GH@R;3DX(B"T'^207=J&WE(FRD)?8GD+?$]PG,2FK41
M_)GW`:/.Q:D\NP:M@EQ<:MVUJ$$Z#(&]FP'@73U+&W*F/XD\5[4*CD*;_NDZ
MX$D(34TP<&&JK#1C:C@P>M)VNS9[V37N[J!%<YM#PS#,_@%02P,$%`````@`
MI(UL1^>"II'.`P``)!,``!D```!X;"]W;W)K<VAE971S+W-H965T,S4N>&UL
MC9A;C],P$(7_2M1W2#SCW%;=2GL!P0,2X@&>LZW;1B1Q2=PM_'N2-+W9QPLO
MS:5G/&/[?';D^4&W/[NM4B;X75=-=S_;&K.["\-NN55UT;W7.]7T_ZQU6Q>F
M?VPW8;=K5;$:@^HJI"A*PKHHF]EB/K[[VB[F>F^JLE%?VZ#;UW71_GE4E3[<
MS\3L].);N=F:X46XF(?GN%59JZ8K=1.T:GT_>Q!W'V0T2$;%]U(=NJO[8"C^
M1>N?P\/GU?TL&FI0E5J:H8FBO[RJ)U550TM]YE]3HY><0^#U_:GUCV-W^_)?
MBDX]Z>I'N3+;OMIH%JS4NMA7YIL^?%)3'^*AP:6NNO$W6.X[H^M3R"RHB]_'
M:]F,U\/QG^04A@-H"J!S@'@[@*<`/@>0?#-`3@'R$I"\&1!/`?&EI#%#>.S[
M.'+/A2D6\U8?@O8XW;MB<)6XB_NY60XOAZGH1ZWK_QL4B_GK@H68AZ]#0Y/F
M\5I#HX:$O-4\(4U\JWEV-9=,85_EN51"I3Z2$\Z"K#)<#8G4*@-H;A4?@"+'
ME3(<5+Z*YZE2MJHX:II1DXZ:/.((9Y$PBP19K&EYEE=9Y*A)XIQQEAAFB4$6
M>V)C)\L[D5&&TR0P30+2)%::Q$DCTR3&65*8)059;'NDSL2D%-D.`:(D3G$I
M&2PE`Z5X1BR'#>2@@=PB%VC(X[%A.47K0P2:$#;82$2>/)YU2/R'FR?1];!+
MD?DZ!%>1!T'_8>A)=.MHDI[Y$7@5$&@9L#TMW'6`<O:-'5X(!%@)R`.YP)0+
MA+GM)B0BZ<F#,1>`<]=.2.3A7&#0!2+=L9-+L9")STX88X$X=NR4N7;BU#=R
M&'>!>'?<E#N)1)0E.!%AX@G![&L"PTP(9FM0GLB%V3/TA$DF0#*E=A9R^9+L
M?!+\0W5;#L:=`.Z^/9`PR(2V]-SN$:+=\WE"F'9"(-L4(I'O`X4P[81V=9M"
M2IRQS]C#!F':"=%N0T@I6-.ES]B8=D*TVQ!2YG0HR7Q&P+`3@)T]'\N,,6:`
ML>,E)/)M/HQ99\"ZXR4D8L\.Q9AV1ONV[25V.4Y]P^;Y=$>;MFTE9M=*TK-:
M,$:=$>JVDUB"9<F3!I/."&)?$QAB1A`[1@(B]FS9C"%F`+%K)"!B#\.,&6;$
ML&,DEV'?UQ]CA!GMUXZ1W/WZG?!P(3'G$G%N&VD277?'F9WPZLB@5NUF/*SI
M@J7>-^9X-G!^>SX0>J#QR.$B7\QWQ49]*=I-V73!BS9&U^/1PUIKH_I2HO>]
M([>J6)T?*K4VPVW:W[?'0YSC@]&[TYG4^6!L\1=02P,$%`````@`I(UL1YD[
M62:]`0``D`0``!D```!X;"]W;W)K<VAE971S+W-H965T,S8N>&UL=93?CIP@
M%,9?A?@`B^*HTXECLK--TUXTV>Q%>\WH<20+8H$9MV]?0,<:A[T1#GSG^QW^
M68Y2O>L.P*`/P7M]C#ICA@/&NNY`4/TD!^CM3"N5H,:&ZH+UH(`V/DEP3.(X
MQX*R/JI*/_:JJE)>#6<]O"JDKT)0]?<$7(['*(GN`V_LTADW@*L2+WD-$]!K
M)GNDH#U&S\GAE#N%%_QB,.I5'[G:SU*^N^!'<XQB5P)PJ(USH+:YP0MP[HPL
M^,_L^1_I$M?]N_LWOUI;_9EJ>)'\-VM,9XN-(]1`2Z_<O,GQ.\Q+R)QA+;GV
M7U1?M9'BGA(A03^FEO6^':>9?3RGA1/(G$"6!#(5/H%\F5^IH56IY(C4M+4#
M=2>8'(C=B-H-NG7;$K6=<XJJO%5I6I3XYHQFS6FM(;-FOVBP]5\@)`@A*X-T
M-OBR@4R:WFL*KTDR$H:D04BZ,MAY`Q(G^8;R*,KV19BR"U)V(<IVPQY%6?')
M6K(@)0M1]AO*H^A32AZDY"'*]ESRAW/)\GQ#P:O;-M`+_*3JPGJ-SM+8B^NO
M7BNE`>L7/]FR._M[6`(.K7'=PO;5]&*FP,CA_OZ7GU#U#U!+`P04````"`"D
MC6Q'8FM**/X!``!?!@``&0```'AL+W=O<FMS:&5E=',O<VAE970S-RYX;6R-
M5<ERFS`8?A6&!XA8Q%(/9J:VXTD.G<GDT)YE$(:)0%223?KVE00F+&KM"]J^
M[1=()!UE'[S$6%B?-6GXUBZ%:#<`\*S$->)/M,6-7"DHJY&00W8&O&48Y9I4
M$^`Y3@AJ5#5VFNBY-Y8F]")(U>`W9O%+72/V9X<)[;:V:]\FWJMS*=0$2!,P
M\O*JQ@VO:&,Q7&SM[^[F&"N$!ORL<,<G?4ME/U'ZH0:O^=9V5`1,<":4`I+-
M%>\Q(4I(&O\>-+\L%7':OZD?=;4R_0EQO*?D5Y6+4H9U;"O'!;H0\4Z[%SR4
M$"C!C!*NGU9VX8+6-XIMU>BS;ZM&MUV_$H0#S4SP!H(W$ESX7X(_$/Q'"7`@
MP$<)P4`('B6$`R%<$$"_67JK#TB@-&&TLUC_>;1(?87N)I0O,U.3ZMW);>9R
M32'2Y)KZT$G`50D-F-T4XVF,-T?L#8AO<\C!`'&C.>9YC?'=A=71@('NB`&R
MV+%BSUBQ-Q'PM0!<>.QZ2*,AD8;$,0P7-=\!S9+XQB3^*HD_B3(3@$8!>+>4
M(URE#"+?[!$8/0)#R'\(A$:!\&[(YW`5$D9>;#:)C":1(24T"\1&@?ANRD.\
M2ND',%B8@,G!:]$9_T#L7#7<.E$AS[`^A06E`DM!YTGN;2EO^W%`<"%4-Y)]
MUE^`_4#0]G:=C_^4]"]02P,$%`````@`I(UL1\[XD=K4`0``B`0``!D```!X
M;"]W;W)K<VAE971S+W-H965T,S@N>&UL;53;CILP$/T5B_>NN2951)`V5*OM
M0Z75/K3/#@P7K2_4-F'[][4-(2SP@CWC<V;.C#VD@Y`?J@'0Z)-1KLY>HW5W
MPE@5#3"BGD0'W)Q40C*BC2EKK#H)I'0D1G'H^P?,2,N]+'6^-YFEHM>TY?`F
MD>H9(_+?!:@8SE[@W1WO;=UHZ\!9BF=>V3+@JA4<2:C.WG-PRF.+<(#?+0QJ
ML4=6^U6(#VO\+,^>;R4`A4+;",0L-\B!4AO()/X[Q7RDM,3E_A[]Q55KU%^)
M@ES0/VVI&R/6]U`)%>FI?A?#*TPE)#9@(:AR7U3T2@MVIWB(D<]Q;;E;A_'D
MNS_1]@GA1`AGPIQGGQ!-A.A!<*W#HS)7UP^B299*,2`YWD5'[)4'I\ATKK!.
MVRA3DS)G%I&EMRR*DQ3?;*`)<UEB0H<)9@0VT><4X5Z*2[BAAU\3Y%O$,=[/
M$.T6$2WXT53$857$B.$.<W280Q*O=&PQBS!?=,2[.N(='<>5CGB3(_!7#<^W
MF&])M!*"%S?,0-;NY2M4B)[KL8NS=QZNY]"^D)7_8H9NG)%'F"SM2`V_B*Q;
MKM!5://^W`NJA-!@)/I/B8<:\UN8#0J5MMNCV<MQ4D9#B^X^]_//)_L/4$L#
M!!0````(`*2-;$<5QS;C$P(``)\&```9````>&PO=V]R:W-H965T<R]S:&5E
M=#,Y+GAM;(V5RXZ;,!2&7P7Q`&,PET!$D":,JG91:32+=NV`"6@,IK83IF]?
MVQ!*L#/M!M_^\_L[!\O.1LK>>8.Q<#XZTO.#VP@Q[`'@98,[Q)_H@'NY4E/6
M(2&'[`SXP#"J=%!'`/2\&'2H[=T\TW.O+,_H19"VQZ_,X9>N0^SW$1,Z'ES?
MO4V\M>=&J`F09V")J]H.][REO<-P?7"?_7V1*H46_&CQR%=]1[&?*'U7@V_5
MP?44`B:X%,H!R>:*"TR(,I(;_YH]_VZI`M?]F_L7G:VD/R&."TI^MI5H)*SG
M.A6NT86(-SI^Q7,*D3(L*>'ZZY07+FAW"W&=#GU,;=OK=IQ6(CB'V0/@'`"7
M`#_\-""8`X)-`)C(=%XO2*`\8W1TV/0O!J1^N;\/9.5*-:D*)7/B<DTI\NR:
M!V&2@:LRFC7'M09J#;Q7%!9%NDB`!%@HH)4"KN+CF>*!06`U"%8&P600>9LT
M)DVO-;L),O(VHL(4>7:.T,H1&APPB38<X6J+4&O\.-W4O#!%,%TYW:%$5I3(
M4A)_@Q(9NVSK82HB^``CMF+$%HS-\3G&QB:A;U3$%,E\'OR<G15E9YZR*+`;
M)%:#Y#].6?+/DIJ*NW-XQY%:.5(+1[CA2(V#;*FI*8H]HZ9@=9<,Z(R_(W9N
M>^Z<J)#7DKY8:DH%EH;>DSPOC7PME@'!M5#=G>RSZ0*=!H(.M^=@>9/R/U!+
M`P04````"`"DC6Q'(E3_*?8!``"3!0``&0```'AL+W=O<FMS:&5E=',O<VAE
M970T,"YX;6R-5-MNG#`0_17$!\0LER5=L4C9K:+VH5*4A_;9"\-%L3&QS9+^
M?7UA60*NE!=LC\^9.<?8DXV,OXD&0'H?E'3BZ#=2]@>$1-$`Q>*!]="IG8IQ
MBJ5:\AJ)G@,N#8D2%`;!'E'<=GZ>F=@+SS,V2-)V\,(],5"*^=\3$#8>_9U_
M"[RV=2-U`.49FGEE2Z$3+>L\#M71?]H=SJE&&,#O%D:QF'M:^X6Q-[WX61[]
M0$L``H74&;`:KG`&0G0B5?A]RGDOJ8G+^2W[LW&KU%^P@#,C?]I2-DILX'LE
M5'@@\I6-/V"RD.B$!2/"?+UB$)+1&\7W*/ZP8]N9<;0[C\%$<Q/"B1#.A+F.
MFQ!-A.A.B(U3J\SX^HXESC/.1H_;?]%C_<MWATB=7*&#^J"4)Z'V-"+/KGF4
M)!FZZD03YK3$A`:SFQ%(99]+A*X2IW!##S\7.&\1:>RN$#E-1`M^-)G8KTQ8
M3&<PJ57Q+5CIV&+B^#]"8J>0V"$D=2=(G`F2+SA)%BICZR1>.W%@TL`M9.\4
MLG<(>70G2)T)TB\X23?GG:R-;"&[S=U`B\M.@=>F"0BO8$,G[86:HW.?>0KU
M8UG%3ZK_V'9Q3Y-G/:[A%^9UVPGOPJ1ZBN8Q58Q)4!*#!W78C>J0\X)`)?4T
M57-NFX9=2-;?6N#<A_-_4$L#!!0````(`*2-;$>`A,EJ]@$``)(%```9````
M>&PO=V]R:W-H965T<R]S:&5E=#0Q+GAM;(U4R6[;,!#]%4$?$.T6:L@"8A=!
M>R@0Y-">:6FT(%P4DK+2OR\7659DILA%)(?OS;Q'BE-,C+^*#D!Z[P13<?`[
M*8=]$(BJ`X+$`QN`JIV&<8*D6O(V$`,'5!L2P4$<AKN`H)[Z96%BS[PLV"AQ
M3^&9>V(D!/&_1\!L.OB1?PV\]&TG=2`HBV#AU3T!*GI&/0[-P7^,]J=<(PS@
M=P^36,T]K?W,V*M>_*P/?J@E`(9*Z@Q(#1<X`<8ZD2K\-N>\E=3$]?R:_<FX
M5>K/2,")X3]]+3LE-O2]&AHT8OG"IA\P6\ATPHIA8;Y>-0K)R)7B>P2]V[&G
M9ISL3A[.-#<AG@GQ0ECJN`G)3$ANA-0XM<J,K^](HK+@;/*XO8L!Z2N/]HDZ
MN4H']4$I3T+M:4197,HD^U8$%YUHQAS7F-A@H@41J.Q+B=A5XAC?T>./!4[W
MB#QU5TB<)I(5/[$F=N'&A,50@\FMBC3=Z'!@PL0M)'4*21U"/CFKS)D@^X*3
M;*4RM=>11QLG_\=\$+)S"MDYA,3N!+DS0?X%)_G=>>?)QL@])-G*"%;_.@'>
MFAX@O(J-5-K_:8DN;>8QUF]E$S^J]F.[Q2U-60RHA5^(MST5WIE)]1+-6VH8
MDZ`4A@_JK#O5()<%AD;J::[FW/8,NY!LN';`I0V7_P!02P,$%`````@`I(UL
M1Q(5:72X*0``C[X``!0```!X;"]S:&%R9613=')I;F=S+GAM;.U]V7(CQ[7@
ML^LK,CS4O61,$8V%(-F2KB+0;+)%B4W2!%L]#L<\%($$45*A"JZ%;#KF0?\P
M\W(CYOZ<ON2>)3,K:T6AV;)DNQ]DLX%<3YY]P]=)DHH/JR!,_N./RS1=?_GB
M13);RI67]**U#.&;112OO!3^&=^_2-:Q].;)4LIT%;P8]ON'+U:>'_Y19*'_
MUTR>1%F8_L<?1X>C/W[S=>)_\W7ZS>MHEJUDF`HOG(O3,/73)W$>\II^%(I]
MD2R]6"9?OTB_^?H%SN%Y+\7;*$R7"<R9RWGYVZE<]\2H[XIA?S`N?WD9/?3$
MH.%+<Y[;I[4L?SGH[_^I_-D$1L]IQEG@W9>_77A!4EG&['$M8S_":\_%:R^M
MC-.W</[PA[JCWL;>W`_OQ?1I=1<%Y6^7]W>5SQ1\;^2]GZ2Q!R>X]%:5;;^%
M4Z7>O11O@NC."^`Y9KV&E4[@%C$-F<L/XGOY5!YWDL4QP<9/9C#NS]*+&Z^[
MOS\8[H\&#5N=^8&,Q0G,NX_BRC[3E1?@]S=R'<4I0N4D6JV]L#)0'SQ:K0"[
MIFDT^\D54T(Q<96E20IX"-.;IJGKY-M,4R_-*MCYYRK"JA5^B`*@`2]6%ZH,
MNXP:)KZ702"^#Z-'.+7TDBB4<W&>))F,&]'+!OH9?%C9K#Q2X6/MV#^-*F][
M=?GZ]')Z^EK`7].KB_/7DUOXQZO)Q>3RY%1,OST]O9T"`;^;OA:[.WMB1_BA
MN%U&60(PKIY%S@#9!T25!TUHY"6)3),O*U][R9(8R`S_D'_-_`<O@/&532:S
M&;*@1,1R)F'072!=$<JT>IAUE/C5^>?A`RP+^`?7PFW6"+WRH*MT"9@X*QRY
M0KM1"O!N'W,9A?NS]HO;YP'.&P@)"%REK%,X*J#02J9+>%X?)B7IJ@X^US$P
M]1B&(C#-!6M!=#Z';_R%CS"$)8%N[GW\DT]:.^5-%,T?_:#"EA@8]4#0+Q_`
M1G[@I[ZL0L&\ZMI[HN/@Z;W9+,Z`1JR)36L3+0,WB!8B7?KQ'-9!&,SE7>4*
M-5-B&0#(6R>!I`)>@?-F49CX<QEKX:;>MQT]6JY@XT@;B"ZB\'X_E?%J\PT;
M#ELED86$?><B]3ZTG9"OTC*`>/`R"F"CY-\)Z=*GROFO8[U=PBQ[9]#O]?MX
M#P&TG@$9>QE@=^S_#<:`<._WZ3^E/7PE?&25<\*,*&?S8GSX4IP$@'KB4@T5
M7@H,=IW*U1U0L=8A:.+X:%PS&!B7&MO$O%C6Z(/#N0<-YQ[U.Q]\>.P>'!ZY
MAP?'F\\-8P<P]J!_O,VQ)_.YCP\/K[?V_/D^,.^9MP;-H$*_0'_9*F,JF,N%
M/_,K6&4/B9@_@GR.Y5("BCU($41)`^8D->BQ$<?HVEUF=I-AN]<>4MA2ICZ(
MR3V@VQWQHD$QK6"J>6JQ"R"<1T'@Q<"J``2TP-[&!?2;&3SI.H-1I^OHJ%G[
M*6+PMA<JSMYXFSK5S&55IVEL]XO4/_?T%O[O[>DE//75F;BZ/KV9W)[#`#&Y
MQ)%OKV].OX5IYS^<BHNK:7>=9M392*E2'TI#0&G`VGDM_\6KPP/#-XSM1%7U
MJR2@##505RQ!@<@J"L/5FK@^\)E9E*2\@?P`]EY2(UMN<L6#=`M62![!B)#[
M<]!7J_<.`EC:%2!D)%H/)*[G*S\DJR0%?N#"0K,@(TZG]R4N)-*H('!KY`GH
M;J#=^2QA:>D5"NN_U4*1H1"U7+<\8_<"6)5,]@1HU2%,25`'8.:".@<J(LBN
MR\_7IG7ET*YC@ZQ.`CRB%5"</M9>Y1E.K?,PBY5=U;YS.#-03JHO#0ANJ0D=
M1A=TH`88TY'T^??4A:IZ"DC7.PGVO]171OU"S:J>9-.(2WR%1J`699`&,8ZO
M@O<,CN3?ATHIFST)-*"30*'9_,>L`;8G&^7<>UAW24CS`'@`=O=,<;4*.P-(
MWWF)/R,$G?M!AK.0":>:`U68KP9`SI_K%MF63R*;G-Y>G7S_[=7%Z].;J3C]
MT[OSVS_#TB_%BEF>1)8G"HZ8SGPS%U$D!<1?WI*J\K_;1$7C($N/N48]YCP4
M)ZS'-$^I*C2=QC)6%5]<X2BQC;W&58A&RA^^DO=^B#0M7GF!%\ZDTMN:[60]
M#G&"T6=OXQR"WCZ@!%P`"0+.S4C=1'0@B6D3X#,S2_Z*11RM!#*&V)^E6KT0
MWJ,75U_XHQ81N^I.-38+D$ZB#+*IC%$%O!3KHJ:#5FI4W&UW6K_@*9.;!?96
MCV(#V%OG=%)%3B;3;\79Q=7[[CH'^4(60?0(X,KP3?UP#R`1/?A(CW=/EK#S
M9B!K&TSJG*&QR`5;<.:#:1UJ?@*?XM_D<7G.1LI,7WDAL#YR1BVDM%0:,0.`
MWN,G<UP7MEW'P*G]-<J4+M:WWL'78NLY"TEM]<^:;/JYGY`2T":>.POF&YEF
M,>QGJP_X^L_3-TZ67H@0A86L-R+W"\&]DZ\E]Z`U.J4:70:69&]P?6V/62UT
M8$_-%V0`;4!/6D4KGMX,P`L"]/+B]'^1@XL0@7R/_$U5CN*7<U1K_;LL)5V=
M&%QG!+B.HYF4<S4-%?FM\.>\#FLZ[)K%0'4)[;6N=0DV/EAW6&_-N!9^"%QV
MPX,5`89D;+R"\(*Y5EMS@!L)(PE6<.VM9K9OVJH<MV[:.O,ZG]?$C+8DJSH`
MURVQ.Y?`"3VEQ=-?@KQ#';WPC>YZ%)IW1NE!Y*.`Q%;S)0J.IIG3;+T.2,J@
M>U4C'!S>!!Q;.`",09;5@+EFB)8S524A\8G[@W:;X`GJ7JAVD/C+K?R0BE<!
MJ"P5S?$R`K-[('[Y^?_6S[U=PC]$%GI@3:>DXH%B'K*R%R91@/)"2T=_I7&`
M'&_P!6L`;(P#2BZEECFT45VD$/#V7I+@?O33I?!A9)+=`4[Z'JIEMF5?GGX-
M:!Z"'N?R0KN__/S_OWUS_<O/_[7G5L9>7)RH`?@GCU%A#KV,X.]H6.DK'G_I
M*;O@(O)"<?IA1G+1VAT9/0\]&5+(,`O]F<=\_%;.EF$41/>H:^(,EU`2!N9,
ME[]03X#ADI0@,(N"0"*%R>`)9H%$,8HJ2IE$T+W.7=B:0`[_5-%,^@C^^2CQ
M#T`V^#O*8OP'68&X3]T+]L15%C\3"1X!JU&E!F9$0W$JD@W"E9Y:N7,"TDO0
M$SW7R(*/K92M@/4.O-:[D,Z"$51)Z#19P>XSCT#_9C)1+^^1"1SX(>^*,\_,
M^2;Y!E,TDLE,>!7!_]$J9Y/I*URE?MQ)-/<7ZD%I^&2J,`E?LH#T*JAE:4:N
M]ITE;L%?A!<!(!207D0/2`]+?[8$I#R'L3*>^3@8.7<<!3TQP2G^?4@'(G$-
M3S'C5\]I#C<BOP,R:,3"I0<FYIV4(-P#?P5@08AFZRBT'A8&$@[JD/@O/_\G
MT&2$JH31HQ)YSUI"0A1;52?OL@1>(`%,>B]Y5X,*"*!G<)6Y`&8AX67768Q&
M8<KB%H@B"Y0A$,O[+%!T1T&Z,O),Y2R+<\^_)F61.TG%KJ*DZ2F]<0](TS(Z
M"";1V@]AJ-M"2$BI2+OTQ)YM)"U!]B`IAZ`7)PD&^,G"($XL%IX?`UW0K622
M!3"!I,E2&A"QP*I`I2=.0/OR_-`64G3)112E(3)_M#C`),O0613B$"1!LPS,
MK+V(3<F(7_&<3%BB9"0^"[7RQX4S1T#PI)-8KY5D@-BUS_656$:/0">Q"_P#
M5@M\^`<#"R]O'QV!YZU1W8Q].&7ODTBN!,SD`)0;A+NGN=:/64CDPY<E^LZW
MR!>N79`H$&8@Y/'5X9$``#:TTQ*E>6&8D:<=8\9HRIW!&XE!?_][@P-/F*'!
M#K-*6,Z%<P3PA3DK(#"N\M8#'5V/&C.!:]Q"#_!:Z8`YIJ7+6')L'-0KR7XZ
M@W;&75<)(,9T68/7/B'7G-CF@V1RC!*;E^A3`%P`[L@7R9.#QT!FAHP1=#:I
MF9S!?<0N?584EG$.&%RV#!EU9\1=`C:[[VM1Y$[Y9R@QK3;X"=B>,+*#[@SW
MFK,JWX@;FU=TB;=[MMCR[D`.L*R7,'F>8T).Y8#\``*ZM]HCH:=72S1<L!95
M<P(&6QW#UB!;6,50DELS6IU`0+NN+>6QDO8US58K9&WH9;.$E25=K^%,L[HH
M?^>9F[7=(6J[HON*SCLV9=$$79&\0,1A!NCEF1]%LMT,WQH5B!AG+,D9D-@^
M+8#TROM)6D>@R%229*LU4RD+D,4"A0O+">07DL)76M^N]]$8GI1STY)1V#1/
M,6$,W"D(U%V45+!'3#_SDL:C:66HJ`O-02K#0^232!,D:N\!!S/@0>\S:QY%
M`/V8S>\9V/!(2S])(U00`]H`%"ORS<*P!V!+498HA^$"E*,HMD2R$CMSQ9%B
M2I\C&SL#:F*&,_/C6;;"0`M0'*ACLY29-K.R&4D1T!87N#YS!F1ZYK2]`@[F
MER@KD4F2V^QD!/!K/%D@)&<KK/4W.7?-TV*\W:"J5Y?%9B*OKNW9<<6]2KI2
M.FTE3ZN@TC8Y$EP,@S3X[LIHY>;)%S51!6,-&1`1F\([KH&V87L`.ZH4.3A1
MX`!=`EV`J;.9+ETA?<*#.SGSLL2@=K[BK`W=`0LE<496UV'4D_+#N"B@]*+J
M<W8(:C1EY.>;D2\XDYK'@LK!'#Y%\?D0!0\L%U:`C$0D+I*C)Q*0EGA*@(;/
M7CM8#;9&W+#53'ZI#+$>QH#>#U3/`G&AM!N30#8C[%JH^*6E&("R/Y=P:4T8
M>$[@NC@1\2M6C%`M`D11ST:*V@:&*P%OZO5T/'EN)NH(*BMQD7C7F_9T/DF.
M^I)X8F+?85,,EO8Q.AEP+8]P,`H5[7D;LI$*D6"&Z@S-"P2-;=)JB:6\:8S%
M1;&"*+N%=ADS%\\2M2).G[`">?.1"B2=/Y:6.A!&8J9"`(R=B<SOHJZQ\.,D
MM11%@C]I7<X-[$!4.9E'9.7;(C>.P@AQG>[C@(TU`8TF4!H1V>Y@DNNDMEJK
M_-V:!!+.V.\?NTZ>:_T:0RN$]AAKS5$.,>6U94G`2>&?ZRCQ`OK'B7Y[%J*A
MJC-PSC*DFO;C?^<!\$'+P*MWO$!F+C#>[P]<9PK<*_`7I*"J:/#4<)N"K^[N
M29PJ,UZ+S9,H1%\*'OST`Z`[V&GP-1SH'!:@$[(A\+'G&[J.J6#0Z(";YKX#
MP#\O>$K\XFM^U&:C(C!P@<+]\>'0!6ZBPR>8CD/[9O=`W!^[,4QR3-8*ZH[G
MJW66[ZF_PHUR"^AC]SJL7M*:A!3[EG@^O?^^2KF?-">03#"VE/CZL&U.RV=,
MW:QUCPARVRQY!>23`0,9:HN(Q".Q<^2R;[TGRUJR]&\33B,OBQ(D#7FP*B75
M1/BW<>IZXBZ.?H*G1G6,HLSS_6BQL-2J!E\E.7I!>YU[/0H&*OF'WZ"L>5Q&
M*-ZB1[3]YOZ#GU1M#&V\%J&):_EL>X"RB_R!S(IOWYRSTP[3X^0]N99`!=82
M,I'Q@X^&HAW,V>3&.R?K)91E3TA^(I=]E40<2D)+P.N(PT[>?2RU9UA/!MGW
MP(HX7#TF,/T$:A+/DLR9\8X]YY9M62MNKD69#1(-!XKH[`Q[?6<%FBQ]HT-`
M\,:8B+</.,'73[0SMTF79>_?.Z/Y8U:\<2O2"ZQU^-/<L8B>I$ZO/="T%;]$
M&Q#1B&ZM[N@ZX_X79EF)G#Y:X*/L>@DE%5F.`=J5,;BZ]Y[!#`21](#9:^T5
MM0,4_>CC"8+H4?,;E(3P-^.8BB\JY0(T4L2U&)T1`++O,D#449^L8UP95W.M
M&!P<D%TM*`IQ+/F$;&"L/%#V\%ZL,>AH9@MDC#N$K$=ZVGYOK)]6J5M-Z15(
M'=YZC9P`U6T`$\#I7EFP.^,<19C;U";%N^B#^I$,;3XE+!CH.`!J",[++TP>
MAXA)]?=STY349=*F/./@Y7QHG(L>S`\T#J"U,^J]S"_V/="";?)C]K1$]/-#
M?CD_*2VHS4=8\T?VHIFLTW091]G]DK@H7.J8KPMV>B69,%%Y"LPHHX4S&O0.
MOQ"@S]<#QWY==(NA/1J3(EVI2"'+8F?0.S"$:1QX!E@)Y@[-+2IE#'%M8XFB
M",H=$5HE+87*G':L`/:0XY#3P-U:[-O<4Z&\D5KS4]Y&`_!-(,O-=P!8RKFO
MA.(#`R3XMU].HF5S,Y8*`1(=;,U3CA2'M=##X&CE]#UG*H&OH-P^HC=15H6U
M5,470`]BW`7FU?V-@L*P]=K,\%/.#,]+U=XW9H9O&K]923D@)673.H@>5[,T
M*JIY^@'E!SFCS%H/\%QEK6AFS/?W[&([K40`4\#AQ`OCVI1X?`=*X2%+GP:#
M.LW>B)T#FU,0"_3BF#1(PUOXU?1J2V_.YMS.89E[ZIMH[E(@+Q!%>#S_;^0!
MX\7S8)1Q(K'K)F)6O8KHK-$=S4DX@5\=7N=!4>8\)UBN`]B851,/?5./P$6`
M%1[GIYPD%#2J4@XSFK"VD$`I:3:V<TRCG')<H4]6'XYRV0`:338SXE)#6O/*
M(J#A3H7#MR70GEBNKJ[C-F/UF!W>#?.=*R5/:OEYB9W/%<B:_'-B'7AAXBIV
M1"J#3&:Q?X<YFIB5O\@XO,C,!=>/M@RA=8MZ5:(GMG.>\#'6?@@.D#6[27K.
MZQQC&AT;!4!I:\,P<-#FL"S/B;2[/JH<RH>KK/$^R)#!?&$OM)=0^I9"*S_6
M\<"B4]0Z8.*M-!=WG8/BKB`LV"["(%XD],>4FJ&3"G0<;2'Q/5C5SM7#A*(F
M()U8P,SR5-!"8K1>6;^5#:\F,OO2T94,SH25#^=4G4FCJ'.-+,.Q"NUK8V?.
MT!T<CNGF.\Z@=S1PWF"W`EA8O<*.T^\=#&%Y`H>SJ\"T)_"+E_WR!M6SX@Y'
MU@Y]0T0*C%Q'7#MUX!X=C-RCL9IZ[-S62_]&$M,B7Z?WH;N[`/6ROH#/#1^,
M*EI674BWC0^"]K#6F4?$A"E=OHYEH`,U*6NS)1TF"S_RMAD%*!!3U^RZY?1^
MRZ[7#,A/\@"RCMZ8+2FKID;EU>'D!3Z/0P82>BU-30'7BU@?%(H,C`J&8AY7
M5@GP$GT6NB:G5+5``GW![D1R!5F2MR:_@O0T3"7%['.5?$*[YXJ&]MKZF--A
M:%N)7$7^L+^D5A+:Z%+Q"(ZUTY'9<]A43Z&PJ%`NBN<%;3#E-$DM#6D"6H'P
M;-[<K:K?BPSLDF29LVL*,&NMM717X[`H<M%>42R2-%:8GDA]9MBKH)I@:HU6
MD<)"//.>.IQP0DJNDB?UV(E82/X5?/%]S#:C*BF5NL4!3%9XC;_%!#*[<MBF
M9_A()ILCL.:W@MBD0_CM8(L5<8;0^0&AXTQH,^<:%J.J%_5!/0-6E>C$:$?'
MAOW^\O/_H_]^(/)U=@=CF_'"P'>:LCVS>!T''1=6_V'[*9^`Y38218GY;O,Z
MOP>>VG"O3\91QXJC-A:X&`S;/&*SZGM(JF_-S-N"MF98'T:_K5PZ?>F4/!EH
MJG!LCUQW,R^84110%40:WTI>*XF.1/[R]'I*F:3H0%6VQV.T3WDUJJ*"&4'Y
M4_MP=O2XH#KJKA)6Q9JJ>]?^/O-X,ZIU2WU5(G#0+Y:+NGD\O2*\T!4-VBDS
M?OV/0OZ\2I>S->$YY@[%A<DAV;BV`"SX4TL`<'.X:E)2Z$09?P%&G%/FY^A/
MB_9!J'B*^>H$)=X*67FIID^U=V#0:[3=UV@;9D2#N;0NK5`ML*VZ@7QBXR''
M>&N0!O`B=\SRO6$_7IK<IA5D+/O7/%-4YZHU2P6[Y/-4NY)OG]Y"GY,&>RF7
M&.G*$?MQ%(QP8MH)2EW@THSLF"RH`^);W+U`&^7*S7DD>6&C29!CA292\DU!
M?<YK!_.4DN+5"OD!.K5.@5@Q8EU>W<`4]->*+;@"V,),I8407J.?U[#8@FVF
M*!AYE?Q`P=U'1#"V#CD\)AYUVBK(77^?-@,*[J%-VUD8<>^72G#-<N<:V*M(
M4JP+[\4=P$^%%N",#"=<Q,8)`^Z*R.,4*6(2]4`%J!4@UG#=FLX#VF5IY:(T
MM95J'[U9]!QQJ+AU%:>]#58E[=YO'ZXP)\+V%7*>5]!8SE8NO'ESK4(S0SJ.
M#JNH,"LQ\L=08S9SA3N)I4Z[NE]+H6O`E\X52`L_]`+0*K%C([RO8X5Z':O*
MW3G1[C*E5W)[#3AN!53.A;\`<B$\VBO^`R/[>BI[L6J4OI,,R'\EXQ>OV,5Z
M*8'AQ#^)7;C_GC,8.L>]`]`(#]S!,6J&NP-W>'!,RNC0?3D:.M@A45*/0SWE
MP!GT8<[`/3CL.[NCHP,'/G3[QX=F+[`+5>[ZTE\G8A=!N^<<]0Z=0S#`CT<'
ML,W!(4P[/#YVL/T6V2R`+A/C(U9SAJ"J'CE'`V?WX`C&#P]`=;\C`T(-&#LC
M&``GWAV,8,!H[%`;`.?0';\<X6V.AW`;N-[1X1@T:Z\%T/9-:7%Q^6*"_P$D
M#D9'I+3S7]R-8\=YZ?9'"FBT#7QTY`[[P\*C&$5SWL6!IOD-^WNMF%[%@5'R
M1)`ZGX>"O+H35+F,XG+6T4*DZ`6J.@MN:,@<S-?TH$B@A/K8'Q%OG8'I1"ON
MQD0#<Q:*Y*8DAJ9#!B8B%*$':#S$68<`O_'Q$?YYA'\>T:?'^9\O\<_#0\?P
MGS)K,)$74AB-7M\>QU>E2FS4QBQA%OE2*E65G$06"]G`(@KPT8X(\C&&$:5B
M^C'A.4M?*@I)[4I]K;5I/I$'>LW![$?;1I3U',[=,BDB-I<BR]\`V"F7`W(N
M2G\PH$<9.<A$S^1=K/.[ADAI0`K$3/5@,(7=\8&BS/S\.\ZQ>WQP6+%P>,NW
MK`R=-U=8-P[<+):.V2)J6L"9:O^#[7ZWBX>LZ4IKZ]A'@%`VR9>O+S<IJZ(Z
M>45^U)8<@4@]<O%O1-8OG<LR-A7EBL/.7WS7&YVQON,<CDF,'#IY)Z9""B@,
M&?3'SH[8'8]$I5G(ZYI>$93&MO$I7]);T%C;8TUEX,WM_*K%*\C@\F?Q=#I(
M4H%.$1;V0A9@5(_++X$K8\W[-37$H$.B7!V3$P;ER8UB4OD`$*6'+X]1^!Z#
M\`;J!+O[S)M1I@!-&0_'**UA#%#5H.]8[2NKVRFAA1LR]<WY#+P`O)K;AR5L
M/T`A5\D#_N2I@#7\/SI6[`X?NAZPO"L9^19[4ND+?P4ND;)`()!3-9/50<1*
M9AF6P[%TCCL61:8)2>H<?D'/B3$Y#U-R6`$3*\SE1DK1?DR3B##63B:P*LW;
MY0I^<2+*8$`_YJ@`CM(JA[KZ@\)-YEBQKKSC0RMSSDJ703#/(J`<C])IR9KA
M_DI)SRF+M"J&&+!C*_!$<I8>&U#&PZ%RE.8@A,,Y!X\U<(+2&Y/*VQ\5&K[:
M(![TOR"[#6-N*\X!SP@@ZCDQ>*CKO`AJBPP]'"3KO/D#>NSG.J2>GY?H#2M.
MV1HG_SCK[Z4</\PS:,8AUW(:3],8"\ET8ZHW<92M*661X+C+:53!DSG&212O
M(YV[HNIGJT7D:C2CM-6%A!)04I6FAWIN#C18![/^8`F]%=F\VH=`)KMQ'<'@
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M#*QIF3U:)PO)>X5)>8@M^/6,15GU+L7$Q6EVAS(<_4W8!"'/7=X,EZTVYBP`
MH*;T$?-_P&C3"O)H7*WT!XH/M#'5!0Z5H]V#+821.`YO*L5(-4/!?-5U1,5[
MB;UTN98?\W&Y)!^+6C3;P;X57#;N8^8](;TS.AXZ"FZ4F!]24@>7QIU$<\EB
MQM0@6LT?Q>Z=#.7"3_>H(E`F5A$OBV?*@C+.)CM=&E-`3;X^)JMDE/M#)4EG
M<DY]2JW2-Z)WS9P0:+23JDYAYYA1B%4[2VH=0^R)BZB)E;(*;?(;#8A((-D=
MMEE+SLL`F7\!HRUF?+%SCR,=U?G&-"/%0('#3W6!).=DZ:%DYU#*3^#_)*E[
M@1>2.L`UE`$JF\0V[6M0B1Z[BG2_2ZG1.Z^`([ZF7`!X)H5;<%#E&.,8S:-I
M-:$>RJ/THSHP&#3%`S3=GGT(5?T9CU<3S*NF)]KJS*W%J+N/[,",!RJ'L6D)
MAQ0I6S0X[P#O@E95`Y/.36$9F4ZND<V/JJZWD&'E_1B1,FF)_YZ9P0X2>I"B
M5EW,0Z_3.8J-[#;J&D4"F>K$@=S95KH5DT/-.,['T)$F54^D6PFXNDV%W9U`
M.5_T1+S#QOOK(,8D`"U(3/W@#EM?H-*S6``;5AJ]6L95P:5BW?D2W2N>2=.]
MPV8V*IF]T"'&@E6EMJ1>>+<H,CG_*)=V/[)"J6_.^=Y'1<_>R$Z[MSU[A'?5
MSHIBU^A"+]'!1-:=T:58KN8IY:8U@];P=9X'KM26E<VI'_A2B=).>XZ^A\&0
M:\U;BKDHSBN[!L*RMOH'7!=#-4!JL8)-`CP4.V4@]U.I?E8?`)/Y8I7/[!;[
M02EQ:3"WM5YEDE>HT*'PG]S;TLN-!93547@?<:.?<JT0NVA0!NKQ(+H2S/@.
M=+&VF61B9AN:)S2V3E&M82@;VL<DXL0EKD\+@>J64ONOQKP'NTLXXAIW>BI_
MBM%!53P`_,B/2@-4`7/JWQ>V+=IY><T2`RIW!RA0H(WXI1CL$8\XI91Q?/(?
M,#$(BQHITN.B5A-SDA8AS-*7"ZM]U15PA1ERB"&O`ZJW:HL`GXU0'[5K!\TW
MN-0!SS#].*]5V\"30,8_F2I[<PN3%4#V/B:B^T!?V.\CTG$E76KF"N#86(:A
MC;B5SB`HO0;I/#"A)VX\M&1RB9)']15V>8A4F*[K82U>GL#ED_.!7$!S5V.2
M.37@$HTM92B3F6G0M2<*I)J'*(HR$-B=EW>"UNR-+'U5^Z?/BN1B!))^;EV7
M3ZH]<33"".89FKCL,OB%<7RV5>'=&MV4_1YY0XI<<G'C-?6\JA?,J"_FWE.Y
M[BMGO2:YNE#KI.J<<!VMJY/C1DR`]2O[79_FCB/!+;X4.!RET)NT.\#Q14HR
M5%62X0&,$Z3N4486RH1<>3TGM,8L=#SQG.JX9:X\%-P43`E17@.M19I>5"6O
MS&N=%JJZ4+6:-+Z2_TQJ]1:C$'5TE?#;FET?/?4#!I$NHM:__$#IO[;>0T8:
MJO%*7^7AIIK_S'IR/U$04@6;MBAO%%"HLP!\N<B]73CE7=,J"E6K6*H.=VMT
M)W90QJ$1D5PRFM?X4P<U$E,YZ]*'I'X9FHE1\:TK,J,&URB`I.7F2F!>AUS1
M!:E`L[[H@0!<^!$X4VEPC/T8:EMUY;I)L7.5HC3-?G*6IIVA><L&K?KP3V44
MU!7;O\:^-[<8->D8*!%-@9*WI=;<.\[P`&,`0\R:MP-_SKCO#(X.3(AY^!*'
M'1P<.+<5IQ9/M(T<7Q;2)00YS1"C4$0"_P6$Q1<XBQ+D'R=`BH!3DU)]184%
M7_=TLZ<5-5Q$R'!A-AK](7?E?%*6<")^Q*XKP9/NRQCPN$2&V)6+CQ)KYMX3
MY]@',(F:CGHZ)P_*`^BQ6(!^X;8?EMM*&S>X.67-[E1MQVYZ<BUJ5-*BT>8#
MNIMB\5=3[`H?.Q,JV?SC++7MG;9,2/H$"'HA28LP+TL:!SJ0<LPMX\H.H.?`
MX?\M/XYS-'(P943C[@&&!(?]RJ\>3G,#\?2A+K1;&=#!Y-<=S<HS;7I`,TBR
MYP/9%P\HFJLU(->UG]P;I;87#'I,8]+5\\74\IRX2C')O+<8O9.?*/YGDMA,
MY>\#U4X$V'#Q2<]CY%(EFJ8ETH;.CK6=;)_16&Y7_U4)X58:Q/V%ACZ)EI?[
MW%3N<U.YSTWE/C>5^]Q4[G-3.45`GYO*?6Q3N6H`I6N/N2ZB^I^E8UWE-^DV
M-+#K`IO/3?`^-\'#/7_?3?`:>V?LWE*?MHI&/YTMY3SCGTNR?N^J\(N!NN3_
M+[1&&Y'\:S8V:(,I%6'6/(AKU]6KW_"=\*\)/6T#Z'_AXN8MZYBZ4$!UB<U/
M\;DBZ'-%$%4$M2'6J2G:*90-G;*M[GX4XOU=ZW':+F>5"FXZ\S]F54HGWG&3
M5WE8&NRD5.5A>YQ-UMUW9&[^`%N1E@OR][TNQ_<3=1!`G<W@_8VJ.CK!1Y5Z
M;+K"/U_IQ19);UW@:$)V-U9TW<*X:_4KG,5M/@)W?L5`5]O]*%XA)BN=KE&]
M#?_XR7/O\QO%1;9I#+U["0H#Q9+VQ.YK"@,!.7;]A>.!>,NW/\7;E[\=MW[[
M71:87\*N_"0S<->>Z`_K?R:;?N3QI-*R^)5*Y;`;8U=^U%&/`09YIU(),1YN
MW*+%92<`F_!>^QU?4R1Z7;?NK]_#6'SN8;Q-#V/QB7H8BT_0PUA\RA[&HJGW
MY;-0^X:RW5&OR%*4R_`1&1"N^!:LP*;?NUUPT5FG'[P]:0P]*-'7?8+5EKC"
M^@R\V)WPEIZJPK@;H=(TX;7]?.4O7_;Z_2^VWD+\']'QM-H2%]K\/E'-476-
M6M-$["Y=/=G&UK[/DPE@"C3S=6MO5UQ@VUWRUK0.Z]*NN`&2`./K6.[3/,%M
MBQM`5=BQ:$1OL1>^2X?-FEUHSX/\6K444&X4RN/@-CL5=>^JV,:T"HY2B\:F
MJYRJ!%&M,[9XHRXC;65,5!NTPMT)J2\C_.T[3.C*8Z3*)8G,1GU<QU\&;(T>
M*GVL\X6ZD^&GNVK=+>W%E,>,%5VJ]5'/U?2*34=60#G62NI@2+FJFY;Y>)AT
MA`:KL-V>O^`@[M#'KI:&:KBS:=UV;:IUE9-TRIVIR.M/601K.A_.2&HP[W8I
M<X%-:D]##SGJC3]`]Z+JN(]C\[YB[=WD=#9'K)63X9AR@.U!6W9IZL9NWK*^
M40&]7L7%Z(7N0W(!UGR%7];TD'&KJ0KU5O]S3GC0:G\`+;1]_5K.M!BK6EAD
MGNBLX2INY7F@K4:#E5+V;]YJ_=7_.!X.CKYJKM77@X;]K^P]S,>#KWZ=VGWQ
M&]?N/[]TOP#>CRKAK\+>!OL_=TF_=??WT^\*][9+_,5O6N(OJ,2_(ME(A%9<
M>$WBC(?G_4E2FIA7R]7R*.S$'&=LUYNH[@TIDA17GZ-P4@4WY04.ZTR'RJIO
M=3N1US76QW<>\"*,*/_A#^AL;_^ZHI`7,*A9.2XS).NF=1;1H%]WK]H7*K1'
M>!:[SWW+*(58B=>E\ZZ@."[+H#HH_BX:!FQWHPM_Y:<Z*RL4[Y+*I9H$S.^B
M#X'%56KZ$5A<IM*70(R.A_IYZOL2-`,ROXZ^305H<`7EM;<![BI_<=7S9]UQ
M>P7ZYGF3F]W\S[(DB0/I,L:J:[SS.0KJ#SZ9]5W%?_5;5OE:R&A"Q;:@^P>J
M^BU0^K],]>_G\M]?M?S70JI_[#+@`G7\<Y0#5\VSCN7`XA^J'+CP<K_GLN"_
M?U6P);VJU;:=Q-CG*N'V*N%VC6>B?";:)GI.!FRCRQ(.97Q.XQWQ0OD%^7\;
M0P&E+-4\%*L>7OVTPN9(@;*@.D45*MLB?6V[83E+=JLU*B$SG27,\::MX*+;
MM)M?'=@##3U_@*VWMJ,SGWIM_4;/6J33XWWJDV_UZEMN_NQLZ4:B;,EMKOC+
M^=G+'W-2<M6J[)#?7+^4F&PQI>7\HO)D=`-1RO>V(B];O7_#8O2C:F;)G%A^
MC;45O-J6[O0.GQ92';+4/^V&[=GIVSL/SN1=3PQ?TE$K&<M@<6$,_X)L&"Y9
MI>PE_##PN6BR4L-Z']>$E=[@AYO#2%9R?.'7#"IN'PI)HO\K3^7>N'@^:>/0
MIG1YR^N#^<9-KIX"W,J;N5BA""H/F#*+JB]VR$E=6ZV8N$KM4S\:D`?PF`N7
M%SM6B6,'.M(\/*B--%NI\!TO#HRH]OB#_K.VI,RQICWM=/[.#UNJ3>BZUY&Z
MQI&^QF'M+0[5L)$)Y1_7CJLO>NAZF`94V90_@&O^>R)T!477W<;UNXW453?M
M^KSBAYROM7.S@MJM&&`%;-N51E1D[;@U&SL/UV_-BNTX]:"2.U$J?VAZIC;J
M;'W?OV_IPO;0T04*S=&"0I%"V_4X2+_U"721035PDP<L,3)7F5>L*J@72RI%
MLC9P:9<<U,^NF_7\&H$:$%4)3K4]>F.U/9H4VQZ=Z@8DM;N45[2*"<[0`]L>
M_3U1/YW3!:N[%1)TN#0OH?8F%Y2J';A6M0/E"<6=+8Y;+BAHND;C`N6J@YH5
M7B1)^LU_`U!+`0(4`Q0````(`*2-;$?SW$M9R0$``$H:```3````````````
M``"``0````!;0V]N=&5N=%]4>7!E<UTN>&UL4$L!`A0#%`````@`I(UL1TAU
M!>[%````*P(```L``````````````(`!^@$``%]R96QS+RYR96QS4$L!`A0#
M%`````@`I(UL1QN.*CNK`0``B!D``!H``````````````(`!Z`(``'AL+U]R
M96QS+W=O<FMB;V]K+GAM;"YR96QS4$L!`A0#%`````@`I(UL1[L%B(X@`P``
M+PL``!```````````````(`!RP0``&1O8U!R;W!S+V%P<"YX;6Q02P$"%`,4
M````"`"DC6Q'4RH]C#X!``!I`P``$0``````````````@`$9"```9&]C4')O
M<',O8V]R92YX;6Q02P$"%`,4````"`"DC6Q'F5R<(Q`&``"<)P``$P``````
M````````@`&&"0``>&PO=&AE;64O=&AE;64Q+GAM;%!+`0(4`Q0````(`*2-
M;$>>M7XV60(``$H+```-``````````````"``<</``!X;"]S='EL97,N>&UL
M4$L!`A0#%`````@`I(UL1W"@/]8M!```Y@T```\``````````````(`!2Q(`
M`'AL+W=O<FMB;V]K+GAM;%!+`0(4`Q0````(`*2-;$<46:!D;0(``.((```8
M``````````````"``:46``!X;"]W;W)K<VAE971S+W-H965T,2YX;6Q02P$"
M%`,4````"`"DC6Q'*)-+O?L#``"1$P``&```````````````@`%(&0``>&PO
M=V]R:W-H965T<R]S:&5E=#(N>&UL4$L!`A0#%`````@`I(UL1P)BB:TC`@``
M3@<``!@``````````````(`!>1T``'AL+W=O<FMS:&5E=',O<VAE970S+GAM
M;%!+`0(4`Q0````(`*2-;$?O`1@UI00``!L7```8``````````````"``=(?
M``!X;"]W;W)K<VAE971S+W-H965T-"YX;6Q02P$"%`,4````"`"DC6Q'.0>Q
M9<@"``"V"@``&```````````````@`&M)```>&PO=V]R:W-H965T<R]S:&5E
M=#4N>&UL4$L!`A0#%`````@`I(UL1V``\-"/!```+A<``!@`````````````
M`(`!JR<``'AL+W=O<FMS:&5E=',O<VAE970V+GAM;%!+`0(4`Q0````(`*2-
M;$?$N7BDEP$``'`#```8``````````````"``7`L``!X;"]W;W)K<VAE971S
M+W-H965T-RYX;6Q02P$"%`,4````"`"DC6Q'XB,)U)4!``!P`P``&```````
M````````@`$]+@``>&PO=V]R:W-H965T<R]S:&5E=#@N>&UL4$L!`A0#%```
M``@`I(UL1Y%9GE67`0``<`,``!@``````````````(`!"#```'AL+W=O<FMS
M:&5E=',O<VAE970Y+GAM;%!+`0(4`Q0````(`*2-;$=#5_;WEP$``'`#```9
M``````````````"``=4Q``!X;"]W;W)K<VAE971S+W-H965T,3`N>&UL4$L!
M`A0#%`````@`I(UL1Y055E>7`0``<`,``!D``````````````(`!HS,``'AL
M+W=O<FMS:&5E=',O<VAE970Q,2YX;6Q02P$"%`,4````"`"DC6Q'2.<#!)8!
M``!P`P``&0``````````````@`%Q-0``>&PO=V]R:W-H965T<R]S:&5E=#$R
M+GAM;%!+`0(4`Q0````(`*2-;$=".3F#EP$``'`#```9``````````````"`
M`3XW``!X;"]W;W)K<VAE971S+W-H965T,3,N>&UL4$L!`A0#%`````@`I(UL
M1_VX]'B7`0``<`,``!D``````````````(`!##D``'AL+W=O<FMS:&5E=',O
M<VAE970Q-"YX;6Q02P$"%`,4````"`"DC6Q'-;BI1I4!``!P`P``&0``````
M````````@`':.@``>&PO=V]R:W-H965T<R]S:&5E=#$U+GAM;%!+`0(4`Q0`
M```(`*2-;$<Y_6F;EP$``'`#```9``````````````"``:8\``!X;"]W;W)K
M<VAE971S+W-H965T,38N>&UL4$L!`A0#%`````@`I(UL1_2\"&R7`0``<`,`
M`!D``````````````(`!=#X``'AL+W=O<FMS:&5E=',O<VAE970Q-RYX;6Q0
M2P$"%`,4````"`"DC6Q'T$<_V)4!``!P`P``&0``````````````@`%"0```
M>&PO=V]R:W-H965T<R]S:&5E=#$X+GAM;%!+`0(4`Q0````(`*2-;$=;`6Y>
MLP$``#H$```9``````````````"``0Y"``!X;"]W;W)K<VAE971S+W-H965T
M,3DN>&UL4$L!`A0#%`````@`I(UL1QW)=#FC`0``U0,``!D`````````````
M`(`!^$,``'AL+W=O<FMS:&5E=',O<VAE970R,"YX;6Q02P$"%`,4````"`"D
MC6Q'(PC(PK$!```Z!```&0``````````````@`'210``>&PO=V]R:W-H965T
M<R]S:&5E=#(Q+GAM;%!+`0(4`Q0````(`*2-;$=:8\KHE`$``'`#```9````
M``````````"``;I'``!X;"]W;W)K<VAE971S+W-H965T,C(N>&UL4$L!`A0#
M%`````@`I(UL1]$ZY:R7`0``<`,``!D``````````````(`!A4D``'AL+W=O
M<FMS:&5E=',O<VAE970R,RYX;6Q02P$"%`,4````"`"DC6Q'1=^=VJ0!``#5
M`P``&0``````````````@`%32P``>&PO=V]R:W-H965T<R]S:&5E=#(T+GAM
M;%!+`0(4`Q0````(`*2-;$?S(B08]`(``$$,```9``````````````"``2Y-
M``!X;"]W;W)K<VAE971S+W-H965T,C4N>&UL4$L!`A0#%`````@`I(UL1T!X
M16I8`@``)0@``!D``````````````(`!65```'AL+W=O<FMS:&5E=',O<VAE
M970R-BYX;6Q02P$"%`,4````"`"DC6Q'O)4Z2'\"``!*"0``&0``````````
M````@`'H4@``>&PO=V]R:W-H965T<R]S:&5E=#(W+GAM;%!+`0(4`Q0````(
M`*2-;$>==X\%E@$``'`#```9``````````````"``9Y5``!X;"]W;W)K<VAE
M971S+W-H965T,C@N>&UL4$L!`A0#%`````@`I(UL1U,_":':`0``Q@0``!D`
M`````````````(`!:U<``'AL+W=O<FMS:&5E=',O<VAE970R.2YX;6Q02P$"
M%`,4````"`"DC6Q'[Z;+F5$"```T"```&0``````````````@`%\60``>&PO
M=V]R:W-H965T<R]S:&5E=#,P+GAM;%!+`0(4`Q0````(`*2-;$>5:.ZY)0(`
M`.`&```9``````````````"``01<``!X;"]W;W)K<VAE971S+W-H965T,S$N
M>&UL4$L!`A0#%`````@`I(UL1Y\,3S0P`@``+P<``!D``````````````(`!
M8%X``'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6Q02P$"%`,4````"`"DC6Q'
MWV#M^#4"```@!P``&0``````````````@`''8```>&PO=V]R:W-H965T<R]S
M:&5E=#,S+GAM;%!+`0(4`Q0````(`*2-;$>DNGU%)@(``!@'```9````````
M``````"``3-C``!X;"]W;W)K<VAE971S+W-H965T,S0N>&UL4$L!`A0#%```
M``@`I(UL1^>"II'.`P``)!,``!D``````````````(`!D&4``'AL+W=O<FMS
M:&5E=',O<VAE970S-2YX;6Q02P$"%`,4````"`"DC6Q'F3M9)KT!``"0!```
M&0``````````````@`&5:0``>&PO=V]R:W-H965T<R]S:&5E=#,V+GAM;%!+
M`0(4`Q0````(`*2-;$=B:THH_@$``%\&```9``````````````"``8EK``!X
M;"]W;W)K<VAE971S+W-H965T,S<N>&UL4$L!`A0#%`````@`I(UL1\[XD=K4
M`0``B`0``!D``````````````(`!OFT``'AL+W=O<FMS:&5E=',O<VAE970S
M."YX;6Q02P$"%`,4````"`"DC6Q'%<<VXQ,"``"?!@``&0``````````````
M@`');P``>&PO=V]R:W-H965T<R]S:&5E=#,Y+GAM;%!+`0(4`Q0````(`*2-
M;$<B5/\I]@$``),%```9``````````````"``1-R``!X;"]W;W)K<VAE971S
M+W-H965T-#`N>&UL4$L!`A0#%`````@`I(UL1X"$R6KV`0``D@4``!D`````
M`````````(`!0'0``'AL+W=O<FMS:&5E=',O<VAE970T,2YX;6Q02P$"%`,4
M````"`"DC6Q'$A5I=+@I``"/O@``%```````````````@`%M=@``>&PO<VAA
D<F5D4W1R:6YG<RYX;6Q02P4&`````#(`,@"0#0``5Z``````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674840208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Changes in Common Stock Options (Details)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2015 </div>
<div>$ / shares </div>
<div>shares</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) | $ / shares</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) | $ / shares</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 | $ / shares</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) | $ / shares</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) | $ / shares</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>16
<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>17
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670593344">
<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">1 Months Ended</th>
<th class="th" colspan="1">5 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2015</div></th>
<th class="th"><div>Jun. 02, 2014</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 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="text">&#160;<span></span>
</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">&#160;<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. In July 2015 the Company made its first payment to the former owner of NLEX in the amount of $0.5 million. The contingent consideration is capped at an aggregate of $5.0 million, and at September 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $3.9 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. In July 2015 the Company made its first payment to the former owner of NLEX in the amount of $0.5 million. The contingent consideration is capped at an aggregate of $5.0 million, and at September 30, 2015, subject to the application of a 9% discount rate, is estimated to have a present value of approximately $3.9 million.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsRangeOfOutcomesValueHigh', window );">Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 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_ProceedsFromPaymentsForOtherFinancingActivities', window );">Payment for contingent consideration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 513<span></span>
</td>
<td class="nump">$ 0<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="text">&#160;<span></span>
</td>
<td class="nump">1,353<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 803<span></span>
</td>
</tr>
<tr class="ro">
<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="text">&#160;<span></span>
</td>
<td class="nump">2,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,395<span></span>
</td>
</tr>
<tr class="re">
<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="text">&#160;<span></span>
</td>
<td class="nump">140<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>
<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_BusinessCombinationContingentConsiderationLiability', window );">Contingent consideration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,900<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="text">&#160;<span></span>
</td>
<td class="nump">1,400<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_BusinessCombinationContingentConsiderationLiabilityNoncurrent', window );">Contingent consideration, non-current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,500<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_AccretionOfDiscount', window );">Accretion of contingent consideration discount</a></td>
<td class="text">&#160;<span></span>
</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>
<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_FairValueInputsDiscountRate', window );">Discount rate</a></td>
<td class="text">&#160;<span></span>
</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_BusinessAcquisitionAxis=hgbl_ContingentConsiderationMember', window );">Contingent Consideration [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>
<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_ProceedsFromPaymentsForOtherFinancingActivities', window );">Payment for contingent consideration</a></td>
<td class="nump">$ 500<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="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>
<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_FairValueInputsDiscountRate', window );">Discount rate</a></td>
<td class="text">&#160;<span></span>
</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=51678428&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=56944662&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_ProceedsFromPaymentsForOtherFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></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 cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://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>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 8<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3095-108585<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 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3098-108585<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_ProceedsFromPaymentsForOtherFinancingActivities</td>
</tr>
<tr>
<td style="padding-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>
<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>18
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768662331008">
<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>Sep. 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>19
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674039280">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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. In July 2015 the Company made its first payment to the former owner of NLEX in the amount of $0.5
      million. The contingent consideration is capped at an aggregate of $5.0
      million, and at September 30, 2015, subject to the application of a
      9% discount rate, is estimated to have a present value of approximately $3.9
      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 September 30, 2015, the Company has recorded a current liability of $1.4
      million for the estimated second earn-out payment, and estimated that the non-current portion of the contingent consideration is $2.5
      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 September 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 7 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=56956515&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=56956515&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=56956515&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=56956515&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=56956791&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=56956515&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=56956515&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=56956791&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=56956791&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=56956791&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=56956515&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>20
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670713328">
<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">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 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">$ 0.5<span></span>
</td>
<td class="nump">$ 0.3<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=56944662&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=56944662&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>21
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768662020080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings Per Share (Narrative) (Details)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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_ConvertiblePreferredStockTermsOfConversion', window );">Convertible Preferred Stock, Shares Issuable upon Conversion</a></td>
<td class="text">The value of each Class N preferred share is $1,000, and each share is convertible to 40 common shares at the rate of $25 per common share.<span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockTermsOfConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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></div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768662077536">
<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">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2003</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 30, 2014</div></th>
<th class="th"><div>Dec. 31, 2014</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_RelatedPartyTransactionTermsAndMannerOfSettlement', window );">Counsel Loan, Description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company&#8217;s Related Party Debt (the &#8220;Counsel Loan&#8221;), which is due on demand, was originally entered into in 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, the unpaid balance of the Counsel Loan began accruing 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 September 30, 2015 and December 31, 2014, the interest rate on the loan was 5.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company&#8217;s Related Party Debt (the &#8220;Counsel Loan&#8221;), which is due on demand, was originally entered into in 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, the unpaid balance of the Counsel Loan began accruing 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 September 30, 2015 and December 31, 2014, the interest rate on the loan was 5.25%<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_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>
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_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>
<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_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>
<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_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>
<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>
<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_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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>23
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670513440">
<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">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 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">$ 87.9<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">59.1<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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768906376816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 functional currency of foreign operations is deemed to be the local country&#8217;s currency. Assets and liabilities of operations outside of the United States are generally translated into U.S. dollars, and the effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income (loss).</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 nine 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>
        <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
          In August 2015, the FASB issued Accounting Standards update 2015-15,
          <i>Interest &#8211; Imputation of Interest</i>
          , (&#8220;ASU 2015-15&#8221;). ASU 2015-15 amends subtopic 835-30 of the accounting standards codification (which was previously amended by ASU 2015-03), to allow for the capitalization of debt issuance costs related to line of credit agreements. Capitalized costs would be presented as an asset and subsequently amortized ratably over the term of the line of credit. The Company has not yet adopted ASU 2015-15 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 September 2015, the FASB issued Accounting Standards update 2015-16,
          <i>Simplifying the Accounting for Measurement-Period Adjustments</i>
          (&#8220;ASU 2015-16&#8221;). ASU 2015-16 changes the recognition of business combination adjustments by requiring acquirers to recognize adjustments to provisional amounts identified during the measurement period in the reporting period in which the adjustment amounts are determined. The acquirer is required to record the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts. These amounts are calculated as if the accounting was completed at acquisition date. The acquirer is also required to present separately on the face of the income statement, or disclose in the notes, the amount recorded in current-period earnings (by line item) that would have been recorded in previous reporting periods had the adjustments been recognized as of the acquisition date. ASU 2015-16 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company has not yet adopted ASU 2015-16 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=51655414&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=51655414&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=51655414&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=51655414&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=51655414&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>25
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670726544">
<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">9 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>Sep. 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">$ 1,698<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. 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.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 remained as external manager and continued to provide the same services, at similar rates, until the Services Agreement was terminated effective August 31, 2015, as described more fully in the Current Report on Form 8-K filed with the SEC on September 1, 2015.<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. 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.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 remained as external manager and continued to provide the same services, at similar rates, until the Services Agreement was terminated effective August 31, 2015, as described more fully in the Current Report on Form 8-K filed with the SEC on September 1, 2015.<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">$ 1,700<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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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 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>26
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768848927776">
<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 ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty', window );">Selling, General and Administrative Expenses Paid to Related Party</a></td>
<td class="nump">$ 290<span></span>
</td>
<td class="nump">$ 444<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">240<span></span>
</td>
<td class="nump">270<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">$ 50<span></span>
</td>
<td class="nump">$ 174<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>27
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768661924256">
<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>Sep. 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">$ 2,657<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</a></td>
<td class="nump">757<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">2<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">435<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">568<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">4,419<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">3,760<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">209<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">115<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">7,202<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">24,551<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">6,716<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 );">Current portion of third party debt</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 );">Current portion of related party debt</a></td>
<td class="nump">1,698<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 - current</a></td>
<td class="nump">1,353<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">12,267<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 );">Long-term third party debt</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">2,472<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">15,699<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_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="re">
<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 September 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="ro">
<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, $0.01 par value, authorized 300,000,000 shares; issued and outstanding 28,467,648 shares at September 30, 2015 and 28,167,408 shares at December 31, 2014</a></td>
<td class="nump">285<span></span>
</td>
<td class="nump">282<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="nump">284,005<span></span>
</td>
<td class="nump">283,691<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(275,385)<span></span>
</td>
<td class="num">(270,468)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(59)<span></span>
</td>
<td class="num">(34)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders' equity</a></td>
<td class="nump">8,852<span></span>
</td>
<td class="nump">13,477<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">$ 24,551<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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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=56944662&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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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_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, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction and classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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=51655945&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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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 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 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 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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>28
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768659807920">
<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">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 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) provided by 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">$ (4,917)<span></span>
</td>
<td class="num">$ (26,343)<span></span>
</td>
</tr>
<tr class="re">
<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) provided by 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">290<span></span>
</td>
<td class="nump">444<span></span>
</td>
</tr>
<tr class="re">
<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">66<span></span>
</td>
<td class="nump">149<span></span>
</td>
</tr>
<tr class="ro">
<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">140<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">317<span></span>
</td>
<td class="nump">363<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWriteDown', window );">Real estate inventory write-down</a></td>
<td class="nump">2,748<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_IncomeLossFromEquityMethodInvestments', window );">Earnings of equity method investments</a></td>
<td class="num">(110)<span></span>
</td>
<td class="num">(111)<span></span>
</td>
</tr>
<tr class="ro">
<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">490<span></span>
</td>
<td class="nump">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_EquityMethodInvestmentDividendsOrDistributions', window );">Return on investment in equity accounted asset liquidation investments</a></td>
<td class="nump">441<span></span>
</td>
<td class="nump">432<span></span>
</td>
</tr>
<tr class="ro">
<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="re">
<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">294<span></span>
</td>
<td class="num">(824)<span></span>
</td>
</tr>
<tr class="ro">
<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">171<span></span>
</td>
<td class="nump">13<span></span>
</td>
</tr>
<tr class="re">
<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="num">(296)<span></span>
</td>
<td class="nump">96<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Other current assets</a></td>
<td class="nump">27<span></span>
</td>
<td class="num">(95)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_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="ro">
<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">(541)<span></span>
</td>
<td class="nump">2,107<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash (used in) provided by operating activities</a></td>
<td class="num">(880)<span></span>
</td>
<td class="nump">1,255<span></span>
</td>
</tr>
<tr class="ro">
<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="re">
<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="ro">
<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">498<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_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="ro">
<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">(606)<span></span>
</td>
</tr>
<tr class="re">
<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">(13)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by (used in) investing activities</a></td>
<td class="nump">2,586<span></span>
</td>
<td class="num">(1,482)<span></span>
</td>
</tr>
<tr class="re">
<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="ro">
<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">2,928<span></span>
</td>
</tr>
<tr class="re">
<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">(1,427)<span></span>
</td>
</tr>
<tr class="ro">
<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">2,018<span></span>
</td>
</tr>
<tr class="re">
<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">(2,105)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities', window );">Payment of contingent consideration</a></td>
<td class="num">(513)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash (used in) provided by financing activities</a></td>
<td class="num">(2,682)<span></span>
</td>
<td class="nump">1,414<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) increase in cash and cash equivalents</a></td>
<td class="num">(976)<span></span>
</td>
<td class="nump">1,187<span></span>
</td>
</tr>
<tr class="re">
<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">2,657<span></span>
</td>
<td class="nump">4,400<span></span>
</td>
</tr>
<tr class="re">
<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">70<span></span>
</td>
<td class="nump">19<span></span>
</td>
</tr>
<tr class="re">
<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">$ 178<span></span>
</td>
<td class="nump">$ 167<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=51678428&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=56944662&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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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=56944662&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=49171198&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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_InventoryWriteDown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4542-108314<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2)<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_InventoryWriteDown</td>
</tr>
<tr>
<td style="padding-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_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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=51831255<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=56944662&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=51831270<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=56944662&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=56944662&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=56944662&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_ProceedsFromPaymentsForOtherFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></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 cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://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>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 8<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3095-108585<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 9<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=56944662&amp;loc=d3e3098-108585<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_ProceedsFromPaymentsForOtherFinancingActivities</td>
</tr>
<tr>
<td style="padding-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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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=56944662&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>29
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768665286736">
<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">9 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>Sep. 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">(1,828)<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">4,765<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">$ 7,202<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 4 months 24 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">(1,248)<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">$ 2,932<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 4 months 24 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">(374)<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">1,086<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 3 months 18 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">(146)<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">$ 688<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">8 months 12 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">(47)<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">$ 24<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 8 months 12 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">(13)<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">$ 35<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>30
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768665485536">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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="80%">
        <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>Nine months ended</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" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="27%">
            <b>September 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%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            654
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            46
          </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%">$</td>
          <td align="right" valign="bottom" width="12%">
            105
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">(53</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>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768665143200">
<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>Sep. 30, 2015 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', window );">2015 (remainder of year from October 1, 2015 to December 31, 2015)</a></td>
<td class="nump">$ 152<span></span>
</td>
</tr>
<tr class="ro">
<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>32
<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670494064">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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="80%">
        <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>Nine months ended</b>
            <b>September 30,</b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">&#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%">
            <b>2015</b>
          </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%">
            <b>2014</b>
          </td>
          <td align="left" 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%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            240
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            270
          </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%">
            50
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            174
          </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%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            290
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            444
          </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="80%">
        <tr valign="top">
          <td align="center" nowrap="nowrap">&#160;</td>
          <td align="center" nowrap="nowrap" width="1%">&#160;</td>
          <td align="center" colspan="4" nowrap="nowrap" width="27%">
            <b>Nine months ended</b>
            <b>September 30,</b>
          </td>
          <td align="center" nowrap="nowrap" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">
            <b>Leased premises location</b>
          </td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2015</b>
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            <b>2014</b>
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Foster City, CA</td>
          <td align="left" width="1%">$</td>
          <td align="right" width="12%">
            171
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" width="1%">$</td>
          <td align="right" width="12%">
            171
          </td>
          <td align="left" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff">Edwardsville, IL</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            73
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
            32
          </td>
          <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left">Total</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
            244
          </td>
          <td align="left" width="2%">&#160;</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
            203
          </td>
          <td align="left" 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>33
<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>ZIP
<SEQUENCE>34
<FILENAME>0001062993-15-005992-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001062993-15-005992-xbrl.zip
M4$L#!!0````(`-"!;$=4A.8:@5P``"S=!``1`!P`:&=B;"TR,#$U,#DS,"YX
M;6Q55`D``S<!158W`456=7@+``$$)0X```0Y`0``[%WK<Z,XMO]^J^[_P,VM
M.[5;U4X`O]./+2?I]&0FG623S/3LIQ0QLLT.1EX!23Q__3T28`,&&X3`CS`?
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MZX?A!$VU1IP!'2V_8M7;:'@\QB\G\`*^55H-66DTE041**+'OO"I=$Z\EY&B
M3F+1ME?4"8I.QL]F!/L0NY:-3/+,;`5@M.5^$VS5+^\Z)%4N_1-X&U3LVHVQ
MILT6A4>:_<P*^B]8U3Z'8`.2](FJX-1FLKI'(XFIY-29SZ`MV`;8%14<>Z:1
M(<$FRJ9\]L6$H!$4!UX;`4?';[9^=.)1!H&?GKN$0`NZ-.RA9OX+:>2KI5^`
M]4M#;#GHS;FG-0S?GF3EZ1?-<C4R?Z)5/3W>/C7EIP<T<]#T&1'V\.A+HZ&H
MP-FGDW55+XD_$HWZ@8?Y]!F;?!0I<QZY2&5+&E\MQW#F]VALV`[1+.=&FW(R
M]S,BAJ.-D?3-Q,^:"6YH>.R13J*Q1!!XJ3OX'NN%Y.L93[_1E#W"B57'>3^'
M`D0SKRP=O?V*YGR49?BOU^HKK7:8Y5C5<<J_8].U'*CYTC#!X_)1OL%ABK$J
MXQ39TW,0PA@33DX?IIH)E8"WGF'B@$4Q]ZY9\S",")TXB!_(-'^U\*OU@#0;
M.C7]RK9=J%$`^RE5KQK;(S@0/H**W/AGU+IH74L*`WBDT\>7IC;F(S'23!MY
M-"*UK5@NGDZQ]>#@X9\/$^A2[5O78;$"U4J,LB(_W>"7$!7)M0SOK<V^/9)T
M-#1`N=#;7MU<0F/JM3K=3JL7,>@U%%?0>?YM82</CN:XG$;^+V1'8"16O:KE
MI6^]A"><M.G_HPJ/59M&U_,Z!2C_LYE$-U2M1]FO6S+T9$VS4E`.,=GYO^"W
MH=,G(P.:'NM?HUUG$':<7_T:=6_+SX**3R(U?YHQ@"$Z+,)Q/.^L*`T%O'/P
M+*@A],VG$Y^A1.ZR26[+'`-OQ&%]31#.R-#I+Y\N"B*_2PIW7"C43>42S>[)
M(:)YGSUNS3>5IPLT7'#7VB7N6D%@5\BN77.?C+I;B5&'Y-)*DLOVS2`BEU8V
MN;2$R&7I!_=$-%G\8''1Q!W%$PT/$.U`O_[']8*8&<2&EF,/W@R[<0>C0`3Q
MA,["FN_LN](E1X6#QA33X@$\\L;KI^AM9AI#P_&P2+H!Y;SY(7^4?+J6HZ,O
M0;$DUCZ=)%)9XCJ)`JO4"^9472@</2B]K?!U2$H;Z+I!9Q$ADM4,_<HZUV:&
MHYD'I<"U/!Z2,N^1HQDPSOZJ$0L&8O9!:3&9N4-2WV`((TO7A"+ZK3-!A+XF
M:$+E]8*NK"&>HH/2:&9^=UK)6<;`M1.NU@EO9\@OP!+J&.J]:;P>\+Q/O=>Q
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M'X@>'$/ZX`7L=;PG$?L"_C(Z3^3C,%I=OJGKNB'NY>QS)B77O6J%O6J5JK\=
M.GBA96\($WZT]=@Q)AA%SB08*%8L?!;K^)[ND69^M6GY*^L%OL!D'JSDO!+#
M01?X=4_:C&@?F84VJSQ%A#[I54$>3`NMQA"Q[?RH+5&$):Y*\G!,<>T9ISH2
MW/:DT0YI^&GPJA&='JYF16YG^Q,61I`OQWEA%NH)REWKV&ISVU-SV_H6J]JV
M#L:V2IS)3/%0[]HT]J/IEQC5W"/;(<;0V:N=F"F*3^3ED)S#=N*<VMK>I[5M
MNRMZ]\:R/YU3><.@=V\$^^0QMF:`E^B9!!:H4@M4^[%GEX9E..C:>$'ZE04N
M;&P\FVA@V\BQS^;?M7]C<FYJMG_`P;4=/$7DC.`_$;E!SBLF?V[8Y_;S>+8?
MMIE#$,$J8KHX1!KO^J7,A7Q+M5FU(:L9;)854_ME.\W:9FN;W2$_6QMH;:!;
M&CIL[M\WFE`N8Z6YJA'-$KTGBWVY["_X*,[D`=C=#G?FM8'6!KH[/7=MC;4U
M5KQMGB=8O$>F-U\Q,6:;3IK=F.CM@,UOC4BJL\2EC-_1Z8#:<&O#W?T>O;;2
MVDIWI*??;$*YK/4&T_P0,^2@P9@@MKYQR'%F.KN'8(@[W,_79EN;[:[W\K6-
MUC9ZD'T\?&;_0,]0TYX<H\^_Y+/*XR%8W3OJT&L;/00;/:#>NS;(/35(L5UU
MB?URO;*S_Q96/&%9Z9ZL-K/]-S,A270#1Z:D6IB79_8.NFX+D3TQE_7:2>*H
M1#TIU!T4TE/^S5?[K:`JUM\7NY"J"@/V6R5[TG%FN22WSCFR[;F(XN.\9<.[
M0,_.%9@+<2EN[T@U37C^.#&(3GW\G);8#W6N\N+K,I6CLANCT!S]M;+*5%;Q
M^>>PLN2FG]DOE'\?GB4H\!R[EHU,$VM[DL4@57$KG)3I+N4F5=E&=RDOKADH
M=^JV5NS^S7<F!3OQVX!KC[O]>&=;#;A6].$UZ-U*KEM9$ZC]6G61I.AKC6K?
MM,-3P)DF3&K];3^(V&I2*>_"N$?M;>`Z$TR`.5;V-XLL,JSLA_:3&?$M8)6=
M0\H54]7UB]S6='](MA1GIK:D(H.;&\UQ";H=?7V;@3"\1%7?-4L;,S%<HGU9
MQD[@P]=;$C>'.ZA9B3!J!>]O9,'=@EG$Y3_88_4NTN"NL//.&W"MW\-IO^R8
M)O*&1H]$LVQMR"*,LWGX#5/[);8=1,[IY=1^P)<<&UXC#40\Q>[>G(')+@3?
MZ:^(HJHP<%6V[\@7U;9:V^H!^M6O.LUR:[\8IHFNKM^[N29)XT`M=F^]:VVQ
M[]1BJYO5CJ\+UGL[=W)-D'.K2KT%:=>VIKB6X2G5GF@$V0M]3,'!P-#YB_?X
MTTGPVZN"?A7[WK7UE8\-&[=4I7OZV\-%MAJ>8BATXP4TNN25EKT!51#-P1&G
MNI&B)X?D[UFU%\C"4\-*JSA)#LLZ5S_^=!+"GLCN#*I9D1A]N$940:XES9X,
M+)W^0\^^O&@FV)(]<,XU0N:&-?Y=,UTD^7J^1Z/D)9XCB=;,7E/E23H:@@<R
M[<]'C>;1%[73[D+#`O)YB(K`&=\ALQ9FL]-L%H4Y&`Y91WJ#'63#M]?0J.U[
MP`!?/YOH!CGG+B%034&1=F,2S4Q7%-Q\DI5;31%P+]`,VP:H@)WN$R-)-0(L
MD0(/B%SR4;K-O"@6=P6#K`I*H-5L1ZB'J\Y!-!_'S7Y&FG<$S31##Z9=+9W-
MM8JT@':G%\&2@6)QB+FDU>YUBR$4*:Y62XGJCIMN+AF`QVMG);NPIN7=V@69
M;G8[<K+!+DGDQY!+`)VVW,L/P79HH&A?68/1R#`-*&,_N,^VH1LP;D#4P^`A
M>PI6]`LV+.=W*`X!@UW8K:XV<&XL9;*5SVTIS599;-T1#+&U,[\S81@%16G(
M,:,U%_?PBM*.^8]T4@5`Y1-E6^;$%#_E#P6^O@U-5X>0[!O&^JMAFD7#*U56
M8WK>3%,`RGP>,1Y6YP<I2%R]7JL309*36BZV,Q+S1%#4B[7:;26AU\E$*E^(
MK+`^?A,E/VZ^T^8T3H9F`D^(B_1K0WL&W^.`OQ'3RW>Z2B<Q9,]`6ASF?.U!
M5=MB(+-PZF&"B?.(R/0,$X)?H0T5MB;F\D(`T^APHLD74\:$E0W+A8L><6@2
M6YB]*9U^-+I)I\2-*)=\U'ZOS04H2)9PCJ?/=!['P-8Y``%90E'X"P(#.FD$
MCP,SG`L28;,='4;R(RF-HWR>7BZ''^'.4E'53K0KWN1A1/L^B/":O5P(?H.1
MXQ"B4/T:6V/:Y.G\=$$YA,@G5L^#(%^CC7O8##`XK(KFKA4S^=3JJD5-?`FF
M3+[R!3/-?KLLMB[0",%C_5%["YFX,(WT8^/\3>0*@LLEUF+80D6*NKMVI]]/
M<S;9B>9S<+UFOYF-YAWQY<)N=A:Q@-&)C517ZL\/(-_43S[ZT,JFV!+&O1H+
MA.+5YR2>SZ'WU!RT![K.DE-IYIUFZ%?6N38S'*WHZ%;MM60Y-K)()L2')J=`
MFIV^DA_,/7(T<,'Z5XU8-*R'D9`[=5DP"VZ$+C(7E%)#[4(($A739J*%0>82
M'F"46['9_KP80^_9D`DL<D;0A*[VOR#OW-<UMNG<R^T(''-1J;;[\2%M'NIB
MH>>3=6RFM!!RUN`GV(0HP?92-!:>L6I''<LJA=P(<BZ`M;K=7`A"_=W`TH5+
M9'6J:Q/!@O`*3H_E0Q?M,V'X?DO8)BJ=]2)W=.9#(WD[RF"+20BK"IJ5C]-[
MZS3*0M"NE6A%8%D!VS_V^A?2\XAT%>'5S27%*,=&=>M)%H*7+L/*T%W9MBM$
M<!"FKT?E4>)&E%M6[6Y;#*!;UZ&[#>G"1A5R"I$KADV\Q%*AA2+E4MT=.!`E
M,3[/YCUX8'+X.7$H2W!P37G%AZPAR(\LM_4)!2;,K<%XK-/MM'IK0"7YD:R`
M<DM)[2F=;DLNC$>L4\L@I2R^HP2?ED%>J<@>-!/9]^@%62YZ0.3%&"([82L"
MW5/NFFL.5VV(A9OMZ"`QA6Q1;,G':#8-'#KM4K%M.I>V:9M6JU\1/![IP>B_
M6PP>W6U0@LEU8A-=220+@>*25K>9W@Z*H2IF9:K<;Y4.C$=B'57)JT?_Y<K\
M>$&#:LJM:,\=T,E-G4L.2FSM-C_U8A;2[[3$`>#RTW(OMDB2C.`<V\[MB)D&
MG<?P7=`#-E<BDX(&T8YMZ$DG+``@C\2:\>GC<A`6]#R*VJL4))??CF_1S@IR
ML:7X!S$<=(%?+=&15;>5LHEY0;$`(AY9"<=2T+[*$5`Q>\H!YP&9)MUNBBQ$
M-)-NN=.GAF78#EW>?T'^D07Q?5TL)LZ$0C!R'LFJ\6UOU2(O9JN]?FS#V;;`
M\TB^VVIW"H._0#."Z.9^>B,2?#'%Q#'^8C\%F[C2B:)=0UD$1*Z()];IE`6Q
MF-&RX6FE*+EBH=C6_LPH:4]/^WC?7$6/*CJM[FJ,%J;'C89OM"7'MX<415/,
MN)16,R'R$H6(JU&J:C.+C+PT)/X>B-N1MX;J;Z!'.CN+<&W`0YW97.C8DV`#
M"[8-<.,ICQT>\3=:RLZQ4]#$_:U0N\D1EX[\**8@1T'[NIVQK:S6>+FI17P;
MZ42]3`+-(J"XI*C$YIM$82IFKHU6NZN4C(M/7,U>)QLN9I?+AY<$3SW;_(Z<
M"=9#AK@X[5>=OP[:C3!\%?/,UZ?VEPYC[Q@OUI[:!\$YE]8[K=)X7\ZN.(A>
M-.''9DD'8HJ.(]65,\-QBD4@<8W$XYD"Q"`J.`_763D`+A@5UW11[-!\7E3A
M](.B9W:5=<C"A$4@Y)H5;U:"L)C=Q:9YR@?)Y0I;:YML.LH;;.%HF%/.A#`$
MH]%IU53"Q?%QN;S2P16,FIMJLT*(7`&T&DM;E1%BM.?V3B&Z\(D??M,LK6B$
M"5I<X8.@'W>(A@GTY(#W"A"R,W;P)<%LRC@P?^'#O(X2[ZQ+P[X+0N(<1\7=
M^F'*J.@PN->/9RXZ=#GQF5-G)9"I5$Y0@>^VSI"%1JLGWHJ&:?$`,I%H460\
MHF_'LQ"*159P.)#D9,H`QS4J:'75^&@E`[X;Y)0X1=EIQH*<,#4^('P-NM<3
MAJ.H#^XKXF12-'KJ-&/CH35@UAW8O`3?9XPM+\?(,)SN?F#I[)?IK5KJ_W:]
M.8^T\Z4%32[:O94#><MBX=)T]X#E4K!!)J7`.D#9\)A-OW+))%1?DJ=HK&;Z
M3J<M`B1?Q]5?2;M1"L;"G5IK)45'R3AY.[Q81H+,0'^`?4_H$O`+A/QC=.-2
MFK<C=E0I=%+I3+.-(=C\A6&ZSNK!LCQ&N^9,5^C8%!^NDGG;J)QUI\)VE;<<
M;225/;7?W'WV=DA[P4Z,X$2NP.:5>DRX(1\K(2UM@"`*;Q9_EHHW?*ZY;+SY
MNHIT$7>W`;F0E/LM3LBYS\\NKZGR5I5I+X4M=O$(O?8HF@/`O_DH7QJ!34=L
M<Z=N*09Y8[ZSC:EY!(LX=!HYJWQ7CS17+>1UH#/D51.?_F@#WI2D9=FPKZ1`
MJQQ^/&M8%MQ)V<>JE_OF-%R9>(G%TIOX6`[^[$><HGO69)XU&^D4%"!BP\9[
M!-79AA.<SKYC]X_=HR$>6ZR6Q"R#F2Y8+<U"F[%YOK*YWWU9[[*\F.UZ&3HN
M7`*MV?O(\^#WR':(,73\WFM`[^EDH\1+3$;(2+Q31(#Q<?1!S5BFEL)L99(2
MD^<."BGQE&`&\63F9^>E4\!_-;8@*L\NS[$%0T9Z<>;MR/O;H?>9/-`DWHE9
MA`4(BB^D;G0R-K6-+.VX>'C"X596/Y13.(57Z,H(Z_(LZ^W.TDA%<>(6EECR
M9],J9\P=SBI8?#@H%G,%@^X*W,Q*BK/*Q9Q[V-T6/?RK+BI(R(->/7[.@?=*
M:O(M2%Z01XUE!$]CA!U3">_$#L[[^G=@1>XRFI=TB,(_:Y\?2SD\\.72:17B
M83&FA6+(88'.A6&S0Z5EG#^/C@$3B!9$53!]S$9`P8QZ=%A?_I1#,MWBV+B2
M/W2:N;%E.I!6@L$I2?M)-\`0CIPO6\FZ?;Z9D"<7NC!>#!U9NGU++FCV&./9
M9=N$2TAETHJRD`]/>;SP'<Y2A?$"JB1(H\?AO'^OK.`FR.45\V7L)EO=8;\1
MAFC@/*+OJ>)Q!S?8KQD@")"XTEUIPYMQ"(?.>6Q%//(@-QOG/-"F6"Y^,G$-
M>6%(N60K$BF,HV<P4`JN6O.#OH'EQ?#)-_^*\"4K![\X<)7/&]?.TI5S'B6P
M%GP<.I4C7DL;VN\*`N&@^39"MCJ=3=;%`3[+9<LE-)1V:U,7D`58^<QQG>M1
MY$V*RL_<#7+.-7MR1S`-I?2S^6\VU?,B^\Q@Z$"059*VV%F<Z$QY1C#E,,&7
M_25V4HV7"=!9L,0]A&@7AGC^+:G(NP6-5NJ_*2&1<?C"HAQ`RF*!\RJ$:.,O
MP`C!0X3T-6._M*''/7)<0E>ODF]W%'"C0NP@G3"H6Y$`U]@PEB.W`@G0M/U!
M"K@JIE'Z?365Q;582F&AX"0?+_AXZZU._+&CD%F1E(&?*P^JW"D#/^@1^C!G
M?F=JED,SAL+3V33A&NMR>Z-4&.7`Y^N)ULL_(PLID82GL9)C,[4=RT>8'4PY
M3'`FH8QM;.;E(N+#)I@XCXA,RUDE2_.<8:I"P'&-0?IJ>N>[!N(]C.&]1D"/
M_90JO[8:OW4ZA;00A'SYLF+S.1DAAF5=_FIM-Y;:>QUU43BY3%)6TDUR/="P
MW"M8_HY?P[*.O"B@G!,-Z4THN^J#;N\2$S95=VE8FC4L>TZA'>]\\R$JD1V!
M871N1E+ZO6I4HL9OL\N.IAPN^)RVTA+"!)MUL'3Z#XW[7F!$1&?LV"[8^(Q>
M"<KH=V/W?N6`4Q8C?`OVL:L;13,R`/42,@=-)AYSB1VT:F[8PZ'&W%(FFB)@
MYMW>%#LVPH$SM$I`-Q66$)FD)"WSZ!4`PV6'\=RG:\%XF=[*$8O2C5\5MJ3&
MBX,O,W9R3NE5',%\[`6RA\28^7N[Z0%J"#3NX!NP-;:YZ1$`GIEX^">7U+[\
M9#H?9Y)F&F/K\Q'=+6Z,YD>2[<Q-]/EH!#4V1MK4,.>GDF-,H?.PT*L$O:QF
M?6"_/]C@1$8?)5;2-OY"IY(BSYR/1S^-G8^4(?H?I?%,']Q@!TF*]),VG7W\
MWYZJ*!\90Q(>26&6:/F3YV4-[/<L^CL5,Q5!P[!TJ.Q4:O^?#XV?"0^LTI$_
M/DX`(JA7<W7#/T.OT_56]I>-39JR''X85*?&5!IYO9UF`C)_MZL-+VFB<R1!
M9")I_HH49?]G^,31QDCZ9N)G^`3:RK'DX#&B(8ST:C@3R8"2MOML&[JAT?7X
M#WYE=-=%_',:@EJ(0!E6T=\"B:ORQY^_W2U^*1___F'EV^OK\]@']%'T&W^?
M;T!&\LI$/HL5B7Y_HWD[JZ5KK%G2U[?A1+/&*`'MS?77/Z*?GJL2W4H.K6SH
M)964'M%P8F$3CVEP0VOX(&F63@N&IQ)9U9X*X3<+/CZ`XDP3T6`$F7/XBB`I
M.`P`PI<T6XK(X>I#"`I38>@UW7"H6?-(D=#K5Q1^@4GX'79)^*5AT;H!9Y(%
M'4NW+BEHA*_@<Z09W3M`6%'ZZ0B3*=47,[6Q=[.;.:<V2AV&'A@K-;89`<,S
M9B:R?:C2;Q;#PG9U,W,>3('Z4(NH\MM@$+,\D"]V'9-N4@]JNES@'2P)/M!=
M/1K1;>D,PS^16B\'#V?A6I._.\>Z,?(-)O+YX"%FV=1R(HV4;:+X()G+5>(/
M8"3>_;1><11<206,@]`BC53Z__:^M+EM8UGTKZ#\DBJ[+L5PE>3DGE0I\A+E
M>"O+/KGYE(+`H8B$!!@LDG5^_>ONF0$&($`"Q$H2J5OG6B0QF-Z7Z>FV'U!^
M%Z:Q`"&Y@=\RQS#E_"K'7O:U*WP$5!EMT/(XZ0S.3:&.P!=YX3T?5UOH#TR[
M8\S2V-)<`=J0`OZ:5]D*1H`?$L]K@CD#Q7OQ$^@2>\FTH`^TYK)[ROB".D9-
M0W`#U,$D!NU.6*1^H^KX=\8A#]@7B51`$\\T4+`,N&_M.ZZ/^`?!QS4='QD<
MT>ZP>W\I=`V0>)/AE4N%^'NISDA/F:Y+/!?3%K>O(WS7!_6D`0)`#>/N(G2R
MUZ8%2_2V*`746JC'B/WT\$HX/*)[I-8L\,==%WP!!&_-;:TVUTT'9)R@9:Z_
MA`=`#=#?$G5KBA$VL-77KIF#UTO@"]0<G$,0^+EM>Q::^9GI&DO;]?'*KH4_
M0742+`-/)@*B:B7D?6<&OV%<*Z$"4=@^)#KLV0;EA111J>CZ('2)9/Q)6]B/
M(,-.#W0AK+8TX0^.+`1>W3HB3U^O'1NT'NQ2FI!B"MA=V/YR!B^&3>E2`__E
M6R3:'%C2/>$KPH43%R3M`$\@YI'J0"1`@(IM+T4+Z!:XB$O8Q]IV/`W>_@9H
M!?)V]N^`%YZ8[H#-Q(5D6*>-AST-W=T>[&<)7P1[!L;&5=[K#B!?_&K:K,KX
MHO`WR*\=M*,.(/06#F.$1`M4G+:"518!ZW/(`[]9&P\X4%RN;"^0+9,8?$9F
M!MB)5(7MJCI6[@)H`[1'NV$026$;J.S1<+!_?":-0"!_R.%RK^B\."%1<-DX
M5:9<Z:/\$,%%76X2FX+#1P+F+ABH>^#_#0J#Q+E<X&:PEP?<+B`^G3]WK]@C
MVZ>K9E^_`SO)?2\&#\]"+@PU#0@@H(#@%N]PB>W$$BD`)HI+J$0<9BS!U('M
MY2Z?\(2D$3#HAJW'W[I60A2%H\-H+G_,%KLU$WH!H1?S"4`QP+0<7)PW4N,\
M[=9?K=#\@%0H8*K>F@1T5_07_E<'3!&XOKHDUG@>ND++']]JVG9K5W?<C'*K
M+%R6).6_6U(2@@,RPPZCTWI7<5I09E;ZWRQ$#VE4D"Y_M>;ZEKLC\SFZ*MSK
M0*N#T<4JB(2YPTV/*CYW8.%"VXP_-FC(P#V^/>TY8=)A/Q(328!2,/+(T'UR
M4[<FW?ZHUS^C5@W*0Q0CD=[N@QT,T(,=>+AO'4707_[LGB,;B+4P7:RV-V!S
M^`(((5"7XL\>P,#8/OR(,@)S"`-L1W'PA!,S$[8%4[D08.,M&!]8BYL.PW0,
M?X5W)$!W0N!A>-ST<Z-DD$\"<=(<U^<Z'LU7L-L-*UX[:ZN:(T1B/%QS7<(W
ML0>%]YP;GA02HM['/D?_9;->P%H/^M(/1"8(O)S@)@\F7/AMB"?^3^%E][1[
MVYX]FL@\%#T"@N^Q-T=R\*CP+,J?.1/N2`\,K,@]F)0IU3S]6PI;\TV[>*'Y
MC#H[:89RWS'(<P0H(H.',*Y!,\/K@>SH((?H1-<%]`/(I>T[N_5"3V,F\>$=
M,W3?#40K7-'8)FX@!8QL+`^,X5=/@&<\/.VAJR,7%9^3I@G$A`L?APQI-0-J
M"FL-#C3W%3QTQ![LY0/W,%8@#"2D/50'NN:"WX6[!&R8Y&L1*P),#]&@B5/*
M1ZF#WT"$#5JG>2%`_3X7L0+6D(HF((CN.>\+HKJX$,[/&"!=*@;$$W@15'P*
M_.W$#()8#)1#LCJ-^L^V[R'_)D?%B,$PD>2)KB0\-+*UK_W;OC8#^=0=-Q1!
M1K;!56$)X//"OB:1&!??$T0ZH+UUD@5J)R`$6383$+K34-L)2%E[#D;%?=$.
MZAJ83$`2J4DWX1UIOANZS3$SCZ*;(V9TN#7U7;$B/G[%P\'/>X:#I'D<ICC8
M%OC4E`UQA92Z+(1%@#$W'==30B^B?V+<V*#OAS<Z24]>S6S*B*JNJV-;-FH?
MPFPKO4(5IAM+NX)H:BFB,<J[7MW^`KH"6T\E9U"_KLF%PB?.!I>].(I,CB+I
M_E#'`E*>L%XX_XGD_)6270$ZPY]KV]67]$?8"(1$U])>8ZK^B;!GQL&(YG&_
MRKU%\VK*%Z'3.E.WI^@S#]PFTBK$[#-U9Q&MXFCWCNVON8L1[)CL!D@D#_10
M$;F@LSQV#Y;&79ASC_\"XVD;SW3`7R`YT<%M_@L^D088$VG\C.(IE@@,%:^C
MR+1PX/K:#28`71L]1T`T]V,!T#4IZ*O;:T#$]&PT0$&,P,;X4<V*BIY5SX8[
M\/)6REUP141;L"5/6\`2K*_]CG$!;&--CKVM)M!Z$0K<@0;6AB^"'2K>O"`.
M?R_I&C7;39A;84:!O'D&T)N!JY9"3VY61B]"NLN#'V6/+)K!O`.31DF<!W/F
MD^%24_-Q8@L5"IC$]\Z1+!',T`9F-F6)_H'E0,#10J6P7Y19B9+!SD.714DC
MX"ME6(`>%440I%#UK>Y7[$W@(G"[B^80MRZ33T1];A!D,NP.N-G"=D+X*DQ;
MS>&GH1T83F6*AT)%L!1XAH0*$[<+B_`T;>10@J<KT=SS7Z(&4G>GV@A`HH,O
ME/9!^U7F<8$U#:8&NH!WRCQ[,HD#.R%Q$YYKF@X0N;CU$B!G,T50B.*/%"1)
MGY1<%F)E-E."/_$U2,R3"DJ/'ZQ(;"ST&5K'4.I-+T-$WM]N4QHRCF]\](T/
MVR2*)!HQ5D:CZ`=&<7HV&"8;Q5L@,`H^/LDK8+2@^U6DZ@&YY;4XRI,)A6O;
MPO-7Y/?(J$2-9B5F-HNXNT2SB%^$YX<R\Q$H8M(&JM*4`2L$;KPR`2P5Y1>6
M!!\%4%I4=Y-Z4?=.:AED8:ZY=H_"4.[$,A!0>3)%1U`8(PKI%TYZ&$!:C)`"
M$7)/Z"#Q$TI<",$F-:6HUQO+]9B.[R9E&>9.T"KYEN^BIN,A_-P1B?CPJ&9S
MFXGQQLY]B!`W,$"!-R\.;^S=:IO(1@[$'8OI;CP!#"@V)S_!Q5`"O797'F]'
MS_:")+I-QXOJST-U'U/TX4G#ZZB.!VH':A[PQ`M`PZ,UE$]7R`_^5E^#<*AG
M"HJ!D?8KV!`9>_&BJ`E!GPI5?9@^6SZ%*;P(^PGBFQGUK4`97UY_U'G>D2R$
M.'V)^"DH+TH6887#7;C9"8Q":"=T-VEK030LC&)@Q_AY$4]S27238Q?R!#!/
MX%(BD0&4<NU+DPJ:GRGNJYY'R>KY"J">B<-R6^K<L'P"`F)]^>2:N73M*$W7
MCE1=RSW\T+.+E&UH]UAW@2X-RC`^1/(DBJD6YEJPB<,>J)J$9S9T\L"#*H7H
MBKJ`!*0:?-S0.^*U"MR5,>FFU[:M&+8#[*LK7KD\!D5/E!+.IIPY'.@A%4W_
MN7GM1O'S!I9=^W=+P($,,902+15[R2JO&@TG7-EI+E=6ZJ$G//J,.K,$@(4:
MFE+4J/:QWB'(QQZ/G`:YA;WD=+S;C<)%/\7B(+KN@[VSB5.O;=?+);+C-)$=
MA^DKGG"+O'6&;S7E6PU\:UII2P_].VX$!`PKD9(-O0GA",2.T%V*<!W4_6!+
M?>Y5!0:3Y\UG?"LR50M.%LCH@LY]P$7#)2Q^E`"PK=#\_#=R."AV[BK'7JXB
MQ_RH2R;WR!@&>B-Z4![H"A&).N$\"9),GHIG\H`F`7_9]<'XT/7!^$3T@7\/
M+]Q7(<!#B0HAF&RO5AG<K-9^*)WR)\F*H)>L"H;3%%6`%3_H+%`5MF>O@3TO
MQ].S\4`*D9*M=P-0C$CE*3_O>M2IT.T!$S?(1"N>30^S!<@;+R@V`D?6?@Q2
M[P9OQJ$(;Y("DAH!'L?:6LI2@N-I`@O>.TR&$M=R+3HLP.<>9:03#6^$XN`G
MCD&%$NV;%`FZM+H'EO^)%[M2016(@T1+=`\YY`,0?A+R$9:6[2LBY]ELIK(0
M<M3[4!>?\;M@FC).*(?U')ZGB<QYQ'JJQ@`8(E#N$##?4=8C=K(7,9@B#>V0
MGQX<WT>K76T><;K\9%16;F!_&X]7>"FU&JHE$E5VIK19T2H._#PXJ%9>&+R`
MTL`,>1YKVF3Q'=\N-ZHB]!,[=]3#3N1@)EJTDY@(A)E8<`>2"'PLDMF*W:8<
M`O?Y1;Y!G)Q27@6O(7"W@1\-!%8^8K(34"4+!U3`P#8:XO@4?8(-58?*#!,@
M2T8_\3CD+J?R3);,1O"AIK9G:D&RDF))R&3'DT"$!"6-'R91N`QQ*`3&Q44'
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MM"ZR+3)95BUDN76070UD5P/9$MFOH`:R-;)?5MUC.36/7;WC"=8[MD46RJQQ
MK*J^L:MM[&H;N]K&KK:QLMI&-0F>/XV=/!_@.M0OX2'E(:6^J5?D..+17"F,
M`[RTK5E\JQ+C'RWM-Q\$;20/E:BL*.#O]_J3T@-5/?H)CBPQ(RDU`C>,N`26
MQ:!1I!2$&!U+=5HHK@5:Z>O:G6/_S8^GX#'GGLW.[/E<*4]+Z?!.[?5U2Y_I
M?0V7%1E;_`8U\^/"QIRB_<@/I+@FCM6+*II3H32N97*!,ET4-AYH_/KV)MJZ
MG)]34S-K?I[%SXZ9\V!B6]@@EWKWM*N9.3HG\#J+Q7LOASOK\<[MY%B+:B,&
M-L%^XH8R\#'#AP,5BBAP"%U_LR?Q%.,U!`AKL^5!4A2_B)184#48^-\J>21-
MZ.#XNU%_(!^'UR_I![J[$$>P9'S.\&@Z,,015DPK5XRZ6E^#`E-T/P*S0DRR
M]AW@6#3G$OU1B2+KLM:?>L$9@>VLD-.)(`+]@4<Y'7P?K,[PE,F>(]L\Q[-O
M/+H/TQ+T<BY[FUMX$?`PG07IX%7)Q#S60Y&5@G]BB",]-538\&\N#7*2''>Z
M?";/K.F0_S<?1(H'7[0RKJ::/-@@-W%X+(>_I1[5*DY6^HR1./"S:?&V;0@*
MVC-S;P,)/^A/8X3O2P9*)"F)L[Y>"_\)G.![0->]*)O^;KK!1UQKPF\W.V[W
M,![[2]1LT+[P1,0(ZVOE4B^_Y\?EY")1!:@95D?/E,R_=,X>:#X4+H&MWK_1
M[P"%WXW[+S>@_3=[BA2?DS/+'61.5=.-K2N+B6'IOWC'[\`Y\Q:.[=\OR#8`
MB)<<>.V1X6$(X@PB3)S-@A$KJ6FA_NVYW-=XV#__7@/?*AEC7LSA"3P]/<A7
M!0DSHLBP/XE+=M!Z/,"@R[#=MB+FG)=Z:B%MY"C+ML[DZ\BI5--NZ8P#:F:#
MVUI@YY6X-LET;"G&#D,TX:7+`W1Q1!CPPRY2J@XW\#-G"93.89QX=,P:36**
MB$\I_1)QC\-4RD29.!"H#2#:0));!KH9/<D+60J'M:@*,!L5],2J09%]))#:
M[@XD&._-%O#;W?(=X[A_"0K7WCJVFV5@XV#T)WJ>NR:037$D;&R*W:ZWES[U
M$VQ3&'RH?P=E'K<&L[!,[.J;Z9Y=!1H9M>U['J?(/2J1`OWX.A"]:U7R^%/;
M$7,VC2.FR%#1!#Y(V=N5XZ##3LM_QG]]G'_T/<P&N#1`\%>P!!MHS$SN:9S<
MY6XL"O0;W73HJQMK#2'+*Z$Q/J.QS\?#A0D,SAE3<3%Z]O.@/W@9XF'+7O>E
MY+O`CNX8-)F'U;>3=_QR;_(&NZV,AL0T!-COPIVYXM[,3FKA=-_^>'A>#[FN
MA6-2&]6&\4FB^V^Z,/`?;,NH&_Y17-46VG<4!5?2B_DXETRR3Q*L/%K'0$W8
M7TD"F`+((6I2U?0HPW3R.D(_5Y]!Z%('N5('9>4,RD@6E)HE"``KZFDI[%ZK
M]*2=!70BU(G0H8L0G;5]9OKR-1W)W<@;][\[IL=>`<X/[KQL$CDO0]`T#IL6
M`*<1=&<S`*]5AV1*\NRCX=G1DA`I+.P;,WS*?VI+47L;R#E/RN#Y/S:SX%"+
M<RRJ`'(]$C/UZZ#'@G+3S1-KXUQ!?@[_W20AVTM"ICL.%9D$W,LS2G)1/!:G
M8_#OSE.RX\$=KZ"20BWS]VBSYG^I2IB_(YS#&G2'X#T91.W`RJ:=VW?TC,O@
M77PRL\'D?0]>Y$0747@%`S\CT['I!!8V@,Q=;FSVRJ6QJ9O)1IXSMA2H'P/^
M$H>':F:03]04-[#3)FCVQ%'2Q<81@(,UGH&6ENB72?`H]@'")%!2CMPSJ8%$
MM?$.F.43(7A320A.5O-:ZD?;0X2)#.+37IBXG6N!%7*]*PYQ_DS`&OWXD\,>
M)?:R1$/GTV10(\"T&%Q@P-_SP#N^S`ROM'F;;+DSB5I=H'X1BUXW-[?/YFL+
MOG/O/\S5?YQ?*]UO/O,24RJGOP5EQWY!91RDS@_-?9A&1[,J+7]4H%OI-@2`
M?.3'KZW:9.(9;.P(=B9L8UJC);K)[?;$&1TOOT1_]@Y^M\([;G.?3U+GYUVX
MOG#.,W=KR3;8&WDY,J0YJ=,;^2&.;"O"9X&G]WUI1[W+J]!-2>T6$R&:+,4*
M#EK#NI$>J!?YERV[T=FIZ$)H\"XDNK'\.@LV6\/R>-V1KHWIR"8&T?Y;RK9=
M?24/7X,:EDGB7MBW-2\LL^CROOSX$>^P@)/M&"8YE31>?,Z0?]IPFLMQ-CP?
M\.940<SNTA!I^+&KU/R*9H(K(*#(#4@H)9^K]$WS17],`GAF/DB0#:K_VFC?
M*__#7WODB]^AJ^S\Z]G@F6:`6[[69UBW%_SMKG5#_BVPQY\X,^RE[?RHW2UU
MX^]-O&CAKY;ZVH6/Y;]R8/L9Q$XS;_&O9Y>#[Q-!(3`<C$$(:,]>IT!,/YS%
MD`,<]NCHZW\]X___6;#.G>UY]BI&6D*X-RMQ?0G=\/OZ7C6J[UTUOJH!#*9)
M%=EV>8"8-$=,_7'SB.=?.9UPE<@:G7!5*ESB5+Z3K4ZVFJ?QX6%PJVR]%CYV
M)USU"5?4K>9O`2]Z_4VCN%AS[N^>@]>/__?BIUHYJ:2=96&\E/1(^_BNHVH.
MJM)Q0/MI6KXN6;*Y]TR[NZ<@^5_/_A\[9_/Y/%&7?%1NR^G>9F8K!XHROK4,
MYG(PP,GSKBWL,NH-SZ=J-F@O_L@)?!&9WP_/WS6$WF'_8MA6S%8E>0ER]M;1
M+1F2YX&[.N'9@Y;1#&X!:E8F%:7+P!Y8&O0GHW;@J%'+\IHGTTN0].:=F52%
M6+TW\WQ2EM#E5:$OCM8F#?HO6VOM:[1),=]O\Y@G-T:2Q6$,XC"S?3SOJ4U4
MR]K)=L?QHBS'\:@-(KB`+<'13N':NIM,9B\?K:J-EG(KRXJ6KW;UDT%-G:8A
MJ(B@C"R=U9=C(EH5T`Q[%Y-Q[V+:$O74:A5^V0X<I0@!_QCY-/R&/IN9#]%/
M&ND8E-")(K6D3?:=4#IU1BMU4GI78-42?#Z.?RX+>W@E'=4V92CQZ<F1/^8#
M6])(.GQO<L$>;_$;NZ22W%W#M_9$@4^#BVB:"V\/^4A=+Y5N7[(*D,9"K'GK
M&#F',W@E-2%-:!DC.HR$U6K#L-">+D.UH=)+;BC(<'\&E#BFP9N-`2[CR>Y&
M=ZMLCO.O(%G0206OI=`8`]X-DV';-Q?KA5TQ>RLL4J,+*',^]X7:G"IW0TR+
MNE`ZO(UTV%9,=SS3,$'LO$A5(>TBO"`3[5$MJ_S$Y1!1"`C[8!XVGI'WT(*6
ME2A;M'4^1L5)`5E(H`!.5$C"OEWF><N@MS75I>(#RD"1C7MJ<]^Q3'<1%IKB
M9;B@"4T*S$&OMVBU93]2P<QOC`AMX3*Y=WAGY#+-7#<=>;>'?R+'^MYCCE,,
M%%`[7":*-HHPM:9##CBCEIOP&GA9T":8D.R:7M"J3G;0:92KL]98IK%"5V;9
ME5EVU2H'@L&MQ\M=F>4I"]=6U@A=G_8SQY&A7M1G:G3@VG[L=Z)9,W\DQDGM
MXXLCP_HK#!&P]Y%&EWC;C__CD<OF3\];4`IX1<%7^]FN(VJ>^DX(E>E^>?OI
M6M713:8C2<[\)UK>.1XT53]S`L6=@_ZXC&.A0S\M/8KBSB!A/"JF11L]#3UU
MG#5J9_Y#!W0E2'_SWDV3!9_#TLJLNXI/^5]GJ.C!K_(070]<PJ[J,V<E3'<)
MHD:!ZVH^3Z&PL4--&XS#?RHP#:WRUCO5?1RJFW]\K+6>J35DR56?>>J)6E3%
MF0)EV36<08/IY!K.L-=IP5ZFT<:HM\:"S?PE+!4^HBY*9Y"BQ%[,Q'KZ@OQ<
M0F_4@R[XRF#2JCM4*W08D-6B%7M)5N59R[G&X>`K:E>"\Z/M!5S-H3;1['6B
MT8E&?:*QM<M=)QF'2.E.,DJ1C.T]ZCK1R+MRO6<]M>YI.R-M[3G7?A$]6;IM
MZ2IWZ-)??=^XO=Y7C%G*.49,[!)7!9#[26FYI[%5(##>!ZXYW)4I*[F+@2I(
MDA?/^V[FQ8OOO@@?E\BUN?`0[]Q6%Q9JU][;>[-E6[9)!Z"1\IR$3FP5*K&T
M6IQ#T_OQ7FM'J_?W[::6M'S-%36)=*^TEB:Q=]II&IUX=[06&)V4=Y=3"Y-U
ML3V9N/PBC[P+5[7ND2*B:K5<L)-9*QWVQ+YE)ZL^+UNA/OD'LBHEK"PH7@P0
M*RY(7$49Z?[+TT:A`MT`$^]0_)0//DE`K-9@//Q3IG.PKF"B3(WE#8S4P;&#
M9S^/AC2H6(&X[!U6A@!Y`BR.NV1N/W%P]1:T^.[LSTW4C)[]C$F/2O"R;>/E
M8HO2&>Z-]8F*:]XZMNON59RR@XFF@U)9*&'7.='BYGI#'D;*B:Y4YL)L10Z,
ME0=0N0Q&N0@^I5J^O`H&FY3+8`F[+IG!$M[0#)>]S(.VDJ&JV_3EY:H1A+&G
M8/OVX1P,;`_<^+T.@X:2&&8(CCNP3)F**+;%RC!0!\-<5H*8'`P3==;OXJ\/
M&WN1VWYES6*??`4HNYK>`ZM!:4.Y45>>U=7T=J*1A]2[FBQV<E2\`'A;&\5.
MF(Z(WEO:(G9R5`"OF1H?=I*4=^63K3[=ULBP_8)ZLF3;T:KPT!5`I<T(]WI5
M&VJ&$UH/5@'BL58,Q_L0-(>[BDL4#K!B.*7Q79M+$(X?*[7K\JT-_[*M>GI5
MQ`E=:"K4;,=31GPBQJ!(B[ZD5QQ]*7$Q>3JB2K@"(M(5$A=9MRLD;@4B*E;,
M^[?':Z6OVJE-\5]KU";_8&<!<:DU"245B[S^QX>E<6BIXU,5V$?L)_=EH5NB
M&..#+=R:<DJ.QX.2JOGR;KQV?,5*5RA5@&<*>*1`)PIEE"FC"-2*S)U0U87G
M:-%K%76GM7!I%(QFD)>;4TNI4&T&PZWA7^Z45,F_9\.R2O-S`M,,"IOAXAIU
M<$YPV^(@Y*ZSK8UK#\]#:#-[YG41%O=WR_VW`V_C[]W8UW^J8,8Z-EL&6C(J
MD3HYKQT`91'N)`/A+[=8AS]O/7@';NO68)8.:OGJF^F>706-N'&#[_GO"9HO
M3VM&/^&;YU]%4:GB\&P*')@I8-H7O%WVKPX(LX6$40A?K]9+^XFQ6^8\F`9+
M?B302+QRX8OMZ4OU>VP-_L'V_F"P-=FB7+W3NU,(FJ!_+9#7A&SNR;RQ'?$1
M_FZX%YMNP>[/GX9_7+X?CE[5@,-$@%JF>F(IIJIT4'5\&JS$'XH;A`JEM@34
M-8:6`Q?I9-2C;)^_/S3!KL[HUB7;NF.9UKT+6*&?EW!1+G7>2TGC78)Z3J`L
MT\[#@I_A3YH$1TNM]:2_U]&_:YM0HTZF,5W-8>`2.VS6TTQ+#$YQ\9]B_(JG
M+71<WX//#'O%>CB%Q="7AH_C4+0[W34-C4F(X7F-?'?MN<3(:/`3_]'K3[?!
M9\.?7FB^BPW2<&*-]VB?&4O==;45\Q;VK$_3<^*?JIO5[IBA^RZCQP4P`0DN
M?G*U:WKP@[9VV)PY^`0/*7JP5P#+GH?C90R47\<SL?P`8)L,<';-"D1-/K'0
M'_B+Z%")3^8QF`D?SLP'$^B",WF<X`\-]_B@+S&Z@#5L?SE3MXGRLD0,*0];
M@&<W>"V*6E_["A1W$M'3"_$M9_Z(@3>XK+X$R:$I.["6#@BPSQS=TXE2+FX>
M?R]>I<-N%0SABQ?V$M[K<A+(P3IG<K".Q<-@0%_R"H0QS58:X,U\1Y)9;!)W
ML6`6T)^/](DS$_`)P46$XG##^_C2_48EYR9!0%3*HJ3H)"M+VP7&X?#@OQ7!
M0(Z3$`,?/W$^D#BB'^L>:-T[GU_V10PIC"'H@P]ZF2B4A2;I`F?9'B=4DG)(
MASTBGS$.TV8VXPNO=1`[PUPC[6%1?+!I$I.=TVSA^B%WV^CX:&M0\Y9GZLL8
M6HFBEK'T9QQ')%R"O"8?D34SESZ2>H>2E#^+J<F>!FK2($0^<?EV77\5#,,2
MS<Q0VAVIR5"7LV\&6$6@$Z,]F2!.\SDSX!/21_"D#N"<T4M!D_6U-SFFAQ%>
M\$BQ%V$!',SEX!,*'^`O::(82#01^0[PR6=PX1XYWG`1E3\#]&_,*-/F0$BN
M+).1#-B+8"P%W)#'%&<OS0N).BO7H;GX)!F;N.8+<U8NS@S#[]T]?;5G/Z,D
M/E#.#,`B'9ABRU`\OQMBZ4:/T$R_#77,=JN&92MDTE#V<*#<:$I\J?ZH'^(F
M.]!19+VU[=FCN5Q>6;,;"\A[CRM<@9A[;CAG[>#<O8N(NQ<"IG'(B!H2\E:Y
M?AO@W.#2YMPD2V.&@.@$2*OV_B7%TS.W@B!5IFV89&\?36]!^D,WP$MS3:YH
M0`!^??L)U1.PU(CH]^'=Z_\3'X":T\F3>[2DBA=].-C2?M2>S[!+AN/R[VS?
MA<?=%S_&D14K(#J<1AX0T:7=:,LP=':OFVN92L?V7CUOB5WA%UVFC5@-Y/`C
MA!:FI6]HBYW%:(7WEG<*ZS%@^S-;Z2;:^@[==:#[*E2U'<+K0;CAKWB`V2&\
M#H1?ZX[SA)'+EM8.[<!Y8FE\\/Z\YIP7/V<PYMN8=65#8('3G#<<Z0H16>]M
MP[KWM9MCWYESICVG./Q%F_FUHV='SU.D)QX:=G0\?#H*ZZ8?B_-[ZO1,N>K7
M4JI6X>UENK)[[;OP3^;\\(MC_PW(^L"\1]OY6WO^Z]M/:8T(]GYA<:[*VYD@
ME4^&H[V9H*)>/\>`U<O^Y%C1FG:;M4)L3GK#RT&'S]+P^7S8&TTN:T9HU4JT
M`3R.>B_'+52?5=C0!(OYQ=%G3/N@K]A>1K(JY9W;`!;5U!7ID=;@9U#8EAT[
MAGJ3\Z+FZ<A1]'Q\42T3':SVZ0TNSYOFG<:#+NTSXX51[L)<N]IS+&4XYJ#K
MHE^4YJUU9YM$ZWE_W*&U@F!V?+3!;)-H?3Z<U*T%CEFGGE_6'=&V)Q3[8%MG
M=%G)8]K5O</HZM1^9K0MCE'1N/K('>I!_Z)#T%87:]CA9ZOUF53+0`>K=QI/
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M=LIIR$MT'<.O??SZ#R`CD<G?ME*R%[I5W>P)SSYN6=%7C=)4;'8T@J;Q+:\6
M1&9JS+FOUY(8]13FX4PYTR24D19Z[E!/YQD??8)ZAX^*^&AX-JJKH=!6GIU*
M0>>'M#>\8H90>F*9%R40I\R.+$53D-NX>SC=<""JA+8=S)C`>D#W\]Q@ET[2
M/0@XO=S(GNQ!P%:3*Y/N``)>'*V43B\Z*15$OCQ,*2V%@*TF5U8I?7F\4GJ^
MT:.@Y5*:%J;_`"%:/%BM8.12U"<+'.U6#E=*&U!T+S;+YU?RL7^>S8<08367
MMC3_\<T9#[?O<"HFP^&!F#R@.5ZKM<,'O,W#I<BW]18.8Y%!1CL&%44";YKY
MY^`$0?@?"_8#.S<=:G7`!_'A1#D^_,Y8Z,X]"X='RFD'.@4TD8VIV8`\D^02
MI_YU:8!L"K;`&(;LT>MKRS.])\YNCA@LTN4#"N4#0LG50/Q9&U&:QX2<%O4B
M-NB`J5:^OY>C!NXU2``HE4^ZXUG,<2MW_`HQ5VX7\#<?+"!8MV$[7+P#]YTO
M-FX.MMQW#O:PKP@E",RO;S^5'-X6$HD=='S#[AP<WTIC-9L(9FM#R/Z!_Z1W
ML7DF?BRA?PY3@"701ZK_)^U04UE?57^A86:[4=+6MHCCN#>=;%PR/D%#0\6%
M05S?!A6[?>'*K$+QA>NK,:JVRFB;V%SV+C?[K[;*BNW*9(;#[O,-K><#[Q?W
M=\L?;XT%F_E+]G$>?^X+OK>$.?<'E.-*&!N>04?M%?9F8HU:<A.%7I)8Q1>D
M([:/"*]B/UF%[M`QNV,<>(?:_5&[<_1WA]PBR-TQYKM#[O[(S3+2NSG\)OHX
MN<WKGN=&(0/F[5!1"&'UAJ5U[FD[)^X>[=Q^.>]HU]&N?7O:80%21W!W-&LK
MS7:/V^YHUU;:91VM?1Q>5V5CM&LY)LF8KL_#!]'1V54`MY^8'@X&8V.R#QV%
M:8GN"C"W,1*[PUUFW&V.OZX0>54JO1IQMC'JNCE^*].F)1TC9AMKG6&U4A1L
M+H.TKS:M0/X;Q\5@;]MRC-B(CZ@^;73$QU&7AHV#TA;QT=-U\41C04F>,=.'
MZE+'1DL?NEO8!`IC8Z0[%.X1V(V/*K!K`H7Q\=`'&J,T(L"7=45WS88J>XQ]
M;J,CLF]<>82.:6RL\VDC(SK"^;1Q$1O7?)(!RZB1@+[V:"73&.9#-<W3/4G8
MN87BO_'>%J(A%#9Y.-Q$`_#:3A8Z^NQ%G]CXY-:&5:=&EW%+3$/%,=NVL<B5
M.UVE]'8_1(_[9`'?P\W>&'E\VNC8;`%_DL'7QBCC%L1?*>\N9VQQUL7VI$3I
MXT7SKIM3)CL\='CH\-#AH5YO.6J#\"$JKMYCU'#G>7:`=X!W@)\.X&6JYE+'
M`Q=*XM2:>D^?<-NB!&Z'J"ZCFE*S'QM#VI&H;23B6]P8\]L1JFV$:I$L-1-R
M;1G=V[E='>"I2];32C!1050YJG1C)&^'Y0JPW)*SER/%[L:HW<8B4_Z!['3Y
MOS_DZDW)VUG*5IAO3,OTV#OS@<5;87YUV=Q?4G^;S6Z6LN\W=JX<83O+T<O8
M9^D+N[\\O=?_LIWKI>ZZ5]],]TQ>..)-$$0/A/>\->8O8EZ.TFB.GOGU?LU_
M\>SG3\/1'V%SSRP09<6!&W0.5/N.?&*.:<^&^S3YK!4MEW],WH\FK[*@9BN@
MF;'UUK%=-XZ6)G&@^?`FVHCOSIYI,V:8*WWI_NO9V?C9SY/AY0#^RX0>@BPS
M'I2^?9'ATX>"F>%H<ID5,RFP9L85;/Q@\#)Z.1YEQ0N\N"9-NQ.H7.BCK"0F
M)=U0O4X.1KU6CXM!2Y5JQ9!OUQ>3\[9ITB;1,;Z8M$I[-LH:@\OSNE6FHB8F
MJ"8&HS]Q4`?_>Q]3$KD'O\.4?%BR;X&VN/CCXOUY)EW1!N59*VK._QB_'UZV
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MG.6MT9V&)0ROOZV9$:,Y?F:Y[`0G;5[6.F@SI:(Q^C'_PL<O_F"Z0Q4I?O+3
M]0SXJ&6B7/*`W-TH`C;V+:\")&4:\-9$O6SFD>H)M<,@HMISAR(HD"'-GFLX
M7TN;@X1H'PW/Q@DR0SY`1O/L!%HX/VRN^HH98O:,>/1%U>7)E4X=2.;$X?2H
MA@Y()DI@&:#@>6GUQ+E(E(L@T\M&&E0V(,-`D(LCD:+IQ0E)T>4A2-'>!&D1
M^K-*T<MCD:+SEG36WUD^72#\R!Z>;Z[T`1;Y\LB6#^P]1`2+HODLL/V9TT.[
M-U,$,`P(OCS:!>$!TUD`'K&'PF`L'+9Q-),7D(LBA`EV4124-[;O-`X);J(P
M(/#;HH"<9R\A2=]$6O)")C>Z),5>ERPK2%&\MCS3>])TS.8Y;-9E*[9G*\*D
MIS;3/=8\NLJ=OWN(-)$ZY5!H48[OG*.;RFO@61#Q3[KC6<QQ*W2B]V20W.XT
MGM-@IFK8G.M\@%''14N&494I``GL_NO;3Z4%[GLR]`ZZR$M*R,*CND+V&L#?
M)X$QZ5U4="^[;6H8&UD=D>Z=M%_W'G%KF61A&O>FDQ-J?J_=JZY?V]JG#"O0
MRZ?=V2.9Z2][EWO/-ZP[>[J1_X@F2K94G,C2I&%J`0YW\Z67GZ6:!CS"2*XG
MN?0D;5/Y;UOOJHN+5?'EVT[.\JU=M9F3:8:]J!FPS>8B>Y5KWWJZ1Y7WMV"A
M=<>T:=]7Z[5C?X,-TLVHG1!,@;:#:-'1]JV6!]8D":Q):6"-"X`E:7BS6NNF
M@YMYEU`KFRD#N76/"6P3?67Q;25CN=1M<77RGGD+>W9C/3#7H_L@KTS76-JN
M[Y11:+:6VO@OW_7,^5-@*3+G6#<RMQ$#$22//M@>TR[#)HG#GS21%>$`:@J$
M\7P1_;V._IVZ<<3#&1;G6-Z/VO3['-GBC)#<^JL5R`_V*Y^;EFX9)OA!IC6W
M'2Y%23"N.(RZ86"M%3RIHW1H2Q.^GO&GS);"_V7!-#<$V6&NOP059,\U>\T<
MKC<TW?,<\\[G)P*>K?WZ]B;`PL5/KL;V08.F.PPDR-/-)?S4M#0/MB(.'=C2
M?M2>TV>V[^K6S'WQ8Q*:9N9#+-Y*RF0&SLDAGVAD=O"3G+$<)9@[7=\"Z^<-
M!K:]"K`+I((/)MG3QQ?)2(UJ,O!KM!4_%6<@9[/D]+;JH5:!HJR!2+B+C1D[
M!\@O]284]F6O<G:9B1L#HZZ-![V.$T^1$RO:66*H'^,^="3;SW0=2?.1=-)^
MDN[4(UOW5U@WE$GZHLG++(N5N=91`%F^'<IQ#O69/3#+9VEU``56SY@B3GI#
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MI8GOPJ*C,'43UG:]D:5=-V%EEU#=)=<K4KM/WK^YC-W5!6?N`D@L,#XO&4R9
MB'O%[KP#KHM\&:D91&#B#C/]W50)X$??<SW=PL0@$/3.TW1/BP3VO-T9_&*C
MD]E$,UVU?%!WX17+I?WH=M5[Y1V5'&'U7J$KZS$9.[`:J2/#OJH2VH_\E#.A
M8`^'(YQ=-=/6C&&;F*XC:5>@%ME?5Z!VZD"6;X=RY"BWRM^U[S@8690D@Q7U
M6BCC5376E=5?PG;*&*Q*N)+:)"Q,9T:=GY["P+[-)5A)LC_J30>#$J3\:.K4
M$A5DL/WT;R]'PU$9ZK+%,I#Q$(RFIA21BUKT79FUN\/>^<O+.DWE@=B4,G$\
MZKV\+*.@]M"MSK7#9J:GO=$-<VEZ3[GA;S[0W-JWIM2XLFV*^>0I,AVUI":^
M41-Y2FI[TAMVIK%B'(][TV$9/ORAF\:MN8T/MG5F5)'?J"P6KR[R;BA8.U9<
M-&I,"F<AFF[MF;2S1AI\BHV4ZC0V:K9.FHYE);::,8IYSB"ZTY63`[)9BT/M
M@6=5VIJR&^<F[2BG;BJIH2[_[RBBHM,DW7EO<'#!%O\X_=I[^$GMO3>Q!^6U
MO5KKUI-&)1O4#]*S-5U;VKH%2/`6&OQ_WW+$P<*:7-WGV#%2^FJCP:8;++\:
M_O1"F_D.%KCB(RXS;&NF_>/#+_F07RIEG=L.O'$-/S/,-6@WG28GX]??C?I!
MS@J`79JVU:==T_;NF.ZXN&'8N(O5L_*GY]]3T>Q"G^'N;>!8TX)U5[H'>X$]
MXH`C7%X4+6O#*2^U[6LW5EAJBWOKT;ZC#S[JK@8$H4O=V)0SMLHYEO$2M/J*
MA;MSX%%E[R90S/8TU[_[BQD>+H-$,.P'9NG8H].FN6TS:O#L]A6N:;I?J\(S
MD5:DFT=/&VQR#61UV5)[!PA06:2G/2Y,8X$XF?E`&`OL&VQJUB-42_(M8SQJ
M6H#MP9@HK1N&X_,OXKPP''ROK8&:NF7Y*\#I:@V[0,H)+H1E:<@T[I7(.X>O
M7>T1UM'TV8-N&6S6%U"'VZ?R:V;XN)N[)WI8YSVD@:V\$$5MHMR-M44(>Z)^
M'$7UUG,8\[1K?6VBL_'6L?TU/&WT(P1_CE<'"'\2,=>VL[;Y/9*>M@`$`HD<
M-F>.PP4%B+G)#5%=8;J\X2VVK(6=F8C01^SZOC#7(75AW5_?WN"2\M7N0G?8
MPEZ"Y7'Q/3HL]6`""JG![=\F,A,"[UMK'2*<.WV)A`V)I5#VCMW#_Q)'\<M5
M`4O!JBC%"CLQP.(2]X&K+!EP@"/7_!TX%C#9UWZS?0>USW,%]M]O?XO`#;H/
M=`4M_C^27*/^X/L>Z@&N@;Z9*W@A_41'0O&B_"=MJ3_VM2OBNZQW!S@J(IH)
MA<Z3N@FD3FYBVA]-O]?ZVJ<ETUWD':;1S8KAD+3VW'?@*0?I9OBN*ZCF.;KE
MZ@9O84PV1"`X11I(N*(G:T@U]@VX@2&9`/4)0`1*`^S&TD>1QG?1[0<T1]Q4
MT;T*`1SR/<YRG.&_*-0EC269P5T`UW.=LW9LY)X9[[FLO7MWC:C6M:_]VS[\
MWOJ[G[AI?-1AQ&&PC;D/'(`$`#RO0(-YO-OR>]V!;9.Y"3O>I%RT29LVB3_O
M^M5HF0*NJ/]W)/UJRID\V.HN(D>`W]U7-)I#;V*T<@#B=,K]/KHF+>W;4]>D
M92L@Y9"R:`JXG.3OT8%4C@W8^P)$("7;KSYDDI1:1DM65:9?2XJRPU>+FK=D
M+!S(L%IM75LVSG2+[_DP^K;$E%;*=824TH6ZD%2[*L]\U:`!O5-.?=_&Q8(3
MT][E8''CZL#1ZO1LEP.2%FO!..=*HZ%F5>-)XCQ6['^T9NAX%>=&F4IG?O;`
MXD9Y_M&:GY38>G?I?6E.=ZE^?,MFS)\"Y+4K[P)1<-,%UQEU5;O=JH;,Q,E1
MJDCJI#XCE"W#?)J9\B,$J7YMOZMTO8CV*+ORN9#6**GF^0`C@-,ASD8I>HMT
M.O\@;/N=I8`L5FJVL!WO"W-6$#[\HEM_8V6D>V7-L/C/_:0_4<U8K.0L9W/N
M$=A$:EN=YYTE['+XIRS+R=!9NYSM583!I,U5M;-<6)L2;4O8G>TX5)+L%L34
M!!1IRHZ"5^3?0RZ<C*?#%'9/VP(AJAQ.V8!?73O'6W-!?#Z(09S^4E1'-Y;K
M.3XVJG^C&^R*WP'9!/LWWV*\3W[TH:MOIGOV$:N1*:JDH!)_\9ZVNV6GTP15
ME+:?;;N^$?74GW6/W7IX-O:).5C`H]_O)-_>P*Q]AZG0C$`K]`?G:9!LVV,4
M-G&\1V_^$M9SXX,)I<8J,(,Q%1M'6`4^2P!05(5CS7DVP(8*B;9LL`@D.XNF
MBP(R(0J!AMP#E.BKWXM;2:]V0C+9I$A>EOL9;S:=#89GPVD:<ZG[*6??V2E0
MT<93*(-:&TW8>]VRF/-Q?LL\;\EPJ3WH\.SG0[E2U?1=JNX"TT%<8&KVYA*_
MLK13N::+<*4:(.TB3J<".A70J8!VJH`";GXAEZL&+[^\"":G5U8[;'F=Y6(!
M&CJ=TWV=SAL:Y_A%_W;`D]>&@\CH-0Z2!C")`:UWL61ETW?CKQ(GKRF61UN@
M1KZ_=T"S`GR>_@W>XVEV,(03AV]JANXX3W@S^E%W9J36]/7:L4']P4-@9;Z[
MO.B_E.\4#2VTY]]-7_:'\4_A66R[@;;$0`\@^C9\/[X1P"5+'7W+Z+)_F;!>
MAM5>T'*^Y>,MZ95ID=[&KPU>W+@)X'>#A!8=M_X=3K;S3'(PT(H(B[(;9[G>
MS[ZM37`L[ICWR!AZ+B-N-4:#\;2?VJH"3//2_*_N947+QA;O=1/D&%P;')$I
MQZ_B?7A\`A3:VD;"F*ZZ-'SL^H`2:6D52VHL=.L>UPG]!,6R:HZ_Q-4LX%"R
M6Q+;X\N1_*?`+BE'M--RTN2U/6-M:$&!E'`8.%:("402$`YOXFO/[YC%YJ;W
M0GO0'1-6#9Q'T03&6X#/\FC[2W!X6'@O'V_CK]?+IZ"S#)@"W[.!2G1%_PT#
M)PKP($B#;R1'07HY2%1Z$ZI3TR(GR0YFH,*;@)CT&'/)KX&](1^C3^;0S%2)
M\9!TY/`&CB*\D!Q8/-CQ.:=QQP<\MG[CI)`ZS0$W&AD:V7YS[ZY$%S6[$:0`
M&;QC2Q/X"^=/0G@A?OH(HJ^M$&M+\V]40O!KBUK<W"'I`;C_HN-_%44AN)6:
MX:]\\,_,!Z9J-!\0Y7@@9]A6`5M(P$-KT2E'R!ULE/Q(3F0(:Q@HZ0>%273>
M@B&!!($(XP;2H-=)OVU.WL3M;1H+A:JAR=]FRJ-&/YCF_`YP<(WZ)E`W.STO
M\H-HPBLX0L"J-GDG5X%-0)[.D@:_O'@9RX.G[ZJ)W?\9H//*]Q8V>D_TVZ^*
MG<P"Y_3E\"#A_)P+RM'EY9Y0PHOY70;U-ZD',A4Q8_Q(9LNFE-',Z2"^1E>!
MJX&]?.A6N#1BQG,6*+,R[CMS97J<+!^MK^Y^4[A3\U<'[FJAC[7=N<HB77$4
M5T.:G(<+'65V4B8E;^0><EP^C,3ET?2R"F.A*+WLK5/>6VTDULH<PE<P#LNM
MZ6GP*$6G-`QA&#BCO2!OBWE++T565_I?Y`6H*>)^\*3#5B"*Y.]&VW2&V7`*
M3A+RTJ8%?KQ'QQ99\M'1V.>6.0^F`<BZNG<8/_N(0<=#\(3?*1W18#-7_CV0
M2#K8TYZVL!]!DAWLCNFR?WS&%09N6#Z(,.R$_XX9.EA=[6JYA%CDUER"Y/6P
M(Z@^GX/R$TU`Q3(]5%5I!`#E9#HKW9*@W]F@/7H\]:*YP&7FW#10KRDXBQ]=
MI.28MB2YPS!-1,X\)L;C!'X8(3&`:9AA_R*>\L&EOQOW!['/>S*6@I!K^41<
M&<4;]<Q['O3Z>_D"Z$BUNT'6G>=])O$78H[L#KT6>7)DR[CX#L-'Q_;O%PDX
MX(CD9'3%\<8^68NRU8Y$;\#`GY2V@"JKM%$;_<+N3<OBIS]J3]L!,!<*.J)<
M`A@Y`82H'F!U,1['`R+JFVOI]UQP78D*7<JRJSW'EGXA.\7L>B#TZF%1'Y0E
MB@C^%D4Z..<+?BTVB7\2NM=Z>$:'3H9MW=L(7+"A:,O&&\P0R=^#^7=MRV)+
MTD?4QE(\%'2.7&/;1B?PAM+TP!QTCV5`"$`))P$_9]Y[3&)@`@I5BW7O]B@_
M00M"U`-`PB>N!Z["V9W.6U"N,`4F$A,S#`Q`/XN#QU]0OVQ\NM8I#X/*`%2[
M:<=^0!M9FIYY'WEM]+25K=9+^XD%"`M;,PN4X$DM\-,+4K>OOS'#I]3,?^!+
MX'_FXH$D4`?<,(=YV/:8&&EALKGV)L#.1U"P!BK;$5\'@C?M/7$1?#;&)+-V
M91BHS/#]P3>XU(0_(;X&F1.EB-=+YOPM"1A"01F?H-LR,(8++MU2=P!+KJET
M(`66Z&E@_#3+MN29Z0H38`R@BU&#,H/P0%_[K.,13VBD,8%DD*847*8C<XGC
M)UB?*(M*SZ36SW3O$NR$X*A@UPI/T3/1U_/3W8!]^U%1QH7FI@-*..I>@.7`
MGIVX0M!"6YR[@_5R[L,]H_@$-EZ2'0T"&3&,;LD<$&=P/2>%34F1PDMAK8AP
M\(3GTOS'Q\:J",F=[X)A=@4+RCUA-8(?B'_H%-!>UX+<HI7K>*#-]"<WYLJ$
M]DM[8D!KAD?C:BOM]7H)H%")OP@^J(VV=@765!R?R]W<V0[3LO2-ACT:A`1A
MTT`AZ7./O!1C$>RC#=GVFW0N&2N\;%DV9EEG)&]K=)$`=>#!8>`6.HB1<@4N
MHG;8Q%:Z*W+1&3-`^,@7VRQ>P*Z[H*T(B8'?%6&A)!\U<'XSEDYP9@O>3NU\
MD>#H:*X=\-"%VS'!!2(^+H7!F!$7J5_^<^&2-9NU?Z/PO^D**IG<+*BN8JI5
M1]\8:&QP4=MJT3<JC#8=^$RV?/.Q7H+/SGOI.U;@9S@$A#B8$<:?V_90S\M-
M]["B16I\/.&!3_P@#$L(/"C*"H,/-I\+/;(1@V"LQEP#N!'3=J@D\##A2:I@
MT;(.(F@TQ\A<;VQGI5V>_1L=`-&+FN_B]35^';J]PXT#@X:.@:0*E/8AM#FR
M=HRL:\2CIY!G%O&!U;HC7I,$V'/0Z_=T0@7%@MISPISMN["$^^+').A!:&.=
M+S?O72FWJ@ZY<;4"1OYY065VW2VP?AE#RN2K`+M`*@OKXS-W.[W8,D@NR'J!
ME@'QM;R%J]'$CN0>&!O/96B-'3Y1#5K;,).J+(XZN6'+`2.EMVW.S3_=*.PJ
MJ)/2G[DYZE0ERYDNZ;\//<,Y$\5Z5<YO+F7RV!X<,)JT=H[8@2/VHK6(K=%(
M4FFP<*SS"]$):>)I&=S2F<3BA!A>3-I!B4;-'YUSE:"M3G,\Y^AE:W5_1[BM
M(W$G90C_@4U5+?NX^,O&V#ON!:A%-F;+[K^HU>`TX@^SMWAVIV'BC,JQWM@N
MGA]<F]Y33[N^TBB?[@15(/$SH4\\_[YVV,JD8FZ'4447K]FW,"N-R7Q>3.YJ
M?]FFY2V?*-_KX#DR_<YEEHF'O/P849XV];4;#Q#CVFE;?3VCJJX'$];I:3?O
M>MLW^^'=Z_]3;LD&NTQX._Y43&^E08@R=2K/ZM0<O$B,JC45)B:F^8MT7BS'
MCYUAS]@WPK3N>]H]L^C.`L^PA@>[#TS>EG#56;I6/+&55EPB2H^ZA&S]"=G2
M$[`U)5R/+<':9B]T)Z+>,:HJ"!0J52"`"BLU;56X'VIYH4YI6VDD.[NY^]J=
MU2.D4;DYVE)H5)&"P!_&/*[<\!6.03*E"X8E4*(TV3AJD&NU17$?NE-3V[GB
M8MP6C=21`_X;C]I"C@H-Q'Y9RKQYI,(Z==\7;CVV*R-15?'YP(&A=%"&!JLO
ML[>SKU/2_3SEBG#8!%O6!WX6Y<Y?[(]!?NB3;LZ^V)$W1-IE[W_A[Z"S)!DT
M5[:0O/@HKXJ*U/)G2W*5I^7/F^3)F%2!N%8,M^I&_&UAC/0D1@YD=2,6B^`_
M)4%1%_[+E+X2R\3V6K[<&2#YYC1-6C+1XP!1=]$2U%5LB+(4=IV@+IRV:#+\
MD:,Z5JAUM"9F6Y*C2*+K&(=1Q0JOVF^X3H<TL=*J%AG&:*)%M!8K)SN2J8_2
M+:]\><OK7JZLV56DZN6U*'IYX]@K-;OSN^DMU!7W&B'R`;LO`Y#B)=2C+O1I
MWX!+NZM'W>#9S^`N[DQ&E01D>Q":TAZ['(1>G"!"<W`H.9_B@PSHG)X@-G.P
M9TYL@M]U>NA,261O%>*7'=OMG(\'>`+'H%X\Q>P[U97Q!JJ;]MQD;G?>L4^`
M4Z02-%N:OO+SC$,]OVA/.+L%"?FJ.2N(L<JJ\R@46^U7X5'N@4?A(H^."B4<
M>Q2D0HEBC#_)5GF9!$>!A,2.;-]P3\R6P,T'#E3E.CYCK>2)*HIH962GF2M'
M>+3V\6"5<-[$?S5%>#G.=?8LOQOMG1FN[)#L`)`VV%>K5)HLSQ=,9\I;5)I=
M3"N=_.5)_8;29-PG0I?H6HRG21[QHJ(@4SIMN#/]46H>J-+\8H?/QOA3=<)N
MWI6)THOQ(6*T.(=6A]'QZ!`QND\2/$-RMX60[I'&!H-<$:2O?!8WH[+K;FU3
MR(87L3%DZ9O:>_/Q(=%E[7T\R+EW\FFN>*-?.6=9M-_?QD+587\B`,BXL4R"
M\CGC`.@,H[M%ZV,<.[YSK/6$QEI/1].=PO)Y8R!TR@]?47OJ-?[SXUSY?+^C
MFFY>2#<O9/]Y(=W`D&Y@R(D.#-E[4HC6S>FH8DY'-RKC^$9E['2:TGRA"AVI
ME'FKG1_5^5&=']7Y49T?U?E1G1_5^5''Z$?=!G.97S^@*3Z\,>BCR!CT$!Z-
M`Q0O:Z._V]"C&2<LLP=]Z7->HLW&QF0GM`%&PS,+FN*0P@#F"H>[638Z+;`%
M=+#"Q<3R#OQI4M_A<`W.DZ`6.#/V0*(,>"^]B2PN/@H(<I@^>Y+/\8;'1(")
MM'"^I?M@/,D30)1Q%\VBXA>",<GU4T;GA1R=RI3`N__[P[<[9PG_^/]02P,$
M%`````@`T(%L1ZM)%3M(#@``>K\``!4`'`!H9V)L+3(P,34P.3,P7V-A;"YX
M;6Q55`D``S<!158W`456=7@+``$$)0X```0Y`0``[5U+<^.X$;ZG*O]!T5Z2
MJLB2Q]GLV#7.EI];WM*,5;)GLK<IBFQ9R%"`%B!M*;\^`$52?``D2)$B-)N+
M'V0WT-U?`V@`#>+#S^NEVWL%RA#!E_W3DU&_!]@F#L(OEWW?FP_>]WO,L[!C
MN03#97\#K/_SO_[\IP]_&0QZ-V2Y<I&%;>C]MJ+`V)M%H?>`!0-_=DML?PG8
MZRT\;W4Q'+Z]O9W8,<LZYA`/A[W>8!"5^V4KST6/RW,R$B^VU5&P//Z\YU@>
M7(S.+T[/+D:GO5\^/@]&[T>C1`$W9+6AZ&7A]?YJ_TTNYM][X_'DI'?ENKVI
MH&2]*3"@K^"<A`6Y"'^[$#]F%H/>FJ$+9B]@:8V)'8AQV4_HM9Y1]X30E^&[
MT>AL&',I*<1_@XAL(!X-3M\-SDY/ULSI]S@HF`5U:U02D7,)4]1O9Q'MZ?"W
MC^.G0/@!"M&)N7*UA'RGY^?GP^!MGUNCU]O:@Q(7IC#OB=^?IP\I1IOXF(%+
M9P&@GK4FF"PW0T$ZO+9<4>O3`L#C50=E>9L5]RB&.#H0/5M0F/-"7V8N-\KI
MCZ/SLY$PR0^BD*^I0H8)J6S+M7TW0&7,_T^5#VL/L`-.5(,HJ9[80851E2ZQ
M4]6XPBL(S>BQK27`;6ZQ66!8GPU>+&LU%/H-P?58]"30>#`Z#=W@A_#QUQN+
M+:ZP(W[=_>ZC5\OEC8I=>3<6I1O>4+]8KA\;T+5FX%[V*_%XR!,VT>,9=F6&
M*\;`8S<^I5RLC+K2=Z%:Z7=I\1..<T73FEC4C@KB?^:\)MT60XHA\Y?+H+0!
M\F`9\<\I6:ID)-I8^8Q+0%:B=,OM]PAU@%[VS_J]-Q`=&.^].\3&%JW(8Y^(
M!XSK,B869E.P@6LS<^$3>`K<JO)%F&KS&8AW!:7EF/_#",QO8448XHY:T"X+
M:4(LY30&XJ901H[1CT9@](!?N8R$;CY!%AK9JQ"1U"L#@4B++K?_/XVP_X3"
MRD+.W7H%/,;@;?W16P`M:C$5.$*T=#@,!%%+43FV/QF![0.?)RWAV5KONNY<
M$U-2Q"TM3V$@5E)%Y-B\-P*;K2;2(%$:'79N]%1\H-,&SHVP<]P33\%R[_C,
MTLNW`25%=K1)4)@$AU0#.2BGI\:@PCRQ],(>\-5\CES$A69/_HPA!UD4@8AA
MB!T\Y3WOKP1A[PLG]RED&TTC9260KE^6:3ZQAU44WO/.".^94+("ZFTFKH4]
M+KN8DZZ$JOD84H<TCE(*2$V"ME@G!7)FS,(?L&?A%\1'YZU:7.*[M>WZ8C7W
M%T*<-^2ZN>:MSQ*W8@T6DQ#5TU&!K!ES;05Z"H2,1*'4TF;,F*/%F8FU$6$N
M[P#X$^J#,T;6C'?S'N_:B]>R*G!F5K-T.#LS3*G^I6J6:G-(!RV0EE3$4N'/
M9D3HP:SZ:4&H]PQT>4TH)6^\W\N&>65D(81*,E.!5.LE1^W=R`C4;GUX)E/@
M)@1G8E%UHRLGC%99U82F8E>DFP(],^9?USY#&!B[(<L9PH'R-P1[W.^X[/PO
M/D<`&NY6;@VPD:.[?T$A^GL49*IW[&,;A?>8,?]*J*T>8=5#JQF`)9'2'S/?
MF3&/^HP9V'RF[HP)?A'CQBW,LDVSD"9$14YC'#X*5100F1&FUVC]GPBVF^IE
M\V75[V@391GG&GN:1N%"9NS-W<(<N)S.L[5.:*_T$EWR>%>[A-PXK,L55,!I
MQG9<0F8^77ORB/UM05PN(1,K>-Y&/986DN<'6#FY$7`6:T(RT"O@-&,';T)#
M=PP4DJ6X%5#L=L9S%)TI5.J1I3YHE-<5^YD4&T4"FQES-C["+0E6.IOJ=90Z
MF7UM*C!Y/12HF#$7NG(<M)5L8B'G`=]8*^19V67P$JIHE55!92I42JT4B)DQ
M=YJ"9_&0T;FS*!8+;5>V[2_]8`V'!QC(1MFX2I\AQ%&#P51(=715H&O&/E1"
MX&!E51RMH+``/A%XA6V6T)@PL</V..=Q9'Z'I`[W;I>D$K>I3E#9"@J/*)B(
MFQI^RMXJM)/,$3\,L\J-^?\-'TZ96&*NLP`/V8D19)^3*ND2#WYL15U]77-M
M??1))$(MDQ/?JD;*EG,0TV0K[6PZ8+G`IO`*V(<GH*_(!I9/L"FABB8&"JH.
M@X!`ENSZ=?9Q/*"'C[OKQ'*2D0+;FWP0)RFTR+@H\:DLB<2A8A)ST=EI8?)Y
MF<=5L%2*7W9C?'837DT1[;]+*+K#I4A>DH3-Y",R-X3Q0"MP(1&_A`W]B0<I
MN26`,L)X,4!)V*F60IKPN$76\U2O$QJE7G?G<TI)23%"9I\D"3/,_TVYPK?D
M#6?@41-D<^AW!&9")-/$Y(,D8^Y!7(=`I=P.0OY5O%N0>&4F$&GI33YC\@2N
M*S)U`?/1QA6I>,X28<0\,?:\0JA<-LBIQ!2%/7I,9@*JJ[$B6]&0O#=841"G
M)H0UN0I+0CWTW^#?W'9L*>7N?+&2TDPH"W6K?O+(H)`PKW7Y49A!/7_,K3F(
M)U^CE=?'^7;]*4ST!2=(6!\C_M`)=$N<\,EXWCY%A"Y9JPAC0:UG$,-/TD2*
MWG,+;%->?*YC:`F"V37,"87X8"RPNS7O:;D6"%MT\\!M&*1.<$YN7C>PG0>4
MJY\+[5JO*776N)V:NO/-0]B/*)I`6T>&Y%U76M-M4_L(WH(XB785'VS2[\\:
M+U?J;_N4VUDWP/V"I(&71YNE=*%)U'3=-:!RV4FC/J)H-&;D!$9-/S2!).^W
M@&)W/C)'83R\$J440/VT=V36!E*)8R+9O"H-2CER*<KC0C"MI`+)]P5(?H=#
M>($=C3[!]PD\Y8Z!]%TTV*3>=>B_4AES@TK#N!M]O"_6*/3`:\`PSV5&E5!E
M/R&4H3(6<(E"Y:?YNAQJ)`DZB@0G#<I=PJB2LLM%J7+Y20Y@HT_3%:58W?/.
M!;W@[:$T>_-,+<PL.UQU"_X+[>[\Q]_&KPK<VZTD>?:Z^4J,][:VC*MP6\GL
MO;7$,XE6<692,XEH^C4<)/NJGCAUS5N0C%C5CLJS%RT;K*3>VHYGL<6]2]Y8
M?<>*2SB,X\35?4]A^&'%%S:<4/**.`C7F\\,G`<<KVM>\5[S57;HO#KC3G%=
MQDYCU:K::0=`[2P#)Z?VT39:^'&:U-<R-I+%JUJ\<99F%=YC0[2B94S.,_P#
MK8S5@KK&4ID9F8K"'T%(]CB_12S88\T`6D"Q.T23HS@V`*5:FOP5\*<%#VVO
M+:Z;B'^YT\D26HJ)H@PE.=&Q(:C2]?])FH8#=VSIFUK[EG7VP^OL=1\AVEJ6
M*$T>[7+Q]H^345@/XSJYAF9LHLC]\18)[;'#'NFM2'Y%,S_82LHF\=5BCM+W
MJC$?FTM4M8WAW\+GP:(E<AJVOQ]P]&W7HFL[M%EV_7\YR['Y@9X=RO,XNTT3
MR>H0W>+TZ'O!Q99<_5+\"WB4#B#C.7X/D%JB/`_2+!>(HMC\8J<6K1+R).WQ
M0YW2O/R;[8VFZ4NZGBKYK-5YU?VXD1GYC77H^V5JFM6LPQO%HN\82F\6*_65
M*H4HG4:KD./W'CU;F9Y'FN_WXG2S"B%B(5?!B"'C.G[/4%BC1B)JQ['BUK,3
MZFC$BDJ>@E@QSW/\3B"U1'FJK5DNH',3B/;\4:>0TAEE82''[S5ZMC(ZO5=^
MH?<$*!(+*FF%LQFD-5@+KV]7L':8]5='0U+-OXR^'80[=A!@/Y,KFQN`0O21
M==A^\R\PT/9-]A,T=5BC;R%7834M2VD[+:F1I53`6)RE)&,TKF\MTHY4]9;R
M&SFZ')BYZC:`4[`1I5J?GH+G4RRTE7TZN/%R=]==-E3NT7E=<Q;5S]#NV"/%
MQ^BBKQ^4;2]7YI-X5#'?,7M,B46,OI,FU]]J.D1%-M6`_MVX@[8]RJ^7Z73(
MRNJAO%FXS"%*&54NH68\>J<HL$GY-36='G=N>`(D-9SA5[LD^OOH:DY)MGHI
MG6QD3-&9-H^Y1]C"=HUY3`%C\3Q&QFA<VR_2+AL?I/U`\2EF,Y:!IK`*>ZW'
M>9&?E]+%)S!4=,>&:('&Y9<$F3(-+3EKHT,JZ<#,/TE3H;7J'IPQY+:AI%N6
MGJ0J)Y4TVZ-'MUCO\IN)3&F\43QY3VBP65T^,M?DEC1Q'>YC\XO*UJE^S=$1
MQ^A5+"!9RVCM^P/B^)1+F+];&KX%9E.T"K/!KRV&>$.?4&!<_Z#F9UA[U[R1
M?KL5=UFY]0^0-U'W08Z>-RWH_F`]H1>,YL@6,]_M;BEWK0EQD<T=JP6`JM5W
M8%#J"]=<JTE<C[Q[V6)+T:NOH]917;C]@9B"Y=XQ\261_`FU%G"H5-V!8:@M
MV_XH[/YZG"</=H:!8O#Q[]W1SWA)KWE\&A+DP,BU(/7^F$8?]^:Q3U!W"VB5
M5G%@'"K)L[^%Q7TU;\@55S8\\/@!OR"1]A0DS[8ZF-2K]\!8["]D`TU`OO_4
M*CC5ZSQT(]E+P`;&&IAYK2)04L&AQP9]:?:W[80/-\'WV#P>1*\"O>ZA#1MK
M5G1@6]>0:G^;QTG2K3JU3BT'MG95D9J8+.S6+1-?C&RW0Z]1Z<$G#GM)V,"R
MAC]C\+O/V][=:TL3@](J#KUX446>!BQL+\#Q18:5_`L\P=<F'X.%+18N56Z>
M119^&U`T)LNA,6M%\,;!G67EFH+(M;1Y$P\DY!%UYLEGC+Q#P]Z*E-TZ1.LJ
M->DJV4E5^[#KU=@9A-7%:Q(.<816N$7R,SSAL=KVD:E<>6<@[25IDWA%RQ.M
MXJ*LI#/[:TG4I)UYA^F[(N=@=S?(/:&_$H2]+SQNXK2[G=5$O-IZDVE2KL[0
M;$N))AU`K'^T#Z>ZEL[`T1.IT>@QO#<]F`\B_/),=GXQL5#F>\@'B!,;D*>[
MB+!AX9L$>BRR5_@0NCUMG9%%;)ZW#FT]"3H#L[ZX80:/^"&F!_S)_P!02P,$
M%`````@`T(%L1TV7[M?420``7ZH%`!4`'`!H9V)L+3(P,34P.3,P7V1E9BYX
M;6Q55`D``S<!158W`456=7@+``$$)0X```0Y`0``[7W;<N0VLN#[1NP_]/9Y
MV8W8=KOMF3ECQYG=*-ULG5%+"DEVG]F7"8J%*F',(LH@2Q=__0(LLHJ7Q(4L
MDDA6XV'&ZD("S!N`1"*1^1__]W45O7LF/*$L_MO[3]]\^_X=B4,VI_'R;^\W
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MAP+L@_SIPZ?O/GS_Z9O79/[^G1!*G&3?MOA(`2XPK$"_?%_`?OKX7Y^O[C/D
M/]!<.KM>C:_D_3[]\,,/'[/6':CX_#S=P9:Q^?/';>-[P;AW[[:L"WC(643N
MR.)=-LR/Z=M::%!"A33DY[/?GCA9*&DL1I7\^;/DS+\%4?3^73[P+W>735QH
MG'Z<T]7''.:C[/!Q8*3$]T@L%?;#G"R"392V0['9?42$V2J@<6=\M[T'1S?[
MS(<563T2WA+72M>A$7T20_!P\T@^['C4#EUH@#+2!<;U`;<KZR9.2,0?L^4T
M#5Y9S%9O'[-QBY5X%L_/XY2F;Y?Q@O%5MHR]-]._?(P$D9_^_.T/WW^;$2H'
M_:=VT#+60JUI3.7/5^*?E<^1UY3$<S(O/B@'[H>J[/L%!A$+*Y^-Y!+.."CF
M3#B+('G,)+1)/BR#8/U1DO^11&E2_)(QY,.WG_(U^]_RG_]YGXK-26+U$#SN
M&1D%CR3ZVWNX4:`NJ:XU?G1.@9`6N11_)BHJ&@!U2O8`56KV&C'C5;K$3"@&
MRR>%W1J?]UEPMM(BR)I"V"3B&VPML0G$0(S/"1>FT+????.=Z)9-\1_#B"5D
M_K?W*=^0_8\L3H4"GT?9:&+ND*7\XU#))23\9LF>/\X)E4+[D_Q#RNI/)5F)
MG_YY199!M%7\V2NM"TG1FDNHWCJD>,!5$117=58P@`A85M^/Q?(M*F?YIEGA
M-]24,[O2-"2G`4.DS&>52K`Z]C"7_X2,R__\3L-GT3@2IRMHMF*T),`QJXLM
M]$$,6V,UU)0SNM(T*)NKEI_]&E]%'F;R7\9B\DQ@,I?87$3!LL9EL"UG<[4-
M)9]KZ,.,_O?1&7U&DI#3==F\K?,;`*FSO0R"F_L58F`A_'7L)>66<,J$83X_
M$R0HUA80IK;(5&%0RD%!#BR('\82Q`,/I!OO_FWUR**:`,"VG/'5-I0,KZ&O
MLN#'-5CNR)(F*0_B]#I8U35>!U(Q7VH@*-D/$Z.0PJ=QI7`JD.9!=!G/R>O?
MR1LH!@5,10YU&,2":)"CD$3=)!Y,$J<;SJ5-0),PB/Y!`@[O`B:P7!Y*,)0B
M41.ED,K(A]<+&A%^*A!:,@[/#A"B,C>J$"C%`)*BD,#(!]M3MEJQ^#YEX6_W
M3P$GR<TFS:[8Q(X&+U<6':IKEZX#8G'I"55([\\C2V\[O^_(FO%4VB""KDW=
M^68#6I48#(I95@KB%%(:[;"]Q>Y7%FWB-.#;%0`6CP*F(I<Z#&*!-,A12&*T
MT_@6K2\DBOX>LY?XG@0)B\G\,DDV>_HJ$C'`5B2C@D4L(25Y"DF-=F3?HG>[
M>8QH>!&Q(`6E`[17)%)N1RR%"AD*SH]V1B\\!WMS\4+\4E^O#%`UATD="J4L
ME"3!$OENM+-\%;&M1\<L$P`.E$H9;@)RJ9"ED$QQOO^/CS4ZQ/B_]1"[<!)$
M,E[I_HF0_;K3-E:A,L@8L0F5#SJ_R?>Q"#X68=!5T\<B^%B$`6[(![L?[[XB
MS9*$I,GL47J^P[JA##<6]XK51I3;?YT`Q7KDFOVY\T$K!05,11AU&$<R4:@-
M4Y*B,,7<B>4T2)YF\5S^Y_SW#7T.(H%O,DM/`\[?:+S\-8@V#?=_FS[%78!5
M'Z=B5.D=LZ9XH(WE@$D72E,W3:Y92A)!P!4+XN2.A$20(';):Y+F1-<G8MM^
MQ>2T[H=5TBTH1[?#G9$U2ZC0RS*1]=.O#J8X^8(P6"6FH`B6SL%W#MVE<QD_
M"\08?[LF=:%`3;DL*DU815#%?Z"@O>Z<O^5D'=#Y^>M:&+9$3.J;](EPW2QI
MT2.7DTT/K.*SHG:@",%#YE/(5N0A>-VOSHUII838S:XF!%8I@=0,%#+8DYFO
M,^]U9CUR<WZP`,%#V7[-XM#B@*4&JP@#`$,J%XB@H4(+>S``[D@0G2=I,ZY*
M`U$W!TH03H6BT26F(&BH<,/#)).DTK>27,:SQ8)&5&":W&\>$SJG`:=$6I<L
MS'X5^^-_,L&G7P7XAI.ZR[27L4K2[CX6<KTX@$E#A4D>8F*R->'IVVT4;)^U
M_KZA:TE?T]BW`=T9E1I0Q.+5DSA4..4A\S\-XB45%E5.'4G/7\-H(\/7?F)L
M_D*C>AQ^FRZ[V6S1!;%4[4@>*E2SNW05$E1(:0J2,'+;H9MCBS]H=X)6)E:;
M<KB`R.Z\O:+!H]@J4YIMBEFX[1.+!%J)7&'3-X75W[9;<;UKVPWEA9@]T4.%
M6_8B9_V%F1FP*4LD5V>ME9+IR1TJ%//PRY?;X$TZ:P25XA>^(?,F&8KKEQ8]
M:Q<P-CW="][B'L:*!4,%@W:7?>9!O7]B/'T@?'7".&<OPDRJ[XLFL%RJ2C#4
M(E03-U2HZ`%79QORP.Y()':4^6W`U5/3#%A<HJD!44M-1Z`AD-2!W$XVB=C\
MD^24K1YIG"60.F6Q?-8B$!9_)52@&&RC1+?4O\%R/7R@7.X'#(1:+PYAD$)O
M'/IKC%NP<:>=VH9JOV]^Y]`34\+2>)EA!=N4%IYKC0--8/M;C^\<>E]^B1,B
MT!2&&XN7TA`X(X]U26IA<@G",.XEI_?4*"A3B,FAVZ;#\KZG_/"]M#E6]^VT
M-!9V]3B04PHU<NBA.B,+(I";/P2O(!/JUK0E^"XPS0".7=YF>A4BQ>&,4F_`
MZNT6@4RZ;*Y*23AT*,DL"W1[:RJ#D8N%(FQ*Q@*RB,O60$Y(<EJ"%9)TZ!ZR
M=MU;.^OQN>>[B+&]F_Y[ATZC6YXOYQG:T$L)#<0^;K0!X>P^Q49$($D*V3AT
M#)4RTH!/6!3-I56QTHQ:)$UB%/)PZ'"9S>=TB\YM0.>7\6FPIFE0OY,W0!67
M'`HHU$)2DJ:0E4,GS!U)!:UD?A[P6#KL9V&X66TRC[`P8&E(Z[N4?8=<@A8=
M4`O3AF"%7%V^@-UCF=W-R/(ZG#S)U[[/9!M>?L42&==SLQ`GE.:E9)?>^XO)
M5KU1B[\U*Q2ZX-#?TR34:'D:+4[<0H,(4L@%<8A/R]">EB$]4SHKF$E72+?P
MI8R1]^8VD&Z=)Y+2L&3&')($ISKBV!EQJE]WGESF-`J2Y&:1"1](7V*$JZ>:
M:<"YSY_3;P8@-$E9-**Q2UTQ:@$6LR+)8UBI39\%Q>6Y&$"R>C)6`A1GXR;`
ME*AI%)\!0=PEV.FH:NJ2--V4K;$1R5_V'J\,@>O/E:V\[O."8.I>KPJ,(^-#
MH_%,20ZZB>T3KA4)U[Y_[Q.N32'A&K:R9#5FGQ]%PC67+X&BB+W(D\,%XV=L
M\Y@N-E$1UKW/8:"(@._2MW`UM>J+\O%*2_+1;4;52R)Q:+SA&<'S['[B5H:%
MBX.D]K+,U`F\/U-V0BEE6X+1)8VK(KZM^##;I$^,TS_V3@90K"I@4)P-X`F(
ML4D@NJQP$,)91GL;T54!-6++`2<CLH(P=&G=(&35E6<LH36"0U]SQD@B.E.H
MBO$5_7U#YUE8Y[:!B)W>'#YB[@8*5=-M`M+5$8TNT5PI$,/2YFG1HQF:,BUK
MQXI4=%GF&I6ME':.!613A-.P<+2DH4M!U\`6M&T,4"I18;9JE"2A2U?7HI)>
MBQIZTZN>UZEN7A'Q.M3]]3:`98=XYUOK^CACW%77O^G<&^\+N$S^/L$7<)G&
M?8(OX'+<!5SNR#.)-T15PD75O`LYKC6C-`B:1`Q_J9_E.RN=LW,<="F$S=#E
M'&\::$="4.H*LR`0G3O^/HA(DJ-Y3_@S#4G2S#MJ@"HV;064RRQ]%MK&-/2A
M\[^7,96I'`W"JH,`DMJ!3$M,>\K0;C:*34:QN6!<S_8HHW.+WZRS[`;Q\I0E
MV</=O`2%:HNWAB_RIAGA41H!%F0B='TGZ<TBF]`R&C]??^]9U/2[F0!WWAPE
MH".IV:L?T].)SLN]R]/_A=.4G+&7^KE&#5`O3+`'F(*4(+K0.;2OA.8(`C)Z
MZN=[H&GWUJ?4-`595&E!Y[.^)U$D,YV36-`4R82D\Y7@HJ0CI<\DIZQNQ[7J
M5%AV=IVF(%-;^O%5:SDC:TYD`0K)48'WBO&4_I']LR9C"\A]83TEY!2DJ:44
M7UF7.DF`)0(UE^R/2C-*6[%)1*_%46"/4?'L_6:1/\_<AJ:2>?T<6*KS4G>4
M'C!$X5#M,@1*(79C!KXZ*KO%9/\&7G6":T+4SVPE")1"`TG!5_WDFL6LBFE1
MYQ$^8UO#Y_(RPZ.4G@69O=96@1?2O>I<")RWD_\S29_8O#33=T5V[%?7WL>M
MU,OL8UQ'2F&OW:Q7+N*K)7,I]A<N$,SI![+R:B#V%:T:$-,0+$`9OC(P-31+
M2?GK:4`L(&&152`G*+HJI?AJP"AIL]UU;7?;B>VR&&NV5)?[;0[1C4`\-_18
MG)R0!>-D5XB9B,5?**A`G<8!?\NHE[E\14_!MBBC>:NMVNUYD"^!&W:_7T*I
M<8.R%E_=FAT9^;PZ(;&0`ZQO2JAZ,?0:%&(Y`R3AJU%S35+E>1AL*];Z2AM*
M*=30QU?G!<C,5V3E4YQ_6_38AYT;>Z"4GA6I^&K$Z%(N7HBEG2[C[<OX\.V!
M!W$BR-CZJ[-_15OO]?Q?F^WA3)'M<MB/E.NZ]?\15WET6LP<-AR'\97`T3#&
M?O&Q7W0F(G\MK?@*Y'P1"ODD7?+/PI!<DNN-9,#-(GNV4WJU<Q(D-!1*>D:C
M3=IX=';8(+GH.PZ"<@OJRA!\E6^*.YSB+:M>$2RA:S==*FB4HC62:"AU,]3S
M-F#=V1'23[I6^R^,\23.'AOG3\W\8SG_6*Z3Y/QCN9VH_&.Y=ML;OL=R\%6Q
M,(MOXJ'NBX<9/)=ESX.C-';Z9N#PK_XRC+,S>"WFR*`EEEW*LC=UP2M1(['H
MW@*V]:K4_2B'>\(T(W9T>T$CHM297EBEWZ^'.A5I2H>T/?XHRXH,>\X!/NO\
M.+#%0VH$B^6"H:M1H8.M'Q)`6/>GGV.O50&+"'.]"JU222NVVHZV;(4"S^IQ
M0@=3G"M`F.F1U:ABH8)"4,BBDP[V7<]B@#2>^NH7``B8GM-M[0O]G&EDXT1;
M_:*42`T4B[*]F3H.N4``2M`=0A2U3D')6,'J"[\BEYB!0G3I2>K%34&QZ8$4
M95Z1"TI%$[KD)!;U1^&YUK:???%6Y*)M03FZ+"G^<LE7=D)R$O:5G7H\($VW
MLM-Q%8_6KTVV985=EOY39SG7I#;'G\_<)HGYIV^<,UZ=N]R4L'PB6<JM4Y,[
M/7(6ERC)`U.<N#(Z'@-A.$CS3ZS,>:Y",:\3FA9)(V\)IVQ^1T*VW/(>JLPR
MUN=V!]^!/X=2[X9G,KJS=[;?;%>\LPT74VV+>8;N'4E23L,T]\7-7@(^SR*F
M+QA?$)IN>"/%35_#E7?M0X9#J6:',PF=@T!!TG8A[T^/VH^G5Z06XTU)D]JP
MJ4];7Y&\Z56<_FA";A8WV6>2AM+73U+6'8KSE;D#2O'9$-IGXE58/D(GRH;O
MV88\L`9F-1&UZK-_7FK1!Z6@+,GM,\VJ(G^/^+XLT[O[Z`.[W?#P*9!I+'?W
M-)?Q^:OX+5[*<KY9V%]RLYB%PD3A9'ZR202)C8?!`XQ<///N<624VM$KZ]`E
M@]59*Z<L?B9<.IQN%MN_4_H8"2,X%)`I;64>6H]E81N:QT*I2`>R!U\&6YUY
MTI/NM!S,QAX\+NVQ9I!"?5SZN[[V3!8N\Q'[K`<XLQ[T&Q%^6)*#7;+EP=[.
M!LG31<1>]C2V?AN[&V&4MZ^[KSF_O/=O6R<??N#?MDXC_,"_;47[MK4O,U0N
M[+></5.Q,YR\_9+(9WF[A-PSL8D^9U:T*L=UYP'V!FW;`5":)UT8@2[\8=*G
MD@-4T3K_'I);>7G]&H<T(A6L']AA<WG(3T"W[WU]8I+Z-@RS^]S%83]].4WT
MKL!-&`KK;2[IV#<":=`[]=T%P+?IZZIXYY`SB+5F(#ISXRM)PSZT&G3(W.XP
MQ%4J*$DS_^P93;+4#_6-1PVQ?S;1@#A2X8+,0%>DM,A#5PT6@X(VE4#ER,TF
MT)%*5\427\=TPD*=1.E3JY1*#1FWZ-.FL-'Q:H(5P]#=9W\E)3J'%G^7JIX.
M+T)A_3RCDO1XGMSP,UE>ECYNH$"Y;ITK.3:L.Q^INK1E(;ZZL((1G`2R[M?V
MOR72\U<%"E]3^X[[[<6V(TH_<1O">ZT_.Y"\\V1^B9@>A#X#-[-MNBAE#'1Q
M)-T.B@M*'6("OC*T3;S%%L<2FFJ>ZK7JHY0XU&?B(@?9@*_,;1/QXGS3#%VT
M@E7*N`P[<=E6R!ZGW&U]06E3TK9]7_72C"_!<&]K]-3JT-8)N.5D'=#Y69YX
MK"@&&F\SMVQ#]8W*T680I998#3)Q=;%C%,;BN,W5+"Q*.K:PZ[2]-)L`U&OB
MJJ!@!;ZJNI"5LE7?$@D6!IZRC\;`:_:9N-1!-J"LSJLXC-P&;U)1I>MJ>ZM\
M18-'&D&/5@X;Q'C0TPXR<36Q8Q2^"KGV`2^=@P0[!P=.2R?:,`1E%5X(^ZUU
M?$#0J,4`>KW0#8#2&=B%$?@J`XMUK,@LLWWT6[SY)4GVS$:26#P'KFE"EZY%
M[N<V77&%"-HH.FO+''S5A079(2%SS56HZJKCCJ0;+M]S;I?0NM+T/>XNFWA?
MXTY3W?IC*[["P67B[H.(W"SL(B!:]P-T2=]O\KIB8`N^^L.-==52%5IV4^U3
MQZ4(UDS!5V>X@;O@@;#`T[?;*(A3<2R3M*RSAX<&33!V5.F"NN-Q:(.&,8::
MQ:C/-9W/,YW/,=/4AS:,4>B#0]^H`OL+&@=Q>,`YUV(`O7[H!IC2.5?+"(4^
M./2;5HR>)\;3!\)7P#,G(QQD(U;@<$UV&WVMVX15LA7/TASZ,N_(.M^K;A8Z
M61KA=L_35'"3E*6&;(4LG=82VRN>X06B#2@P.[&\+^QO@MH^%OS>H5^QK(3&
MEZ5F4&"F'H=<]<0KY(K$+UB<&"X8SZ(D`)(U4[A%;V!6V_2>I$*T9I%"1_`E
M)C&K1_N.K6WM:2I%&\8H],&ASRZ[ZXCG\C_2A_`<1%*IMWD@ZW>P-8WHTK6H
M9=FF*\J35SOB%7)WZ*.#\9\)5>;\36@ME&6]51^MI.M])B3B!KD*V3KTM]UO
MUNMMAK<@*M(+7L8+QE?;!W2P4Z5EK^*5N64OE!*V)EDA8[>Q9D4HG"PVTPPB
M@UHK+XGWK:YDTU+A&$"7(A.+0P=(D4,$E$JSJ99L97+R*%.D$,;0&5^O64J2
M!Y8;7$&TF_-)$==Q1I*0TW7^>O@D2*@XT=T*Q"6M\M<'\IJ>"*7X[7V%P2V2
MQO:*Q!AY9WM%V'GB5Y^ZUJ>N[20YG[IV)RJ?NK;=3GJDJ6N[;YJY<`[8=;<B
M[+QC(CM>=&&$/G7M^";4/5W&=$%#&6:R?5XARX2PB(94]!C0;++\L%M3R1))
MY\:%-X^\>>3-(V\>>?/H\!6IU898K%+M=M%\Y6JS`R(S?6P)QF;N%";;*5L]
MBE;Y39DL5JRX&T[&\!(9/HS#,V1`TKFQX,T=;^YX<\>;.][<Z<T;9+<AUCQ`
MEKMHU>MCM0,B,W=L"<9F[MP1H9:)_&<SU?:0UH[==]T:.W8X.K<4O*WC;1UO
MZWA;Y^NV=50UM5IL;[L7#VVVQ.+I@_UVALQRL207F^&RMZYD<?I]P9?\F<8I
M2])D7Q)F]WQZ0)/F4(S<&CN'8N_<B/!FD#>#O!GDS:"OVPSJIV91/WMK4=>H
MIYTZKWW4RRZ+S`8[F$78K+/S@,<T7LKG4!G>0]I=ZF^YM:C4>#FW-+RMY&TE
M;RMY6\G;2H=7^C/M=(4,C#MB+A##;H;,<M&0A<TF^8FQ^0N-HED\OXS3(%Y2
MF2(^JQTR3H1/2P3<6B\MD75N$'B3QILTWJ3Q)HTW:0Y>D;IME+E@.NZR6]%U
MVB&1641M&8#-3%*DF1['1&KQ<<?.'7M$G1L6WC3RII$WC;QIY$VCP[T]K3?'
M0BCM=]5<9&UW1&3F4!O"L9E",LWK.':/ZDN.8X(46#FW![Q%XRT:;]%XB\9;
M-(?'^NCWN"*&Q[`3YK$YVET,F6&B)`F;%7(K_HA3F7>>AG2=Q05=D$&M$=,7
MW5HE)NR<[^W>.O'6B;=.O'7R=5LG\(,LR\UL5P[2;NLK:D#:;%O(S!`CB=C,
MD5T&[G$\(]K/N35$M*@YW\.]%>*M$&^%>"ODZ[9"^BVU87:46.V.M2(<DW&9
MZ(G#9JB4"_8]\"!.@E!^=Z1(EC9?=YWFQAY3YS:!MVJ\5>.M&F_5>*NFAR+`
MK??'78:<]CMKD2>G[:Z(S`1J13HVB^A^\YB0WS?BSW.9Z6?8Z@W*;SDNV*#$
MR[EEX&T;;]MXV\;;-MZVZ:$`KF&GVY6\->V(19%;_6Z&S$K1D(7.)K&J$U'\
M,(2AT@Z!*92;VB'KW"#P)HTW:;Q)XTT:;](<O"+]DI";Q7F2TI50E+JBPXTY
MZVN-*"V6.@%Z,\4!^Z_)2VG'Y6*WWL1A'I`JM]NW[?^K#,VNW7,1MNZ.4LCM
MF0"KP7<]!J1=;-(-)WJT5$+MU#>7:+N^*,79DOR!MJU#'.#B<+01YYF0+;?L
MU(O;&G[G[#;!HQ2K!9GH-L?3('F:Q7/Y'_G@]#F(S+.W59]<I'9]4(K5DEQ8
MM']V.4M#(K`51K%!GF;`W;Q4`J*4G(XP6%Q_<1DKE1>1T`O+!+:+D5*`H124
MFBA83/^.+I'!99)L`K&#YXI6/]ZUZJ1/8%#OA%*@M@3#XOVK._%>!)3_&D0;
M<:C:>1$OXR3EFY)M5K=FV_0IK%BK/BAE:TDN+-H?4-5CA.5I!DR5=1=12TY'
MF,J/B3*;7OW?H!@[]S?GU%/T1RGT#FQ0Z()#)Y*&B**IK0[`_<RRK_6;FLSK
M9"MDW<U3U.^C`9,AK`>K/Q:8B"&L(DHAIVY>(-BC=\HR;Y3`3?R54/&!P.S;
M:=>I\`;8=4(I(EN"%0)SZ>MAJQ7=&N+2GU'0(2^\33)NVW$G9^N.2&5M3[A"
MWMT<0/`$S5;P*RK.5O.\RE'F<-0+KUVG7'"6G5`*S99@A<`<NH#VE:K*M:QN
M,A2SK3P4---G<AL%BJ/+`2,4T1<=1D"I!IU8H=`)A_ZF^VU8R!U9,[Z+63+X
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M:<#.N?GL#P#^`.`/`/X`<&P'@/&WOG;5L0?;#SNAX7:3[(2R\WW'[YQ^Y_0[
MI]\YCVWG[",<9W_HK2_HEHX(NVX-IX*A&W('@8EH=&DF]JB?OZZ)]%C,5C+"
M[X_,LR%_$]:`I<1;C]`0OOT(R/6@!2L0>\$+J\XL>B5D0\1-2.2B!$C3IZ%P
MX+*S+F,_G`^O+0J.G7IMT75NZ?NSBC^K^+.*/ZOXLXKNK')'DHU8DVX6-^O\
MS6ARP?A_,D':KT(CLHQPV34<)>7%WLZ^[7/PAEW4R^#(3:E^&*C/*N4@1I,\
MIF.:6OKO.8ZIU.+FW`3Q1I0WHKP1Y8VHK]N(ZME+)-=\2PM*#=JPAP!0Y-8-
M1)P^M>+XMHJN2.Y@!HO%1]U:+18(.M_XO>GB31=ONGC3Y=A,%]2EUP?;$MOC
MX':';(^ONXSL,*8G;^468(5KWW&7L=VZH_M-N%\S`LW*WD9X=N^$!EM*R2+8
M1&F5L`ZZ5R-:O]@Z?`0%(:F<=^!^!P!,B9I_?F>DYY_U3+!C[N-]Z9ZDLT_M
M4^5/S;:OST$<++.EX)[P9QJ2Y'/EY+Y+JFD%O<NDJ8=VY'_03!!F0>((5:I8
MDA)^*DR^4U`*RO8B3W^C'26G`3+Z/#_`O#V?OP1\GCS3*"*75R![=2#%D0$"
M0<EDF)CAKY"_/-%4IJFD<7+]#Y#-&HB<RQ`$2B:#I/196PGF\15+9O&2B-,!
MO$XHVPLO0Z,=)7<!,M`50CKE9$[3.YK\!N^;BN9BHZPWHY1#DX@^"QUIS9,K
M%L0Z@Z397C5!2NTX6=LDH\\J0YHE>IVM6NH%&FHO+\^5=I2\!<CHL\R/:6DV
MK,R&A1DS8YM$]%J/!V;LSX335%CF/T7L,8@D9C'A\L()Y+,E=,YV$S1**1A)
MQ%<8YV:Q$`<J#DH,;,OE4VU#*8T:^O@*U9ROUA%[(Z24``@^!)G@BI.0$@ZE
M?#1D]5JLIA=9G5%.0C$V*""X,9=*K1&E*.H$]%I[1N58X2O";U[D"GFSV+Y9
MR5=,A:/%$G[G>#'!HY2$!9DC%(JY29\(?WBB?(LFO#OH8(I=`H1!R7@%.0B+
MO/B8DSSFY/OW/N9D"C$G!T=R^I@3<\Q)G\M_*2E@?N&2K9TT7CZP_?.6VX#.
M'UCEBLTRC6,/@S83-AXR*/+HV\,8-KSW:H_I%0D2,ENQC:RO4\>,$MO\&MV&
M:>A$RV&0:T%;IN@]:T/%INVCIHJZ+F<D"3DMZJ:=!`D5ENTM)XD@.=/A'<YG
M)`UHU#TFK8]OCQ&+U@>>[M]&P'D&FK\2<AVL"&`#]3%4,\U*^Z'<F_)'&KEV
MF(`1QK+UHK&[PG1-.+21;B:$J[:V%7!A?>N!CX'B1I2<$=S=*60<#1\GGNZ6
M10%G=`ZZK^#&7$"U1D>&H>4\8DUBQHM5U$4FZN(0)\+8&BG#Q\0]L#2(]M/M
MY&T61;E]#_+:&C[GOQD>O4PL2,;WHM@[;;W3%H=1[IVV4W?:#F3?2FW97CP^
MT?6M4"_I>UC6CZ6M^REM7E4_E&ZX%F3KC:_A_6[W=!G3!0V#.)V%LLNNIKUT
M$O;O:VOWO7']:^UP<S47;S>/`J-?TKS(N=2O6'P*VH)L0(M#C`[4O25TI#XO
MO8`0^K2L-$I#V(-`#*W?R@9IJ_G5[&"89:4.QT1]PY=EU<6=@=:?=O?ML^KI
MS:XP/Q.Y&.V-$M!/8`;<O>!5`CHRS%I,2:8G=/CGHM),7,M/[K"$(WH-8"6;
M&02;A"341**K%%%<P\Y"@7.R9673]C)`Y4)302&U5Y1$V4V644T5DP`4Y,@_
M.<%KI%C@;-1#$%ZCD57XXR&]89_8]'!GGO2AT>-<IOV\7)]O.%L3^'$7W%H\
MYJJU.MJ^[.<-`R@:XTXM<T^(55K\E=!Y'N*GN&.S@-W=N>E@IR`,`[7H[`E_
MW5-<]_S)7_=,XKKGX)L(?]UCONYQ^6HHB&3\N#B(;<@U2>O+$=Q:K$6U5I07
M-`T27%_#%!O<*5L]TCC;KX",DOV'/-M]STV8LQUNSIQI@3`QH.R9]=\+5]GN
M=_>&QI'>II18C_#JI*D8!<I#'!KZTW'80]QL*>LY>%K`AG@S'V6ES6$B2H.F
MH+Q<^!R\TM5F!3(=;,N97FUS]=H;4&?6P!L=S[\0NGR2Q76?Q1E7H?!:F"(A
M%`B#2Q8*.M"=YOWM0-?;@2E[D@]THD_-BSR&@_,Z(J_@BM9LR+E>:IB"G[),
MAW?).W+)]_D<P[OD>W7)8WB!<1^2.."400^2=3#U<W,%!NGVK2#(;MZ,^[)6
MR_KL+?'V]U_B9$U"NJ!DCO9"7X-K5=],<+O7[2JXZ9+8.*KK(!V^A^VLE^-<
MR\_6:\[$D7:;#`;<EW0@.>]!$%=N?N.D8"J:\"T$_AXXOP?^L[\'GL0]\,%7
ME/X>V'P/W"TK?S]/`H(WJ1[)`\M-^\+H)\E/G"6-YT:6X,5C`!,XRJMC,Y'H
M-A;@0O6.A&P9TS_(_'(NJ!$;IUP"9H**-,GIFL_B^97X.8_?%FV;%9F?;CC/
M6+-K4+C*AOU8S<\VT,=0*N#0#$;KK"T1K/`GS#B7EP?9_"PE23-K:+?QU$K8
M<KRIZ%E;-J&]G&E'4W8C=;.XV:2R.GKR:Q!MR,]T^=2+7ID&/TC)E(,?D<:I
M&8C.K7@14)[A=QFO-VE6,UB^,K\33*GID@5DD;I>`XE2REK2AD]77+M'/F5)
M>K,X#=8T#:*:$&Q`X1OT*BA*,>B)0Q>2>LM92,@\N1"D%2;X!>-9(OZ\3'>\
MG(4I?8:,THZ]BX-*R]XHY=V:!>A.H_;;0V'/OG7>H1LCM-Z&]R.@5(=.K.@S
M.;@KE<B//(=K1FV@[@I2#'0L>K)C3)_5^ERIRS6+P[XTICE6=Z4IC74L>E-F
M3Z\%"7O1G5D8<B+QN5D4)FO]ZDP-4=R<`1`HI0>28JA'./PCF6JVCBQ)Q!=.
M4W+&7H8H"]#J<^,^D6F%FO/[S!&":/PK&C=A0%]AW,PT`DI\.,F$PTE@=@.+
M/O3^4`\%)NY297I$LR8IB4*8=\@D`)B<\6:MYN,F10+7334<(IR;;_TTD`Y?
M_AV@.R.5R>#DI;`TX5(92H"=-[4!X.JEF5'#&4S/\*D!;UF2?M'S60VQJTO2
MA$#-:8@B=%?(/DK39^M!8A7Y;#T];KU.LO68K)TKFJ2WG(9U-X,&HF'?["%0
MNAI!4L:T@D\#SM]HO,QB$I1\!J$:O*Y"(>=WC21T<7]-UV9-.FJ`7#```$J9
M0(3H#9_AG>W[OVX6IVRU%DMG'FN:E1&6\2+)_5/`R4F0R*K">51T_V[XGA`9
MUT'?$](^N95WRQ?K=MOD5MC2+4$J,\:I]*!42PB9_=4F6G)HBGP6W%'R'&HK
M>%YI0\;S*M[H]-PGM\(7P#Y["?A<%O``;`.PK;CCJ[0AW6%K!""\6H)9+)UV
M.U.R;&R67TF<O#7,S6RT_9#Q_#8*8M2%Y8<ALVHI#OB)PMX<XA->)NT^T<PH
M,LQ'W)FVHRX6*%.2GJ_6$7LCY#X51^J;##&XP)8)KO!4*^%<>96&7*R8EC'#
M>\%O%@L:$IX(#`L\X!@C,V`N/PW@D0I0QYKA?>S%)\77SR@GH>BW5:+S5V&C
MT02VZ5OVJLU-4Z\C%;0UTPQ!W'V(/5LM\D_$\V"]%OC0C%XN3SG)6E!Q$Y-K
MNOW?!7V&%>'@<7;^O:[C'*FR',!8A?KT&?I2^S*P!PGB9B6D[S*D);GP]M#7
M>,4N<O!X1ZI6/3"Z3X>'NN9J^G8;\#06^V()-Z7^M.A1JL1JZG&D.F#%K.'#
MY^Y(R`4B6>1\%8>2DM[+^C_PK47'[KMX@);=CU09VK-Q^!S-]2^K<31M)JVZ
M-_<.N^Y'JAGMV=CK@U!8-1Y>V/\C//O?@P#L;G$</E"N+@<,=*2*<PAK^\Q>
MH-4@H=WR/]<L_GT31-DK(INUI6/OJJY8]SYN!;%GXO`9A[(4*]L/)Y=)LB%S
M>&LQ@!5;B`KL2`6J9DN?"6H4-3,(IVFP)#]%[#&("JO6+,K6_8HZ&];]CE38
M+1B'+KG('4E23L,T7VD4!PL-S.[T`,$<J<`5#%%8>PXC'S371YH;HZ_ADLCF
M7NC3P6]0?$&VX0NR(4C,Z@NRX2W(]O-R#5L[]=_W5</<KGQMZX6-=[<-VSF7
M<=C"G&Q`:XW(/?0DA&&B>'@7\L_+JT@ACF;+3N/W+9-@<YF2X1>04W;Z1,GB
M_)6$FY0^DR(Z`>2R'?"N0IX6>`JR,-&++A:XB#,`I0<WYM*J-4Y!.G5ZAK^H
M\.5/^W7E^/*G0WN_??G37LN?.G1E^?*GIKR'+FO3^KR'/N]AWSY"''D/>_+#
M9T_LY:'Q[8$'<1*$&<(G;^46,'-BVXX[C[UU1Z1K7QO2!THRU(_`%5D!50"`
M`)VO?1W4D,$TCA#A/Y=7!,DSC2)R>06'3VI`BGA)",19ICJEKC`5,>B*Y>2^
M`]UK&=T#&<P2J*%O9YTAP;WU<ZKZ5$5"AYTSI$]G[`7C*\)O7K)H@$4ER!A4
M<FOXHHB:$1ZE("S('"&B5@;H/#Q1OL52'=ND@BD'-C5@4/)=00ZZBED^5VF1
MJ_3?W_M<I5/(57IP+3&?J]2<J]2E9]$4C*2*1<IC`'\2@&ER&=\23MD<*D(_
MX!=L,T5T^`+*M)2#L!*=O^A0*L]?UW3KS]^1VK-*:K[0DTI"7SA*E019B2[=
M'$REE599*<:49(LP6'%WCB?\F88$QON:Q<\DD3G=,I?1`TN#J-PN4\!>L_0?
M)+TC(5O&](_*$Y7ZMC;J-^OY;@;])DI='(G=Z"X7!Z-[N]9>,)[_).$^C:7C
MVH\/K>SPQ[\NK5<(`-U5TG#3?C?2ME/N00KBL5=[2SP&WP%,>'Q=\\,L%OT=
MT_#E`,X#'M-XF8B9G"$[0*)_XR?&3>%O1,>Y5_<T"I+D9I&9%+H(+15<W<?;
M@'/ON#[29/X:T:#SCY11!/VE:H`B@+,)@""T3#DK&$S2".\CY%>O;P4(X3S?
M%!2/(\R09=XK(!WML1I]80;2T$T.?\-6W+!][V_8)G'#=K!SP=^PF6_8'!YA
M3^7Q@Z=4:,=^$95+[0/AJT16HY+M9<7:/\EHV7'_/L.V(\I371O"T6U`,Z&-
M<QIE3P;O2;CA@I\D.7\-HXTX`ET(\N79<Y-F1\^;1?U0,UN)LU!:TX1>QRRB
MW7L9$Z7^],0N=+=0M:(TUQO)F#-):&&6W6S2)`WBN2!G-O_7)LD2^-64Z<!1
MX"(^UJ.@5)C.+'%=$_(GQN8O-(IF\?PR%O@MY9HY2Q*2)GN@`3Q#W;X[KKNH
M&XZ8\JT,FQ3'>X]<I?5Q:)WXM#[XT_I44W9;I$"WR'D^H;?9,&W#A\U_Y=F4
M^M1@GRJCY\Q'/E7&P"F!?:J,7E-E.'QJ>2%Y2*[$T;]A]I^\?0[^Q7AVH0$8
MUQUZ%J_56O1$:L*V(AYA)=8NPM.3O>^$N@1K:PIL=5[7VZSW8.^O@TF-2J;M
M^[L[)(TSC_JN3JK8U#=)RE:$9V]'9=36$UTGC_GF=TW2%\;AK.#M.Q;;O7U'
M1WM_UPG/VG%E^+IA!38GG/U&N(TT-9`U\4&0TY472#>Z?>R!!W,B"8$]'JKF
MHMA*O7EZXFI2B.X"2I!$HHB$Z2:(;N4!395>P`R8RTT#.#T)ZJC&%Y8`K>;V
MNZ']]C=9<6KI1G?NO69Q*(/:4S);BH-\5D<"]L$9`0N?G!IP>L+443U\LEOI
M+TR^D,=$H*]TC,(`)0=I#6""0@"H'#X-;@-+Q8ZE`=KO5A#0]`2AHA9?>@J?
M^-:0^-;ALVN?^-8GOO6);_U;!/-;A#^_]V\1IO`6X>#SBW^+8'Z+X##_X&S%
M>$K_R`.?ZU9@?>>P`B[V$#TPRK!?$X'H-I0BI/5RM0XHS^AJYEO3`^7B4@"A
M%).*(+U[=(07^%F@VF>2/C%Q`),I!C*OPJ"!U^V_.?(;_=;XN3N\/)'Y)B)%
MFMXZSLU?2>:=APZ@/0RU.P(=,)1[0_=(X[L/$S"Z;42%+FR.60%7@HZ5P`Z/
M\7U,46;FQO!'_K_'\JU2<L+I?$E.@S5-R_4X4\)CDEYLXODU^_33K:IBYF&#
MY,+N.(@C&\-2CUEWY@Q?I?:610%G='[*^)II(E2-<+D$U7#HA:0A<?AH8:D-
ME"2SQ8)&5*:E_T+3I].M@00+Q+I#(1ES!_PBLB!Z^.#YO]]>75V=PJL@T%2L
M;>4F])RN$C+\4QF=JNNT>F(*;*6K?>[M66JZO5%R\C:+HGP6P4%1MO!%E)01
M'KU,+$A&E\,U-QX>Q'=N%H4ED1L6LU`>K%/@5-FR5VGCL.F%]*1E333")PAM
M!69'+NK'!RWQ;ZO?RG-FN[['SY[&DX.VO=V=S(>>-7T_->A%,:[HBN;5K%05
MTW0@Q=TC!.)H!^\VFYF*SN%MK;T-H7H/J('8Q8,U(9!NK"`Q=B>%43=1'=.;
M9(SG=E-\6*<PX,X%PR#`L[&%J*#<;15==&.DEV;R@^K$L.I$L&X7;;W"LAKV
M(['Q3,W',S4CSZ;`R;,AW%X^SG:4.%N'_@,?9^OC;'V<K8^S-<?9_N6]C[.=
M0ISMP2&@/L[6'&=[<.GB/B-LI+9LZ\(_T?6M4"_Q[V!9CY5JW4\9=Z/JAS+"
MLP79Z#:?*K[S62K+22D/W`!,X[A=AD$I+@4YZ`XUBF!4JSG7*+RF@$(I("5)
MZ)X0*C"]""C_-8@V9!\X;"<U34>](*&.4Y(M2/CP67A@;`0.*:>/&_GA.Q(2
M^@S$!7?IJI6AHNN$I*@B'EWR$!C].Q)$LGCB3X(G\HG&32P(6K,DB*Q$;^ZN
M%;^F^X140,<$UR4GS\AC.NCK%L,'QGW*8D#&U=23:%W&8IW82'4!SM%J@'SZ
M``#N73='^G($$H;=$6;46U>-SC2(0!V0I$95,T>4849*L*G2U[CDU0"Z\_MT
MT\9Q;GIG<;P)HHL@I)'8O2\(G,[)`+4KP05#.3)7C).":0@;B_.S)8E#`]\5
M,!6NUV'0\[Q!U/!/)QZ>*,\"L]XDFG`$N@:D"#J'0!"S&R9I^$<569K!;2`<
MG%13#9!S&@!`S&>(G.$=%C?I$^$6BFV$RWFNAD/,>@UQ8Y3:R$Y?$0M4Y344
M[=5'1*5VQ)P&B$&7.;0\$1]X$"=!F-WWG[R56X"39ON.P$)EZ(CT7->&='3W
M(F44P>.#&@`0H/-KX@YJR&`:1ZCM-G\)^#QYIE%$+J_`]4\'4CA`(1!'JZ!&
M5YB*&'1N`Q_^Z-.,^O!'3:T-SN5CVR`*XA`^>>M`=MGA`1#,X8\P3<.?NV\Y
MC4.Z#A2Y).#6XN%?K14S?QN4#*_)5R1(\@+O<!BO&F`7B-@`P,QCB)[A3]D^
M7MH8+^WP]M['2_N\Q$AL4)^7N$<C<KIYB:NNM(L@S+<L[;5F$PR\U"R!H8P#
M4A.%[IA<137+A4>2]$Y0EY$X5\:UM^\(BE+;<0+"U1..SD]81?YSD&ZX7$0$
MWEKQ0H"@."N`$Q!?E;#A;P3OGQA/'PA?91<T:O8;X0JK30F'DOD:LD:Z)]QA
M<,(X9R\T7B;E*0Q=&5IV*=\>FKJ@%(X=L>B./HJ[`DE#,HOGGX,X)OQF<4_2
M=&OTVUUYF?OK;[XT_5%*OP,;T%U[2L)N%J><S&E:!#1]#L3I?;-7Y]-@+5K2
MM_K1JT/77<ZF%EU1RKX=\</75H3P.6615%`>1&!EDS9=-')K=)F,O)K$#E^&
M\9=8?&,NL;D@Y(PD(:?9YVJR,8'E\E""H92!FBAT%1<A==FB7TSJ4[9:T>RQ
MBB!&>>0[>!S-Q+,;!Z4F',`6E1L3RP%1H&OCM:E#P4X;,B6?#3&Y;'J]PBII
MT$U,'NB*E.*Q;X,WX"5-JS[`Q%/W02D>2W(5PG+H<8'WZM)Z`$ZPEKVT%DVS
M%WH):TE6R-AA.`N$^@4GOV]D?+]HJ"S_P1MP"#U@!(WL32-,1@^,K%#HA,,,
M;XKS-.!DLH#4NQKPNI2TI"EDYM"5=+8A%X*J$M:4)'G(4-T"L@`MS"`=*$JQ
MZ8E3R&V\1^NW`JLXS="2L4;R&V(M&.#QNN6'QGW$;HF4\TB4?I]_^U@:![$T
MW_E8FDG$TAQL^OI8&G,L3:_!E-)%.PM_W]`D(_Y4S"0:+X4*B+\2*KX7`'[4
MEKV*D$O+7B@M$6N2T0769+>IEW'.1W)%G\G<4)V]39?R;;.I"TK)VA&++H#F
MBH9BB2')'7DF\:;IE`-;=T?T:BM*N31(T&\YPUO[E[%H)0_!ZZ!YJFR^,JZ=
M;X-1?[$QZVPEC9<R0=EIP/G;@O'LG=_YZYIN%]E;PBF;/XBQ`7.K^P#%2M9^
M`/<GA"--<=5%F`A38!V@DZV9,-[+O6YX'3!909N^TQ"39T(CV5;'0=P=@L:?
M$^,D\5)C)O"1Z996OXB30_3=M]_^%4X.T[6_41%4_1U9?P?-?:T**!GE6/K_
M(`&?+5+"NPE?T]U&]E#W8Q0]R"9TQ[>=43W;I$^,PZY#/=`NN3\(A-2B4Y&$
ML.:R@?L@,6B3EZI1-6B<HM*D`FRJ]`$5*I6`[FRF[AHY4JG*IR!>DLMX5UT%
M3N>AARHR>BB@'&U9QHG!-(2A6PT$[B1):2A3R*4<3@FIA2DB"D`8Q")2$#5\
MWI5?8OERB=,P)7.0W6J`751Z`P`QHR%RQLASJN6QJGD7U30=_C9)05=:]$ZN
MAE!JQ_KO!?MWOR.U74N(HTMDEN$&*WVSI<SP,51=GV*QH0ZLAC2Z[3-_D@:R
M&VS+&5YM<Y54$=`'UL`;'\\%=Y0\A]H*GE?:D/&\BC<Z)\470I=/8HN9/1,>
M*)87+4PN`Q@&ERP4=*#;52_440HG;Y^#?S&>E8,']MT./7/YM>F)=.]N1?R4
MA+['75FQI6-OL_#!WNXLB2X*KE<-F#UC)$5-4G$$X%G@N_B,="8DCYN$QD2@
M0M(7QG]3I$IMVW&70-6ZHZ-UNZL6LW9<06?9/_!@3B1=<*Y+57-1(:7>/#WI
M-2E$9YR>Y+I4"A`%-F`#5"XQ%132C55)%+K\/!"F\D].X&W3&EXCN"J\NZW1
MI'H*0=;('7[CNX[(*[C,-1MRKI<:'"UM]GK"JG2,8$?`4>J*VC@6L+LZ.3K8
M*<C!0"TZ*\`0H&XX^G7LO;L+;=<;Z4[5F@EV:<5&CDGH)D@S^<,?=<:8!Q:G
MX0-&L)L/%J?B8V<8$$[190R7D19CSK.^HS-Z5IP(I`.R(5KU::B&KH^SJ]CN
MBP6SY@<ZQ[^O666J6>4PH;VO6>6Z9I4O06,L08.AX-[5UYXVXX?W/FW&%-)F
M')YGT^?-,.?-Z)@ILY\D#,H7*S4IF`&-;WUP/N?7$89N"WD(7K=Y_\J(@ODQ
M+2"+FS@-)$J):4E#=V2Q>5,&U#=IVZW%<UN\U4_LB1X^9-L&EPXRZR"OZ<H*
M8<22&NTKNJ+I]@AQ$_^2V$](54>CB!L=)R;H)N%]WJVK7E+,-UF*U,OXC"P(
M%QN!?)``98NR`=V]L-"`HI2*GCATA6?DLYN0+6/Z1X;G"8D%&QL2,T"5'AQ!
M4"CEI"1)[[X;/FN4(O-P,F@2J0X?'3>G5`<$,84-#1O;Y1-(N8I.0Q9"Z*/3
MM((</3KME)T^4;(X?R7A)J7/Y&:QH"'A\`V`'?`NH$H+/(V(*CV]Z&;<F:`C
M%&/#K]_!QN+9>[5Q"M*ITS/\B_>?E^OS#6=K^-F8HC5G<+UU"AQN4#1\]F8?
MWMEK>">^VK')R5NY!7I,W[JCOH0+U!&I;=>&='3NZC**H'VG!@`$Z-R"ZZ"&
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M;7QZ&Y_>YNM,;R.()5$DC+.-.(M)][EJ0S8#[AX4*@&G)UL=U?A<.)`BVD]D
M^YD[67%JZ487Q'G-9";B-4G);,E)9GG`XC0#%ME:U(#3$Z:.ZN$/F#*33/*%
M/"8"?67*'!B@E#JG!C!!(0!4#G^"M'P-;_7\'=-[]\-VJA:/VQT>,<_(8WH9
M)RG?R!D+G"35`$7\1Q,`Z;D0(@7=-E-%4GG.,X&!PD%Q<M,H5$-&XY[$:FXA
MB8J--ZP)!WO$2G".%C2CTC1]8V7BAK^>N^4T#NDZB$"^*UIS;M=;$?.X0<CP
M+\M.-YP+?$Z"*(A#V$32@>S.'P`(8D;#)(T1BY;%_4<L4,6?*=IW,6?U=LQ,
M;A*#+J3,Y_`QY?!Q*1R?P\?G\.EYX?(Y?,!EZVK:.7S^_;W/X3.%'#X'AX?Y
M%#[F%#X_.'12;,B%(*$494%)DAO;=4>%!6CAK-"!HGQHK2=NA'T[#,7Z)[V3
M1%:8O`W>Y(0M![_4=W'K#L6>;NZ`4C(VA*)[!R'4Z8%93BH#X'Y*J0!1BDU'
M&+K;>L4[C[MF8B4+2/U+I#NTZ9.TI"'WKA>K@T3V@?"&76T)#?K:F]`HQ6<D
M<?B[VU.V6K$X"ZJ^?PK$YR^31"S=%XR?!^'3*3LEK.$^L^ZQ<ZB9>Z"4CQ6I
MPU_QEM"X""C_-8@VY);P#"6U<)2@3:DT0;&+`R"NS]M=6`Y;'<@^.Y_5K0*X
ML7`!5!M1<K=.0)^'2U5FKV<2;P@46'9%0W%V:^[DMAUV&[JQ`TI9V!"*[ERJ
M,$;.2!)RFN%YLRC];F>EF7KK+3=E;Z12;\F"7G,XPW-4&B(T#K8?OR)!4HHP
MJTG0!K3(0*L#12D;/7&]IGE6!-F1E]T7O]#T2>-GL`$M`N]TH"@%H2=.(8C"
MK3!\DKW[S6-"?M\(Y,Z?I6X,D%+/^(EQ$^@9T<&4Q\RGR_/I\D90,Y\N3RO(
MT=/E_;Q<JW)_J;)^32C%5(F*X6/9?EY>18J$'<V6'3OW+=-@:(F2,0+6?#)'
M%,D<?27H$3S./AOC"`YCGXVQQVR,#E\(27=LAN$LBMB+C*-.9O'\CB2$/Y/D
M07P>.-*TZY3+UK(3TN."+<EV40>C%M)N*2TCL4-8U2/H,GA6:M/%2H_!$]/T
M>="H<FW9R=W)<1BM1UF^>H?O!>-G;/.8+C;1+)3.-<5K7?L.19R8N8.CS;G5
M!&9VI*.+'/,AXD6(^)_>^Q#Q*82('_S>R(>(FT/$_S+>I5/X1.:;B-PLLB".
MDT!,O5.9#R1.LL6WE#-3')-2^BQPSU1GB-NIWG`9^1JK-[R=;T/]7@GYC=3!
M1OJ=WT@GL9$>'`#O-U+S1NHP9!W>"V:<!_$R4YR3MSW(;?"6956110[RG>)F
MDR9I$,]IO+S>`$>]P<8O!Y[V.C[*H*`!V(C.C7`HC3\)P#2YC&\)IVS^$V=)
M8W<=[@L]J2/TA:-42)"5"!T?PNS=OHDXVW`Q>;;H;B/)RP;S^:O8AVFR-])W
M]ES7`7;V7NL!<.I+!T:@>Y)WJ-+OR\CO-+_G%4KSA9Y6*.@+.#5N"%8>G?UV
MP?B"T'0CWWX-HY*:+_2DDM`7CE(E05;B2[AT\,3+=@!Y8!WD2*$<O[<5LC[^
M42HCP$9TT24]'IN^$+I\2LE\]DQXL"2%F7++:=AP18[[U?Y/PMJO'J4R6[,<
M7<$Z(^5)JY-8GVK>_Y=M5;W'+T]3W?MD/;IWN`=37Q#H1.L[?;POQ6_W\>/4
M_98"Z/4-,A;];QQMQYT!G3[?WQQH]_ECG04MA=#K$W`<\P`X3X\Y#SI^OJ]Y
MT/;SQSD/6@O!\`(?XSRP/\F/>,IM^=7^G3-'J.Q]L5RAXW]R%?#W6*?YCB2I
M0%40D-T=;4.NR[_\(A`;.Q1P$"R=!@D.0I'SX#L?/NC#!SM)SH</[D3EPP?;
M;?D^?+!JD9S_OA%T[7/#)GEEL"#.;95K%C^+K87,^[T#[/K=0\W/UM\]+@.T
M/=N/)SS12'O5&3^:IL.?'5S1:Y_]RO2\SG1\(8^#D?YK-K]'5W/XLX.K>>VS
M7YF:UYD^?-JNSK2(G6>+=(.H7P>P/]I][5`MM?S:<2FG+8N/)W#.WKJJN?VR
MW>A,2&&7;GY\.]L:I?%,<#-*QS5C>A56G]F_D$\K;12-P[G5$:^137\_RPX5
MV_'$V[8T*/%,M8YXC7S\\%/M4+$-7RQF:&*QS1EL<\7/D:YB,D1(CADM<!FG
M@F[Z&)%9DI`T&?[FW^Z+KF[Q[;!S92Y<2#Z0*_J<E5*M('KR]CGX%^.G49`D
MP!UJAY[Y,M*FI_N+_B,M?M%*?.AN@C38[W&_#E9P>8R.O<WJ"_9V=ZG=98KJ
M50-FS_#Y\4\W2<I6A&>5F.3.^$37R6.>E?N:I"^,_P:G'F_=L<A#;M_1D5'2
M58M9.ZX,;W87V)QP]AOA-M+40-;$!T%.5UX@W>@6YP<>S(DD!$X]K&HNZO;5
MFZ<GKB:%Z.Z8H;*?H+3,@+G<-(#3DZ".:G3>=7`UM]\-[;>_R8I32S>Z'$?7
M+`ZE(R$MU?^$BP,9`8MB06K`Z0E31_7PA;1D(:/D"WE,!/K*BDTP0*ER4PU@
M@D(`J!R^KE,#2\6.I0':[U80T/0$H:(67<J`\4NEHO&UM"PTZM`L](5&\1<:
MW=X:R&+4L:J`HPZD>'<!@4RAO!I,6Y\SR==W]=4NAZYVV6^Y7%_M<F##TU>[
M[+7:I<M01/^`UQ?2PG$L\(6T>K3>>RJDA>HN^Y>$+#;1%5W4XP_:=#'>6I>Z
MH`ROLB,6W2V8QJ=S1R0KQ*XY6S&>TC^R'7,;!_G)/E3!9A1SR()VE(GI@X$E
MZ+PM=?2S&ASGKV&TD5EP?V)L_D+WN[_"O:GOI'!W*CJAE+<MP>CN<32*"I7&
ML04WSVG$16O,1*)+L*%!>1:&F]4F"F1P;FG%L1>L80"SJ%4#3$WX2D:@>R*J
M(>*:I/:B+P&;Q2R!IR;2C$!TUO9EG',.1MJ\^W;KOMN'6W9'*?3V3$#W3`Y0
MUK:&EZZ+PNP"NR`5L0VQ^MC0,5^=G+^N25C;/.1O8I#A'Z"T_KBKMRBM$77N
MI?6)(B?O9_:)(J?A9_:)(H\[4:3N]-7<#Z[%G'QX(=$S^2PFZ%,+9T6+P2S.
MMQ:#H32@#F70E/S9`$'_(`%_>&$':4UMC$[*4HQQ!#JR8P<Z/W8'.L3G[2^U
MK$;IKA[9*,>B(%N63,D7KJ#D@FWJD36'#=)90;)!CD0_M@R9N&V2$2)@#U>/
MTB#=U4,.<BSJD3%D2CYW@)#9(B6\%QT!1^JD*-61CD!;:JS1^_G']`06WLE!
M/7[*C[CR["D1PO229-CG/M-W3Z+Q&+5\L.3P5.H?+/D'2\@CY-L\6.J3[5_Y
M@Z4^WW[Y!TO^P=)ANNH?+&$1AG^P--6+Y._]1?(D+I(/]B/ZBV3S1;)#;YPB
M/DX1`X<[SLT4R_;)@0?KCB0;(8:;Q<TZWYQDB?3_9(+H7P4=`C:O[DM)LN\_
M?)A;GWBY\I/U28-SB\`'QTW>IO'!<=.P:7QP'-K@./@`G%U<75%Q"IQGR_QE
M5CY+JL#]9K4*./V#S"]H',0A#:++>,'X*H.[(\\D;E3BZ&FT7%J'CH;2DCJ8
M1<-[1+NBF+U,O.5L0=.KYKO-GD<]4$?JHQZ5KC18-KSKMRNJES))*9%87@B&
M;)U.&QHO]W;G"1'`Y/PUY8'`6PS!WR!3R!T"!VKB`0@<E=(>(HCA??'G`9<)
M$\2):'M/-0OED4J^$5*26]?00X8H[)<N0Z#4DF[,T-M#8SH?SLAC.KPK0?T5
M5XX!-4:N#LE9LG)9,(RG;P\\B),@W*X6;^46X%S6OF,^"UMT=.\Z.-+0FS;"
M0Q>-4T81/,*J`0`5='Z<[3"1&$PC.DEY#YR_542RXOE;13P>.(>WBM(`.]UP
M+E1D]IB(HU!83Z:C@<B%`$&@/"6`I.#;))X83Q\(7UVS^"2(?[MB8@^<Q?-K
MEI+D-GB#++`67795A2VZ.)*B3N68+;7HWFN>;<@#*YDIE"0YD?499P0L)IX:
M$*?D=)2A>SRY4[.VD[#M#)SJ]&L[]QR^=-SCS#AG+])5I)1>`Z(AKST$=@F5
M:$%G>ERQ>"F1E,3(ZF):*\0.N##!]<`H;1,3@>@B9'^)A6F_X61>QKPF-2U,
M+BP8QI&,+-6,*4E#EW(O6Z#A#0MJVLV@4A-Z650)P9,>[Y[P9QJ29%L`4U##
M]K=/MP&=5VRAM^']_WW@X^JFH`_<7<W!ZT"&.&X3`<I'W$V7D@:B>-H$0+CW
M8Q[I=0`H#CM'P6!N)[((-E%:I4"G-GD]94Y7VU3\IRQ)$V&FSR*I&()@M%YR
M.[0K.M>F2ZERMK'+L?'@G]]UX,(_ZTZ3,5VK/:BX)'KX,+?/01PLL^7D@A#X
MO;4.))<'".+(`&LUJ9B*/'3+RTWZ1'BN3J"8U`"YD`"`B8@((@V=H]3?DOI;
M4B2&H+\E[7$KG^XMJ2(DY9Y$D<S,3V)Q$HUF\7PV7PEN2@=%2I])OLYF`:CE
M0)8O-'TJCU@3Y#@?TP>?]?4QE*[6H1F,SN)1$#Q;R1C9Y&91^LU.%W4]]8H%
M]IR2EL"DZVVH,7V.5R00IZ0MD@V_&"7)\%[&;ABX\BMVP]:Y:7P?DC@01C]@
M>&EAZ@9R!<:]Q7^D_D2%2-!M%`5ZO\3)FH1T0<D<M#6-<(5TE'#NK%#]]&!:
MXH;W(I67(]`YH0;8G:P:`*[V5Z.6,)B>$=ZDKM><O=+M4S&8T3J0XHT>!(*9
MV3!-Z"*O)O0&!\T6<_@+%H<>/_^"9807+*J4A9F]O/?=%Q?MBJ2%5M"[M(5Z
M:$=+I4:9F`6)P[]^OV!)2O@I3=].02DHVXLD^8UVE)P&R!CAY?7\)>#SY)E&
M$;F\@M,B:T`*CRH$@I+),#'#9X+Y\D13<AL);)+K?X!LUD#D7(8@4#(9)&7X
M=+-7+)G%2Q*1!%XGE.V[*+]Z.TKN`F2@BX8]Y61.TSN:_`;OFXKF8J.L-Z.4
M0Y.(/J-=M>:)C/#4&23-]JH)4FK'R=HF&?HPUMZ6Z'6V:JD7:*B]O#Q7VE'R
M%B`#YNT/@RS-AI79L#!C9FR3"%4D0Y]9[`FGJ;#,?XK88Q`5]1TNXQ#.:F\'
M762Y-T"CE(*11(507$9@+1;B0,7AX"NHK8B[JK2AE$8-?07O';I:SE?KB+T1
M<I^R\+>;##/X$&2"*TY"2CB4\M&0I9"50S_H&>4D%&.#`H(;BY?!U4:4HJ@3
MH.!_GX?2"\97A-^\R!6R2!66KY@*1XLE_,[Q8H)'*0D+,A7"Z?,TF\6F/CQ1
MOD53'9JK@BE'YS9@4#)>08Z"V;X<"H*0W#^]]R&Y4PC)/3A:U(?DFD-R':Y(
MBCNV?F-N^PVJ/<JHV;["8E4QDOGO\O\>@X2(7_X_4$L#!!0````(`-"!;$=R
M=ASCD)0``!BO!P`5`!P`:&=B;"TR,#$U,#DS,%]L86(N>&UL550)``,W`456
M-P%%5G5X"P`!!"4.```$.0$``.6]:W/E-I(@^OU&W/^`[=V(<4>H[*KII_ON
M[(9*4KDU(TO:DFQ/KV-C@CH'1^*8(D^3/%6E_O47#X)//!)D@@?RQNZT50?Y
M(I"9`!*)Q'__GU^>,_*)EE5:Y/_RFW=?O_T-H?FFV*;YX[_\YE#OWOSY-Z2J
MDWR;9$5._^4W+[3ZS?_\'__O__/?_\N;-^2L>-YG:9)O*/GW?4FKZG-24G*9
M<P3VVWFQ.3S3O"9/=;W_RS???/[\^>M-B_*EQ>`_?D/(FS>*[H]2GK\0)L_7
M;WF#9%?2I&:_DVU2T[^\_?8O[W[WE[?OR'??W[]Y^^>W;WL$SHK]2YD^/M7D
MJ\UO]6*>D*NKVZ_):9:1CQRR(A]I1<M/=/MU0RA+\U_^PO_G(:DH^5*E?ZDV
M3_0YN2HV0HQ_^4WON[X\E-G71?GXS3^_??N[;UHL(P3_UQL%]H;_].;=/[_Y
MW;NOOU3;WQ`V*'DE>`.8*'`FX0#Z\^\4[+MO_OW[JSLA_)NT&9T6:\*EP7OW
M[;???B-:?T-8=Q`B.Z0L,OJ1[HAH^4O]LF=*4:6L@SE%\=M327=ZL;.R_(;C
M?Y/31S:$6_[=W_+O?O='_MW_M?GY*GF@V6\(A_SAXZ6Q![X=T))(WZPKZ2TM
MTV)[5R=E/4OH"?Y1Y+_(YW7Y"'MEV>^+.LEFR=W#7%GF:SI/3UJ\M?N8.6(Z
MKX\[S``RUU-YO3M6TZ,9_^6*_360CWZI:;ZE6R4AQ[>X94%>N$U!N:5=;`94
M,SZ+%.7HLQ\?,O9I[_[P]MO?O14?QG_Y#S61GN;,VNJT?KG,=T7Y+&:ATX>J
M+I--K0B);_B7W_B@L&;^12"4;X8?Q9D-/HM-K\6AW-"1..(__^'],:"NEN,^
M^!1_=L\9$Y6O>6C^YH>[WY!TZTWE/R3J_VB7/6S51"0TZ8&3GQ7"__GOWW1]
M-.W7TW*H,4FY49_)_G1T30/QS:9@<_V^?C/HI5U9/'NJ2#&C4P\5D[#8\Q\3
MQKLHM[1D:\S16$6H4MN&GB`01+4&'(ZC8B!_)+M)=-$NJ1Y$/QVJ-X])LO^&
M^ZEO:%97ZA?AN=Z\?=<L8_]K\_-_L/5-3;FX]\E#-AY&?6/3V:/&19IBEV:9
MIS'2-KL5/8H:X/97\K/X_<BNPC!(A>O[]1[@GQT>P%<S*[KY^K'X],V6IEPI
M?\__X+KX^YXNLI_^XXHM33)I+:=?TFJD)8;61L9QZR)5M`BS3`_UA,U*J(%7
M&BA^5K[E9]YR9!TTC4]A_7B]!O[N2!HH)3LOGI,T'VF&KJF1;M"T6/%TC)9K
MW8BJ7>7ZP$K?E*;)7X^L:]K!*,S?J]>RWR-K&<(,S#8W])+].79^9H#Q3-P!
MX,[&$\;(,W*?OL>LW*)I9F;>1D1C+-/S=/3,4W0/5J^^?SB2DU2+VWM&UK"K
M[3>-=J^B:;&3U#%:[B1'5.U.L@\\6??S'^/8/0Z&HC!_K5['_G@D'3ME@FVY
M<!^RY'&D!=JV1KYAVV(UT[):KF=CLG9%&T`K36M_)/S7XZJ:?D`*RQ?KE>U/
MQU:V<UIMRG3?CRJ,=4X#,E:]/@B>!FH8(RKBD#I0'WM(4[7L-4:BG;JATROI
M`%*OJW\^\N3;GNV<L^6"81;6PHRFXR$,VKRL98TW08_)PV;J`=9DRI:M;$>]
M);P]CME;/X3::7P$JE?;;X^DMO=EPE,6[EZ>'XILI#W:MD:^8=MB]=2R6JZ6
M8[)V=1Q`*S5L?B3RU^,JGWY`"LL7&TX2WAXUC/.1/J8\RI[7U\GS6"=L((.P
MS@@$*;RC9XP5YIE0AX1[ADBCL$_72'AK#-$?P]AIHD!C2(.VN@Z^PFKK&7/A
M99)=YEOZY=_HBU9=#3`#?1W#("FL@366QD[)0U1VA#72V::5B&;"VF/06M,0
M:M1V`FK0VV,=UYP=RI+OZ-)JDV1_HTFI7XVZP!JIC6"+%=@EP'(=MG"PJ[$)
M46ERTTXD`.$0D2Q0G:-:P#K(H-/'/0#ZD&:T/&/R/1:EWA-K(09^>`B!Y(6U
M;+%\\)@XQ`,/<$;^5[01U1B#\]6/FL;UC@`-2HI]?N2Y8"B>GXO\KBXVO]P]
M)4R!;@ZUR`1GZW+]Z@&`,%Q*V!"PUA4`H=`6&79>H!6'A<1X^2%`B8`](1*:
M],!C,`B02NB6)E8\@[D<Z[RJ$5E.01_IOBAKOG6MD_HP/F:%@`Y-1`^*91Q6
M0=#,PL0%9!!:Y+$I-,N8%HI(L"A,P#[8.N4W8!C4_EA':%+8'XOLD-=)*:<T
MO;X;8`:*/H9!TG`#:RS5GI*'Z/0(:Z3,;:M<X$2AQ*81U&CO!-2@ML<ZC)-2
M_D2S[-_RXG-^1Y.JR.GVLJH.M-2JKP-VH,8F6"1U=HB"I=9F-A#U-F"/U)Q#
M$0%&%!R1@#$HO&O,-8IO1#$8P+%.^*2TMX>'+-U\R(ID?'/$V#Y0]'X[DG)K
M6&(I])`T1(E[&"/%E2U$-,6@JKJ1TJCG`,R@DL<ZO5-'C%W\Y@/[9;R8<$"-
M#I['4&A'SP;V>(?/4P:PX^<1WN0`NA_D$Q!Q'$&;AE-["#T!-MPP.-;)X%!.
M>63NUF4-G%:;^W#(^JP1`5NCARQ\=+J':=+J)KLB.KW6#:U%LP?@!MW&/D=$
M2"N_V7U(\R3?I.P+BBJUW$OU01FGGMM0<)/1`<(AIZ?;.7HDK%L(35/8BQUI
MH8D"C^:"JI>NF!/=K=CS[JBN9V*G547KRF!,^D:5+SIL1#$0/4.(*7RBY4/1
MUA*P6,2$A4[W^]0,F&W&Z-W=Q?W=D5-$]>,T4=DQW.M0SB9>:=51`\Q`5<<P
MB!IK8(_CPTTLW$Y;BSD^FT\$T%]BT&#3*!H4>0*^SG7@^?I\EE1/I_F6_^?B
M[X?T4Y(Q\:O3^BPIRY<T?_PQR0Z3]!,?')6+`L)!T7\O\5`=.90SV+^#"+;6
MPZ!$=80-_X-V\$=.:_'2EHE=`='7N?2\8-[8;(H#$_RZJ&G%ON>J2/+J(]U0
M]D4/&;VF=>,ZQG.)+YZ:7\!X.'..KYBX"R@/[O"U%91HN^QJ$$C9`IV0G!XY
M8NJO0-.I#4XB]EOAYW3/]T/58+8>!ZIL,"I(I85!,24K>U2S,7$"FXB60!NN
M:AJ/')JR#N9$U0W@Z]P6GZ_6E_DG)F=1OC!;'"F7KJF1=]"$HKLZ9J@J.V(`
MUM0^GE+0]C?R1JR6]CQR<EQMU0[61$F'4.O<,I^OF[<EW2?I]N++GN859=/'
M3?U$2YL#]L!HO@Z"@:+@'J*AZCV,+]@<`.24E8@6LAGLS(]K)#[J,;$=$/(Z
M=^F7N/M-\4SODR_=(FSB]8T0K?.?0B#-`4;6R%.!CH_'C#!![R8&WD3JY`OM
M+^://3681U0S0VB`U[EUCQ1:M854;:'4`"%4'^VM>Q6:H?%3@]9VI/1H[35G
M#A>5@P:Z8I#3Q<[/6:J>U^RS`<%_,]A`:35@B/IK%B+`\966F>=!UI2&4G+6
M\F:HXE&<#EB&V:#N.HR5KOHC;"\_TB2[J.KIC50+Q'BSV8/`W7-.68,\=J_>
M.V3C.>"B]=LM01NR;A-:LE9"1?.QUQKFT33O1OO`*]4#6*;25<UW_-5E?KK;
MI5G*!*_N#@]5NDV3,J4\!E1LQ*]LF_"O19K7/S+P`U-*C?(OIM4SD_FTT`QJ
M\>>@1WV62.05)IK-J$V:_ON!)TT_T_JIV)*T(WE\HUZNI5KS7T!VI0(,2\)7
MQ9Z6]<LMTR!1J%Y%"J>A5@AH&["R@")%JMS"((>HK`P]8E-F.LK$%(PX[FYC
MMQ&<MH%40!.4LF&M5,]AR5Q:LY%-'S+:K'%I??%EDQWXU>7OBF+[.<W&!<I\
M4-J9$8""-`'"A4.>YT",/:8S-[UV(;IE^I;N4AXK8I.60FQV6Q&8EI?*:*8I
M"/9*52GFFYK!G`PF@VL6055_CGJ/55C]^[AZZM9%I[[%<[`LC44;XM(&M###
M5\'BKKX!UV&D-9X(JRO6M%K]A/GZ=<7F&[9CJ%.Q-Q#53YZ*C$E9R5V4(<CJ
MB]9\)Q@-18M]A43UIQ[,P?X62K-]3^?R]/WEU>7]Y<4=.;T^)W?W-V?_]M>;
MJ_.+CW?_1"[^UP^7]W\[\@,[OGHTL30XA96*0J#8HOU^@QMP:F]!;CJX!<&Y
M[F#EX[[S8$8?7WS(.L@CGV\`QMAF"\![$.@5(98G:-\F+WP+Q(R9_5(>Z';Z
M5>/ED#_F*$D;@HF:INTA:I!$;1A_[U1M`-E)LO9>XHA(4B*Q^F881_*VCVH9
MT[=!1%8JDS'?3D6^UMU34=;WM'Q^7Y1E\9GMX<=[%!=8\QU&,!1S<PF!:EL6
M9F!#,M$8SU.B3%N1\\O4]5-:;ID5\6CLECX<.4CD'/:)=9@Q5JJSL>`RPX'>
M%Q]I)AZF9P-@G*'<@.I:@QD0YVZ#4Q#<"PXV=O!;#D8J%K,H)7PTA@%0@>EE
M"`M.](4ZWA^J-*=5=58\/Z2Y>"/ZK,AY<4DF/_NK2IG$XF<U#;[HC6<YH:8O
M%A!",;[E'X)JG(O$`1OO?"ZM<;?@9-.')V]4TN5Q+1M!/R>6OX2FP3/$<Z+O
MW-`Y]VVAMF?+=F'`&#AXJZ6)AYOW4\,LY&@V4#[[)/AVZ)_C.7OO">U,30;!
M3E4\5)(R2!ST`!XX3]F#@BY+.<I0GD^^L@/-8!GQ')7_D%>424VW5T7^R/=V
MYVP1/E)(*TSS!7H8%`NPLD==;)DX@==16@+M00_[[4W-?HPL&F`?WHG&&\`-
MFA[/(?V,U5IGT<MW.U-:\S<\/5K'VO-,/P?Q&L%2>8`7#A:Q<6U\7MUV1Z.@
M&#N>/EF#CX@GT>*<[BB3=7N??-%.[..((1"\+8?B`$>JC`(3"F?-".#F7C:Z
MB'3%4B0<OW0<S^X)K`6:.BHN3(/%1)D.8=Y'F7=-Z'NDL*&`63&`X>8_&K75
MC8]M>V-4QGBR$_CK8*F\9<.+X:F9:3-53@"D*LEH@<0IQ.@6!;?\HI4?O.BB
MF4RW-&I!9,7%/M"1RRT"QG]:9-&&9#".>%("P&FCX$31T*FA*R>#XJ1_NA,^
M^Q#_).YEU2]'#G[-R>GTS^+\73Q)`;=EL_027Z$KWVN!Z,II32"PRF>96&.7
MR]+P\2F/-4;O;AZJE7HE7R'];^_>?OWV+0]YD4\<\(0DA_JI*--_,)AW;T_>
MOA7_1RKQJ.?_1U+^1-96S!I%]\(G^<,?OR5G65)5Y+H!)4E-[IA6T^<'6I+?
MO3TA?,0%XA_^]`<-\#G=-+#O!.SOCWT5TJQFNK)<4V"#K<638]![LU5;)]O0
MW%M_#9K1%ETZIN@KK1$3K^55'[>_IBKRUJR85;TS6-7OWH+-ZI__?/+[/_[I
MY(^__[/;JACL.P;[^[=_CM>HC"JE7=(-(0WF%,_!_.EVFTKI;I-T>YF?)?NT
M3L9W'1U0*K7:`(631FT7`3=EVL@+GAZM)]&F0K?-A)=&?)/F9",ACIS\[!CH
M::*S"<&@^?&<XG^D=9+F='N1E#E//CW=;`[/!Y%X=TYWZ28=[V3@",VW`1!0
M3`,N&*J5@-B"#<9-K7>-0+60K6PZKM%X*,;$?B"X!E.*Y]B_)[1([6;SX+ZD
M3S2OTD]4UL6\*BI^__]F=Y]\&4\N\["[^SQ>V%AW>N:(C'VOQU,&G[L]/J1U
MAEG($L9]1)(QG*/?[9FE:KK[/7Z$##8<3T+#-`#C#.0Y`WBA`G<!CF6T3("G
M,U/<X2%-I0G1Q1:A\XG,&;4YGJ-WUQ5Q\^FB%1Q8TV"=6@9A#R=-+/U/++64
MC,>8(BP0G\6`-<2[6H'1FN(YEF_?.!4!T)N=^(C3+^GX'-0)-WYJ=P*'^[ZN
M20R<9!4;&X^7=,?8;6Q.!)MO=D2TD)]Y6RPOY1K'U_P\[A0E]F='^Q*?%\]L
MFS:.-1L!5+1Y"H`3;S8RQM%L+7VW2D_13+HL6X^LS9;AFT9V-;`!]??Q(1-:
M^?;;W[T5.LE_Z0YLA#37WXL@N>F@40<S/FH<P"S23+=\RS332M^LF6:TZ=FB
M.MS[60(<63GMXUA`^F6>?AYCW+<%VTVS.4+D^N*,_X!D(#U8,<"69<7GA"G+
MAZ(\+PX/]>Z0J1(CW7,SAE(Y<W!5<,T+%R>T-D=<G&G/ES7@Y6T?BFT832&1
M75&2;8/&"^4(O"-'T&9ITS1^YD<F]J7B,)7B-BEO2K'PW8ICX%M>["0I[3E!
M+B1MFI`1*4#FD$O`@,E$%M8S\XM,%(TI1VU6!/DJS9E19EE25F1/2YFW\-M(
M5@LP57*D`IGQ#6FID=JA$+HZ;9-8K/9G`M;:W00X@+V9!`IH9QJ6,^UK3,EH
M5RKKIX6,R9",.N$PH"F>(<07M>%<BO0N@-$,`2T&TP`&,Y:A(,$-I66WR$@D
M%9>!R%R[^(QC-/8@PU`XL3]<KY/]IDMT!%B&!MIB'GWH8#:B$2FXH0QY+K*6
M'BF7R?1R4N.S&YUF@(QG@*BWH'B2"H8?<)7^_9!N141&-E#69>[;$FXTK4U9
MT`(8EUO(@%9F93[3W,PTC7:7=2ADW^+$9'L`57(8H8V"WAKC28KHI:<#0Q0>
M&-,+%F&#$QZBA;J&@1&6`)#37]:(.R#AHSBV:Q2^H8AX<B9Z'^&(0P`@I\85
M)@(!$"64,2V)/5C(Z(TGLJ@#1`-L5@*--\156V$@O#;8X(`R605FF,$A0EAK
M\`\P&$B,K.!.6H&$."&7$<067$/M5G][5"&>R@D3P<TA!0BHR0C0@PD08<*:
MP\PP@HV.=7J()H``T@.WA0!"!^_B*:H@;U&T^8.&\B(.J/8=6ST4TM.U5A%P
M<A/,3-Q9"`;<KH)(T\#?4+C9-R7W*O*S`CQR*I1KB#7OSAH08D\C^$@_T?S`
M5G)Z73<UM]=-1\U(ETOU3)&ODDZ8>%P<'>(JM6Y^/W(M'..8:6Z"CB%73S`5
M3YCV(ER-2`9U!$+WWZJU0"]/0P3*@Z*X0(9.)8;0:?/".%@_R!K!>[B`X2_\
M^FQ>BLEQU068OSI/7S29K%X*<P51F!7O$B49K1J![VCY*=U0?DUV-$X.*'6/
MR`"%<XO(+@)NL3@C+WBE.#V)0?7$JA(+.U&PA]]:/O)M(L<83^\2F1!BSZ[I
M"\X?HG<H_!A$H^TM"+JJCYDCW973<P!<D],@#OU;Q2'BT>3)X%G5N(../1E&
M+4\->Q+#7@1W#^*CD\`;SSW2P)O-"F-X@[F4O\:QV7!O,N)/'6D"$?GC65&)
M"KD77_8TKXR;8S"\>H76"8_S'"U4+-3U!(0K_(%:%S%E"2T@V7!(L<Z@#>R1
MM^%P[9@^5NM&C3_QHZIO=F*NX24(FJ7379%-#]Q<@.UQ@Q$0Z;#!)0CR48.%
MG<=!@XE*I%MXP'!K3A7,.+'G9%SF;/9CM%]^*M.:GA>?QS?ZS0#M0<($`.D,
MP<085<^U;,#Z/<7N8JUL"40K'G$GJ8(BGSG8FRV#._8!@G%4-6<'4]C8DRFN
MF`6R"4G,3R,MTS6U18QZ34@%BZ;,4-5WQ`"LN'V\-GN5Z:IX,I(W\34+7ZWP
MP@[LY^3H::O:<=.4%NI#Q9[X<$<S1O/Q.YJS!57&)H_3[7.:IWP15:>?:+.L
M&L=%O)!4I`2&A!,[\1(0-VH(90T/(H(HM@?'$OJ$/$IX84+)`..$30>;["#J
M@JNM@*AX3.J"[9EEK<B]?.?^R#$</T6;1G6`^-'G79S3?4DWJ5B>\L]X+MCH
M_&-PM-$8`@"R?:O.#(GT3)U3%%#0"/:BI)T;\+U("Y'NA;H.1!I7#^C8S]2Y
MQU[S0IT%R6`8\61GC/?_FKVSKKFW8QXTH^V3=4P1(Z0:%L!(Z1AS&#$M+-&B
MXV^+M2.IW0P/(0U:C%(B09^TH2J'W^R:=Y-D&16Z'9\2\ZU-)1\<&^G4$A+-
M!\TBL?P0?XGD>(D@,Z6`98?,(:XL[2M>A)I6OR6T(<)3_&0Y555/B#_@,HY*
MB3U\0^JXIKA(,PN$03+8L^ML.4)5!B:I(.JR)G-EB3+S&NM)_O)/;`-1%GN^
M=&!C4E.9K<T5^U\+MGLG/S*<`^ON?R(YT^I4Y(*2KWCM^=^R'0?'8RJ?YJ1^
MHN*-[2+C+,4MUEX>;-'EP28546(385"_Y0!2?M)^`)EDVY#>-\C56UV7Z<.A
MYJ6M^/Z'2]!\%&>2,C#Q+5_'D*?3'GMTU>Q-)VY3B/$96P\"]U1MRAIQY:/G
M`ES\:)"GYV3'?Q'!-HCFH[`^L,%#QI.Y<%WDQ5#P9KEF.$D&PS=?YH9'T7FP
M6*@Q)@A7<'C)2:RU$/%ZB/+=:E?PVR,?(L,58V(Y`%2#':%D9.AW#IT5?V#?
M)R>T[VG]5&Q[,]?%ER9^!]].H-,=W.+!H+M\M8;^C7B[$4S18%L4-([*_B]Z
MVQ7YDE"S:7D65./9G^"K>A%J+`W^Q96E\EIL`[B]"6T<FCT/NG7</Z5\MT"?
M^7Z&#8?88/#-!/N#T39LD'@Q80[$IJ&4F1"S+/ZOZ1Z)-?"=B#0Q2BN^4_G\
ME&Z>)(N!'3+8)HS`5[-,JF2_SU*Z_9K([^&%ZP;$N=5,`Q#6K5,4NZ%+)B?K
MZ;J9M<_IP_0BJA&BG;ZF$$C)(T;65LOY5EI.3A_Y_A>2/:+CH[."/DD;NM)H
MU:0"P.0-4[:TE$>#1W[YQS:PFO01#;#!\\:4%S60^J,\E[WE?6_7<AVD7ML'
MD"&T7B=*2.T?\9MK!7TR%FOH'Y7'90]:%7#9Q1#)8!_Q)%@9=V_0R`$T8A`X
M4A`@1F;C!8R4&4F,S@O%/D`%`W[;+"PBC0C,B`08[2">#*[A2O:LX,N^`_N.
MKFC$>\J6F<T#J/?)%\K6M769L"])\Z1\N61KUHIU`.O1FG5M)KI`.@9K""$(
M)VU0`9<38GF1H%V!Z`_"2@OT*`&%4#Z)$R</@HK:XM3)%S5C'WN&#F\\AJ(K
M@9@:B@+$DS37?E7CS-_3G.Y2O5<S0@T\TA0*T9L814"^;6#BY7'E0$NB6RG'
M:'GF`398C0;!H/'Q9,-=T]IX,JQM4VO?01O.>E?'#G.-.Z(/7=?VT93&7O-,
MFZ.?^NH':+I6'8(9=#*>YW]X,D5)G_B%CD_-1,,^X6;'[,MPUNN!T15:=&)@
MU5N$BH9==A'`UZ?ZHHO<\-1WTT<8AH^/?/[KHRRZ:HQN9(.%Q5/)1`R1YE/$
MNH^M[M+'7#[:MWFY+Y.\8E\E<[W%OS*9^;W]SX.,[:L.&"<6!66B<I/",,%)
M;PK:`;B5!D*)"B]/$$0"Y9,:"F33D"!UAT62%NW865QA+6::"!:(G\'_Q9-+
M9O'B\)4%?$41?"418+5LYP:^.F(DTD\'[M8)QU]30P;<9U5@M(9X:O3\Q`S]
MB2=O,\></-+K`W\P^V8GJDWWBDV_3ZITPXS_/,T.]:3(_S(B31_,)()B7LL^
M`*>^VFP9W!78YI%65JJP22+1^?)>5%J?E%@G;\@#IR%2Y;>2BGC;IGXJ#A7[
ML3KRFS8+%75B^W/I&=Q"/.6&5/:>>JS';O]`Z-$],Q,TBD4#14*\4>SF"+Q5
M["`T#D-U#T;IS"^.NU\NQ9@8EA/18$'Q).2TM>MO=G)1P*37+!4,0:V9V*IX
MAB<V3A6->2(C%2?U9@ZH6^I'4_L60W.ZP0URN-AM&F)YH&&NODUK:/@26KU"
M/EN7W^2A[DV$(=YT`C+QY5GB8;X6[QH%NGRPNQ2X;-L4JN0+8:ON]AIXE^L]
MN%[Q*NZ$!S*3(NCHS_-4K\JL@#<P5K$KS36,H(;5S,C-]7!QRZ&Y("ZI#^Z"
MM_3#7GRPS&`B?CNZ@>^8EX`H_=G&A8*D[$#)EJT5?=B95X=@*B/U,CCIN%PR
M5$,TCM:)NMJK,-@:Y>,4YVF6R=6MIV'Q'C^/3YJ6GS5;*,X\6-91/,HILN73
MCGIDK)<KV/FPAMW(5AQGP:_K*-BFT(O/?;7$HW^M1T4AI//DGUODW`.>?DG'
M2R,0[#BPIH7%#:/9Q$$.FAE8>83(=!0F`;$3M:#NX,C/'#*6X)=5`\RA+CU:
M["^5CJ0^+WCE[/'!C@U&'>=H87`.<6SL<6S`Q,*M^UK,MOK%2-')S[+]R)IN
M'\_I*8P>/';-OF6T*)O"MN+A[.\I/Y0=Z9D-I)%?"X*BUC;F.%IMX.!6:AUB
M6VY?M1'12'Z6S4=6:>M(3C1:#QV[0I]US\!KM=G8WJ6GC=JQDM+T;'&46$?>
MK<$3K/[SF6R1'Y/NFL=-EV4V!IT74%E/:T^WVU0*=YNDV\O\+-FG=9)I-1@$
MJYZAML*B:#9('!PM=[%R:[R50OML50M$.-2;RYPT<)'8`DP#)G;A0(M]H_J1
MUFQ)1;<JWT5K'':@]KE.+1#2XYTV`7#LP,C#;0!ZU%;S-YO#\T'67MG27;I)
MZTA4WC&NFI<_]?"QOSO;&P%3]$D_*?CBJ0D"C(<S6?B*B31Q>+`%3")0:CJS
MDK?^M`E.S7%J'`;GKU#3^09.(O;G>7NI6F)=^51D3,*J.6]RYB6Z<:;9B!8<
M[!Q$MWCHF8=6EE[YAF9*VBS#/KB*L4:860C0&%L^H0U]C</E3J2Q'#X:)6MW
MLL\J:_<YFY:53I/&5"T4E`:]IX]ISM<1Y'V2V9]+7-$GB3LEEU5UF%PRT#4I
M#]-OPAEC#3/\T1TR\1O7'JYQ1,E7$NS(MVZT(S>U]`&4(23W-6ZZW=+A!DP/
M[C$V([3.7MZTDC\"!G5M>^U===(:K:9]8+G]=L3QU+`-9,-#3C,,N4>@M69E
MPZFZ:A>%&>O&TF#+`]#XHY5M(8#[PA!5$I_UD%147&E@:WZ1&_&1IUQ5:4V;
ME]1OQ5!_I)OB,1=4?DRRPUA?UV+7QDP#LT,*NZ[3*8BW_E80&7AM,+0DW<Z#
MK2C?""*BT(^B$D?YMM7L2A.)#LTY]F"VT`RY2#D_E,SKRP\1TG^D;*N6;NKF
MY/7T<U)N19F$#T6YHZEX[FT2:\`AUX8A%I+#VSPB?!16\&*Q-)"XQC(F;:5(
M1D*LB(I=6X)`'.:*NQIE2ZGY->&TCOTB.98*:^(B2RG'?FI@^$*YM,1S)_[T
M[/[$@UY(A^+_64$]BI<XLUT*G,LBGT*^BF,_AJ;04._B0SK@Z8?A$>TOM-RD
M%;W9W0BNU<0OCNP(CJ`R7=T("&\(@Z5"V,7`.3HV(4!";7IL`RF?Z16P1TZ,
MA>M"X=UY>E,(\&H;KNY`7YN>JSZZMZ7#:-`"K\(<6S\B>WZ@]\5$RM&(>.%T
M-;4!.,M5Q$LV+`\#90IQ,B!:%BV))Y[JIR;%G![5>QY7D:08U`KH?)9HEL;_
MK*-<2][[;=:KK3#WQ2T;F:>DHKT,X<O\X@O[+7^D;$DF"A14-[O3S=\/:4FW
M[P]5FM-)P?\`E-5C&(B4$5XVQ?].+#>)*QK$F2)RU.VHHEC:A5#L(MRXZ5VV
MZR&]UV,(T$=^@]N"[IE??',0B];^#)'*0_R4GY=(*N)97U&LJ9*O\4I*Y*$A
MQ=K$HY&BD>1%_F:35$],,\2O:9)UO]5=I6ZR%4OGWGO!4;S":XM;GA7Y)^:@
MF/`W._EWG3YD](YN&&2=>AT0@&D!3@?<M((?#8`_!_%H<ZD\P'/+16RZRUT*
M4.1#,@JT(M=DWUY9E/&[-*^+09POR@B>IP)[G0T`R.IGH'B>L+0&)Y%\B"<Q
MR)'`<;V(YP>%=R-P@9;Y$2"?I8XDEE1+''7V.Q"8[U,"I7/.?DT.7``)\IZ<
MMI31@A?E_/OA^(\0`7W$JD\0:7S':WB`:.94L/"BPD6^!;IX^#4%11-P2>%"
MOBOAO*$PLX.6IPG#^L<K27C:/2@IPD>Y6';&=J4?LN)SY;Y/9@2=7B.;@F+?
M'C,*@WYI3,?)ZZ[8A(#VBAB'(@(LQIMAYK&W70C38,5>R85-#5SJV[+XE&[I
M]OW+#Q4OZ=F\L)T_GK*)Y9-8,QD,9CZ![J#1EP#6FFRFX-@+-W\Q?%9WGM3;
M?0>WSYVPSZ\.E0@0_I;M.B0=\O!""D6#)"V1(S^FND`7=>\4>]-:HR#[XBT%
M<`4,>J!ZNG"=N9TXTK4:GM*>;]*,#L2^+Y:YQ)`L=-=GL%C@7YE!_GA4QQM(
M4+!K#L&_*Z[4TB9U04I%G>3JC2[V*_];'-*\&O\>U+#L]V?0N`6\,Z//T/A(
M17&0VZ2L7R[DC:CJ=+,I#W3+/ZMK/*</8T\V"[>M_^2#N_SX>):L6)D2OLPA
MN1!>-'M5<#@`>4[RY%%NMG:45N+!+UF/?\/VY8_\ERTW=.8']F7*-'N?9'Q;
M5DJZXB3WA6P9Y6.7I)JC@<62P9EW#R4FC06F-&`HK29IX57HK?_"YC)G!DJK
MNOFD_H<$69_8^8&7&18RX[Y/&U"$+EZUEEM):W'4<YY6XHV1\7+<#-'59YM`
M8%5B,[%&J[FF80"JKC;&ZVN#:))7D'*^D.'FR/ZLV"JGE*<$VP;KZ/73C$.K
MJY0V!9YW%6+E>B;OQQ>TQT%K*U"_LLD4"*^\B5$`5+=H9`7VB'H*KZ.:@&.D
M]75/-/!KY.%W,]`GYC^*\N6G,JWI>?$9^<4$+7VW"YRB*17X2-F$Q^9!-MN)
MQZH$%/G,P=YL&5P,TQ[HT<'1L'CAJ%QY$`Z2GGB(9U6=;Z7JY/21+U@@2RT8
M9YU2]9GX$6R/E-4#JFR^;1Y+>Y8//$;S%I^?YDR\$!`]]CP_O>#G*0_^Y-OJ
MIF3+BKI,'PZZ.WCSD`=/VH"1$=^Z\148\03"6P#@$84?W6Y2J`]E3@:/%HND
M^5?TRO%,'30\PP.G8S@7B^<4G#FHDK)5TCF5_^W%<)M"28:C'G_$;EZ%(F)-
MKIZ"(@<S/-A[Q#:@5-M3;7'!I>*&VSO?D%==>*@I2Y.'-(OAK&.&9NGF73`-
M@XW&4P]Q^C'-$[351[JAZ:?D(1N;@`^*T2XU*($LTBP<]FH7PMAGL>NDUPLN
MB19^)-DTQ69F%A4!&)@.VV!:\=3)FW[&.=T755I;"NEZX1B-2X<3R+HLX@4V
M+SWG!?:E(:@,3#7%9E4VY0"8E1;=8%?Q5(R;?H<*.DWO?8%@C7;4APUD/QIQ
M`MO-D.,">^D1:JL"J+A>;(:B&W6`@0S0#(81L-:99B+DB^JK;A=L#4OZXYJ7
M:Q9<A!H%<V1%,9-9[)TVXT^UFV@D,-]*11SRF*=<Q9)>-UA?@/)J^-KH61,#
M01UU52_FZ./]D\QN;$I8](I-E&SM4(J-OKS.Q#66_YX\/I;"%L@G51-#\"$]
M1J3'B3S13&1&#HFRIK1^B:*6Q;3C;IF<2;H];RX+-TD@I[E\*TS6"G&Z8Q\B
M1K\,(A)HZ>+S`8'7-$!1%BQV(!R4T<AW\N0UT+J)@\7FK[VT#[!2@M$S.''7
M"?EQ]Q;\E.T^^4)](F)6+,M^0X<5;.=A$3'X'D3/>]%N1$.RVY=TRZI4OEA9
M<\B(`V9V#0+M7;0$#";HJCQVW+"9="J]+P*$S8PXEK#9%"=8V,PH7O"PF8[S
MHK#9A&"WFVFJJ70V%^ET:%,74"!-@VZPM'@R+\QQ]MODA7L+-GTW6<Q7W0D>
M^#0(0L1Y/F0E$OC$"/(!@<]S@:(L.-N%<)B<,^TEL#C<39H\]]XA;VS6[:61
M'L=1=GJ&I_#>1F/_\,O8(P/R1_2N2K!V-0*O3*NB3C*W-7LQUV99M7QFT.S?
M$O>\C_I:R@V83=:'AL%,XTFC,GR,C*$M*"8"(&`W6QN!D.8+$'R-8B)V,986
M$[%0UQ03Z9MT9^BIHA'/9?,%N@BU<BLM@[7'DY#%UA3J<4E9(5J5FJ:5*#C'
MOUA5H1X9SQS4YGN]4%%L>XZPJ%MC3P'`.V0?N@-+YO%3?CVTJ0Q.KJ\N_OU$
MG+[P*X,<0M4,/ZX)SU*SB?'Z43&8;3S)7LP);2C=6JYBF!*Y90H\_V"1.SJV
M:6RZRN#1Z.)X`^S/Q+D$ARF6^^X<&K>!6]GV`>6#AY'>A\+7]:G7P6-A<$GQ
MY,GUO_4NR>C-#G:AT1M/XU+L>.@N`R0FODMPL?4S>2LU9=(*01IRQ5`BON#H
MKTE6@W60,!@D2GY>F*4]T!X]T4Q+^K#6Z"EDV*4\PF5C*,U^ZNOD_F)T!NFK
M2NYENZ\YQE,$9/(IS-?L:5F_W#(-J4_S+?^T/0=Q&:03T6229L0P1ND4-*Q9
MVMC/-TPCU7;.;![WXC/EO@$61U=4049FE6Y]<MNEA8;!,N/)PH(']F9'NF='
MN->.;*]W,*5GONQ@2D-S<C`%CUV_EM`U1LC::*;Q9&H9/N9#FB?Y9L'!%("`
MW6QM!$*:+T#P-0ZF[&(L/9BR4`=7N=\I&M$?3$%T$6KE5EH&:X\G6VRP$W\J
MROJ>EL^:ZL9..%VX:`"''Q[2B1$@'#1BXQG^Z6/KPSV\.FB;>U47I'Y*2UDY
M].B3HWO4[:&=(8JAG'<\J5,?Z;Y9<-_L;,;@A&O+>IO@4(S!*0;JOL_&#;S-
M,Q+I2D<U`'Q;%[%EN%5@8AD6%(-EQ).MU+=J1QU\"*AFLL"M<N\C-^KBS<$0
MO$RST8%-(X,2U/%,(^XZ]+"N-)A,/"D_?7-W/AWA!M5,*6%,!B),L(D%:#+.
MN<5D,M;I)2*+`6F$=88!6TR<V38J\OFA*,5=4\TNRS+O>&!KIB((-OKLY"$R
M8MU0?PF`A4,]";=36F>=IG+Z\4QE/EIFG=U`A`SF&T]F"CP^,CM@.#M0N':`
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MU==X#G+50YY:?9TVM<K::T+2U"DS9#4=,/!^Z=2LH.J!TV/KJ&:T-`K:AS)H
M)\IAJKZB\W51T^J^:.(!27;'G\,3$3U3BAP8046ZW`C+2^3"I5J690-G9LZU
M`=)H]\`<DI_QM+"D`R8_*_#_<^18%5PM"N_.-!0N0]W?!E`C8'GEV>JDJ:F\
MIEJM-R>JF_CGM-J4J=`#MF=\GU1I=;.[9<.J.N&>?JG?,T%^&0WQ?`+-<,T@
M@#(+SQ<<)YMP%G]WFJ$_6:6V`H;O\_M0Y&<.1P3@D?W@`DV;K`WFT)KG*E<,
MBJ2/>;I+-_P.D"Q:E^:/MT66;E+FN`SFZX>D0B(P))R(B)>`.*8)YNDV1QBI
M+@#R_)R4+]P(>XBDPR0*-2*[]%2A:4P$B&_(FH_&_I1/.2N>']C$S^4\3ZM-
M5E2'DKJF3QC2:,IT(*%.DS`!<:=&)T_X=&@GU14]_?LAK5(Q\3$;O$ZDLI&K
M(LG)Q1?Y,L8)N<PW7T=D@)XZ9)P,7?B&F&2X'?1'FF07XA7YZ5/S)H/RPFG3
M)R$XR_=`7K(A[*:A_!P;:A"9+I>2V8N$)BTX$?!OM@PA(KOQ4Y5B3M<:HD[X
MVVMTU0+NL)>HF&:3[:5J_,$B!L/KYVU;?R7"E,GV/P_JS2%Q0X2237/JV3U5
M5')-I5)34\4MBE>(.N][LV-.F3^O(OJHR=X]*ZJZNGM*2LHV+#R9MRD'8/"(
M2-2:L5]*#651@O1).*N5Y<*XES$+>;3[BYK]X\T#AR%],A$Y92QMG:QR%A/6
M^_)X4O@NDI+GQ_!<)O$=)G_@A&N^Q`R'8L-.,7"LT\;&;7=&;&51"H`P"")`
M(K(E]TA/K,2"HM?_>&H\?5<4V\]IEIWFVTNVJ,@?4_Y>@WB"QKT/GX?<?+,G
M,HKYS!,8QZ:\>;L-S8]D5XA-@<J')RN1PJ9H162),]5K8IZ^=/0V&T_U)T-%
M.;>]^B.J60V.B#/->0N*-._Y\`5,A&!R[<PHRR)*E,$KL/&8Y0PMFLZ8'C3T
MYAA/E2=^)=1M>PXHM5$T0.%L`.TB(&WLC$P`&S8];O=:WD,=D1VX1G2ZF3(A
MZ#4<)6U5'R.^99NWO.87FM--NA<[N@_4J+I`Z+:&IQUZ>=@.*`]"+-C-R1$%
M=A#H[NIR,#*`(PPP(FV'*D'AUX&&_`!7_NMQM088YIVG/9H`+U"+>GD9XN:)
M5*K]0*EV3*GJIZ0F:46J/=WP,V05[>4!GB1_^:>*_%A<WA*EE$59[XHL+:*(
M\K8)U.X9%P(ZSJT/-O="A,&9@!V<W+.PC4#OO6C^7JU(9(_(28&&W)R4[S$Y
MOXLGA:E?GN2^3/**WQ<O<L!^<`9F>_@+QT0JI>,M*HXY^3%V6Y<'O>YT6!;3
M$3BDCQ21Z<W1)4W5'0\B!L.,)[?I[O!0T;\?V"1Z\<EVUNB$:R]5FN"0KE$Z
MQ$#*$[2P`:0&FK"[;$`%0"1$1#;B'FC-W4<CBD'_XRE"]4/%7Z.IZO29&?6X
M4HV^L9%YU(BBWGJ&.#H]H>U6Y"&*TMX?Y",,5/U.?A8YG<SKQZ+#AG&;*.X8
M+O9$\&OZN9=(6Q8Y^W,C;Y_((9#_:_+A<]';\DN>Z$A%F.8)C6,T,[B[S<J7
M:+?&VC"8[(6<;IF2LL56/WU\0"8^DYRM>YKJ3+Z4`N:7ZT.7'PXU6P;:I309
MZ2S<YA/\<)>'JV;)BA#R].7K"(!ZD5/&*)%>DPG.TZQB2<_/2RR/21.!850,
MC=0$56=I9K<1Y<NTG=33I-/3_5!/1:3U.7DAZ?.>;65%E)4GW]8\R+IK+[J6
M=%^4'#^*$.M'RG8:!\IFQ.(Q%]<Z[%X5#-_&CESP2!$CH%A8<2(W.TATR$&E
MO73#TU=(EO[]D&YE9+^GA=&Y1[B*:$)"3M1Y]P6.7B;2:E1>./;"D"&,RTL\
M'`.#LG0;&8B2N\9;=%;FIS/0(H\P:XLGHYOOY)CP#QEUF)@;L)VPC(!(,Y5+
M$*PIRL(',C>9T+N;H&(*JMB"1H'&9R6`8==,0F:<V#.\VSMA=FMP@;4GY08P
MI%-RNQ!8)^1&+I#3<3UR_YEK>7TS.LUW#K'F9-R$\4ISI"^KZL`V7<J,1\KH
MAV3/C1XCA<R+-@@8-"=ZRG-V/O2(E+(D\7Y#\U#\F^E#\?'9EZ?Z0).B)_BQ
M)T1_2-)2U$F^V;7%O"[SJBX/O=#*.#3K@Z-"LB`<%,/S$@_'[J`LW68'HM3&
M7AEP=]V[BU&E'4)\EN>G/1/#`Z('3-,.54M';VQN0'/-'%2S<@L2K#:.CP&9
MT=LR<`T$V?1`XK,3P,!#"MTX+,*9O1W%]=;QO[66,AO??<G5@!_ZGJM=[.!7
M78WL%]UVU5-MMV1;?N:R2T4\(NUNOR;R]FMT5CI?Z7RNOII(19_O;/DFU>1K
MRWH\MPV/\$+;KE[,X#8[8;O(5H?4E(UVU\]?D34:U,;'"L<DHD]J;B]+N,*)
M=K#QQ9M`X42[$,@7;N:%$_7(W9VN'2U+\3R@N'%3)U^BG;><8VZ^>0.,+^(D
M-^L3R\[:1U+/^F^D.HYIO9#4.2T,:7GFCI]T",EC8(:.K#$8G?:(UO"\;7P6
MXJDNQ:S.-9A.@/J)^/H%3`E;I&>:7#`<?8LA>8OMTI]3&3?F9_E*4EX5VN7)
M?!%;;P9&Q$D]\184*?_$AR\@"05,3JG=%=O`IIEX&U<FI/1Q8O1UW@HU34GQ
MH&%P>RB)*?H5@UC!7W4I>$VJFMW._)`:H8%(RSVZGW0(*P8P0\>*`4;'G#U9
M2OCXS,A37XI9O6NP'=P7>P,I&'#)L$C1-$L&/X4;YHWW$\:ENHGZRR:EC"(K
MO*ORVJ\#>Z->@6$[.1YD_41O6>?I8^D+**@+T#,HX%R-GB\ZTJ7I60(`KE/[
MT]651=X,RB+'YD*7*-[T0O8<8@;_&D^ZU!U]Y/[MH[J((@6WKV2\<)0%@W!P
M;-9'/"0K!;($V"6$4FN)$KB[1A2A"7KIRM3H8.@&,XLG,TIF>(FM3%5/$KTL
M.8DPE$%&H@,%,1\1)AQF-J*3(S07T4ZHG],;>=8A4$$,.8<N;(-A!:Q0*4_'
MDGR;=5&/A#\T5=(M8(/MA]G?90,QD79"?G)"3,CYWO4,YLZWL'UI#O;A,IJ5
M]:-;#59\QC9'N31;<B@%0W6%`-4Q`VFCS^9\D3J:=NA^^@C:IBOE3`S*R_Z_
MV!`5.5^4<3KD09,>&,>N?O-$MX>,WNST^QJQR9.;F^ITP_8U;+*XYWE4QDT!
M&D&U8UA.$&<[@?9A2'L-#'D`&Y'%;-I=2D.)6\29>!.R(FG.B\X^%SD1=$A#
MB/PL2,3C]A&U>KJW0:`=>W&MT3<^C+_Q(UMPENFFIEOQM6PY.OKEASRM9SF@
M(*STK@F750BG%:0S@K@S;$F]'1VJ`#H7*+AH7I4[(1U=Z15/B*(:NU\,8VPN
MCXG,=?6*9MWGC)-#@8X.AC9Q6@ZTY7L*7PD1CI,]6#H.E*&4=+8]?6$K7L,%
M*D\QLYM7JU(60MF`N]>%2J?9NAY/^8ZQ)KSXLJ?<-Y\^\^C^/T0_\-_RB@(]
MH#>%B3.$4T!>F'F+CKW>\A'`9QD%IJM38E4X>$OZZ*3!/WE5'M9?.2TK'@]B
ML9=%ZSY*78)Q&[H1<F+04TADPS6*@FV@.D8^ACC!UQE<[_G/6.W(//86>]$@
M!2Q@YEK@LWW(@5G&S>YFW^2,5Q^*\E^+-*]_9"L`48]4[$I2VG_S`C8)8A*?
MF!,*<<Q5'N;7XIVKH<L'.WK#9:OS#PU=_F='F9S6;%O]<*B%RQB^(D:X^8H?
M!'/2<!<QWY^>TLT32<4C9/*TF9_U1>MX4`W+M)'"83*O&-VK,D3O35E`2[1N
MW3!-D?UZR)*2;`<'E-RZRLXPB\XP$XUA;OJ&F3(465J+:$IK,1L=6>U7,F6^
ME_#<?YWXMY$=9O*75H&SIAET,@=J0)'7E&9AL!>56DX^J\HI`=VTT3S9&ZMG
MMPR^94VIPXJ]'J+I9;7W+_V6TR_I^)TF?T3'$X$:Q*`O!)H%#?M`H);O_/<!
MI^3TSP/^S)N.7F+76V?`3P'J:,1^_-V7^+QX3M+<8F1#`(TQ-0#H1C-DC&\<
M+7T_(Y!H!F67C1&I^VCTK&JM8`.JKZG4Q2&O:/9]DB>/XJ62.UI^2C>T^IX^
M/]!RI#%`Z/8ZN!T:H^H`2!Z\3;V;(6R7[J#3E1<08$2UDI]E^]'O<\/48%RT
MPH$U[[C]N&H#KE(Q1V^TY2E"*<Z2A]B*JJ;E&=M!GFG=AK%=5>^=M",\567B
MB><,="Q@YC_!;$ONB@;"6T[(V6DD]FX>O\+5(>L]3;9DO*'/CP$'7/?$&-Z(
M+S#4B^WGI-Q6G](LHY=76ENU@:A+93J0Y2-HXXQGM`8N,+O5(:N![+>=D,NK
M2&S7.IX%H&OFG1T?8?R!1NRA`!H[]M&`(";\TU-:\QOE:5Y=_TUKP1:(IC=T
M$,O'S\(7SWSU3&#6J\%50R>:B&P[(==_B\1X;4-9N/MEWO'V^D,/M%SXV&L,
M%W?P%QCP55&=YH\THY5^L6QL;SIDVKY\_(P\\0Q7QP)FMA/,M@I:49&FY22:
MM;)Y^`I7?ZQV8KMHN('&"AUOC:GB#?B*Q19+NDWKCVGUBSYP9FA6D;)Q,TYY
M1`-3I"*(4^J`4H<CI#9>(7XG'Y(-OSO[$HDM&T=M6IUP`AGP%-`:R;TJDMP6
MNYVV#Z.UO7:T0-N4)TJ!X2EM9RWA$<HX7,9;8M$]XW!IHZI]N'F/@JT]O'Z1
M4^<PFV.EBX=[Z6YM+U:6YKV:KKV_4QNT(RW6=3P1C%)'VV&4$Y3!LEPV1&*3
MYM'2;,:&</,>#%M[='TV8H!1-FW#EH\VRO[+L?UR[+X";+[0S5%#VF&-8PS-
MTCL28S0.E&F?93=%YTME*X^L]S9K_BYKR4@O,,2_TC*MDT?Z758\)!E/@\AI
M65WF&ZU=`J&;'G)!+Q];H#P(1NSFY+!I!P$U\`J,2#BB`/D5NTTD1@_5@L*O
M!V<^='9<M0%ZB'GJHW$8*ZG1>C&;F]TNW=!2ZVZT;4WG#MM00C5:=CAQFC%I
M=Y!F@-$^P2U_C,0/Z(=G$I89@47_HMK%\SXK7BCM%7K2']*[X-1)O1$.I^:K
M2PRD0J\6-H#JKB;L]MBV`8AE8>L>W&GI5C-*R-?34'3^/"WIAM'6*KJ^L9%Y
MU(BBTGJ&.'H\H>U6WB%*5YM2_AJ)PAH&::*E8[B9KY,M2E0LGVEY\YFO1VYV
MLN!QLS[1JA\8ODUD=,%C)+H!9<),='2SA"8^.BAU:7$<D$A(?GW,M*R,Q`;@
MFC).F73BS7S-ZMBJ!<ZIG*=;VAQ+;.4*$O>XJ9]H>?^4EO+JAW[[88-1VQ`M
MS'(ML/)&B&>8Z#NB&%JT=G?"&XEH5?>!HG`+]G$L(/VRWH-<BP<>:/(^"J`Q
M<S]%"&+"O;*3S04+<9DKS1_OB^Z*_VV2;N^+P>U%8+E:!*+3PK1+B&)6B<#X
M.M3ZD`L%`E>/7,)'6S=67>Y1!'EYAUY)%DZ3_S2Z*!GM%7P4M3<555E&?+64
MBO7-Q+N(2@!SL19/P3`;?=&42AE0V3.@?NF4?$OVC1$E$HCR7[@9;0^E0'BB
MA"&DQ79IW1/73'-%DXJ>/O-G**:?G5)HA>!Y9":SB2<93,.8]P6H,X:W".`Y
MPH^R;E80%$A#0CL'B#>BHYT%9BJHR>_[DELM46<-A?;V[2B*;?7F\Q1<[[\S
MH>I)H^K*4_?]-%=U=$^-7?-8!"K&#ZY-?Z7T.GFFFKH\&*2F59#]26&70Y[]
M,>AUD>=(XE4@V9M!>W@E"[=)(%5!D9X0#A=%`2`4Y;1509Y!-?8B02;IM06#
M8,"#]T"-P(@O@;H$0CH:=O&"OOYI(@&SLRAJ#P$5P?#NIQEO]9I$MP6;ZHMT
MJXV,ZQL;(4:-RQ=I>FX(>XD)8<<.80BOM%+]&DFTVS`VA?7+YZG7JF,)7$:#
MQE2S.%X\M@CUORPWQFRWQ;!OBH6Z)>9Y0TQ_72@.(]./BK[4EM7$`A3AF3V*
MGF6TYET$TXYJ$*NZ+^HDZU:C[U].LZS9WVHM#0S?=(D;?OE8@F5"L%((+X?E
M.DFTH00.V*M831Y>"(/M(F-16#E<(PK?GERMH`^J!@$]Q%Q-TG@-+(V*(=JD
MWR7+!)BG=']+V4#F/`/&N;ETX!GWF2:\0%M.AY@0C:L9LB4S;@YOG>9U;/Q)
MVG:G'.6$M$BDPXIMF^I2*<".U4@B]E#/[>$A2S<_U,V3\?QK<L9*5WX=`JKV
MP390%(N#"(,3XG%P<@=X;`24`;4_1A$S!8WTQ"KL6*_5$.X98VW<$X[@,(H>
M0E#3F`H6UD`&_.:;24=&8RQ1!#X]-`%L-'W<V$WG(TVRBXHM76DW&6JWF6[`
M]HT!(R#26P,N07!,P\H'\O:`";U[@X"M_"4(Z9E%%%M(P&AKWB0PXZS^&CI?
MYNVY!&W/ZB]#.L!Z6Q(M&$+E6H<$"!$2"PM'8,2$V=\[B/;H%-@YL`6PBU:+
M?V(H`K2,L9]"Z$H9^RM&#*&,]X<JS6E5G6Z8?%7*OT>S67)`-?UI@D*9Y!PB
MX,QP9B;NZ<V`J\9?-9->>Q3;(]?83F8U(T+`*2V8KO,_2ZK?$X'A+?H_A`]F
M"5JQPMG$F-T\ZQA0L=G)"5&PD>R1X)H!LIX1ZNHI(G]]W%\<RF)/];6B]*VJ
M-M2H%:&HCYX?1NVG"657K:<A0EN4Y[M;(G^/9&UG&J+"_OFK)8LL&%)H72;0
MT.KJ,+F&.%"B2,YOR#!1V%]5NFTNR1@21P"P;2*)#18C)0$@"TJBB9V/,_'$
M@MZE+"@@,H"*Q*9APS[.5+'BK)BY@J0FX$P6?W719K8L4)L8=G-W2<9O]K']
MY8%>TWHT0(96=5EAU(IS_T#/$J68BIF'LWJ*`54-L7R2/>L]R5Y*F",G_QO&
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M':S2M^NKBW^/1*<T8U`8OW2U4.2\,0/&(9QCIPDZZ,<PBF@"SUSATMYM:)Z4
M::&KEF"#49$%+0Q.?,'&'JEP@8$%H"*!#K,K,B-_BV*#9Q_%:7Q!#Q[0_2,5
M"9'2_I!7>[I)=RG=:L]]G7!M>0\3'%+M#H<86(4YS&P@53<,V&,]/R$]D$@V
ME^Z!UI3*,**L?FQ[NM^7!=MJR/IJVG60#:012`NR?)ZU<498)1G(.]9+.JPV
MZ#MHBV0-91V_`M`CJZVKEHXW<(7E,>Z:M19\_&-8?]TF+US^ZKYH,D14[@BM
MOBN+:G*C"0BN+G"XP'&N;P"%0KQ""&`)O#GHHM0>"2;5T^@,>5>41)?*=.2[
M'5`5F=[L<&+&'N92`I\5SP]I+D;I(]T4CWGZ#[J]W+*/8[,Y+Y<G3O^JYC.W
MI_GVBOW<W&AA;<RG;,\.9<D0>@TC(UB'V2CO,!`SU*3%L!V">JX<7&3P,758
M22:9ESTV)Z1!(SV$.'(O`YN6,7$S%-_7DCW=^WY#OLQI6?(#.3%?G--J4Z;[
M_J+.["+GT3-[04]ZH1S=O,\*[<N\I5KBKOR8V3V2,6^O3^V$].A%Y[!F*CK$
M)_F2CCUH-^\314;`S>[F4&^*9UK]F&0'^M?T\0G%![F(+W)(1N)']$ZN#X[`
M55E$#.RW3)Q1G)A,Q2EV1)$_(8+!">$L7J-?<QH/DI,S\YE7L6L]C_<A24LA
M[F6^/S!OG58;7I+]8U*/;1L`J9Y2M$"B.!:`**A>PLX/;/(6,MWSH/(WPG3L
MR`G`D/&>F(\526\+KL<0%YQ9C#)'>#;,S:[)A;'G'&E!]:E'0]#EL6V()"C:
M#>$&>QK41F22FY0TN4F;)C=I(^&B2DG2#W_AT7-Z70_P\A^6N@"/1&;HB^9H
M)+S"S#@\*(L-I=OJ`U,(%8#^4)3B5<(/;"F0;]@BX'13IY_@4<!O9=_F])$_
M:P(X3?"60=?A?79S2;>EK"6H.&+8=,O(36R7D>#K-A4'>YF]/9M0\-Z#=116
MWFA-1$<\"ILG!?!T;`9QS1TZH-K&M:&9JMN"74N/V!H/(RX0L`E;QZ&HG3#A
M]+7AX5+;$[*1@-@3X`R1KYE^^P]3@.B,7J(`P1@-(_>`Y47^)M"@G6XV)>5<
M;G9JLQ7`8O1<@*:@06[38%236-<9^D^\',>Q@A1'&);-,Q7P=4!I:R\BE>V%
M2(F0XV;FX$AS,R`ZRBQ&D(?L&M,"UC_SCE*/HP/`39Z?+FCV=W-T8BWKUF9A
M.^',%HZ1A0V3-8R5`_*O[:@.2X\B^=H]ODYK7Y9Y?2Q]F&_Q5KV`V3Q`/X)8
M_6U)/Y=I3<^+S_HJ1V8`E:\Z!4!XQ<S(%2^>J^4!B^).4=L@4$G?_,2;R):U
M19*M;AG#PMDEJTW:R\8<^GH==-!U+]@!1SV,H195_9/=4LT0[<.14PB,%P>-
M?!&F83UUYSN2$Z3NP<&J)O%9J&7LQ@]+:B!7*R"V<*S!3TQ"QUS[SB1T[`,O
MHZ_2JKXMTTEW6B`F2^<.`G.1-.&+-ZGJF<!F50VN9D%T0G@K$<VQK)2G`VE:
M(_<@C[`ZGC7PWNMBU\A;5\23H1>CO>>_\,A7R16!RI4Q/VBKDBQ,)=!.HK.D
M+%_2_%$D:QAM60LUL><A%.;0:OF'L.LQ(U_;'N!K[5M!R)2Z6&Q</\`F.Q]!
M'R'R-5LAO.T=HA%6F]>J1*L%G_BO8]M/W;OB>:<$[7:[74,$."30,@&>$4QQ
MM4;4A94$W!N$!0].F;4T-Y=9T[6I,FN#-IPR:SIV2&761J0!9=;Z&&V9-?EC
M))L4_?!,RZP-P6*_?WKZ.2FW_"$TS5F6MDW59QBTH2BDEAV.0HY)NQ5R@-&>
M0O(?"?\UBG,I_?A,-'($%ON-OKNGI*3ODXINSXKG/<VK21+]^Y<.IDD[$]_8
M?6B^O67C>YT\ZY]0"<E"5>$)P0*G@$_`CT>J_1-&0D#9H`",=;XCBI.NH$8P
MK5`4A-OJQ8UN=CNV%2\K)LO%\SXK7NCXG?O&YMR`C7`6P.7[(;<4"#%J*Q-'
MJ-J,J^Q&09`DWY(6)I(U(6"4"W!?K181P]$*X$;96SLT>^6`6K+DZ=*&#9/J
M/"WIAN'=B-&[^$++35KI:Q9[8JF'38%8",];^LF'X#_@'%VOH,((M6]?-N!"
M9Q0"D1A$H43B:'RUIIC7PP87%,`'!5`SZ*.JB]1-]\9J`+4+XK#NZF+S2S.Z
M^3;9[QGO5'Q(R6]057OVM3<YO4[E_WU(/^E=V&(Z;07>N726Z]_B;\`[7%@B
M"NSX838'I;/OOOWV#YVN"G)*8[D6G_8HDH^").%+]4B<YW)]+;`&S.!@`QR%
MK*+@0)>+K>$:)WPL%0_BJ$>"JAE#""5E8G--7R(I$)='OQG%HJ?VK(OI(6QB
ML+X)SY%CB`1SZ(LY#;2^79&\-L>.I]<%]D#.*^<2NQU`]_R!#$$7&CBR)82)
M+/S]D-8OMTE9Y[2L>M]B]/`>&"JB`,!`V.;!Y<*()("XN:((;B+M5DZ`$@4[
MU)J(_*2/=A3^/;I:>@^R-D$#!K.U2A<L0-2N0)E_FY+Q%>^H#*7KN=H[_HJK
MUA'-16]S!3W1,7+&YDF,F5WH+0$T[="/<)=*U>)I?!J;*?\4B6.;K6WCQ$5?
M,JM=.0BIG>!41Q3UU.9`AM+/T-MR(919?-<NW`M]NNF&H:/N+;PD#K*EADK@
MO8,&$>YM$_Y$[/H7AVN<K6W&K3"0C"'$^3;HUA==/?UWNDOTT[ZQ15;0(+[Q
M_G/QOVDI_N^>`<Z/52XGU(S2`D++57/Y5^#YT$6RP+SI?!9*;?E'O;KX(X*N
M%FA#M4:5MA5U&^B`T95;XXK7UNZ0#II-*_P_UT7^]T.2B9<B(6O7F=A#5PS&
M1M-17WG1G:Z'`%Z>%DJW4\!W;PF#?O._%'BT"]>YJJ;UI'`J\VJ.QZ6:?CYS
MH6Z:'64(Y0RSH><UC263ZK*J#G2KW[@[P-0&W02&L--Q2("1Q6UFX<KA-F"V
MN;F\O1G+BDB(2'R-<V0+8!_IO<>?`NQY$30!NK?UTPC='G:&9@0Q]+_2,JV3
M1_I=5CPDF3I1<5N^-U[3BW"\Y1KA+2."L_#AZ?`>8%)*:10"D1C=^5B4'L9?
M@XJY/:WW0=_B^Z`@&@=T2DLU3^.E0FE@#/4&/M*J+M--W:S`#$>V%ICV7%8'
M@W(?U<H>YT*IB87[1J@6LSN&4HW->C4.EV,?S\G-3`.X(8P?SX-DTMCT"W9-
MDUJD]YM0]%?'#$=M1Y3=VMI':-=8C4^*0S>U(S-1R2&401,#/@?VU\>]?CDX
M_ETM]]K?$2;7,0^,Y5J/IFLYID#;R>Z[VTAT9]K[A>DK5WM4:]9H09<ZCE'3
M+64THQ=F0_5XE6T,-C)I::VD:\'H^0D?%$OI4W7:2@O<]3>YNCJ+QF"F0S$V
MF1[$:O?/9PX=V&Q<0Z@UG/E#N<",SHJSIY3N+K[0S:%./U%UC5UK63#@ID,<
MP,L'$28-@DDZ&3FLU([?O<E#!!AIX4A;4R`.:P8.?^'5>:M=4\%3%Z`;F*4V
M&L^PEOKX;SS49<4`1YA&%N"'LH:8W:O%\E>TRASK5!PSE29J]E;?,<"ZNLQO
M:9D6V^_*HAI7T@O(`5IO;`:'=<J-S?]TQ)*D8:0$UC0-P'RT^S\A`H9NR5=I
M3BI.K/IMY.7'%IB$?_6Q.<QB+^VY]*,OONQ3^;!>^^7(;LW"`<FMZ3A$X=8L
MGQZ16]-+N9);TS`?!S4I![&=M+P&3V:S`G1/IF46>TG8]E8W+3^Q-;6^#ZZ+
M_!.M^%OQ_'.K^Z).LGX[?SO^NJC_1NN/=%,\YND_!FE)XR7;JCQ'5=["\D3Q
M?ZMV#^J>9BW)P5NE502:5!]KN+UYX)Q(G]0):9D1R>V$"'X#*,(Y,LB:O-":
M=$Q/!KE[51QE\]8QXHFS7HG]O"#.K\!]R_GK0U$V/W&X=VOY<2OST`Y=SSQN
MSV[ML-?AXDV?<'Q?KY7,Y/2)X`MT_3"G+_F+1ZEZ$OQ*O;_=]->;!@QRS+O*
M\"N8#SI*$DGD%]\_)?G:2WR@',&7_2XYXIXPH-WX.N8.P-<<?QIQ"8D_HVAW
M$#UB$HG(JP(UD^37OK.`^HX5=QM.D>;E6RU)G,B2JKJ^92"T+!L)#5D3;DB5
M,F&!1#@`=\N!=_O4S@QVT]1"HSWUYB#DFK1`4>5!0T:^@'?;:NE12)H"S9/P
M5A5=DD1(75EO87K&G6-9IP\9[;Z%2WE/R^?J9B?;JUY_MJE9OHAMFA88$66M
MYB\HZN+*BSUX-02GVJ7KM!ACA6Q6'_(23\(!#GNQ\54TCIT%YJUIDX6"#XW8
M#[E/\SK=IIE(N;JCFT/)-L&TNOBRR0Y;NOW`^HRO;@[26=WL+I(R3_/'BNV<
MQ3"?/A>'O!Z9#"I-]5XF"DV<=S8Q/P_5/6!)!O8<*`S;%_YZQ-JK@(H6X<1(
MCQJYV1%%CT?/I-LY(9+FD1\6136`Z8.D..1C/[7^B?*2/FS3Q%0O>:37![[.
M.>??K59(-X>ZJI-\R[[N=/N?ATH4;!O9[D(J32_,I8+B<!9^`JJ+F2\+V*G,
M9*'<B$(G#3Z1!/@3\`T1M4+ID6%^HR5T7-^Q5%\GWF(VP7DU>M'*]FNC$380
M;6%^M/B#C3-ZZ7WHW0P=EJG\>1Q!!>L`VFKGV\,(`2I'+QWP6=7Q?0,'N`JP
MWMS^(<W3FEZQ!<SVDGU0_L@W4Z=51?D[QM\G_UF4(M[1?YB]&:$9F$VG^V"B
MS-LS1,6Y^.['V'TOWH.>4CZ)\D;@D`Z)2"SR_H4(/"+#6C]SU"-[ICF*-9EL
MO8C$O@"W?$SW*=/'R]V&:L-V&ZL6.[3!VD0.;K0&YHL,5T<39KPG`]/EV.1G
MB1^O!5LUSL>*]80"1OD,YW=LE5X\T_(CS60R^E.ZKQX.59I3)AFM/Q>EOEB1
M/Z**M,,1$8YPO*7$N"CMP]1U:1I,JPVI-QAD@/+-^P:'-$B1+.-GJ%$QN[/7
MNV0=1.V@!XE+U4]WKAA*#<-4<VAXOR^+7V@)\6(6R)';TD'B*8Q%#H3;:`!6
MCBME+@KCT?]&PD3J=&RCKO<R6HSU$A)PM,33C\`5Q>(X@NC*>CN8^S+94KY0
MTT<33<VJ[/ZX&66386**>&U5PP)XYW2,J09;_-ZL]:/P!<:AFRSFIY"Q[[O9
MGH-F&=W4AR2[+8L]+>L7K?ZZ`9MOL0"BZ+1;$)P]LI6/>SML1E=ZWH<@"B02
ME0>,]D3Y;3BQ7W/0+E[AFUKX+A;3$@"BX)B"G9';%BSX]KU`)-8`&?-IYI8-
M*6`2-HH]7+/.X)GF-3U]+*DH5J`W!S=@\RT60!1C<`N"8PM6/FY3,*,K2^"/
MJYQ)$-+"1&((@-&>V($-9]Y3'`NV_=<9_5+]1!^JM*9Z?38"*#V>`BS?M9FY
M(L0:M<0=,<4I3JN>5Q?__D\5:=IBT4OSJ!7.OECM,;YEHPS<DH-'6[,3AXYZ
MD(C<Y/3#L`NQ`'4[$!W0\@&T<T<P52,#A[GJ\7H;C=&1>!Q6ZQC,`M0UJ[VD
MLGSP@1;LI00:*_94AAAB9Z?/15FG_VB2B,<?,!H3&+#*Y;<#XR3I@P3"S;YW
ML82GU5LIM?GR/2A>R8WF%3TA::=+B4.7UO`G0,68YK@[\&*_5_-=46P_IUEV
M^;Q/TI)[@ZMI65L[4/,-!B`4*[$+@&H=1E9@J]!34-:@6D](UTXXP''UWS'$
M$[TWP0>,6>N7?O^6BP>5WY?I]I&>)?NT[M[VXE'%,J?UAT.^O2[>?7=K>LQB
M&9'FHV826;ZZ6"8]WFWTV7+`+JK/(Z_L3F*S?8C$)PV!+NU8D2"<!KDNOB;O
MR'>W$3WSL5!)"Y2Q6NW%G?!*#5Q2HVJU9LD=LUHO\,NW19:41;H]*\I](2O1
M:EVO$ZX9$3/<<EUSRH"P/;?Q<.S0C:A*"10`Z4%$XK3<PUM`NVFUE]M1U`'H
M77S50N-`0JG'$N-GWB>EU>ENEV9I4M/M3VG]=%8<V,XOTWL!,()R!VX$!$4`
M2X7A("#,7)["2:/5"0E).E#"84D#'(OW@*M%X=V9\[8J1U<CJ&.9JTXZ#[.B
M6BW9"MY>L66-?H.G:5+;MGX3PKI5PPEQBS6D#MPX]9"Z4"XO#R>"#P\OA$&<
MQ+33T8U68>F(U2[;SAU=Z%[#/;RZ'03F^*X7>FRV*/>,S\U.[5>:_<OI9L.+
M?VCNU7IB]98+$"R4:*6GB#BY)7"F[D03(*V^TV<0A,-'<4765T<FT4TP@=A3
M=`$?8KP8.PL7;F_8EV)GB;N:[7E>B/6BJ+7#FUT;`_JG-BK4H)[$=!MVGIK-
M,=F5;L*B&.Y5^IS6_&4G\2':-:T-I)%?"X)B;3;F.$9EX."V'1VB,I&F39E&
M).M=ZTA.-%T/O?K5[FZ%:2J!8H%HLZVF$!C9-D:^*'E6.NK.)*L)DF:E'D^1
M$=O0C7.K-)"K[<<6#C4XJPHZY-J4*KRAQS-7[8K/"J,W68P5G%L^?+,%K,7,
M:.;QBV)%91]&J_DN6QX=8]CGF;!U^-U&O%@-ECZ)H+]>-FWI/WF`%N+4\$%^
MTL`SP-G#&9:A/XUD@:<;&<V3!,O6<NN-I,^3`[[!S$5CN=2LSLUV=6XVK'-<
MRSK'W$WIR+IJ`O6@AT-P'I,YC0=$8T_G=H,*<-0W=P!]+,H^D":36C2@_O$!
M6=3S>UH_%=MN?KSYS*,R3^G^EC("3,A'BCJ#S.$.?XP+2G14V%1BD`[EA+1(
MI,.*X4AF^%G;TYH_$V7<)&A@)IN$/@Q2"0<+>U0E,G$"*XR60/^JKK@D0*Y2
MIB=;F973J$QO17FZ83^5=!O+ED(WZ)IR#EKPV$]+]!8^>4[2#C4H[SV%PGF*
MT2X"8HD>,R=@I1X#@=8,F`&DG;8G-7E(&-D-)=4396W,+BR><0W5=PWW]'T^
M$T+`0O4AU?]#DI8_)MF!GJ?5)BNJ0SE63G]$NY'H$$/:C470%98E!O8+UR4Z
MJLKHQ',*_*&)?5GLTF-?O9NA/5";T]*85Z9S\7L18^&82'69/ARX'!_IAJ:?
M^"MD(,NRHUIMRX"*]0R!GZ1X42-/[K"PD@]1]YK_=+M-I<ZQGW=%^2Q6?#&:
MGD.]=*]?0$FLEL,?2AV]7LM8I(_&5S2.I9#'7HA\I$G&GRG^+DES?MGT)F=?
MOB^J)`,Y33>ZU7%:T`,N3=Q"K[!`L0JQ<)EBIMU>F&8MA&V-V4]BS=+M%F+T
MG0`M`RY>;)1B+P%W3A_JRYRY)>'!-*DA9H!&=@T`BIF9&>-D+6GINW.6IFA*
M_7D+Z9JBR`ZQC-Y$N76PL2??#64V)LBZP+2JC)WVZA(BA%I[)K.:D`TJ'E5V
MJG.,'0I_U-=73O/\D&0?DDV:L0GF`]67+71`M0\;ZZ&6+]4=_!'./\T<'$>A
M!L3N)6#>3%0[80"1G)"ZQK2`]<]JB0@(.@#<F?GI@F83YJ\30?(5))_31YIO
M')9M@!G8]1@&:T0-O-%L>DH?9-$CM-'8R=;HK-DTCCI;GL"NE@&Q>-R][!@V
M_D8KANI!$`N^?TI+D<7_PI<,6@.V@:C'/W0@RX?1QAG!>@WD'<:KPVI?_N!M
MXE['"Q$+RCA,USJ"!:!/5DNE7SKB0+OU&'F-V?IH0!"C%17YY>4;_5LG9H"F
M+S0`RP?/S!7OC$7+`W:2,D55@]:TQ&>XEG$LG-VRVDN`R\8=:++@@=<8+/+(
M+[#<F_J)EH`YUPG7=)`9;OFP.F5`F()M/!SSL!%5C:T`()%.R>X!+J`=M=IQ
M)HI"`,W=5S$T5C]30<(D]LO20UF1Z`L0&MM5BO^D'2%-W,03\1Z-A@7P-LT8
ML\T9;XHX7;&62&S9/'B%JS=6JV2Z:+"A%P.`HZV['>`8;C[:@9[1+4LFRGN9
M[ZFW30M(^U*:!@3C+50S9XP;.7KRSM>ZIUC=(VBBC32-L=BG;0#';^#J0->[
MN;-PP,&OWH('7OO<+5@!PM3U+--\D^X30Q%/?:LJ"31J1:BKJ.>'48MS0ME5
M>'.(T%;D43]'8HZF$2KL7[_:,=""$866Q02-K*X&IF.$@]C;%4TJ>OK,BQ?I
MKWR;`50%H"G`\F$R<T6P/2UQA_E-<=J"/[R%-$V16*%ET`IG5ZP66EHVR$!S
M!`^VQB*!@QY#0NLP)^1#LFGD'O6^"TR;4-0#"Y!0-!4"\7*9A17P=IF)PC#.
M<,C+)MA8BXC#7D0<MM:(PQJ.P#G>CN2B/L;KRJD3KU+0JO[(1N6N%A'BR8UP
MK5%`$+5F8D4,8#@005%SM[W8@[.VX52-V7P*B7"L$R+Q0!??U[=!D'HYK-).
M(_8[T,-O^3ZI#V5:OYRSS[#:I0Y0:X<#P`!VIQ,DH)V-V,VTJSX5HQTI(')^
M]#O1@+%W&,D0)^#-:/W&ZNZI*.M[6CZ+HPFSDCOA&M',<,L7XDX9\`X-;*Q@
MAP=&"MW=8P;PAGG(9[$`.R'/2JV/?]7?/=H%M+M6VZ:A:`=PM^:K'II-6S#]
M6)H9T`KVOBC+XG.:/U;]B5R7)`!$Z><+N%"03HJ!DN$Y#B!7F`^!$!MN\*JQ
MTJ1JS5D>W:EXJ8HF\\")NFX2`J)J^>0CS-,M4VK"*LJUWIJ]GV1U7R9YE6SX
M!_,/K$[S[?=)GM/R9G=':]:WO#]&8SP;7Y/2",-'6?C/%ALQA#5'!F!LRYNT
M+D_CA)S3:E.F^^,7FYBO99.]Q`Q2L5^9ODIS>K,[*^DVK=7EH>^3+^GSH7-2
M9\F>M=0OXT.@&:CM`Q$>J$@/1_@+B[I_]Q0`O*/WH=L]1Y&+F@82J[TTQO?Z
M`I&TF$2A'ONEBAFJIGG!PH>*WG+_%"XXH!/OK,BXRRF33!1M'-<S\$&QF-X$
M!>$8ST,RO/T`D"ML/P`AYK2H#H%(C/@,R:@PQ8R^U5O-GP.<$R,K&/3D>+Z&
MZ<Z25U:Q!=[IAYP-[98+\8'2WN)N-$(NL*9'C6#+%<,E`9ZWL7"">1@3`37D
MLIV(D6<0$2VJG<-<`'M*[R^^Q?<7&&H!]!&>>J'Q"R[%Z/W$74+]1,DFR3:'
M+.G_=)#JDW'UV5'Z=0PQ`YW'DU^K5EYGQ?-S*DI1L6\W'L\OIF-9#L'H!-N6
M>'U&\#T*5)I%&Q80$^=$V+A+18;/C(J0J*H0R]G_<MT%;6V`)`T9/&^C"5&,
MDH\H*(EM#*7/8:,A4]C&(@1,!^CSFID+T)+0F]D)415F;&4IUD\"F`ZT*WF-
MNG+7`E;&ZIOI34[OTV?:J^ASF[QH:C%[X6AF-3,.[B;,*1M&DC:0GRMO&T)F
M8`<W[73#X`E'&);?:G#BF5?<FF+>W5MP#283X&(4NFK-V.#[JIACA^]4M7NQ
MCB_+%QYY38274FMYMGXG>PE-DHHDI,CIFYKK(6\YY&P<Y#9`:NFNX1'MFG^P
M'-%.Z)Y8UO#F%"O8ZMTB8O"UNI[WHI6YAJ1I@3!:?@N_*#'B<8L010(MKK4$
M#-XQGJ=6=%_RH:1_/_"*8ZQAL$=(7C1G]@LH6"S412&8M0)%#VZY;CD66;&#
MO'-GW>*+UM&N6M*(S\:A:@FR=R<Q@^VCO.\2,EM'DV4(@+1GX"S/*?00.GQ6
MC273"YX_TT_PFM:@ZEU7.7[J(&3\H;DQMES!=ZYDP15C3`?Z@7U[[R-26C6E
M#<:!)@"HBC;90'%"3@!A<.-.=H;PX).%3F<FZE49PA63;7K4?4IQD_+(82B(
M&DQC458L@YF@9(L9RCGS`V/QUF<E'N4Y*_*:;3Z9-.RO*F7\!]OE1@<]L53)
M9R`60C%@/_GP3H3AC&$'Q$!Z;0%A\;!K#YX?@2@,,D`Y<F5I3P4JYO7R>G7D
M\14.6H]ZD<;I*E3[J1SL)+J+96TZ?=STZ3&PI":?TRPC#SS2E6[)KL@RF818
M\HE@7S=/1VXHW591!+9$HOYEOJ6[-$]K>I5^HENVCF.]G+))2YNQYX/2O\'C
M0D%93?@(A[JJ`#(&KRX@]+JT];X:,OWZQ/ZU)74A-+=7N2&"^SQ0Q9FL.V#8
ML5\2OTHW-*]H]9%^HOEA>E"F;6W#3L-6I)"2EB5RN&C,PR,4-$!MBT>QM2?S
MOYEH9?[UV*$;_;!IPC(CP-6O;]_LA9O('_G#>&?\H&97E)^3<EM=?-FGTH/<
MTC(MMO>,MN;]N?D$U%S@3P#A`MYLJ3'J1<]A[BHD[4VSO9JG,`E')0-<TB$3
MB4TX>A1/YRU0O&+Q<*RV#`^KJ-![HU@*J[M%&I7BKN9)M<\@+B$QRYMB/)^X
M^.-7]ZB`!Q=G4UVDG%&\T[A("9=XUF6/.T:HM$&\JU5Y%_O7-90XB(]E(O!L
MSN<?\CK-V!#\6?\BR5Q\IW<UX8?44H?,B#5)9H@`+%#B2QFDF@Q7Y/8^$X%-
M.'HD%6OG:R#4M1KI1.!7$31VL5/U4UDOCWH$G0WE3/]&D_)T5]-RGB^UH$-<
MJ0X]L%Y:)%[)D>HE0/"C&L)@E>2X1""_&B]JTST/)ZHEL]HC&B%U%<.%PI75
MUX.NJZWK1?HO\TWQ3.^3+Z>'^JG@=?@TT50[4#-&!B"4\+]=@&5;=2</\W[<
MCJKT0[82UDS:]BABE8YAG9P+F.!C/\V:RJV-<[G`C'J.$:^"RAI*UP'1)Q>R
M7=^CB"(YAQB@\\L"0DO>4WMBXT(O\YO/.2VKIW2O?U+-#J5>53-`(;RS9>>/
MMVHU,P(^@ZC';[,51#-)<]("1++,=(UP`>NFU3;>"!H!?7S-2R5T[Z^%T(D5
MDZN9JZKJ=,,+1-:E_OUR*XQ*I];"X.11V]CC3&XF%NZ938O9)N`UC>.)+0J?
M8!_5:7:T'CS@0LY4ZXK?Q"C334VW6FTU`[3UK28`&"6,3%P13@6UQ!UG?E.<
MKG)5UQ*)+EK&;%RL:@HX+]5H]3$&%Z@"CK6V-!72F"^PSX]VZS0UMY?6T"W3
MQ!'!+C6D'58YQNBNTT1FD<9Q*AP]L-HK%TO&%6B+P/'56"+:./LOE^[+9$NO
M$S9;AU@I::B[%TECI+:F!O^=B(:H%L6.9.SW+]\G_UF49UE25=K0YRSL-E;D
MAXT40IHE,E9DR9<Y).#D1;.+0RFT-QG'(QUB4[\UDBCL/`W3A*H\"<5>,M_Q
M0=WG<*=C".G.I@"S8"V%-:S8)OHJEFP08+$UZ^C"+9I7UF?X1!`0DU$TD>?Y
MFNAKZ7IBL3\@VWU4IOTHW0;$"V=BT38<9!L&B(=MM7:6/G9JH:2Q3*&2D6Q\
M_/3#8F=6]-C//\V)#2/M=0,ZTZ20[L<Z!<&]%6MC![\+:Z0RS13)>*;(I@\3
M:^J2V3IL.+%/-O?)%UEVJB^WMCHB`++Y&ALDBE4`1$$U"SL_L%U8R+2Q@^2+
MJH76!SJ)HJPA1`,FQF%%>KT31G>]0O.8LB^:Q^4PO-?$?85<::*9,$>8=H8T
M(>F*)_W[,\=_AMQ;H3SFJ#&%*.^XSS"P&<:UTJ4U'XMRU!'TX>FH)@@F]2NU
M'\-9$`QUM?,A;/U"O`0)/T<Z@I;%L&:X2I]3V0W53?Y#!5\UF!"=KFV"&'CE
M8!)TI;6#ACW"ZF%,%::9/2S"M)/AQ>H"C=KEL8B8TICW6/NB%(WM012`O<S/
MZ8Z6;-/!LY5U)=$@H&WJA@44X[C?+0E>IK"#&RQ=V$:D2PAH8'B*J(*2^8(1
M/$D*&OYQ1H@-9=[YX1'5!9PIXJTOVJP1M\+<#TLV'IY%.<=/E)1]3=HJ3:J9
M)B7RY)IUVB$37EA4[&4]3S?%8Y[^@_]T8#I0U@E#Y1C[0A:89-Z9(1>;5%3V
M_9S63V1?ID5)7FA25@+T@>9TE]9Q%'WD:6[RFT3/O6]D&ZF)`ZJ7)JJ#0ED8
M.$1`7068>8&G?`.)?G:A:A:^2P$</ZO4-LZ36=N(,.^]\7FJ@54V'%A7?T;1
M<$UA?4C)<`8C/4^_Q#X#.R$-8)!\U-/-ICR(@SA1PK]YU:E?$7\T&G`$53O;
MC8!0Q1@L%6+%;`A/8+%L)RG]^PL-7OL"PY%+8\-5H_#NR=5NY..J$K06]EQ=
MTI7!!BN34I]4/>"AGFFK"[\7"V:Y\?MB12=N9@9WX08:73WQAUJ]ILA[<.3'
M8U@`#M\351KRD8EY3\OG\4(0"*U]GW8*'>"=6J-(N.^&.'G.?+=V0JK+_>D]
MJ'/"-A^BJ/Q#PIAL;(JTAI.'*H7C+5L-XNJ!'OX:5I'?U<7FE[NGA$ES657,
M'7XHRHMD\W16G-%BI(P>&.I:.``#X4(P7"[$Z^(@IL"KXVY:7=%[#DH$+)'`
M1$*3'=MZ<WAR5KPYN[@Y\J5R#UTI_#MVM5`1LFY!+Y[/5B[=)72X=O'X47[@
M68@\?E1)]4JE>K$YG7;:1;:'DH>&^%,+>UD8,\T)_;*15]JY+O)U59;13<U?
M']^7!0-CB_:V>#U)'DM*N:Q+HT-.__8A2<L?D^Q`;VDINL#LV(R@4X\V!455
M-Z,D07R8CINW\YH0T7HM#D4$F*AF)0"C<5;F\3=Z*0W*&B$A5'WQ]TM0A;$[
M)*/&B!>UI=940FMV7&L^":UACD3Z)OZ@=O-04=V]7$BV;%45QJ=(_RD$WIZ.
M,SOUC4TGCAJ7C[R>&YYOF-"'>8,AVLC^FPE%C.*6)$<.V!C&J[!V@]ZR_XQO
MV?/'%VC+H`'66*]^A*4_Y\98U&RZ__/;MR=OW[Y5(Y[P9\GXB5.2;TEU>*C$
MF[QU]D)*6A_*G+4\O#0KB\6'1:9S;?'XS&5O47+;K$F:]VDFI]M0A/:,VXF`
M<70)E0HK+0[$$9(4YR;4CP#85HZEI'3LXV^P?HP/P=V(>C?S;8BC<$Q]`A^(
MSU0I[;$X5*NNB_S-)JF>E/K(\Z8JR83?LNU6%J\F0KX#WGO(\6;7^WWBSF9A
MV]\+-V*'?$/<)3)J^--?!G`XU).T_@RL!W!"1F]Z]MJ.[2KGZ1[TK7(S(<.]
ML;?APJH\G)OFB93EBB85/55QCO$)`P14W06S@2Z?!2"2X&TM'-Q@&PT;D783
MV<%P>\@X5!=V.O)1`FCT"X^.,^AZ@`J<6.H"7"[,T!?-0@&B,)<Y?]PXIS*.
M(%+:>'!A2_DI\*&D*MK0[%1.^#^82HT5BWRF#+9N&-+MB2!5'&JRIVQLZI<3
M0G<[SN43)?]ZR"GYW=L3PGS)[\+L?:[IY_9;?V*26!)<(*#-"%E!ERL91!(\
MG^3@!O-)-B+M*I1^)BV05+'!C'Y<IP0:_L*CYPQ.*4#F"I:^`)W2#(71.*6P
M&K/>WH2'?\1GG?*GW\5!_6F^_<B<8_F)5N-'.YO!\T-JA@"(A+(!\1,0I^`*
MF*>[X@J,5#^")Y=*';B(URF$>![%]52<R38"BA_[O7K[=V@KF/F@@"P.LT:9
MCW!K6)M'%3(((;BEQ5%CS$M7/(WLM501:X7_4)3GQ>&AWAVRT\V&7['1EQ"#
M(Z@,<3<"BG'!!<,Q+1`_MV&YR;3YO`I29)\H6**`(RDAYJ$?$Y."X,8^9XGC
MP_=LO[P]*Y[9=KB2/J(L>=X07^&^?^E`;I,7_M,IOQQ[LY?W8@]U53-GF>:/
MUP>-_06CWS_(1Z6/8MW!/AOB#&0"V%W-=B/NB'H(275N9"Q4.`&ZF^S-M<@>
M!$EJ\D`?TSSG_VC"1TW"W%>I2HGX;029$$%L9N+"`K"*?0DA$IUDSN6Y2)J4
M#XG+/`K1V'S;Q1=:;E+VW6.7-IN`\EG^!'"<TFS!K3K]K?0Z.7WD01"`QYDC
MALZE]#DNH#[Q%VU+1"YAOLY-;7X&K37>;<'R25WUG.HRE]\61H^#R`E7='SV
M&DO8BSPQD!V\GD4K6Z_O:,I/D"8:@K1LM7!`6KCJ.$1A?I9/1TT%"2,G.%TD
M`/N)^34P44U$`0T#?76J93;O9M^KW09>Y"M,97Z;0"72\;:`--_.V?R]GAFN
M6;KQV]]!PC)&^DBSVY1^%/9H_.RH9C:=E*O-:Q/F(ULDM`-88(JO8:XS&PGZ
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M$*=B^NP$G\AJ1&L'>`[!B@?JGESQ\XLB6"#@=E%D;@,N_8IN`R@4W&WX)#>]
MNH,99!,.F?TT:[7@>M'Z%?CPB[\?TOJE>]*DNF%*5]X_)7G31]=%_HE6K&=P
M\T'G\EWJQ[WY'M>3S^VF>)*C9GS!.NE1OH*U]0G$$\_<2Y_3C;BM3W[W3I1]
M^_TK=<>S;1'/(?N+$/UUX6!=,<PD6,TAZ]D&]\<CMI&[8WTGQ9'E[R]\^.1_
M3YF4#V[2E7ZM_M9@:BNZV[$$O]IR-,Z>^%',.JM[6SW;X-YVQ#9R;ZOOI%?B
M;2?"1^!MAS*UA>[$K[]69VNPM!6=[5B"5U$T(_S.-&R4$75?BA=GG+LK_:'Y
ME23M]O2.F5*S/Y5ER?\0[C&U.9_*OD1^T^2;?PP0</+CMG2B!7)#>E\L?'\@
M/T@75&"/%^["R3&<.\GI+*N,>F+U-"C->WPAN:Y1K2,V`_1Y,7!U"S0]01BY
M"?X:MK#MDF%TR"4V^>=)3=OG6]<_W0&+M-[!CUNDU[+R!G?N:SPN@GQ<;"=)
M3ID!ATQDDE0@R!!.)\)'N6/HU:,>6`&DTR]6_OA_0735>BOVB//33+E6/@U[
M]3/5S&Y^)1%>_Z^+(`3L*;0QT\TP*?%\JFYJ:@L/_%KGJ+E^Y&A'?;-GJU]!
M@3#/0'T\L]5,N58^37SUL]7,;GXELY7_UT4P6WD*O72V^K_I)#3*R<I;Q'F%
MT&+S/"$C.K$<LRZ+YQSC!!;L;D"'LXAQG6.<Y@)--[9%4VR+I<"+I+C&.()3
M9<1/"GSNC"7IZ%AL)9?T:U@9S5@1Q3'DLPM2_=J=2^@3\\#>!?-,_?6[%T]%
M/3M4=?%,R_=E\0LMKVG]N2A_\7]!%S8_V9G!9@X+#=7I"N0;"4,:(.";N?X[
MGOLRV=+KY)G.>'H8'/+0,`%''L:XJJ/$[X0W`/IFO=#EAS1/:WJ5?N)[W)I]
M8?J0T=.JHO4/%=T=LJMT-QX0'Y2F>T$H*#MB'^%0=0;(&*Q'$'I*MR3L&P%,
MTA::)!S\A$_%_#WKC&$<=[GDI3F3&`\,._9;FN:OJ#Y2_K1]FC^>/A=EG?Y#
M3*0R[O0.;(,@*DZSM%,);*F@3X`8;TW+9:;KDD1GS1W3I0Q`YEV=D%+1($F/
M2%/'(U:+A^FIAQ-P$(S]/N'X:[XKBZJZ^++)#KS"TW=%L?V<9MG(HOR0FF\$
M(J$8N9^`J!,RF#5X2H91U%IMDG/+W=*=_#$SF?(C)WE<D_74J8F%0O'GW3F+
M8J(6GP2?D0?@[JE7@H>>8P="K3.9*I;+9TU!J;N:S_XQ-:9H)[ZA.OC,<`VF
MWG+B*0UE^8+3S>;P?,CX&^']61IN2PX";NLR$0AM;P[!4=][GR4&^#EW?^IM
MCGG7/%BJ1FNJ+FWS,5XCK7D7QZ(PYVM:PTVW!^PV4PX<VB1[`JT4"FI8(@2!
M.*4VM%C4249R6BNCTJTMH[6QOEKXV)/`B_T>PV6[YM=^@WM_-P^]W>EYHB/M
M^>8)C;@(G2$"<%'J2[E+R(G6-F<KF6;KYTMI7F8W3BR".9!U=!'$%JQ_;FK3
M><%#XZ)85_072!=?^*$RO:9?ZOO/-/M$OR_R^LEC^^U!#+!]`!`+OI6`?]!:
MZQJ82!CK'@`GI?_BQ/\K&1UG?H77MWZA24FXVR,WF[K@J0'OFLR`NIA<?/W#
MD:M=(^FTUR8%0O<5'[%ION]O3"7N/Q>+_,F(QBPWHF@<P7N,Q#^BT^@D">0K
M&@8]%_''UV3D8T5;:-LMN=A/QV9\%F,/SUP!49EOUH+*L0R[_PG'-NU&EI#&
MS5GTS/M/K\Z\!RJ'8>"2X"L^;S-\V`=F+HLMO$]DMH$+(D>R[_X''-F\&U$"
M6C?GT#/N/[\VXQYH&X)M2WJO^4#0\%T,=KEI]XC,-VU.Y%BFW?N`8YNV%"6D
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M,LY4,J$^[VSH=2A^X*D%IOF(4XQ!]753S<`0_B^=:"[S3?%,>4]]8!9Y5N1U
MFA_2_/%F3TL!4+VG#)A>?*G+A"D^(U&^7-;T&6M.6B[`PNEK@0#',_CEO7;\
M27'1-X2=/^>+IOR-I*!\B\BWVK1D2-'2>9WS+X+1XDS52P19X\F_5V#D@1<`
MZ%:.N%98;N;#944*-/H3\B#H$MHGS)8(C/))#`N1&4I^D92\\D!ULY-5K4XW
M&]XM=&L>',S+MTMD<"2>SR:ME*11)Z8"`P6)(0/]G#[49X>RY!7)'BJFC)OQ
M=38+1#,`.@B40R0+:]3#(3T?\*&/!KVK#29^_LMQ9WG;$$[.6;3`L><[WSTQ
MCWE/R^?K(G^?Y+]<%4E>G>;;ZZ*FU6WRPEWA2-5\4-HZM``4I*K6<.$0+^H`
MV0(OZD"H=?-H6F[);5+6+X3#';NHJ8=N:"JQ0[!CSS=NO\+7GGR-:25+PC`C
MCQ<CW%P]7G)P$&MGFY)NTYI\2#9IQI8HD=C0`@/RM9YX\OVZ3RC*LOC,5XY&
M>YE`3"RD@T"VB0EKB!5D'NK?9Z!3>"?>\";G1BY,R)8M4F)1[^GP612Z!QQ[
M7MM5D3]RF?F"D,UD&^LN`0;<?),#&$7'80*A.GTG2[#'MU-2)L%:WFRBV&``
M1W]B%RZ\>6E;\Q3FA[RB3`"Z[0L58(UMX@-<5&O1_5?1:[H1-G_KEXRZIM9%
M])J0',*4&;+Y#QAX&'N'-YSMCC_+:4=(8\9]J'FO/ZVGD-=)S>SG9J<R1;^D
MXZ69!:*17@>!HJ46UCA+,ST#]]),@]?.0Z*)AZ*;1O(S;W84O@^MNK9!G&BP
M%CCVH-=ESN:']%G6]STKJKIB>Z33C'-DAGA>\*(/(V7S0>EJY;I1L*K3@(7#
M,08@1[=U0`@I<Z%2QRKRL_S]R';BI1*Z4K<`[("6I,^&^3[)$_GTR@<Z?B>C
MT3T;2".0%F3Y<;"-\S*]MI$W*[$12VELUT9X(_!ED]"*:QW``M`EJR6*+QUP
MX`F]Q\!KSM`]%""&;85X*:F9KK7V;09H>DX#@#*-F1GC3%I:^NXI:HK6'D_S
M%G+VE)2/T1BW9?0F<Y`.-O;3E8]4E,$56_7[DFV?D@V7]8YF&2]C1W-:)MEI
MOCW=/J=YRN,A=?J)-A\ILE5Z6-5/:?W4ISC2SW68-7T:F!F*B:[3(8A!H^`"
M`Z-/8>50#JDA=T(:@B*K:4A2;34K<IND6Y[EU!"2T:_C.J^5[&WB"$/SC7U#
M;/C^4Y&?5]WL>K_!/*0-T^[NM)@A?9=-5)QUAQ]C]X+$@]X@+!JE;5LU!6JH
M>B*O="F#NU;!78Q$L=H(L9P`'U8LEPE\OK&05?MRALRREMN4+2ER<D7Y>[KD
MMJ3/:77LR_!8>@OU%:%G[7FJWM3CF''*[IY_)K3=4\P0I=6DN[N+^SOL9WG/
MDNJ)K:WX?WB&^*<DXRG@I_594I8O;/GE_4ZVNT>@+-T=!:+4IIDQ*+$DW_`_
M:`>/W:5-CGTE4K^8>.*<\2/=4,;P(:/75"4J(RN:!UN`#D*I]9X($@BD;(%.
M>`E[[-X]I_NB2MDH"R,)TI,F%NY>TV*J'E*-V#W"KV[D;)7TXODL#N2@:4`9
M<J#4(717"IO?R!MA=7L>D,7N`S:;[MF.6AV$YEL170NH(S"&[AX#T!D&/%4N
M(>0!DCFZQ&_ZW"=?.E/'5BD=`XAF3?!&=U;KY`OM>Q]TMQY.F?S51JL@PV33
M,`K2/%ZR*#41VB'@;$08LB8!L>DD1Q[B`I?\D2;9156S=6T@SSQ@X.&@.SR=
MGRY9*Z&B.437-!<-+_/3W2[-4L:ENCL\5.DV3<J4\MFSV(A?F3_\UR+-ZQ\9
M^(&1Q^_$):+`NGLV!S4P\N8F>:;U4\'?H&I)XD^B_*YO_7++OJIFTERHV1I]
M8>'@!)DVS014ORD8L>AO5QY!%J78+U1!='?VXU3^A%H7L64=F.Y2<45[^@AV
M@(X-TWE>'33N!/7O,#-KB'G48]8<+B7"+"&NF/[PFUZI<'EW=;'YY:G(MK2L
MFCOJ0984'ES=G04EIKKSZO+T_>75Y?WEQ1TYO3XG=_<W9__VUYNK\XN/=^3B
M?_UP>?^W4%&()L&9GY]M-N6!;GNR!XU#P!C#(Q$`>I-8Q%[BR/H2$HMD'1IV
MGXL=6O!K:A8NP'P:RX6UIB<)K^7!BW:(2AW\>L9>7,]PY_;/B.@<Z'W1"_Z&
M4DPK'T!LQXANZ;NR.=X/UWOO#U6:TZHZ*YX?TEQDQLF*,(],%/876V@V]5N4
MO;P$Z=U%<KA[?S[Y=G1:<%[=IH-GVYUF-QAPH@O2Y3,=JMEO#@,(`1WEXEMK
M[L[QN;`&P&QG<O;;FYK]&-PMSM#X+N9Q=-L>B!+$O#L.+@L/:-?!#-K7DH<F
M'-!TV0@]IS+^P(_>5)=OT#O#S@AP.&C&[Q2F!9$G@WT@[(Y;:Z.S<&OCWLST
M(41<I7Y!#Z#>EG1'F7'+O56`0V@]`]!YS1BOBS<U3:3B;2$,K\A#]8>&.LS$
M^DA]NV(+JR#=<+K=IC(IA*?07N9GR3ZM$^0`D9D)8+^JQVWWIFTSX0=_;]*<
M;"0$=D]]I'7")M6MJ@'(=L6'YX/8CYS37;I)D1T/B!\DP=)%IK?-5RUL!2::
M`D11%`NQ<^8%*4OZ1-GJXA/MZG!>T_IF=Y]\08^D>#('15-\:.JZNI#GT'U$
MPBM#AI\P0T^4,R?(X=JKFDZ/:T=0UXV<HD1,C>M7L3!;H4^'$_MM4MZ4=_S\
M<RMFMEL>-$O*H(L0"T_?=8F)E&&I<L*WL>03AR1?L0EI6V19PGIZS^Q<U-QU
MO+>QM+>%;-7IH7XJ1-'CD+VLX>7;NV,2QEX5?<<TN(5<HQLOJ^JP1A>V?.9U
MGT1W=5TJH-;HMIM#7=7,U[`E1_B^&S*;UX$]&JY>+#K0L%W9*R@M&]A6F@;?
MO5FY^G:NF9BQE[->D?-]BQ-P_[?.[`1CZ+5+=,U+_8WC^I-23]"P,Y*=D5>/
MFN:B84\&GX@F$H68A<Q,9G39</YINNM.=I>$."&706:?B2C!IAX'IQF]IIET
MM)H6<,91KXB&B9YJJ$-"%D.DT8.G:-%1[:LA#1/<[@!R<E3G<1!H@PN3IT(:
M0/*S`G74]9@17$@R6C5L[FCY*=W0"CW-T<P$$&;0XPZ.+JJ*WYT3.V01E`EE
M:F%,S,NTAO&!YK55]/P=]>*)*`G&TTJ;ZXIA?`V$'2"CQT5E^I[+AD/*M-@&
M%OT`APMSL^.YDB+>TRCP79&AKPDL?"`3G`E]Z)QZ2WS\8-Z&#X$8/>S`W8`R
M)$C7(;2[';98%\D@O(DK#U<;7A^/_9P$V.;`RGX@^VDH3X#;!I&:E(QY[)6,
M2088)_SU)9F.W5JK.#GBU6/ZZ64!CJS/*=O.\LL)O,H#^Y1GGMCVCT$]-[0;
MEQ9&H'N7)OS>[<L61'9S#RB$]^N[8GR?-Z(.\W1]I.&$6ECFAE?UWIIC28OX
MU-I"JNWMG@:7W.Q(<].G1;<^HH>?O:QTH#L&#+3>&3#P6.%T>-,U38@3R.LB
M+X:\U3W=(.M!"#M`R6L7E>%]8O6VG[)VM*B:L(SA4Y52O[\7%]EZBMS>-UK'
M!V#*Y'`,:*Q&=YTY1<))*I<AB?:]`VG)KNM%1&EE1KQ1.OS$7CT#8+'K(5[7
MJ[))37GD33^[-W`/S2V:Y-U3@$I(8'QCSPTN/*SFCU?RP\O\[VC%);PO]AJK
M&SK8$\%M605:35\+YAG6#)/U6B:^10XUMHZ&%!1:5R((_^[*`'/6S<O):5NK
M0@U]L`H>C=:]9SO+'7:JGYF)1R6/(>ZTFD>H'KJF=:@5[I@TP%OT,=H*%3SB
M%&`]JTGV4XE^85:T,(:@<R@7G5&5G$EV(GJ$TY8^^8'9>OJ8R^M5FT&QS'PK
M_I7)6,7V/P]R'18F@S28C,"+INBLAU<M-R^D[J!)TH*3KW(J7YEG;H3]Y[^]
M#9$L8%+)U6QHJ>WT#I,"Y_*J*(=*^'B?5.F&#?9YFAUJ[#P!-S-WKSEHC#UU
MEY5"'CBD"*!M)2SJAIJ-VDT>XZX:73#'UAJ77[LV9_[BAN^/8]]F^[K7L4,]
M^E2C%PA_7M'PZ0\V&Z6-?2Y!/^`*F_,S+]''F-WS/LGX*9_(P).Y/>@S:3<V
MU7UAN#TEY'O@A9/YT+-Q;_))F*U5::T2).1[7A_IIGC,!94`J:<K2`NY8Q96
MB,%5SS>"B%A2*RK86S-YBO*%EINTHC>[&U'VN3H_E$P3I82((PEGYCKV<=)H
M#WD:2'[(T\`2"4PD-!'@J-W)EB;]3$=1OF0B,6*/0ODY.A5$IK_\DM!-KB;K
M54KN"Z+I<-QS#<:-^\56HOOBEF$\)3Q[HLV9O,S9ZN")?2QE,Y,LL'6S.]TP
M"RSI5I4\P#S90)7*=;:!QZR-_30D^V;"!E.1)?TL7;:X(HHT8;3E\DL<HRKR
M1-$/<C-1Z>?(Y,\*MN@K>6+>S4[^7?,:>7>\I$B`DA%+10'>=YS+H5>:HP'D
MVW$V]_";?=?-;8GV*@6O*5CPB2;8[7'#QT@?$L?0P669/79`%DL'CWQU%V;%
MR*O/)]73;5E\2K?,C;S\P!8HEWF;#'"ZJ=-/\JYIF(/Z.?Q!L6!/LH.W#799
M\;EBHR*QR<,+^>K`%VYI_MM>?D_2$D&/B`Y6I7Q)F6]2\51`MT.[+XXZ<($D
M]%RP(S'N*DJTM&5.8$.=%[IMTSMXD.JWO)G_*%[`Z"M*4/40JX7^X7&;H"PK
M,@ZJZKW@)0S,XNM8]'B1ZZZ!]-[XZYX`;/#X"F<(<1Z@FI@*8@YW@P%"#SH>
MP/C#!!6Z#6TFF@D^^L0#BC>&/"`WL_0]ZC90FJ0ELAF?KE6`7"_3><K]5+ZM
M;LISGA:=/AP0]ZZS>0/.$+Q(=MZB/I0Y#TQV/<W^5*.0M,FAR?AF0LBA8<I3
M\H?+SJG\;V]F:N)-869L+[X@&P"2:Y=68H=9\1'HS9)RK\D/>7JE2@(\(S&6
M5E4V#O@\"X3CG(Z>$NJE?`B8;Q0P[^QD^IY4^.Y53S0%B\Y#6<[I8`TE:P]O
M@[U'-99,/2V"OH5VL9K3C3T*UNY+U7LIV`G38[M9*RG:BZ\[\1E.;MS-I.WF
MRWSMY.6QV,W[7.=-J$/[3E=HG0;*,$?9(:2M5E"L\RC9Q$;;;,SU9D(3TWE.
M1D-K8@?"RZSRN)EN-I$JT9,T_%2H8SEO*IQ0LFEQFW&ZEOY"WK18:V'GD&')
M4L]&&K;X6_D!#W@$]E@!9>1`<O\@540%FXBQ-B*X4F_+^?UX87P[_]F];R$+
M#N.GBD;(,#ZS6I59(@]2U3$JE65AQ:O+S1$K[H!X<@:4=O,@.!@$=<$^D8WD
M^NKBW\7+<3P>)@RE:<&O33@6>94HHP?7&;WNB#5>ZN)<*SQW.!;3^*A@X+ZV
M\9W1VT9R;4D/E4_!='FO?23Q>)[^6!X>V;-/YE6X/U^I[S^DO'S+\699.__9
M8V$A"YYE=XI&R%GV(]MX2\.]V;7OL>'?EK:Q@53?,F!WAQ4-`/<E_!6D=L7.
M)L_N#G4`M68#OZ%T*\ZRPIP?`SF!'JLU$N@]5BM@R(Y?-QCW9-!;U?U!#MN3
M#DY^^F@^;;>H9!*V*_LCK>;E#T4I@FD:SQ1.3V',_5070+,K&B9'8%>4W:-*
M@5_E@D\(QYK?D.<UX!I#-YNA7X;D^ZA\R__#5YN?DHPKBDPV'(>'<'O?DS/@
MNJ0'P4G`]JMMT\*7=LT^D;\KQO^@'37TY)[#?I]1;G%)Q@7_P!8WESDSOF=Y
M^2G,.V-@IH#T'QBM-A^H!RX[ER_G6)>W&"&.XE4DF=^R"9'CTR?N449!XDRC
M%]SWBF.#4/5K0O3#@#*\0HVY!](&`K\$<\4LNQ>*5O&@VR)+-R_W]$O]/BLV
MOR`>T?IQA91FAA$;5$(UH!")0W[F6$2@H95L%O+>;9[H]I!1ONZK#AE?`'8E
M6MB*Y%\+-M(_,H]P*&DW19ZGU28K*O;;/5\!AA@5=,$<`X?+K_6H#55^?::A
M*R_A*,KBBHV@31KBI*-..O),`\1:.Y0>G!6'O*+9]TF>/(H90-7L_9X^/]`2
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MT7OG8_+\0*BW+RQ'Y=^5Z(7R`-P6G>X+(H,=X5D_]BBVA@I:WA>OTA!!2<7C
MK'A^2/.F`H>HM?$/NKW<,NG372IRI,3F2N4BG.;]5"G6=GBF6UG6I@Z6(A9<
M5O>(AA6AK6FC!K['YH0T:.0J7'J9YO/.VNCX0$%/RY)?.Q'J?4ZK39GN\>_K
M88@S:TS]N-B'K:,U,O$^M1/2HQ?'J'[D?[&]^Z'F<;Q*E%/X:_KX%,,06V0+
M-=XFEBB#+XCSXT!%_D36VSDAG`6V/GQ(TE*0O\SWAUJ$7G@RZ\>D1E[`V1FY
M1\J"W[Z:TOQ&6+_BEB?ZB;*NYT]D?&)C]DCE0TS-'3S,S::=C6O7:<%NMY\-
M#&F`"(?BNX<&[GCN1LUDR&7EYPF`Z3A:NKT*)=HS9O+5#**X+V#<EO1SF=;T
MO/B<H^^.M<0=.CW%Z3UL+%H(;PH3.OA(D^RBX@\`7Z55?5NF&R2?:*'N+.DP
M0>I229*,R#;"&XEH#=0A9TE9OC"]Q*YT9^8`[I@!HJYS%$"`,G:B]D,A%FY)
MODWVW2M>)?>[U9Y]PDU.KU/Y?Q_23Q3=S);(X#K.F4MZ4!O#08`P"H2CR__A
M1,*8]TC2B^=]5KQ0*F24!=WX7:">C!^%C#Q3&7W0,&1Q#-YB%FW1^NGX*&)-
MM3M)CC!ZI$^02(H\^AW,8V_*0RHB<[WONAVJY1V/2:&/X`S63I?F1['S=2W>
M<#QNI]8ET(.;E^!B_IR0U@1E#3<>$$6]K<C>MH]/D+&X_US\;UJ*_[M_*H_D
MXQ8)X2JP/IMV6U_[<T$XNOP?0>38WJSY**9#_#_71?[W0Y*ENY1N0QN0/V?8
M^$`)3@:%VY'XHX^Z@O782W[U`C?O7SJ0)M1_RD^_F\JPWS'`NKK,96IF@#.*
M,`+.K86VB&_W7*:`."$"A@UWP++N2S_CXLL^;9*/U+?$-;YZ`<./KX;O:'QY
M7;P0=U/;!:[,3])_R'4ACG+I5LA<B=?N^NT\/'9=U'^C=7>TT_-8V&7=5A(9
M<$"^AB3MX7J[>Y#<FN*)?5(GI&5&)+<3(I\F[$/):"9C25YH33JF)X.9`K\2
M8*C.DO;RH2A[3QZ\>R4J9Y+]B+JG%<FDA+)4/U`584K8O)[`C_-[$KP:;>PH
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M`CR3I2&B[+)'A@T6^MMUTEDSHL4S+=^7Q2^TO*;UYZ+\!7\^L7)QS2=FY.[E
M6`E")`QI@()-)\QRF$_]1V.KESD;I<>TS6!$=E$N7@#?8R71.I4>E"K"?\+O
M6C;0@0HI?E<4V\]IEET^[Y.TY`J._X2WD8>[[_2HJL]4ZPGIVL4+HZA&^F^Y
M"*&_+]/M(VTRD)K["Y6X+9O3^L,AWUX7[[Z[O<HVZ/8[6P"':<^CJSJ_P282
M7:5FJ9L=;%W34""<!%N_OR/?D5O"R(0YAOBWVZNK*_Q[1".RKA[M0;?]Q+]:
M_+]`=X?$<C[,)L1KTZ';9(2:`H;78;:G-=^EXGHM$PO(%7H-9EM:I,C?3`MP
M-S=W>F7[3@,50URE]N&24H>.RH;7X@6FMIN2FCPT[^E63Y2U;1&S:ATBM<F^
MW5WM5;I1SW=VSVK(M9E0XOEU6=-PA_BN@;R4:WC+I7O`!;L0^1RVKIO%'M1<
MU_1('XU\#%:97"\S3S[D<;7ODC3G:ZB;G(FS+RJLW/$%W.>JMIEHNX),4O$N
M$/M)Z'GG68(]U18@ITM#W./1M7%>5O_=M#`+%EF>(2L"Y(3H:,.*2G0HHS(2
MO"'80H:7V;O,F=D?N-)]2#9!`FT6+F[;,B&W)^0BYG[(51G`KD;EBR@6&+;+
M5+TB?L7FKA9*'>ARMQ=?WVZUD6MO#O'*BQW*"5%(A&/QXV-IN<%N>`]%_CZI
M>1SUY1S]%I:5CV_/]M&-/:F`R#GVI:Q!C5?\+G/R<"7+FU"[)2`#(!Q"/*(9
ML*>$'VGE>5^49?&9!\W[IH&9?@MCYTJY!5`9.LI>AW;@0U/&+T?;S?;W99)7
MO&QED8MCJ]-\^WV2Y[2\V=W1NI8U`''->0Y[2.%:3ZKCZE!7;%X/>HOY*LWI
MS>Z,;>)3/FV*FW#?)U_2YT.G*&?)GK5@WR?TY.SN;!^";=D<GDS.UM02BR@T
M[FP%8J?^1*'BEA?2R'Q69%QKRB3#/"SP8><J0@2@,NC@FTD'DPY>/O6&NVW_
M(>=U<#GO#Y2B%U)PL7!TGPE3=9EL)Z+G&,3:UB_9*VT_*YZ?Y0T+)DJH5>L2
M,>;Y!1!UIY-H1DJ1$>E`#2$Q<FNM<AFO%79D=,&&C([V8\,N/2&G>7Y@KH#!
MK:'B@_$.T7-PIO/45T/+U+,C'15Z&2:M0R?HAY+^_4#SS0O//.H;F<QO#]_K
M;@'FC8"#KM-UM/BB=>0V)(V55MCX!4KLC&:OFOO;E&$$D#N;7J0!LVA)Z\\.
M=/2.1TJKIM84LM>U<P*X7@N!WLW6)G`O7QX)]$!&5W.Z5VS-4(@#<6T&YP@I
ME^TF-*S:UX,W5BK"5D^Q;;_,MW27YBDO:?&)OQX1,ND(R-&MKA!"O5S57I67
M]N$+\>@0[0=U\>>V#4]V4I4:L>>M,7'(G#3`Z5Y@J;FN9:*5*1YN\$L]#LK/
MJ43MCUU1BIQVMM#E*[CG'YBV9^S3_XQ_$7T&;U=8S)=D=]U./9+*,<D`563/
M"F328@>J"F`3_V\T*4]W;#Y<?S#TK)>,A88B>"@X+FF1`YT5/O$KG)=Y6\`6
M_\30R,%U;JA';/VI:&8KIU[QW5"GB.8A1IZ8;'P`TY$1?:IS&=>Y31\&N]/N
MDR]RZ]"7),2.U<[(W6T6_+8$0?)%[8/Z0*%N&9@'LKM)C7\LZ,%UB2X.B4&\
MX0GI<`*<BP$D764"&K";/>ET5$`330>^GA)?I<^IO+Q3W>0_8+^OYL5WB2*/
MR<%4N8?%,Z,8'G(JU/8@0@Z7^7ES(8XY+_33&`<;9WJ4&;O;YC<P?(I74(0[
M8MQ#%S7./^1E>_>5<7E/<\I3,G%UT\S$K8@&W.[HI6L6W:0`<`,BFTUY$)O<
MYA4S\4YI/^J%&0N!,'.%09PTV@B(A.QB<0TL&03LULNV$B?M:Z58*69+\JH$
MC>Z!R5Y$\X0<<O&^79-+CGQKO'A^+G)QZU?>+>17?BDO\7"1;)[.BC-:H&9`
M0K@Y<R*=1+JX$0=M:I?T[C3SJ[!%23@\.2L(PPC5J6T"N[JN&Z8W=6S@W3C!
MUO8?AY(57[NKPLCI:'R`!(?M*=(^1T_8F7C6AQ]<.*AD#VS)*786MHCG<<O/
M,KJI#TEV6Q9L,52_-"$_U`4(@)ES&>*BT2U&!"3I@Q(%2QK@E0Z]>CD5-[O>
M[ZL<A%F8SSX<,]'4'YCU``;99?PPLM>&6X.1S6Q-*?:;W15_+?GTL:04\687
MA(VKNJ(%NXUC=#`\LTE`D0X,M=.NZ>>6\D]I_11HD>A@X^@T&W9W)>YSUT>$
M0X5=$BZMMM>KK""K+^!ZAA#BA2]!..$Z*3#9@Q#7'NECFO.J(MRQ\".ZO2S<
M%;+^)%^CR+7=^:%DK&6M,#EI]VOF77RAY29E'XH\LG/X`X;.F^QD;-J6F,M_
MLN7XCJ;\H>%(RW_J!0QO>QJ^DQ%N8.(>X48->50@1L^J$V^-XJXCKM/2KBT`
M=ZPTWZ[H4O&FC5%E).62$%^$65_H5>==FRS&^E$*2CYDXS5+;WF>?EGQGZ1Z
MK:]=E5?AZX@T#%5P!"W#DP>L:?V"XZ]`E93XKU&;?&5?0:&\1`+K5+N.C5!]
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MF@>.8\6.OZ;(U2V<O!9U*"/1W@T1+ZGS%\6:KM/Y`GS?:RV>%=P+>W.'^&,_
MHMT%[A7[W69C/<.YD`\E7M,O]?UGFGVBWQ=Y_;2>:X;)LLREN%FH$?KGM^_^
M0+Z2:Y.M?-3TA==H$F4(;S9UP>.`,@SX!U[8;1P;_`/Z<;C?=_&"4O>?D2Y#
M+Q4!>]`:RKVQ^F,$O?U4TM5V4BXA@O0XI]WK\S\=O\\_,*+'[O)&AA`]SDGW
M.OS/$70X@SUZATL9@G0X@^UU^+?'[7!1#S"&7A\+@MWU`_K:W6M'I"D)),JQ
M==&""_7*<\))R7**G!A^A>#>4Z/=ZWAWA^?GI.3+.29UDF_2)+O,=T7Y+.!0
MJ[$B20*I*#R?P;#2</]UUMX3C1TETI(B/5JD(1;%&(IM_JUXNA/O56]DB0*-
MZ8@1SMC*L(FDBO_.^-Q/O<PWQ3/EXO#2Y+(J]H'MWYHR;T5>O:<,F%Y\J<ND
M*-G6+BE?+FN*5;SI>,('TIWY,N&HF>0OB_-Q"4@G`NED(%((,I"""#%"U`!K
MBMR?/E2,W2;`:RA3!K!:7R.\MJR2_/DO^(D!S5MOUT7^/LE_X:^(\??&KHN:
M5DU%-NPS>Q!'R'&ZFU`;;!/UWF5%&PX7K!M7[D.<#G3UWNA)$O2*^47^J-YL
M9&.Y"6F:3EZ`>OI6$FT5FR)_LPEDM&*L@BC6B#*D,SJ$860[Q%NYAHI6=S3+
M>(27YN)5N7Q[NGUF.Q<^(#7;@#0;$S']];"J,%625I-U=@$P)!':%`Y)[H0T
M!,4QYY"DVANRU28O2UD782LZ&;X[*CU88Z!]1U)65R=G3TGYR,:&K=U$Q3(V
M2B5]YI>S)P/5_^&*_<5^5#^Q_WE@R.R7_Q]02P,$%`````@`T(%L1\:K59PN
M30``>2(&`!4`'`!H9V)L+3(P,34P.3,P7W!R92YX;6Q55`D``S<!158W`456
M=7@+``$$)0X```0Y`0``[7W=<^,XDN?[1=S_4-?[<A=QW575/;L[/;%S%_)7
MM7=<ML-V=>W<RP1-03*F*4(-DO[HO_X`BI0H,@&"%$@D57B8*;>8()'Y2P")
M1"+S/_[OZRIZ]TQX0EG\U^\^_O#ANW<D#MF<QLN_?I>EB^___-V[)`WB>1"Q
MF/SUNS>2?/=__\]__V__\3^^__[=*5NM(QK$(7GW7VM.DN0EX.3=92P;B-_.
M6)BM2)R^>TK3]5_>OW]Y>?DAW#9YW;:0/[Y_]^[[[\OW_KKISU_>B?[\\$$^
MV'R.DR`5O[^;!RGYRX>?__+QI[]\^/CNT^>'[S_\^<.'R@M.V?J-T^53^NY_
MAO\+[N;_?G=U=?O#NUD4O;N3E,F[.Y(0_DSF/Q0OBFC\VU_D_ST&"7GWFM"_
M).$36057+,R[\=?O*GR]/O+H!\:7[W_\\.&G]]M62@KY7]^79-_+G[[_^./W
M/WW\X369?_=.@!(G^;<-/E*2BQ[N4;_\5-)^?/]?GZ_N\\Y_3PMTMJT:7RG:
M??SYYY_?YT^_$])X]VXC#\XB<D<6[^2_7^XN]QJ&+(L3$O'''-`T>&4Q6[V]
MEZ3O2UV8Q?/S.*7IVV6\8'R5"U)T)7]W^K86&I90@18I?WOB9"$^LGR,A)`^
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M".*G?UR191!M.CY[I4D-`<73`H+Z4V<8*!2%`0S`XOYI+'%ONG+&5@&-:[*&
M'A6"WGOD3,HJ96#UOL,R_A."648L$^12_%G7<S5!?;;9$2#4=H@-&(Q_'4OA
MR^GQ0;Q6L9A5']46K?R1>T$WM8+5NP^+^=_&$O-,]&0N>W,1!<N:G,%GA:#W
MGR&5=(T!6-3_/KJHST@2<KJN&KMUB0,D=<%72;#+?X\=&(8_CSVQW!).F3"]
MYF>"!<4,`]+4III]&J1(*!B"H?AY+"@>>"!="_=OJT<6U2``GQ6BWW^&5.0U
M!F!1?_PPK@%Y1Y94;BWB]#I8U;5>1[)G4-9(D`(`LZ/`X>.X.)R*3O,@NHSG
MY/5OY`T$0D&SAT2=!C44#8846(RVASW-N.3G@B9A$/V=!!Q>#=K("D249$A!
M4;.EP&7DS>X%C0@_%1U:,@Z/$)!B;WSL4R`%`F1&@<'!F^&.\Q1;K5A\G[+P
MM_LGP5YRDZ7Y`8!8V>!)RZ#!_@RF:X`:,#VK"OQ&VS\7?=R,\3NR9CR5UHC@
M*ZL[,4Q(]S&#27&CI6!/@=-H&_!-[WYE429DQ3>S``R0@F8/F3H-:D@:#"FP
M&&V'ONG65Q)%?XO92WQ/@H3%9'Z9)!GA("8MM'O8J&A18Z1D4('5:-OX3?=N
ML\>(AA<1"^HG7LKG>YA4GZ/&88\1A>Q'V[>7WH2=Z7@A?JG/6BU4-3=*G0HI
M&DJF%,=QH^WO]SNV\?.THP+0@;A4Z2:!S!YC"FS*/?]_O&]P(K[PFX4XAY,@
MDM$5]T^$[.:?KG$->R\9)XYA[Y/.#]]N%A<T%OVA`E:64$V80Y<F]0,Z71/W
M!Y"3#7/H!(D/<_!A#C[,P8<Y3#_,H3\8LR0A::)8X."'Y='P_D/W`(!V6IV%
M&@"BGPO".9E?;3A6]B/OQ#/ACRPA.>UN(^0:O,+7I,500;,'99W&&:(*M6-*
M9@9:M?L#<QHD3[-X+O\Y_SVCST$D^IO,TM.`\S<:+W\-HJQQ[M.E37D(9-3&
M,9`JW6/&/-L?M`>;&`<,VE#NA=+DFJ4D$<Q?L2!.[DA(!/MB!;DF:2&P^D#N
MVJX<W,;M\.I)!][MZXI#4^F,K.7F)=D34-W%HJ,IW2L@#5Z\%3S9Q]:AY749
M/PNF&'^[)G5(H4<%DGN/\`*XSX%]W`X^,.N/VRTGZX#.SU_7)$Z(F(QNTB?"
M=2.T0XL"99,6>,$WXM>^3AQ\<'?(6`[9BCP$K[LUJ3&DE13;D=VDP(LQR(]]
M3`\^X+.TN=)MJG2;*=<(MFZB#@0M96D0[4-V\+G@H9!=LS@TV!*KR?:`!,C0
M8@JQ-(##X^!31@M&TQT)HO,D;89/:BCJ)E2%PC&D&EUD"I8.&[:$-U!UZ,>2
M#":I].$EE_%LL:`1%3PF]]EC0N<TX)3(G0`+\U^%/?&?C,;IKX(\$T`!^!_\
MKHJF]'\7>ITZ0$P#S"H.W76WG*T)3]]NHV!S0_KWC*ZE;)I;,Q/2K1&O(46M
M''HF!\#>H3ON4H@]7E)AOQ:2(>GY:QAE,J[V$V/S%QK5+PMU:;*=20R:H-8)
M,Z8'T`V'[C<%_@J,IX'CH%@Y/\@$+7W0KG>-DMJ*M[\E.SR^O#\N5S1X%,9%
M2G,S(K^_\,0BT:U$KBKIFV*/UK59&01CV@SI<;4YVP.,7H<.M`K?^N/L=L*F
M)J`YV.ZLU$S/\%!1\8<?;MX&;](E*+@4O_!,J&6##<7Q9H>6M0-.DY88H#<X
MYS02P@`S@$/?77Y&</_$>/I`^.J$<<Y>A&E97]';R`J=4)(A5P`U>_;1/ORV
MP`$'VQEY8'<D$FOA_#;@ZFFAG;`\XE83(L=<Q^(`J#OT\YUDB3!ZDN24K1YI
MG"-PRF)Y/U(P*_Y*J.AB<<%@([DW6"L.?U&A-0>\"+E6'2*B`;3.H7>OU?1H
MM3"F9TA8MQ>`7>6/#KUV%?Y:C_N,:)M(8SKX.W#C8'`N6&+JT-OV)4Z(Z*90
M2!8OI?ES1A[K6&II"@QA&@S8Z3US"MX&F(P=NNEZ+$L[J1UN!33?U=\0J+P+
MOW(=*"O;I\T_.O1(GA5]?PA>0?'5=R"&Y-M0VQ9R_+K2SK%B\<#A0%0O_^K%
M'@4J?9;V`<PZA^Y#F>2(;J(2Y+60<H(*FZ@:4)9W9#24DT)=R_(`5H)#9Z#Q
M,9'QP1#&HZ`^2C#ND=!/#EV$MV7W<Y:A&W,:BET<?8/"X<F?"<`@4P,@Z]`-
M6$EE!UZ$5#RNS.=[CY$#VF1G`#0=NM=F\SG=L'(;T/EE?!JL:1K48V9:J,JC
M/`45<HB5S`V`M$.GVQU)`[&)G)\'/):'4K,PS%99?FXAM@PTI/75V;Q!@;]!
M`^2J8,+R`%KAT&U7X3`_O905SSAY(G%"G\GFFM`52V2\X,U"["B;Q_Y]6N^.
M_CNU1JX\G84Q@"8Y]`TVA=1J[;=:^=@AAUBRO:/_"7'X7\>POX[A?M/:V[4S
M;UTS2H_=.$D);W-Q/9&4AA73[Y`,A?MO'#]=X?[WG6?4.HV")+E9Y*H#))!K
MI:OGUVK0N4\:-OW4A.I$84U8%!&>#O?NE2Z"B?/4!.7^O4G@'A/E@&`P1S9Q
M@<NN;OU`^>>O/Y/58R,KN):F[@+;HW$F<8UZ,"5#Z$8!VF2QDT^U.EKN3Y]J
MU4IN*Y]JM375JM,=M4^UN@^&PZWP+(K8B]PY7#!^QK+'=)%%Y86/718=Q>V8
M/FU+)UFGMN[1;:HBZRP`=!;#_K&>V#;>\)SA>7XF="LO?0C):`\XVQJ!9Y[*
M1DAQ-F5Y@'@'+,JQ*>\UR](GQND?.R<%J!0J8E`9&L234((FBT>5#Q9B-B][
M9`+\/J$&]()P0H"7K!U50E>(47610T-J#>P3*&_8RN1197W=Y_:*_I[1>8[!
MY@$1%DY[J%-[,U`E-,TFH1LZMH\JQ6PE9,C04NS0HAE&-34;T8C9H\HOVRC^
MJK0.#2B;"C`5NU#+W%$EGVUP"EJ$+50JH'';@DJF[`/L,,*]0ZGK#D6NIUC>
MNE-A:YOI:X>+>=B$:FW9[AWI4'_/./$-]:^Z3:J^[8?B7*V%:B^Y>I/*O6=^
MLO$,;8+WU15Q'OGYZHJ^NN(W=>3GT-MS1YY)G!%5?475X^UMB-IC]S"`%ER3
M#2Q5%N'0JCS-:L695/1?5RVBG;J:7%9#[0Q"I:XQ`Q:/ZK3M/HA(4K!X3_@S
M#4G23/3>0E7.E0HJM\F%#;25:3@\JN.U*I<R]W4+U'42`.<MR=1`WO&&SFHI
M9R?%`JE8&''.IKM.V[ZNX="2N5GGZ8'BY2E+\OP3174WE6EC3%\F;&VE1VK\
M&#!Z9&=327JSR*<2>4FI6#?N6=1T3K<1;IV62D)GF)NK+]-S>E3'4-M"5%\Y
M3<D9>ZGOZ]4$]=I;.X)I8`QQ=E0G3E="9P7SN2SJGC'@T?8"9N71-)#<Y^:H
M#I7N213)<CPD%O*(9/;X^8K&5,H@I<^DD$K=^NW4J+2'S1I-0R-,)7!<I13/
MB&!`UG>3:`B>5XRG](_\/VL:8D"YJS.NI)R&+FAY/:::BW5A`-8;]+ABL^T]
M1FJ=-]FP7ENIGR<+]DR666-N%D66@,T-!S*O[_@KY1OK1RL'O*(\@NGS"J0*
MT$\<QU7B<#L![E+(J';K38KZ_KQ"@11RD!GKP]ZAL^R:Q6R?QV)Z4_ABC.D+
MK-OID2)OP"B:HH?P`K!3V0O![V;*^DS2)S:OS$_;NIOFJX+U]^[%U=AXKS.5
M,A\=S*H<!]!$AV[!2[&F"LS20G9`Z08-Q:Y(;H-B*FH!\-8/X)\W`,=D*8/:
M:P`[]?WML5BI5U7/X65`"0.^1SE)X/=Y'4`!'#H(E7(QM39,K8S)61<#6)<.
MG8C[2]PFS7PF6"[,:A8G)V3!>)&/\B%X)6+!$P-#=)W&`7_+Y2:+18B6@K\H
ME]9FE&B-DD&^!)HI=K^$5%L'%:[UFA,._:!;`12C^83$9-%(9=Q"M:=G32K4
M.@(P=5QE)Z])JO1\@,_*%6KO&5(,:PQ8'YD.`_6`],=EZF.%IZ-#B]V-J=86
M2)$W8G:`D>S2DZG)BGTA%C.ZC#<I@,*W!Q[$B1#!YAPG_Z]H@]G\G]EF$ZY(
M23[L1ZH%JNU_Q%U>QPXCCPTGXP'4W:&C5R-4\XG/?,*;C/9HN;6^`CJ,NOPJ
M!L*3/*P2JADLR74F\Z'>+/)[LI5KLB=!0D,Q.,YHE*6-6^*'O:10FYXO0;IT
M]A6)X@*C0[]K>;Y9)K[0JX(A=>T<6$6-%-Q6)JT7,QT^BSXPXVV%8">KOOD7
MQKF%;MX?YS<M;Q:;_N55&1N];L\'W:5U,S6T46OWUU$G>\^]+U#^_KN__^[O
MO_O[[Q.]_P['IX@=UDT\5)#*,"\O4+7\<O<:`=J^MD6(^R)_SFWN2JH%=[;H
MF&&3JN:T-<&L#ZWL#F27C.?GK3L$#W?J:M[8TX,+O1&IUE@1UG!9!(;;9FL*
M#G;=3RN+$0Z]<08^[-P6V_1#:A2+Y92CJTVGHZU;:""M>]-S^GM=M;D)PX.N
MWD:MF_`N3$=3;L=`&O<`:4<)4_*F6.D_.(R_V<_QK:]S!Y"`F<Y=5[DSA@GF
M#-UHJN1H!0%2/F_FI9T,-`!/Z.SDV7Q.-[VY#:BPZ4^#-4V#",3(B+;,8J:E
MQ8]="Z\#.08/27^4BNF9S,NC*Q!`/=$V-1)(A!\R%7?H'(QB"YVMLCS.7[5/
M@L=?UW;E6#1NAQ_D#C)`E\NS<@[47LZ]><AG4`*^<;2G:>,>:R.6?-U7G(=@
MONZKK_OZ31V".0S14CL5MV`HO8XE&`I?(CK/,<3*08[@->&4B=UQP%,;YTAV
M`%57Y-&4X9E"[1V+!7?4P/W@'#IUK9VV`CN3J:ICNY2.$DZGWH_RP"EY8(HM
M?RZ'QR`A><R6V&@4"9/%W)30M,Q[?9MS=T="MHSSMT`U&,?ZW-8',_#GD&KN
M\&*V'?_K,KNY7&\W\_59QL4PW_"<,WI'Q&:,AFGA7)Z]!'R>7Y.X8'Q!:)KQ
M1M8W6Z^KVBV'O`ZIBAXN)G1>+05+FV7$GB9U?Y]>E3J\;UJZU$50PX?]G;\2
M'M*$W"QN\L\D#;6O[^V-&Y0[_O8&2`$T8=7VBM-O-PMC*_2I:O:?9>2!-7BJ
MP=NIS>XVO4$;I"`;,FP;YW[YGA2IY43/@SC<=?>!W68\?`ID+NSM4>=E?/XJ
M?HN71$PQ>6AH<K.8A<*P$FR<9(D03B.'P@!O+O-I6'PS4LVR*CS;^N<PW93.
MQCIE\;/HK.#R9K'Y.Z6/D3#[0T&9TDYFK?&[#&S:]G<A5<(#!61;[5RFT->9
M8Y;TKN/+3"S@8],\8Q%95SV7WDF?J&BJQ11\8AJLB6GLWG08)0\-LDH1/<XO
M__%CZPGF/^H'!VAT`F;'PNG)>5Q/Y^JR"FK7D[`FI@`%5D@A9@9!=/@[2J=!
M\G01L9<=@YU3?6S?,%(JC^WWG,?#"#NR[$Q[R)Z2M!FIUR1U'_LS_5M(.@A\
M>@V<D84^O89/K_%-118Z#/,4^PTY0=YR]DS%XGSR]B61-_NW!9!F8K?RG#M*
M5)6!>K]@YWGH^@+W8*O<$YU%@24[AG<^':3*MK-H`QD"D03)R5BH.*01V>/W
M@1TVBPSY"2@8SM8G)JJKPXA[N'0=-@ZOJX5UMN5;PY!G9"YEL'L(%)[JU79[
MG;)+6V<*->@(9)U%:'OZ=&CO?C-EKX96H0$J9>DF'X=6N1P8),T/+<]HDN?;
MJB^8:HK=I=\&Q=&J!B@.?->XBES2^S'GD-=<251UG#>)CA9?E5#LCWJG]1&?
MA0`9?_O*:4K.V$M=-=0$VV6A07"T*@$)`Q[Q#D/0C/)H-E#NT*9+$=UCU@4C
MD=FOINDPS.R,B/Z'-"BB"68KQE/Z![2B&%`6:J2C/%KET8K'>A2&PP@C>%R<
M42FT>)[<<&$ZI9P^9E"\?K_&>RGPC!L?K:IU%>(QQ0`)$7(2R,K6FW\K0BNN
M9"I\@]T;[A9%TX9(3Q2ZL#[`28)#GW.3\R+O="*&):'/0&!"ER9*#0&:.-.-
M'HH/Z@PDA@$*BSN\P]SD62SJ+*&I)CJM4QNEOD!M)J\PH"`&T!BG3MDZT^5^
MLGD'PXA6J2%5VLEKQA[C`VB$S1O'P$1H7$>D5UOUHH*Q"HBUU<5^\0^MBCCT
MWS:9O^5D'=#Y6<%6<3(A=I'YK8#-+<M6U>KR$J6.&;UD\LIF)JH!M,ZI6[@Y
M"\O=Z$/P2KI8P]I6FN4+:C5Y15((8P#-<>M];EAV&WXJ[!N8Q<HV&K.XV6;R
M.@,*8@"-<>A45F\>;X,W.42D@W03M7%%@T<:07>6#WM)Z]9<^Y+)*YF9J`8H
M4N_0,6T>S-8[^+AWT/'4-*J+2*S7N7<;>PSQO=F-'!#(;O`"O4[I7H#4[=Q'
M%`/,2`[=SV+V+=-';C+DE`ER2)+?T);B*7/GU/2H3].R`E&7IMA"CTT&"NLJ
M'OO6U8\.W=1"9"$A<TV0@NHH\(ZD&9<I3#83?UWE;+]W6Q'+UGNGJJSV!*NX
M6>K0!5YE[CZ(R,W"+#ZI<SM`F_3MCD!;6@2CT`:'(<>->=E0&3HV4ZUTQZ8*
MQF(98(5SZ"%O\"WD)W8>Z=MM%,2IV,Q*.:PE29L>M394:9*ZX;'HDD8T`VB3
M0\^WN=QZ[^5Z[^&FJDU=1&/=/^#0%Z[@^X+&01P>X!\P>(%>MW0OF)9_0"N*
M`?P##OWD>Z;>$^/I`^$KX.)H*QUD&^_189MF3/2];@OO,ZY(^N+0_WQ'UL4:
M>[/0H=E*M[WRJZ*;*)H:QNU;'#\Y]")7U;;E3K@)*3"Z\=SXMC?`+5_?AE,!
M./0&5]6_-5-`.RDP2QR+5NC9'V"N0.+-+?=H%XSGD4B`N#331X?6P(QBTGJB
MZM192-;K<CGTSYJ+KO=.I?<.9:H*U44TMG>_/SGT[N:G:O%<_B.]1<]!)(?2
M)E%^/<Z@IDU]FA;ZU*DITKUN-_:MZXQ#7R[,^4P,(,[?Q%B!BG9U:J/5DGJ;
M2:E'@^%A"J?^Y-`W.YAV-)*$F[::LH8,E4S\)Y?EE[+U.LKE$D1E$N;+>,'X
M:@.*(GEVMU9E/AS#5DAUQ)CI`?;5;J.-RT!J69NW&48,/=W+>+)[Z@[9C@K+
M`,[LP_HGA^[4,D\;B&GS42VEW031K/(T`)2E/W2X@A#7+"7)`RNV04&TG:V2
M,CKOC"0AI^LB1\I)D-#D9G%;Z<D#>4U/A%+]]MT>/!UJ2ECMQ#AE*:QVV5XY
M5F6O5$>;Q@U*1T%[`_?IY2=;O*(#'+Z$A2]AX4M8^!(6`VG[)$I8]#=1"K`.
ML'$V8/:V3]!M1/N(`E8(ET;K/5W&=$%#&1ZYN4XIJ\*RB(94M!C04#7\L&OC
MU+";WB#U!JDW2+U!Z@U2;Y`BT?9)&*3=S(\2H&XV2P%:%WL#G;%IRC(^`[,T
MDT_9ZE$\E=^492<BEF2<C.$);?FP:P/3L)O>P/0&IC<PO8'I#4QO8"+1]DD8
MF-W,CYJ7T]!FV?=L&MD;Z`Q,4Y;Q&9AW1,P3B?S/9IFC(>U+L^^Z-B_->NFM
M2V]=>NO26Y?>NO36)1)M']JZ5%6^[F!,;.^Q=C%`R@NMYL8#.EO1D&%\IN+.
MHKU95(NC%M=O3UF2)KORJ=MD0@,:D8?VR+5Y>6C_O>'I#4]O>'K#TQN>WO!$
MHNV3<&M:LF3*JL>6[**B,K(5FP:=U7NPD/#9P^<!CVF\E%?T\YX/:>FJO^7:
MAE7WS%NGWCKUUJFW3KUUZJU3)-H^">NTU:XHQT.K_5$,CA;;`9VMJ&$,GQ7X
MB;'Y"XVB63R_%-^,EU064\OK@XX3J=FQ`Z[MQ8[=]4:D-R*]$>F-2&]$>B,2
MB;9/PHCL9Y840/6T:38@]K)'T-F@746`SS!5%((:QRCM\''7!FF'KGICU!NC
MWACUQJ@W1KTQBD3;)V&,=C=%R@'2W88IAD]7^P.=`=J%=7S&IRS#,HZEJ?J2
M:[-2U2]O0WH;TMN0WH;T-J2W(9%H^R1LR!:+HHS%;+$[BAA+K<V`SA14,H7/
M[KL5?\2IK,1'0[K.OWE!!K7_VK[HV@YLZY^W![T]Z.U!;P]Z>]#;@TBTW<WE
M<4/3H:QJ:VAH%%5LC8P$=(9?*Y/X#,!MQ:EQO'_:S[DV_;2=\W:?M_N\W>?M
M/F_W>;L/B;9/P@]H8F#4ZWJV>P0-[`ATUJ&>/7RF87'56YJS;P\\B!.QM(GO
MCA21V.7KK@W'+GWU=J2W([T=Z>U(;T=Z.Q*)MD_"CNQAC6PS5G:W8\J\E5UM
M$'1&9R?F\=F@]]EC0G[/Q)_G,O?FL#4:E=]R;5^J>^:M26]->FO26Y/>FO36
M)!)MGX0UV6I7E)BTVA\%-"VV`SJ[4,,80BO0J!YD^<,0IF&W#CBW%[MUUQN1
MWHCT1J0W(KT1Z8U()-H^"2/R2T)N%N=)2E>BLW4@X(<%"+6'[@$`;<0Z"WK#
MT`$`U^2E8M]P81ME<5A<XY#&S=OF_U7&?=_FI2W2M3E2F+N+P>9*#UN2%UF:
M<:+OE@K67FT+3+NU10IH1P$,9$@<<M0CMJ29V$.&3.QC9+_T@!O3;X]UVNB1
M`FO`*#J+Y31(GF;Q7/XC4V0\!U'[".[4I@#5K`U28`T91F<!"4TDHK?">&M!
MM)UP.S:5A$BQT[$&`_9O+J,QBQ*&>KC:R+91F`HRI%"IV8*!^G=T*9@NDR0+
MQ$I>J%I]X]VID3[U4KT14DA-688!_K,[@"\"RG\-HDQLL;;^MLLX27E6L=+J
MEFV7-J5%:]0&*;J&#,/@_NP.W),L$>PDR2E;/8I^YQ$W(*+MA`6,&D*DV.E8
M4W@2/J#,OUS_;Q#(WNW;LS`KVB.%O8<@%-K@T+&D8:)\U%4+X';MZ-?:30_U
M.N,*M`\^)[)P1:G-*-:3U:\F3<8H5K&E0*J?9PCV\YVRW$,E^B;^2JCX0-#N
M[^G6J/0/F#5""I(IRPK(7/I_V&I%-T:Y]'"4?,C`@S:4NS;<(FW<$"W:YJPK
M$+>9Z2.?QZ^HV&G-BQJPN1M2#U^W1@5TAHV0PF;*L@(RAVZA727?:JW?F[R+
M^9(>"I[I,[F-`L5&YH`WE`?3/=Z`5!%Z"4.A%0Y]4/=D*5F\(VO&MQ%D+9[#
M3FU*Y(W:8,7:C&$%N@X=4!O/6;Z^)&G#@:;Q+YHUV?,NMC1!"JT9NPID^WF?
M-`MP$L3SB`:/-**I,`2"4/2.D[G!*MRM974I-FR)%+].S-=@%$PL"!>$5QM!
M*CN9]_"9\$>6D)QV%P]1NK-<A$P#WC?@RE\>=S5$P'2GS[L.E^[461\L[8.E
M?;"T#Y;VP=(^6!J)MG</EG928FB[I-XLJMOB(D.!M+&3W<;Y-GC+6PUOJMCI
MEVL;Q@X7WKCQQHTW;KQQXXT;;]P@T?9)W`2[#Y_(/(O$V@N[_N]3L<9N_/_)
M+$SIL]"LG%.E&]W:"TNP#W^A>^4`O7PV1(7N9EN-J<<Z4W=$K,(T%)9=SMXL
MGM=^^1+3M)>J#?(I6`GM?FH:ZFE9O'I+R\4V[SS@,8V7R2WA.</#;^#:ONAZ
M:];6/[_I\ILNO^GRFRZ_Z?*;+B3:/@V/LB;H?,RS[E[=<&V4].JTMU2\I>(M
M%6^I>$O%6RI(M'UH]S"\?NV<.O7%T]#59M:LX39K:>8>GQ876!O;Z%(1[;I^
M_KHFTB<W6\DX[S]RJ<K?A.UEB'GG-S3@-W\#>DWH(`Q\<^N6B]**;@=?2=D`
MN4F)'DR`.7R[146FD#%WBIV[X'J7V+G#?H?H=XA^A^AWB'Z'Z'>(2+3=]0[Q
MCB29@.-F<;,NLC8D%XS_)Z-Q^JOH59ZI-3_<IZ2ZL)KM*6R^O&&)6GFY>XUH
M,5[MB-#^]<%_<V@KGY''=$S#6/\]UU:POG?>Y/4FKS=YO<GK35YO\B+1]HG%
MS,OUU=#>59,VK%>`U#U4+;8HQ)X^-;4+ZW";,7!,$]'@HZ[M1(,N>F/1&XO>
M6/3&HC<6O;&(1-NG$>M;Y#&X#7CZ]L"#.!$SI'35C6F"=.^#:XND>X]=C395
M3T_>JD^`U:9[PVVE(>.&[N>@R=HYZGFG"W#H[N=6NP@NS&H"0/U<+](]QA"#
M6;0)E"IC?#X1?@[B8)DKUCWASS0DR6>R>B2\!H,A]39SN)X:!4`U;6(&3`Z0
MV])FK4^6I(2?"EOP%,10^;RL<-1XCA0G@!'[R-BLSG`^?PGX/'FF440NKT!P
M="3E1@0B00H1S(Y]E/KM:V"4OC[15*82IW%R_7<0)`U%@1%$@10BD!G["-D,
M!KEBR2Q>$F%?PS.<\GGI,VD\1XH-P,AP@1$NBIF(CM/TCB:_P=:&XG%I7M0?
M(T6QR8;-\IA:L^Z*!;'.D&L^WS?=*L^Q"K?)B,W:E)HE8IW/F>H%`GI>71[V
MGB.5+L"(S>*0;=-[R^S>,KGC%FV3#:M5'&'1_D(X3<6NYE/$'H-(]BPF7!ZT
M@9(VI"X$WT:-%(=6)O&54[Q9+,1VE(.8@<\*A/:?(<6CQ@"^\H;GJW7$W@BI
M),*#MW)M=.5^3DF'%"$-8U9+'%I!ZXQR$HIW@Q#!#PM<:@^1@E%GP6K%0I6#
MB:\(OWF1\^3-8G.GK9@W%0XG0_JM`ZJ-'BD6!HS:W[Y9+4UXDSX1_O!$^89%
M>(71T90K#4B#%#8%0U;+"DXFZFCB,3NC!9'XF!TK\20^9J<U9L=E3+&/V:F!
M87/VKZ0R+@X8\W6*QLL'MKL\=QO0^0/;.U(V3#]MX:7-1-.'O-0]\DTU9?9$
M-KS?<=?3*Q(D9+9BF:R<6>\9):9YD_J]IJ$5'5^#7@^ZBD7O$QTNOF\7=U;6
M7#PC2<AI61GY)$BHV(G<5KZ\[?4920,:]8_KL_'M<>+Y;/34_:T>.'=,\U="
MKH,5`6Q2&Z]JIM#J_BKWULP11O\=!BZZ>$!5=^$-@!%QN270$[N#UL;H9.W"
M&#ZB\)9%`6=T#CJ/X(<%-K6'SK`P5"C69&>\>$U==*8N%G,RHJTQ8]/=`TOV
M@:5!M!MP)V^S*"KL/5#:QO0%`NWT$T#%@&F;GB+O-O5N4^\V]6Y3[S;%J.U#
MNTT'VDK('F\.:9_H^I;P4`IR6=\0=FZGW&"HVKE'%'2#=6#\H-/L5+RO?I8]
MHL?LGBYCNJ!A$*>S4#:1#E]AS]-0.OCL>\FZ?6]LSUBWWKD:R[?9H^C1EY1&
M>?I`J9VQ^!1D2IB0EMM.':G[1>0(O55Z<-!YHU3=?1`?!FTK\P8M*EAIX`Q&
MHY&D`;7*-#IH[XBP,1.IJ+NE#MSMMQ-N+R(K"=%!".@CT[-J,U..XI*D,#_6
M\I/;7L+1M2UD%6L,))L(%FHVT=5V*0_79J'H<T)S43;7Y1:J`C85%<*U3,G0
M0$FE[`(D_^0$7L6,Z36@[=,[@Z]-ZQ0XUK@=WKO_RW)]GG&V)O!]'/AI>?^F
M]A25L&&]80!/8QRAY+L;T7OQ5T+G182/XDC%@'9[Q**CG08<+?P.?PKC??NV
M??NC.9N];]^*W]G[]EM]^P[=R=ZW;R=M@1TP@D@&ZXJ=44:N27UE4#PM8:@]
M=8]!4V$8P,0`-\@<Q*F>LM6C6.3D-X#DB?9C4\V^YRH>U:QWSGQD@3`(H521
M]=]+#]CV=_>S]!$ZSRMBQ^=.E7V#_:?-)U5U<;U):NHRJ_49G:P_!Z]TE:U`
M:8//"GGO/W,K\5H'6:/GZ*3^E=#EDRRT+);20*'K6IHR!1!(@PT-!2?>]XQC
M*?"^9^][MN=YB\@K.)TU'Y2>M-T#5-)5>C>KG'AGOC-GODU_L7?F6W;F8R@1
M<A^2.."40;<8=33U/=P>#<+U6\$,.O.J[-Z7.%F3D"XHF8.K=BO=]OZHBLX]
M2*!>,2UOPR\EL_6:,[$QVJ0B`"<W'4DA=I#$X8W'-F5A*JY&,(;\,:3E8\C1
MSL7\,:25(S)_#-EZ#.GRY,L?0];`Z)=GQTY\>/"63XX/K+#%2RN=))\X2QI7
M$PS)R]CP-G+WL#5UC)FP.=3U(8?^K<I)WAT)V3*F?Y#YY5S(01@X4KEG@O\T
M*20RG\7S*_%S$0LLGF4K,C_-.,^%NGV@<(X-^[&:9VV@CR%5WJ%%C*6$U%#*
MKW`]S#B7!PWYO%!)PM2NW_W>IU;ACN^;CI9V%126BED.%3$_^[I9W&2IK#>>
M_!I$&?F%+I^L:&7;RP]24>7+CTI?U2+$4DC,BO)>!)3GO%W&ZRS-:\K*>[AW
M0J`U332@+%.I:RB1ZHB6.=QUR6JGY:<L26\6I\&:IK*S>Q":D,*1`OND2$'4
MLW=4-<QN.0L)F2<70BSEEN>"\3RI?.%`BY>S,*7/D"G?LW6Y->S8&JFV=!9"
M/P7Z>:-`,5G*5*[["N30E6.^*)8[B+?>EDGC#9W-C]T;D"I3+V'8]D0X=$;U
MX+_8H!ZN5;47]5>N\D7'HV-;T=A6M7Z5]URIVC6+0UO:UGQ7?X6KO.MX=*XJ
MH`&NC?0K3&A%\V9AR(GDY691;A#JQ^%JBO(T'*!`BCW(C'7O^9CW@/9SC.2)
M+;YRFI(S]C)$BOI.GQO[%E"GSCD_<!PA-LM?%!H_NLSAV9F/+O/19=]6=!DP
MXT/W*_548+XQ5>)"%!.2DJ'ALXH!GP;GF%8ZM=1=SS%MZ@(#,&)="$Y>2K,&
MK@VA)-BZ.QL$F*0-E(<`.,)R\J\JWI&D7_4HJ2FV93R:%,AQ@GCRN8ZF%V3L
M<QWY7$<[0>\]FFJ0L<]U--Y&N<*&S8CO-I/TBB;I+:=AW?^@H6B8H3L*]P)N
M:@-3,#-<,B.[")T&G+_1>)D'IBA1`JD:2.U3H4>KQA06\]7*!-?TM]:P51,4
ML`($2!&%6+%]A/#3B"<(N[]N%J=LM29Q4H1IYY5Z9<A1<O\DA'42)+)P;W$9
MP?[9@J6.C'WJ8*G;/BF9/VOP2<E\4C*?E,RA'?.9QFJI0\]*J>\]0R?U_9ZC
MTW6?"@YC$IG92\#GLI@*8!R`S\KCR[UG")?86N?134([8[%J3E8O\IR\-0S*
MG*D=9_'\-@IB9:7W(3]1FEI#?,*9-L$*SX:2)+HI^ESLY]@;(?>IV++<Y!V#
MJTFUT94>926=NPECR#'!M**QZ;"&/7`WBP4-"4]$#\M^P/$I[80%@AK"HX50
M)YSAS_W+3XJOGU%.0M%NHT;GKX2'-($-IXZM:N.SK=710FTL-@7N-H'/9XSB
M$_$\6`LQAS3GETM3,ED++FYB<DTW_[N@S[`J'/R>K1>E[WN.5ET.$.T`1S<V
M`UEJO096,2&8687ANYQA*2IX@;'UOG(=.OA]1ZN4%D2-)3&`NL1I^G8;\%36
M5*_PI=2^#BWVRM#K6QRM!AF):XR@TY"+CN1QW_M]J*CXO:SMHR@YW*_Y]L2Y
M8_.C58?N@L22%:=U;<M[K>:O;2GKU+RY<IDU/UJ]ZBY(-+<P8<5Z>&'_C_#\
M?P^"L+^U=/B+"F4[X$5'JW:'"->^`O9+=:#5/S&NY#_7+/X]"Z+\[H[)O-:S
M];ZF&;<^=O4R%R/NI$QY%IE-IY/+),G('%X46\C*Q4]%=K3JH!;,\"&ROQ!.
MTV!)/D7L,8A*>[X=S,[MRJHKQNV.%NX.HH/Q=YB/Y(XD*:=A6LQ4BDV5AF:[
M<X)HCA9RA4@4'F*'1_N:`SS-F=VW<4QG<C+W\>#[.KY"W[`5^A#DSO45^AI:
MAZ5"WR_+M:J4G*J(G.MIKVOYN/%""V!#YS(..UB4#6JM';FCG@@<;3P/[T'_
M97D5*0!I/MEJ_>[)1`1=Y67X:>24G3Y1LCA_)6&6TF=2AH<H:B::$&^+)FJ)
MIX%&&\?H(E[+0`\0/_AA@5?MX33PJ7.$^ZS&5]6U[1/R575M%L#R575'J:KK
MT"OFJ^KJ=MPNRQW[O(<^[^&1YCVTY,_/KZ++G>?;`P_B)`CS#I^\59^`F1.[
M-MQZ_HT;NA]30'Y%<[8'2NAD!VQ%:D85`0">ZXFOAP8RF,41+FC,Y0E#\DRC
MB%Q>P?&G&I(RX!0B02%_(#X49.>HRA(57@O=92G=_2C<^-48,+/LT/2^\XVZ
M^F!'P\GPKAB;SN0+QE>$W[SD`0V+O1AQ<)@8TY?%]EKID<)HP"AN)UL>H_3P
M1/F&0W6`EXJF&MW5H$&*FH*AX3UP/FVM[;2U!U>?\VEKNZ2M/;@ZFT];VYJV
M%H/#\\JGK75?JJLU\$T5]U;$G'X2A&ER&=\23MG\$V=)`\[AOF":%*;'%]PK
M5%/[31+#]!&F]5)ETU7G\]<UW1P8;85D69TU7["DSM`7CE2=06':5F=T2;N,
M--)(J::E%WCVN7:S7Q'^3$,"\WS-XF>2R,1^N4_T@:5!5'TN$P&+/<_?27I'
M0K:,Z1][%\'JB_&HWZQGY1KTFT@U>22!8\FH@7M@;%:("\:+GR3=Q[%&B/;C
M0P\5^./?VIA10(#EABSNP;-[TZ91X>`,XK%7&L-^#+[ZM/7C6QM=[<`,=X0[
M1DF+\X#'-%XF8A;)61V@6$7K)\8N0]':(>=>Q-,H2)*;16X.Z4(G571UGV*#
MSKVC]`@+4FA@01?G5NTB>%B@)BCCJIL$[C%1#@@&<S3"S2?YU>O;<E7()QS%
MM:=VRJKH%93.,-`H#&MA#G=)-G_V;/OL^6#_E#][[G+V/%J%VF_X[-GAYMB?
M/2.J7WLJ]Y@\I:+ON\5.+HD/A*\26?9./D^:!Q[=&^[NMYDV=`\JN'GOPCH6
M4\%.W2`QL<QIE%_YOB=AQFE*27+^&D:9V.5>"-%)]T2V@>AF4=^WSE9BNULW
M/JR^L[QN9.6=2+7/DL"PQ"$/46;L.I-V^ID44FFZWV1ID@;Q7(AB-O]GEN09
M:&NJ>.!;X%)EQF]!JFZ]A3+<,?$8?L9/C,U?:!3-XOFE^$:\E+/]+$E(FNR(
M!G`^]OONV![)?KW$E+9KV+QJWD'I(C.<0\O(9X9#GQENO^"%00D1@YHAKGV8
MG9)RP-S9]'CYE'R#:['/E60]?9[/E6310^AS)8V2*\FAQ_""QC0E5_29-&S_
MD[?/P3\9S\_.``N[1\ORVG"'E@CMV$Z,HRM:K>G]KN_*>M0]6[<##[9V!GX?
MW=9K!BR=$0(`LB1E*\+SF]4R9.R)KI/'8D:[)ND+XW#9@.X-RUG<O"%&?+5J
MS+K)Q>:!J![>$\Y^(]P$3PUE#4"(<LJ(@9P?T46]!Q[,B10!O!U6/2ZK0=4?
M3Q'J)H]'='--"(-$$0G3+(ANI<6O2OS13EA@KB&<(OHZOM'%38#KB/E*;+[T
M3AA0+>?HME+7+`YE/']*9DNQ-\RCU&#G3BOA-C)/23A%.'5\CY#$)R*OR5?R
M*';PL'=(35#QO=4()@D#P.?P";8;O52L7!JBW:H%$4T1"A6_>#/,^)3:N(I8
M^93:/J7VL:;4]A<BQKD0<?`NR%^(Z'(AXN`MBK\0T7HAXN#\DOY"A+T+$0=G
MGSP@QGW%>$K_***GZ^9V?9TV(BY7;#VQ>\":VL7:63RJ"PYE7.OE:AU0GLND
MF4M13U2`K2!""K**I>$N"8R2*R(/>/M,TB<F]MDRE49N]@P:O]W]FZ-GD^C<
M0W<[U2<RSR)2YENO][GY*\F/<B!/@X57;?>[![S*O8UQA&'BAX&++I9<U5W8
M+#<BW@M>5A([]!Y8&)VL71C#NQK^%LO;4LD)I_,E.0W6-*U6A4X)CTEZD<7S
M:_;QTZVJ;O-A+RFP[OD29SI@J,BLOWBPU"Z"->>610%G='[*^)IIPF-;Z0K\
MU703@%C#Y/#!RE*7*$EFBP6-J"PN\I6F3Z<;VPJ&Q+A!B4U[@RF`9,#V\/'[
M?[N]NKHZA>=1X%$Y.U8?34#6^ZQ@R<"L"O97#Q7=J)C<`##2=9O619X!<F<6
MG;S-HJ@8A7``GRE]&='72C\!5`R81E?FN#!?'L1W;A:E+5.8-K-0[NM38%/;
ML55E\3%IA7"C9\PPNCL4!CU7;O%ZM34'&\,&L*LFF^G"4%L_*QIQ15>T*%RG
M*JZH(RG/."$2S##"<S;,Z?`+ZFZ94-U9TU!L@\N:%`CG3I"1X2]_USX+3G!:
M&EC*KB<LG5HTA3UR]E9UME9U=E;74X=>!UBM_U@.'34@G*E1.%/#<#8-',Z&
MV-_[L-/!PTX=;G%\V*D/._5AIS[L])"PT]'B('W8Z:@EM[_AL%.'D8X^[!31
M=2DX\.'F17I0GNCZEO!0"G)9#]WIW$X9"J)JYQ[1IOJ!L1Y*QK'L%BW=Z:_R
M.I^EL@J8TJ$"T#0<*E4:I&`K&#JJ'-:*N$RC\=ZHMZ>@0@JODBG;N3A<%AJ&
M>;P(*/\UB#*RB[\U0US34*\$4,-IZ07(.I;BN[KDLW5.1/]33A\SV>D[$A+Z
M#`3G]FFJU0!%TTGI@(K]XZHB"[)^1X)(5OK\)'85\I;&32R$L6:)Y-=`<=J;
M:Y5'TWQ2"J03P[0KI)Z1QW30*RXM'QC[/DM+=UP-7MFMRUC,4IE4-\"+I"8H
M!B!`X-Y7<(371R`@T(6+['=2&2O41@:J%H8((,UH:$`T[I6.61QG0701A#02
MZ\@%@5-!M5!M"U/!5$C$#@?G*%D;2_:S)8G#%LDK:/;D7J>9@-0;;`T?4/_P
M1'D>B?4FNPG'%6M(RE!BB`2UP&&FAH^0RE,5;F+?X.2<:H)"U@`!:DE##.'>
MOM^D3X0;#(Q6N@(Q-1UJX#3LC5%#(M\-1"Q0U8U0/-^_7E)YCEK6`#M8+C!:
M,6BKD\`##^(D"//XC).WZA-@W]2](3!-MC1$N$OIPC:ZJ+QJ%\%]BYH``,_U
M7J6'!C*8Q1&JGLU?`CY/GFD4D<LKN.J9AJ3T!4(D*.0/E#D#V3FJ,V`?Y.IS
MJSH'"660ZVG&9<=/@BB(0]A?H"/99L4'2'`'N<)<#>\MN.4T#NDZ4&1&@)^6
MEQ-K3W%+N,'+\-I\18*D*-@.!VRK";;!J`T"W%*&.!J^*)*/C3>(C;>YF?>Q
M\3XE,TY3TZ=DMB=EGY*9'$ULO,.+"OONTHL@+`P$[=EWDPP\^ZZ0N8>GJ4N-
ML^\J6T=4B7"?R3R+'TG2.R&77#ASY?V'[@U!-=`VG(1BZ%D_JDCY?<8_!VG&
MY5HB>-8J!T0(*L,>X23`WV<-=WJX^R?&TP?"5_GQH1J\5KIRH572(85.P]@$
M3L&WO3]AG+,7&B^3ZM0#'8@;-JF>C;<U00JM&;M'%:2N.`R3_">S>/XYB&/"
M;Q;W)!7H2L&9'>>VM]>?ZFK:(]6='H*P;0`Z#`>0(KE9G(K.T[0,-?P<O-)5
MMAM&I\%:/$G?ZBZ''DVWZ=,Z-$6J-]W8MS_WV*RX"O%RRB(Y,'@0@25XNC31
MH-YH,B&TF^S:1]EF8=<OL>C?7')R0<@924).\Z[6D&TC*]!4DB%%4,V6?=0<
M)C2`%'7#>CD9G;+5BN:7L80@E!O\@]^C&?1F[T&J1P<(9H!@F`]8W`&"51/O
M8)T*=@Z2:?D&B1W7((RPU8/MBN[>Q.2!KDCE?LEM\`;<,NO4!ACTZC9(P35D
M6!&&X-`_!]LHE;D('*`=6VEMN6:K"6"L97J``>TP3@YB^X*3WS-YVTD\V%NX
M@C?`;7#`&S2:T_:&"6E1JS`&T"B'Z445WA/`)6E`J7<M879`:IFS?E[HT.UX
MEI$+(8\*OY0D11!DW?(S("W-/QTI4LCU[`TPRL=,9G$K>(K3G"D9>RF_(>:P
M`9):&'YH[.06AMTZYK@\G^7"<63AP3L)'UG8);+P8+/<1Q:V1A:ZS(/O(PL'
MC"O/#T!FX>\93:C\S"D3VA`O13?$7PD5WPN`DX:.K<IP?\-6[L$![49CIH_J
MZF0>H7$I++,%C6E*KN@SF5\*..(E%0H,GC!V:5*-86EK@E0OS-@]JH#"*QH2
M88PG=^29Q%G3\0P^W;J1]I\B1;7!Q'!!@F/L"R]C\90\!*^#9CHT^<K8.T*3
M/MF+^%OGJT"\E"DR3P/.WQ:,Y]?KSU_7=+-`W!).V?Q!O!LPVON_H)Q)N[_`
MO6DWV>VCVISK`^3P%V2[]0K<ZASRBEXZZGKK=,"0[*P'XUW\5_=+]$;FTEM]
M$>9M)&3T9SAS5]_VK3J@:C\1!0"R@'47%98M1`_=^3L)^&R1$MY/=33-330'
M:GZ<B@,*ZJAV&5O+;9:E3XS#7DX]T;9V"TB$T&Q0L8,N0UFSHXI2Q7HR)4"N
M5_T6O0*A&C%MSU,0+\769EN^"<[<HZ<JD_<HJ!")'DC?HV(-R\IIY]!>R"%)
M:2AS6Z8<SG:KI2F/Z4$:U``KV!H^0=.76%X\XS1,R1P4N)I@&V#?($`M:HBA
M,=(X:Z6L>KP--9J2A)O,H#MFNY/S*90]MOY["<#V=X165*73Z%(>YGV#5;[Y
MI"ILUXK>U`16ZS.Z(B#%M3Y0VN"S0M[[S]Q*O-9!UN@Y/JG36"UUZ%DI];UG
MZ*2^WW-T&[*OA"Z?Q`HS$T9LH)AAM#0%"C`--C04G*!;5B_49\(G;Y^#?S)^
M&@5)`BR\/5H6"'9IB7#Q[L3XE`#?]5U9CJIGZW;@P=;.P.^CVWK-@*4S1O[D
M)!7F/\^CR65*T">Z3AZSA,9$=(6D+XS_ILBJW+7A-M>R<4.,^&K5F'63"SK;
M_H$'<R+Y@E/BJAZ7):#JCZ>(7Y-'=/;I2:%-E5@^8/UMH2HP4U$A7%>5#`V4
M']<N0/)/3N!5TYA>`]H^O3/XVK1.@6.-V^'7O>N(O()S7/-!>8]E]P"5=&%%
M8?N<C&!(P-'$BLI=!K3;*EXZVFD@T<(O.C.@)1BX9>/7L_7V)+5;:X0+56<!
M#)1Q?#`%,-@('O`&,T7`M2'LJ_/MVC+\QM"RQD0@%]`RT*E-0RMT;;#J0=OF
MPU`BZ'RWOCZ9;B)W6=;`UR=S6Y_,%QK:XVJ$C1V^A`833P=P<$Y)GPZ@2SJ`
MPS,K^GP`[;&L&(JY7OF$`.YS%ZKO*-10:2=LO=^!`*6F2FGO:1Q9//)#\+I)
MFE=E$DQ.:4!9GGII*)'BK67NJ*[@F-Q@`DK1=&W6X5XHYD(UYFSCKCADPD</
MQ'N@/66D[>>/=!C6I&;XBJ[H!I'D)OZ2F$\%JH:MZM%H.#DE:;*.I<21ZJ[&
M/,OSHE[&9T7'Y(4'*/F/">GV#H>&%"FF>O;LH^CP$$M>"PK9,J9_Y#R>D)@L
M:`/O%JK*E2B("BG*2J:&JP8T1A(@1;+C9-"<0#T^.G:*H!Y=Q!0:-6SLFL\'
MY"+Z#EEXI(^^T^$X>O3=*3M]HF1Q_DK"+*7/Y&:QH*'8+RBBQ4R(M^%B6F)4
MR&CBQ?0<HQMR9X*/4+P;ON`//BQO]N\_G`8^=8Z&O]3_RW)]GG&VAJ_%*9X6
M(JX_G8:,&SS9O"GE0UA'"6'%5Z4X.7FK/H'R!71NJ"\>`S5$:-YU81M=^%FU
MBZ")IR8`P'-MQ/700`:S.+PA=S[/_8'/-(K(Y14X4^I(RI`"B`2%_)L3(<S.
M49V2;LX&[VBBN/FI>%RN=O7'2(%LLC&"&4<XE159/T7L,8ADQV3VK\LXA,TZ
M,^K2S&NA1@I#*Y,P*OW*4]LY2MKLQN#4H-"S\D!H[QE2.&H,H+N:=+Y:1^R-
MD/N4A;_=K)7V>2M=N?0HZ9`"I&',;(>$AA.S7;3-8\`+QE>$;U(NWBS.Q5XG
M?2MF'%")C.G+_!6M]$BA,&`4R]&@(N)#UC!Y>*)\PR$\-^MHJG5<&C1(45,P
MA.X2BL\AU'D[;B&'D,-%VN<0\CF$?`ZA;S2'D&"61)&P[#*QG9,.?-5ZW$ZX
MO?.K))PBNCJ^T9WL@:IH/IC-1^^$`=5RCB[!WS63"9_7)"6S)2>;RX%P)IQ6
MPNV%2"7A%.'4\3W\'E5F[4F^DL=$=%^9H`@FJ"0JJA%,$@:`3YN)4F#Q&R:N
M,,I4@2LUQ6$K5H<\%`YWFF?D,;V,DY1G<M0"&THU01F/TB1`N#V$V$"WT.QW
M4KG=:R,#@<&P@=/H4@.B<3=D-<>0[(J)1ZQ)!WO%*G1(A`]/6QKVAC_JN^4T
M#NDZB$#)*YX6\JX_12WE!BO#EUXYS;CL\4D0!7$(6TDZDNTV!"!!+6J8J3$"
MX_);"!$+5,%PBN?;`+CZ<]QB;K*#Y7J;S]8U>+8NE\#X;%T^6Y?/UN6S=1V0
MK>O@W;?/UM4E6]?!<6@^65=KLJZ#$]#Y7%T6<W4=G)[N`(]21BX$(Y6H&$J2
M8E-4]RH9D):>)1VI>ZR:BL7:V+.=M\6JB16&/,M=T$16;;T-WJ0N5@.=Z@:7
M<8/2_&IO@!15$U:/*CV74.,'9CB<6PAW@UE%B!1T'6NV![++LK'PK::[9O(U
M`TK]E;L[Q"G6M,P=4;ZM?3];.:-)-A\(;UA1AM3@45"3&BGTK4QB<3*JG,"K
M%8OS:P?W3T($R662B,7J@O'S('PZ9:>$-=S"QBVVCN+V%DC1-6(6=Q!]A86+
M@/)?@R@CMX3G[*BA59(V,6V2X@<38&^X)%HV4-QH7][E^:QN1\$/RZWJ_D.D
MV-19L(]&/Y^.*O/@,XDS`L5\7M&0Q(U\D^8-MD90:P.D2)JP:MLD<NA+4IA^
M9R0).<TYO%E4?C>SBMM:ZRUE96NT&M-1"`/<R^_G_X)G!VGXT3C8=/R*!$DE
MY+2&OPEIF9%<1XH463U[`\!H]12+O&Q[^Y6F3QIOE@EI>7*E(T4*HYZ]`6`L
MG5=CI!^]SQX3\GLFWG_^+/5R@&2CK9\8.[5H:X<P97GTB41](E&?2-0&?%-)
M)/K+<JW*B*C*A>@Z'J=K%L3QPFI_65Y%BDQ$S2=;@>Z>3$6D%5[&B)WUJ6Z1
MI+I57[A37K137K";E)"KG`Q_@]'GJAWAGJ+/56LY5ZW#6XO2E[T18A2Q%WFU
M(YG%\SLA7/Y,D@?Q>6!GTZU1@:YA(X2[!E-VT>6FU7<<W$=T:6($K.O=1$==
M;85[B/V%%;"WO;U@_(QEC^DBBV:A]+0H;I*;-RB#V]H;((49N'1@P/SP%S7]
M%03;5Q`.#COR5Q"Z7$$X^,*:OX+0>@7!81D[?P5!9:J/<N83/I%Y%I&;11YW
M<A(D9'XJLP/%2?[!2AI>L3E)Z;-0I9RU(0Z'K/5E]%,D:ST_YF7?'S`Y-EP.
MWB9ZPZ6+X7+P;01ON+0:+@ZO`'C#!5-J"7#=G7$>Q,N\\R=O.Y+;X"U/:24K
MW12K\DV6)FD0SVF\O,X`1\9@[Z_&)EM]OWM-:JH]&T20!X5=K0FG;"[ZS%,T
M!8H.E=$G09@FE_%MSMLGSI+&U#3<%RPI-/2%(U5I4)BV`\,='A'DNY_-=:&S
MC(N!NV%T<]&ANC4Z?R4\I,EN.[9=2/N^8+O0=GX!5EWK(8I^JO3S1I5B89^E
M!2V&>[:'#K;SUS7=G)=N1YSEN5'S!4MS(_0%K/HZA##M*[3+;<2!$KI@?$%H
MFLDKF<,HM.8+EA0:^L*1*C0H3"PWHU$H].A;L7_\./1F[!]UZ^MHU!D4IH4-
MV7E<FZ%=GE`=O(;EIICTJPRBT,KW6S,WZN\_4F4&!(GE+CP*1:X,]J^$+I^$
M&343/`9+4NXV;CD-&\<MXW[5_ARN_>J1#@5CH0_C?'-8_KA5<DDG=X[-@6+_
MRZ:#Q>*7ISI@;`K?_JKB,H?HH9(KA>-DS/3ZN*UAT^WCQSIR.D*`)N<%EM'3
M\)"-.WYZ?=[>".KV^>,=0QUA0)-R!,<H`MQR8XZBGI^W-8JZ?OY81U%G&`;,
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MK,?>$\]`[=FOD7T5?J`>#AR6NKK(!^JD35T7/A*33GUSH[,;9$-X5OI=D+/L
M63&<Q?`,M8[]&6D9],M??Z`&O#TW;HSII?A$O*2/$9DE"4F3X>-%S;[H+O;3
MK'^N3)0+&M.47-%G::7M=_3D[7/P3\9/HR!)@*B\'BV+B:A+2_?16I.-"%5'
M:'6"#EVY(TWO=WV_#E9PN=R>K=M5%VSM#/P^HU.O&;!TAJ^4>9HE*5L1GA=U
MEXOJ$UTGCT5EOFN2OC#^&UR`L'/#LAJA>4.,^&K5F'63"PQOORVU'MX3SGXC
MW`1/#64-0(ARRHB!G`]@.KJ;VQ]X,"=2"'#A.M7C`O?&XRF"W>3QJ,+DA#A(
M%)$PS8+H5E:OY>D;B'4[88&ZAG"*^.OX1E<F#%Q+S%=C\^5WPH!J.1_H)E!_
M1*]9'$HO2$IF2TXV-\C@0N6MA-M[?TK"*<*IX]OFG2-UW?CD*WE,1/>5]>-A
M@DH=^1K!)&$`^!R^RGRCEXJ52T.T6[4@HBE"H>(7AL-A3CRHGGO3L=5"5>"G
MHD+H[E$RA*YL.=13^:>89T%GCC&]!K1]>F?PM6F=`L<:M\.[8S9G'K<!3V/"
MX?E/1U+>)89(4,D>5B.FXF[XBN&_+->@M!N_%R+>_3X-N5;X&%Z+I?6@-)^4
M9M.DY%GEQ.8N0ZF=YYG<K:IT%'JZT]2]I].0;X.GX:W/4Q:G-%Z*WHN_$BK>
MGTL%WF^;T)8[;BWM-.!HX=>FYV0R"70FGG[FX%P=/OU,E_0S!]\)\NEG6M//
MN+S>X=//U,!P&,*O]K9\2<@BBZ[HHAYSTJ5):[1"I8E[")OZIHU$J+)[5(>?
M&A?<'9&SBK!O9BO&4_I'CL\FJ/ZC>8"+R5O:`UVT;YF<-K4(Y8@*_M89STL:
MG[^&429S!7]B;/Y"HZC%EZUOI/!M*QHAU153EH\J,8=F@$"5RDW)VV<3U#7$
MV]FT/3\XS$^H8786AMDJBV2%WNHL::X4+2]H5Q/5"Z:G.$I1V*^?[##+@T8`
MUZ3N"3$C;E<223P]A<A9M+^8.-QJ7L9SLE`SW&YS]&N^M3XZ-D>J,MW%8'LQ
M<KA!!@9)5U-5UT1AJ()-T*J'";NV5:(,_1[W5MGYZYJ$M053_B9>,OP%L\X?
M=W?7K'-7C_GTPU\6\^4#OJ7S&U\^P)</^*;.;W!N;X&U]UHLNP\O)'HFGUF<
M/G5PIG5XF8$/Q>!E[A6BLS_%1$3?RCD1((R_DX`_O+"#=*[VCEZJ5K[C*#1L
M*Y"CNIO70P;B\^8'U49OZ:]<^5N.1[TV0OE63ID44KA@63VR\;"7]%:O_"5'
MHUT;D=A7+J3G5PHA"-K#E:ORDO[*)5]R/,J5B^2HLI9W$\)LD1)N1</`-_52
ML_TW'86NU80SW!G:N-[NTGL_J%=;^1%WWFMEES!=1QSVOJCW6;NX\>IP+^]O
MO/H;KTAD;^7&JTW!?_,W7FU>'_8W7OV-5W_CU=]X]3=>+6$U1,3$:$?X/F)B
MU`O&WW#$A,M*@SYB`L_U8T70KB(P%WOP[9"WP#XZ<3K>D203,-XL;M:%(9%<
M,/Z?C,;IK^+S@G86IO19V"0DV;4?/OK69K_<N39M<G',]IOW?_J8W6_)`O4Q
MNSYF]YNR0&TZA_)SX2OZ>T;G.?N7>34[V8W[;+4*./V#S+>3XV6\8'R5T]V1
M9Q(WRK59>EN!VZ%O<P\R:/<>+"0L@;AV-2I/!G#+V8*F5\UD"9;?>J"&U=]Z
M9)K6$!J6"%V[&G<ID]`3R>&%$.;&%9S1>+G;7YP004S.7X4A*/HM7L'?H!7(
M70<.U.,#.G!D*G\(%%C"BQ5'[P&7F9G$OGES!CT+Y<9;7G!5BJJNWX>\HK2"
M^[P"J8[U$\=066[&=7&=D<=T>(>5^BONW$_J/KG:&>7%<&0U79Z^/?`@3H)P
M,U.]59\`GH'N#8M1W*&A^_WB9'U2ZCUB%^#0A>E5NP@Z4=0$@/JY=JCT&$,,
M9G&$3/WXG-03=_'Z(`,?9'!D+EX?9(#(Q>LPR$#:N:<9E]PI5@<-10$'1.$>
M#W`S!S*#Q<-J9W0],9X^$+ZZ9O%)$/]VQ82U,HOG^;IX&[Q!9G*')N4(-&GB
M3`=T*LM,^3VB/-9G&7E@%6.4DJ003WVLMQ*60UY-B!5U'6^VL7:8,&"KW%T'
M?]>1/]UA/]"8QW:[?\<OXYR]2!^F$OL&10/M'05^?"O<H+-^KUB\E)V4S,C"
MR%K;RXRXW`#JB9%:9&TL'E6:YR^QV)IFLO<5KFN8:VD*J&$:=WM1,S5E2N:.
M*`USOK#`2RWT:#MV*X\F@.,^*_;'J)NDR?>$/].0)+F5*-:/![8[$+X-Z'S/
M?GP;_F#,1G_<':'9Z+VK47P=R`CS37IHF3:EZ8S54)1><H#"O=/M",_)0"C0
M'8A=QF*AHJM-G:Q3EJ2)V'O,(OE%P0_HA.[29)>?O[V)N\,9S:!AIOP.?X+V
M.8B#9:YK%X3`^2MT)`44((DST7?2):9B$-VHNDF?""_4"01*35#`!!!,!B2(
MN1$28_@#9G_`C/+(S1\P6]P,^@-F?\`\6-CB/8DB67:)Q&)+&,WB^6R^HC&5
M$VA*GTFQIN7AV=5XJZ\T?:J^L0;L.!_3AT?:^IA[A6N.#G50HC41VW8%(@F!
MK#`]6\GX\>1F4?G-3(]U+?5*";:<EH;!S.NMW7'=AU<D$'O:33<;#BXJC,;!
M'8;]>N#.1=BOO\[MBON0Q('8H@$FM):F;EWLT;@WEX[0-:B``YT;H^S>ESA9
MDY`N*)F#NX96NA(9)9U[D,"1P;2\#>_RJ\Y$H!])3;#='C<(W,FZ54T8S-'P
M@IZMUYR]TLT]3%C4.I+R"BQ$@EO<,%<#^8.^B6MF*%:8PR]I.0P,]9>T7%W2
M.MU8RKM3EO*T7)&HUXAZFZI73XT"("@[;PN3N/-27+`D)?R4IF^G((;*YV5M
MFL9SI#@!C"#/B3!_"?@\>:911"ZOX'($&I+2*P^1((4(9@=+=#.,TM<GFI+;
M2'"27/\=!$E#46`$42"%"&0&2P$PQ1Z));-X22*2P#.<\ODVR+'^'"DV`"-'
M%89\*CI.TSN:_`9;&XK'I7E1?XP4Q28;L%G7+UA8:];)\%B=(==\OF^Z59YC
M%6Z3$5BZ?[:]1*SS.5.]0$#/J\O#WG.DT@48@:7[\R#3>\OLWC*YXQ9MDPW%
M9N^#S<HWA--4[&H^1>PQB,JZ4)=Q"%?",:,N*^.T4"/%H95)!2PN8PT7"[$=
MY7"8(?2LC##<>X84CQH#"ND[]%6=K]81>R/D/F7A;S=YS^"M7!M=N9]3TB%%
M2,.8`BV';N0SRDDHW@U"!#\LKY;O/T0*1IT%!0(V-\@7C*\(OWF1\V29C+"8
M-Q4.)T/ZK0.JC1XI%@:,#I#BP^;..H_C?GBB?,.B.I!=15.-96_0((5-P9!B
M)/DR;+90&2*`?;2(:A_`;B6XV@>PMP:P._3/^0!V.SZZ(0,B[$:HVPU!/](8
M\Y&"R'N6F"N>R/][#!(B?OG_4$L#!!0````(`-"!;$?>GTXU*A,``,O;```1
M`!P`:&=B;"TR,#$U,#DS,"YX<V155`D``S<!158W`456=7@+``$$)0X```0Y
M`0``[5U;<]LXLGX_5?L?</R4J8I\B2>SB6NR6[(NB78426LKDYWSL@61D(0:
MBE``TI;VUY\&2$H404(D+2?P.7R8B4QT-[KQ-6[-)O#KWS<K#ST0+BCS/YQ=
MG5^>(>([S*7^XL-9&,Q;[\Z0"+#O8H_YY,/9EHBSO__M+__UZW^W6JC#5FN/
M8M\AZ%]K3H1XQ)R@@2\9X%F7.>&*^`%:!L'ZYN+B\?'QW-FQ;'8<\N$%0JU6
M(O?W2)\;!/J<7\J"J#I.<`#/D8L#<G/Y_N;J^N;R"GW\/&U=OKN\3`GHL/66
MT\4R0*^<G_+5?(V&P\DY:GL>NI.4`MT10?@#<<]C01OAW@AG2588!9@O2##"
M*R+6V(%F.+`H]`7Q^$R9\>;RZNWE^VO9C!Z1QO<97W7)'(=>\.'L6X@].J?$
M/4,X"#B=A0$Y(`C]%`E`XXL;4..@OL?K<\874-'EU<6_/@_OE88[XAGWZ`&Y
M?)(P7%_0&)N$WJ/^GP9R63S#8D>^T>AC;:[>OW]_H4H3TN5BYI5JI[WB;K!C
M2*OQ]B(J3$A]YOOA*E]K-^`7P79-+H"H!52$4V?'=YSID('Z#T1D=!+$.5^P
MAXNH3)IQW;J\:EU?)4RA:$E98L<VQV*FJDE*E.TQ$_@90LK3L.^S0+FW>I8\
M7:^I/V?Q(W@HF_B&,X],0122/[[<#0SM'.`-\]EJ>R%)+Y(>V?;=GA_08#L`
MX7REJCU#%!Q-DOW;2+;3)='&)7/J4Z7Y%73'UK[?IW[""((B62@E[->+K(2L
M\%`0=^S_3?UVL.>$GF(<PM\Q<TQA8I2='I2HP;G7K)@O?IJ`<BJL;K$G>^K]
MDI`@A<W!8S,6;P"`>[":Q&!TQJ-N;W3?Z\I?]^/AH-N>PA^W[6%[U.FA^T^]
MWO2^@:0<)!.80_Q@20(*;5"`SR&-&:SK.F"A5P=5_-2`5PS>`)8U*[)KXA1D
MV1(S4#^7`^I^"O]\[HT`I'$?C2>]N_9T``2H/9*4GR=WO4_`-OB]AX;C^Z;;
M&9"3ZS=.EL07](%DP"KJAN5YS&B_/3G:@Q'\W4.O).H_-1VXO!O<!\SY<\D\
M%W8'O6\A+"52>.<4FH']I2*P$M?[Z;CSVZ?QL-N[NT>]?WX93/]H`#/T6RR6
M?8\]BG2_W#TSP_/7.OVNT[[_A/K#\==F.#7`,F(!$5/6ISXL5"CV=LTL;D-!
M?=@?=XEP.%U+[6`+<(L%%>/Y)&7KE&R"6P]Z7`K9DXHU.\<[N;.@PO&8"#F!
M/Y0LQ.8H+:WQ@3H^<$\7/IW#9`3;/T>*"*B_F#"/.A0X*N%>4I09Z_=9K._#
MU0KSK40[50':UX"2*AH'>,H@`"NH&91*[?;M7Z_C'Q%E=("KRZP#M!V8WX4J
MEDXP4G*QAX8,^ZBW<9;87Y#7"!9]YXT'U/&`.X*]GI!_#OP'>,#X]BNG`>FR
MQXHC?SE)9OROLOA+H2B2BG9BD9+;<D%P`WH=T/=-/)[+S1/LG)1I=P0:A[@=
M)F!`7\)F!>9:XD[P5G%5<X>GUF%VE#?:3"'W!"T9OW91NKK&0>HX2`]S'V97
M,2%<850-^F)N,ZC765`300@D(26J@;,.G!\9<Q^IY\%*?`!6^0LZ\TA;")+N
MIM4PKBC2#/S/6>#W(E$D4[U32.ILG*!6GU:1DL\D6#)WH-YH9<;IBIV\O#@S
M^&^U7J\DHT@T2LEN<*\UV9-94!?D(EXSHK]D$95B&O#J@#>!'RJ('<`N=ZVL
MZI.*(!Z380;SKUDP(W'H0!X"@0W`=0".7E=,\:9N%S4*,$.KA=8B60B$-0&5
MNMMIM;N1G6,[Y1@V(8[4L/8L6T6>&6PMMA:+5AUYB]+"&^AK!5/#F2#?0OC9
M>ZB^72[F-L+Z1HN8[06A2%*#YO.%QI,')PR1[T2:<=<B9>5#Y>A5\JMY!?V,
M4?,IANUK.<^H)-#L%UI@K$($';V*JFC<XD=$52OXRVEJ,CN2%HPKBK`V7O,\
MH=8*_G!,AAEI+?JFAUT;C+]C_+4"\+4$F[U!"\>98[&-9WRGH&R5X:"J4+-'
M:.&\P@!MXPS/$:FMLC`P2C##K`7ZI+`&T6>+[E6`M808,[;&2%^#\?<*^56`
MO+I4LP=4"/\U_E#FZ[I=6U;/>.V2`%,O[0>GD&;$_UJ+$^:FT:)7(\PY_'P@
M/Z%7L>3&#TKY0;GPG@G[:A+,>#\I/M@XP5,'`W,DK\P`4$Z"V0F>%@QLO*"N
M%Y1*A34Y024!9A_0XGC'4FH;X.L#_\3`K,DE3B3:["Q:*+`XZ-LX25TG*8S6
MFN`_RF0&5D^RRXGQ-I#6A;1:'-:$<SU)9O"U`-ZQD&[C"+7[=NG0J[&S5Y9B
M=@`MM&>(X#;8UY[\\X.OQDG=S&)&50OJ10';!L"Z`!Y)E#4!69+5#*@6HRM*
MM6U`K@^R*99N0K@,GQ'>G[40W&$0OH&T_G:[=*S<O.FN+,8,>,[7K,4Q]P;^
MVH'7HM198ZSU&),96OW[TVS:;8/H$Q!UEL0-/3*>[R,:Z>B#BDJ,U<L1T88.
M]`"+6?7.JAST)Y-N]A$]@RZN6(9>.RK4*A#U95QE!?.ZJA;%]38>\R2/F64Q
MO8,-#J<.#+ZJF6%WG7GR!4QXNB\]2[UF+]-#=BDO4TKEA.]>H[T:D>.]1HD2
MC>O5=;ULP*:.&Y63878)+=B7=@D]]M/@71/OWF9-9`]JKQALT/ZC#)+/0$@=
MZ"N+,WN!%O5+>T%/!'2EUJ+IVE!<W>O&2T[G)4E8M:(W%+*94=="?6G4]Q'>
M!LQZ8,*T&7J!&,_':\*5.:+/^#\8]8/?P4"@C:=12M+[QAJCP2EK,KO,N\SQ
MBVF/B;60/_=ZH'9\GKVL#`4,!4NBEA?8WZ(Y9ROU0*F*8EW50O?KDCI+1`-$
M11QSAO&G<<6:KBBCO74<JYC/[";ZX7PI/XE"SPV4-?<LA#]0AT1)G]1?3-F^
MLTTP=:?L(#959W=R@AJ,[O%6_Q`YO0^)JT=)_7+42`TH4@7YZ#!`UOA337\:
M$MCQP<(N5*=_9-"5N80U/*B>3+//Z$F**9]1%:*XQEP/4;F*_X]\1/Y/[N7O
MR!RI^U=NY!TC'\X$7:T]>6^+>H:Y(_G--[=<K#F#[B>;\"(1FPC0N`_OB5%>
MEVF_6*M$PI*3.4A8S+Q6<O?+OX'C?+/R$I*`!K*6SEX.DH+$:X0][^S"7LL/
M82QA.##D&-[=B7DA=GMX1KR2)@-MCLE#*>&%6)OMYB6,!I8<HP^RZW-L__4B
M>_5/_.3PBB!U01`T`^S5D9][-571W4_1K59#YBAA!A;Y5ROA:\E'K:LWK>NK
M<Z@Z5K>J%ON6KZ9%PE='B_S;I$K6GS#(BM_6,SS_5JHR]:<Y1Q&CU..];("K
M7YZJ33U-ZJN1O@IK@?$Z?1-6D1)*@5S&"P*[T.1):R^JFELD%WJYA$JI/Y=1
M)\LC?[3VS/444-]<\.W!E6)EE$CS)7^T]D+J*2."-9<2KZIHLF-2OUI[]GHZ
MY%RQ5D:+%%O\NTYK&&]M>X*O*ED&9XUO#50:P8K`<!%;>R8"CIWX(B,Y[QCO
M;=N31Q.HNBGP1K[P\1>#@*SDVA(,"X&,!J'D^,A9N$X(*9"<(1P+^7`6\!#(
M?>IY<HV?_!W1PB1+F3M5U;AAM)\KMK'X>\<<"\L06V9?Q\-"C&#.GQ/.B:M>
MOXG/9#4C/&68D2JR*+KW\,9E*TS]&B;-L2=.9--.STAMS9J"<NOL4.\QAO1;
M2-WXU>P#\4.2XWA'*2WSNB27?SR/\GKC;_J(FS4DE>B;,K<>>[H-5LR'73C?
M?A>`X[)9=/?>AS,'7(\&Q:T39=D-F1!]SE8%J=6]C>.%\B+<<DUV0IDOIAVG
M>#/VGZ,Q3RW8FA9UR>QH@XZ#)>&9?F=HIJ/D+\7XWH9PAPHBWV]%69:A'$<G
M2O3OV).U[4>H$L36&'ZL'XU($,WX`R%"XG9#,F6:@>EE4#GZ@SDIHO^ATZW4
M5C;(3L4IFX3<6<*V/DIX4VE'`S_YZKC/>)1I,)ZKKY2A%9-/H=,#[RFEOAB7
M2;^;B5,T!'1_J";SXD:^ADNU5D4^:]KCR-@!<P67+P>Z)/IWX)>>M:OP6=,<
MQ]VC]!U.L5N4HC]8P0?)\Q^\&2ES'GZT+3E&::-Y_3!*[-@=_L&9#S^=^"!_
MYE%GFV=L13X;3>\PI3D\@%^"NO&[X6*;RS+8:&S!#K/8V+(,UAHKL.]Z%,^H
MIS*6<#P9'[&X+)>-9I?-Z4W97)[%;H-/D;N6VRRG$6QCXW6B%(_/V,<+]3Q)
MF=&CA\<HK8N\]9D("._`GK6C69-39IW^/?<1<U<\@"@R&&HFY!=;9\77)0B?
M>*"'&/VA&9%;:IT-0R;:,.5[1.B>E%-FG?YQWY7';17UZW29=?HK+UDK+\GW
MH,,RZ_3?^XC!?:S5_A-0!S#H?_08[`WEUL8G7!X.JQESE-(ZVV`:7Q$^?I1Z
M)B\B8KUSYHRCM-;9IP*WTR7E4<!%LZF@W#H[3I-2G+NX>YI`&Q=U=;-G<YNG
MJ@@;&^0WGRZ6@;CEU%V0#E[#()4:G6`AZ).@'_KNB%U]G`P]?6"K*\"Z?@1;
M6,P9=3N,KUE$K+]9+Z:QSY[("=OS.>S5I5=^I<$RV:IHAI4@ML["WR;#X5!?
M=AX^MD[KQ(<*G<M:S8N<QW8_F3(8D_8O$FZW;<^+'5ZSI02M=?;)]=9:_KU[
M>:#OB`M)K+1FMWK4`<HOMLZ*3XNUO@?8/[-0W[S)_>"I=3IW6&=)R;RW(4XH
M3_49P^SEY/G,,4+K+!MY9*-9D7YHG<;@V[U0?N&1Y_6')=;I7O#>*L>-C'36
MV=7#SK+M^^#P7&"^'<_;4.A*@BXL\?21M12Y=59&:2=Q,H6^B\\KM<Z&3LBY
M7&U$^06ZX^466V?%A%-?OMG/V5YD2ZS3/;V7UR.1.8766=!>KSG;T.A[`]V&
M_&+KK/A*9#B!N&T8A?""R$/TQ_,XK)`.;1O)8JO`)*C<D:O>'VI33G9/>T/3
M>5"%%)$EE?+:W>#&I5"[D-E3SY;AGJ-Q5[F/V:J$QCJ_FW#RF&1<Y7U0H17:
M9P'T@:_%)N256F?#WF.&5`0P:\CO97/\*56:[B$VITCNE>]@SK?0D[,YU844
M+\7$9%LE/X!;K3VV)3D!%A.1=?Z8:`C*=BDG#@QAR8(R2O?6%]%E.:RS5>5I
M,Z4K]ET,RP7B4,7#581_#4XP]LF(1O_U89^@6?\$&=:U1T;/!-C46;2`<3ME
MXITR<>+E9!*<0)9U[7,8B$N9DML"I:BML_&..!ST5CE=ARJG$+V7F9^:P=59
MK;,^JVBQ22:'+\EJG?731_8_A*O_IDM>L^,_18BM+0+8RG]&S/\68H_.:7QP
MLL$=*G-:9[O*!HF_<(H^^\I/&,DEL<Z:_&PDLWD5>*RSMQ.*@*T(CQ)90-\E
M78M9_-G9B`2/C/^9$W4KSV2MQ;><_4GX,1-SJ:RS2;X`$5_)3-"<Z'5>H746
M9#\BT*PH(K#0DN05N3ID(A//RBVU-I:5T5:+8Q646X>)TB[_;!-K_2AJT7RE
MN]9JG7\:0I>*Z!1FN9PC#J$/LAYM$U26[7N'?:*3YH*J49\VH(*]/G;D)V';
M/M&'YD(*ZW"--&TOB.\8+-'*K;-CG[8LOR/7E^.YQ=99D4XNSME?ZX7669#)
M(<\%PT!CG3UQII]G^%K&L_EKF?LEX\&4\)5J91R$L*79RNR&=`RSF"8](KOR
MM=:/=ZZ=MK>,<_8H3XU26=<PM]P=VE6.W)9)Y]@)"T/8A8WG'465S"P=YLDQ
M@<,(K1;/Z3?XI<BM>=%RS/HOOCRF6AH%LU"7"(?3=21H9W$Q28UU^/.F7J2P
M&?MD"@O^U%IA@K>9551)^I?BR<KYU%$X0IT^79!EEOT0OPR';4C'7P_Y"WFJ
MF'K).6=<?:K;VZQI?%K$3F)F3UF'V=HM9S5CM!UI/7;KIN-B,T!YN=9>?0'/
M]MY<7K[+2>RKS/NR[/^#8-Z>P_Q4W?Q<5NNLCR[<'/C19Z-+JB?,%U)89\L7
MG^^N;]3,R"NTSH*[8OWU(NNT+S,@5AP_[9L^[X@;JLNI!WXW/N%WBC?:6M=,
M9LT:]UA8*3H5+]F=Q,NZ]*X_O2(J0?Q2UH.I4Q/3ITSV&9<)^AW6(>Q@UUV"
M^L"1+3B),J5T'U.NTMPF<G,*JN7;ED,6CT%1DJ]Z]J-C"[)AE9)N.S@(*!P6
MO)0>&)]H)CN5YQ$G"+$WB>YPV0ZI([^G.!ATCA._E!XHXR/45VV6?.2_X(1D
M#Z\TD]D5*QJ1QYUR\M/N@G'43&;;?)A_67R;<[EJC+[>W9/`G"`?M>4L/P+$
MHJ1,]4)F`'["U=4-XG=U!>8HS.8U/G=-WW>$3CK&Z5M6,S..;N.X&6*S,Y]O
M?`2YZB.SW3!_BK8_G2[?=ZHYBD[Q&;GWX6J%.?T/+`"2.SI2EY#$8[3A$,O*
MDJR9RTI%V6I8"FH+`3/9G`9RKW""MM,D_I]OP\.;!*)H90BSQ_XPH5L"Q*2W
M`5,8=T%$U`*G:.ZG5/YBD-D?/=G/^^8BO]BZ3;Q:0Q5]R)M7^",MB"X%C*ZB
M@C__%U!+`0(>`Q0````(`-"!;$=4A.8:@5P``"S=!``1`!@```````$```"D
M@0````!H9V)L+3(P,34P.3,P+GAM;%54!0`#-P%%5G5X"P`!!"4.```$.0$`
M`%!+`0(>`Q0````(`-"!;$>K214[2`X``'J_```5`!@```````$```"D@<Q<
M``!H9V)L+3(P,34P.3,P7V-A;"YX;6Q55`4``S<!159U>`L``00E#@``!#D!
M``!02P$"'@,4````"`#0@6Q'39?NU]1)``!?J@4`%0`8```````!````I(%C
M:P``:&=B;"TR,#$U,#DS,%]D968N>&UL550%``,W`456=7@+``$$)0X```0Y
M`0``4$L!`AX#%`````@`T(%L1W)V'..0E```&*\'`!4`&````````0```*2!
MAK4``&AG8FPM,C`Q-3`Y,S!?;&%B+GAM;%54!0`#-P%%5G5X"P`!!"4.```$
M.0$``%!+`0(>`Q0````(`-"!;$?&JU6<+DT``'DB!@`5`!@```````$```"D
M@65*`0!H9V)L+3(P,34P.3,P7W!R92YX;6Q55`4``S<!159U>`L``00E#@``
M!#D!``!02P$"'@,4````"`#0@6Q'WI].-2H3``#+VP``$0`8```````!````
MI('BEP$`:&=B;"TR,#$U,#DS,"YX<V155`4``S<!159U>`L``00E#@``!#D!
8``!02P4&``````8`!@`:`@``5ZL!````
`
end

</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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768668086288">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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;">&#160;These unaudited condensed consolidated interim financial statements include the accounts of Heritage Global Inc. together with its subsidiaries, including Heritage Global Partners, Inc. (&#8220;HGP&#8221;), Heritage Global LLC (&#8220;HG LLC&#8221;), Equity Partners HG LLC (&#8220;Equity Partners&#8221;), National Loan Exchange, Inc. (&#8220;NLEX&#8221;), C2 Communications Technologies Inc., and C2 Investments Inc. These entities, collectively, are referred to as &#8220;HGI,&#8221; the &#8220;Company,&#8221; &#8220;we&#8221; or &#8220;our&#8221; in these financial statements. Our unaudited condensed consolidated interim financial statements were prepared in conformity with generally accepted accounting principles 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;">The results of operations for the three and nine month periods ended September 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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670663440">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Sep. 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_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="ro">
<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="re">
<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="ro">
<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="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in dollars per share)</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="nump">28,467,648<span></span>
</td>
<td class="nump">28,167,408<span></span>
</td>
</tr>
<tr class="ro">
<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_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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674097088">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 11 &#8211; Related Party Transactions</b>
    </p>
    <p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Debt with Counsel</b>
    </p>
    <p align="justify" style="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 remained a related party following the distribution of its investment in HGI to Counsel shareholders as a result of the Services Agreement discussed below. The Services Agreement terminated on August 31, 2015, however subsequent to its termination Counsel remained a related party because Allan Silber, an affiliate of Counsel, is the Company&#8217;s chairman of the board, and a significant shareholder of the Company. At September 30, 2015 and December 31, 2014, the Company reported amounts owed to Counsel of $1.7
      million and $3.0
      million, respectively, as related party debt (see Note 9). Total interest of $0.4
      million has been accrued on the debt through September 30, 2015, and remains unpaid.
    </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 remained as external manager and continued to provide the same services, at similar rates, until the Services Agreement was terminated effective August 31, 2015, as described more fully in the Current Report on Form 8-K filed with the SEC on September 1, 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="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="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>Nine months ended</b>
                  <b>September 30,</b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">&#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%">
                  <b>2015</b>
                </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%">
                  <b>2014</b>
                </td>
                <td align="left" 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%">
                  240
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  270
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">Other charges</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  50
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  174
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">Total</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  290
                </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%">
                  444
                </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 nine months ended September 30, 2015 and 2014, are detailed 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="80%">
              <tr valign="top">
                <td align="center" nowrap="nowrap">&#160;</td>
                <td align="center" nowrap="nowrap" width="1%">&#160;</td>
                <td align="center" colspan="4" nowrap="nowrap" width="27%">
                  <b>Nine months ended</b>
                  <b>September 30,</b>
                </td>
                <td align="center" nowrap="nowrap" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">
                  <b>Leased premises location</b>
                </td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2015</b>
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  <b>2014</b>
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Foster City, CA</td>
                <td align="left" width="1%">$</td>
                <td align="right" width="12%">
                  171
                </td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" width="1%">$</td>
                <td align="right" width="12%">
                  171
                </td>
                <td align="left" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff">Edwardsville, IL</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  73
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" width="12%">
                  32
                </td>
                <td align="left" bgcolor="#e6efff" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left">Total</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                  244
                </td>
                <td align="left" width="2%">&#160;</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" width="1%">$</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" width="12%">
                  203
                </td>
                <td align="left" 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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768662570560">
<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">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Nov. 10, 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">Sep. 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">Q3<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768855499440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 12 &#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 September 30, 2015 for disclosure. There have been no material subsequent events requiring disclosure in this Report, except for the event already disclosed in Note 4 to the unaudited condensed 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_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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768659788864">
<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">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 30, 2014</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 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">$ 2,358<span></span>
</td>
<td class="nump">$ 1,365<span></span>
</td>
<td class="nump">$ 7,549<span></span>
</td>
<td class="nump">$ 4,687<span></span>
</td>
</tr>
<tr class="re">
<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">682<span></span>
</td>
<td class="nump">4,738<span></span>
</td>
<td class="nump">2,094<span></span>
</td>
<td class="nump">6,212<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">3,040<span></span>
</td>
<td class="nump">6,103<span></span>
</td>
<td class="nump">9,643<span></span>
</td>
<td class="nump">10,899<span></span>
</td>
</tr>
<tr class="re">
<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">516<span></span>
</td>
<td class="nump">3,385<span></span>
</td>
<td class="nump">2,128<span></span>
</td>
<td class="nump">4,419<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWriteDown', window );">Real estate inventory write-down</a></td>
<td class="nump">2,748<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,748<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_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative, including expenses paid to related parties</a></td>
<td class="nump">3,045<span></span>
</td>
<td class="nump">2,698<span></span>
</td>
<td class="nump">8,953<span></span>
</td>
<td class="nump">7,456<span></span>
</td>
</tr>
<tr class="re">
<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">166<span></span>
</td>
<td class="nump">119<span></span>
</td>
<td class="nump">490<span></span>
</td>
<td class="nump">357<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total operating costs and expenses</a></td>
<td class="nump">6,475<span></span>
</td>
<td class="nump">6,202<span></span>
</td>
<td class="nump">14,319<span></span>
</td>
<td class="nump">12,232<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_EarningsOfEquityAccountedAssetLiquidationInvestments', window );">(Losses) earnings of equity accounted asset liquidation investments</a></td>
<td class="num">(34)<span></span>
</td>
<td class="num">(41)<span></span>
</td>
<td class="nump">105<span></span>
</td>
<td class="num">(53)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(3,469)<span></span>
</td>
<td class="num">(140)<span></span>
</td>
<td class="num">(4,571)<span></span>
</td>
<td class="num">(1,386)<span></span>
</td>
</tr>
<tr class="re">
<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="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hgbl_IncomeLossFromEquityMethodInvestmentsExcludingAssetLiquidationInvestments', window );">Earnings of other equity method investments</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">129<span></span>
</td>
<td class="nump">5<span></span>
</td>
<td class="nump">164<span></span>
</td>
</tr>
<tr class="re">
<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">(127)<span></span>
</td>
<td class="num">(79)<span></span>
</td>
<td class="num">(262)<span></span>
</td>
<td class="num">(250)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseRelatedParty', window );">Interest expense - related party</a></td>
<td class="num">(21)<span></span>
</td>
<td class="num">(43)<span></span>
</td>
<td class="num">(66)<span></span>
</td>
<td class="num">(149)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other (expense) income</a></td>
<td class="num">(148)<span></span>
</td>
<td class="nump">7<span></span>
</td>
<td class="num">(323)<span></span>
</td>
<td class="num">(235)<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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss before income tax expense</a></td>
<td class="num">(3,617)<span></span>
</td>
<td class="num">(133)<span></span>
</td>
<td class="num">(4,894)<span></span>
</td>
<td class="num">(1,621)<span></span>
</td>
</tr>
<tr class="re">
<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">20<span></span>
</td>
<td class="nump">55<span></span>
</td>
<td class="nump">23<span></span>
</td>
<td class="nump">24,722<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">(3,637)<span></span>
</td>
<td class="num">(188)<span></span>
</td>
<td class="num">(4,917)<span></span>
</td>
<td class="num">(26,343)<span></span>
</td>
</tr>
<tr class="re">
<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="ro">
<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">4<span></span>
</td>
<td class="num">(7)<span></span>
</td>
<td class="num">(25)<span></span>
</td>
<td class="nump">9<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="num">$ (3,633)<span></span>
</td>
<td class="num">$ (195)<span></span>
</td>
<td class="num">$ (4,942)<span></span>
</td>
<td class="num">$ (26,334)<span></span>
</td>
</tr>
<tr class="ro">
<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">28,468<span></span>
</td>
<td class="nump">28,167<span></span>
</td>
<td class="nump">28,293<span></span>
</td>
<td class="nump">28,167<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Net loss per share - basic and diluted</a></td>
<td class="num">$ (0.13)<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.17)<span></span>
</td>
<td class="num">$ (0.94)<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=51831270<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=51831223<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=51831255<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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=56944662&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=51673353&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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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_InventoryWriteDown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4542-108314<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2)<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_InventoryWriteDown</td>
</tr>
<tr>
<td style="padding-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=51831255<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=56944662&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=51831270<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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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=51677171&amp;loc=d3e3636-108311<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768906428288">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 6 &#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 nine months ended September 30, 2015 and 2014, the Company recorded a net loss and therefore in both years excluded the outstanding options as of September 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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768662336848">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 5 &#8211; Stock-based Compensation</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Options</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">At September 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 nine months of 2015 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,
      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;">&#160;The following summarizes the changes in common stock options for the nine months ended September 30, 2015:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="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%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  0.90
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">Outstanding at September 30, 2015</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  2,175,000
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">$</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 September 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>
    </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 $0.3
      million for the three and nine months ended September 30, 2015, respectively. As of September 30, 2015 there is approximately $0.1
      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
      1.7
      years.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>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 nine months ended September 30, 2015:</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="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%">
                  <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="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%">
                  <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="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>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="center" 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="right" 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="right" valign="bottom" width="12%">
                  &#8212;
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" 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%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  0.38
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">Unvested awards at September 30, 2015</td>
                <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  150,000
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">$</td>
                <td align="right" 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 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 September 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="right" valign="bottom" width="12%">
                  0.38
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
          </table>
    </div>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      The Company recognized stock-based compensation expense related to restricted stock awards of $0.1
      million for the nine months ended September 30, 2015. As of September 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
      1.5
      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=51659978&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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768855499440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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="80%">
        <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%">
            <b>September 30,</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>December 31,</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">
            <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 Debt</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">Related Party Debt</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            1,698
          </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%">
            4,198
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            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 Debt</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%">$</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            4,198
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674149808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Policies)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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_UseOfEstimates', window );">Use of estimates [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Use of estimates</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The preparation of the Company&#8217;s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results could differ from those estimates.</p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Significant estimates include the assessment of collectability of revenue recognized, and the valuation of 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 functional currency of foreign operations is deemed to be the local country&#8217;s currency. Assets and liabilities of operations outside of the United States are generally translated into U.S. dollars, and the effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income (loss).</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 nine months of 2015.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recently Adopted Accounting Pronouncements [Policy Text Block]</a></td>
<td class="text"><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><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_FutureAccountingPronouncementsPolicyTextBlock', window );">Future Accounting Pronouncements [Policy Text Block]</a></td>
<td class="text"><p align="justify" style="font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Future Accounting Pronouncements</b>
    </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>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In August 2015, the FASB issued Accounting Standards update 2015-15,
      <i>Interest &#8211; Imputation of Interest</i>
      , (&#8220;ASU 2015-15&#8221;). ASU 2015-15 amends subtopic 835-30 of the accounting standards codification (which was previously amended by ASU 2015-03), to allow for the capitalization of debt issuance costs related to line of credit agreements. Capitalized costs would be presented as an asset and subsequently amortized ratably over the term of the line of credit. The Company has not yet adopted ASU 2015-15 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 September 2015, the FASB issued Accounting Standards update 2015-16,
      <i>Simplifying the Accounting for Measurement-Period Adjustments</i>
      (&#8220;ASU 2015-16&#8221;). ASU 2015-16 changes the recognition of business combination adjustments by requiring acquirers to recognize adjustments to provisional amounts identified during the measurement period in the reporting period in which the adjustment amounts are determined. The acquirer is required to record the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts. These amounts are calculated as if the accounting was completed at acquisition date. The acquirer is also required to present separately on the face of the income statement, or disclose in the notes, the amount recorded in current-period earnings (by line item) that would have been recorded in previous reporting periods had the adjustments been recognized as of the acquisition date. ASU 2015-16 will be effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Company has not yet adopted ASU 2015-16 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_hgbl_FutureAccountingPronouncementsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 future accounting pronouncements that may impact the entity's financial reporting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_FutureAccountingPronouncementsPolicyTextBlock</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_NewAccountingPronouncementsPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="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_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 275<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=51801978&amp;loc=d3e6061-108592<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 275<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=51801978&amp;loc=d3e6143-108592<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 275<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=51801978&amp;loc=d3e6132-108592<br><br><br><br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674056928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 9 &#8211; Debt</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">Outstanding debt at September 30, 2015 and December 31, 2014 is summarized as follows (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="80%">
              <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%">
                  <b>September 30,</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>December 31,</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">
                  <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 Debt</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">Related Party Debt</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  1,698
                </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%">
                  4,198
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  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 Debt</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%">$</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
                  4,198
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</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 Debt&#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 Company&#8217;s Related Party Debt (the &#8220;Counsel Loan&#8221;), which is due on demand, was originally entered into in 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, the unpaid balance of the Counsel Loan began accruing 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 September 30, 2015 and December 31, 2014, the interest rate on the loan was
      5.25% . Please see Note 11 for further discussion of transactions with Counsel.
    </p>
    The Credit Facility in existence at December 31, 2014, which is included within third party debt on the condensed consolidated balance sheet, was provided to HG LLC by a U.S. bank. The Credit Facility was repaid in full and terminated in March 2015.<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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670519232">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 7 &#8211; Intangible Assets and Goodwill</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>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>
              <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
            <tr valign="top">
              <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
              <td align="center" 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="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>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>September 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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%">
                8.4
              </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%">
                (1,248
              </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%">
                2,932
              </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="right" 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 align="right" valign="bottom" width="8%">
                10.4
              </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%">
                (374
              </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%">
                1,086
              </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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%">
                6.3
              </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%">
                (146
              </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%">
                688
              </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="right" 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 align="right" valign="bottom" width="8%">
                0.7
              </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%">
                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%">
                (47
              </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%">
                24
              </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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%">
                3.7
              </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%">
                (13
              </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%">
                35
              </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="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="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%">
                (1,828
              </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%">
                4,765
              </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="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="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>
              <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="right" 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 align="right" 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" 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="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" 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%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
                (1,828
              </td>
              <td align="left" valign="bottom" width="2%">)</td>
              <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
              <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
                7,202
              </td>
              <td align="left" valign="bottom" width="2%">&#160;</td>
            </tr>
        </table>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      Amortization expense during the first nine months of 2015 and 2014 was $0.5
      million and $0.3
      million, respectively.
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">The estimated amortization expense as of September 30, 2015 during the next five fiscal years is shown below (in thousands):</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="center" nowrap="nowrap" valign="bottom">
                  <b>
                    <u>Year</u>
                  </b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="12%">
                  <b>
                    <u>Amount</u>
                  </b>
                </td>
                <td align="left" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="center" bgcolor="#e6efff" valign="bottom">
                  2015 (remainder of year from October 1, 2015 to
                  <br/>
                  December 31, 2015)
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  152
                </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%">$</td>
                <td align="right" valign="bottom" width="12%">
                  587
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="center" bgcolor="#e6efff" valign="bottom">2017</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  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%">$</td>
                <td align="right" valign="bottom" width="12%">
                  572
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="center" bgcolor="#e6efff" valign="bottom">2019</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  566
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
          </table>
    </div>
    <p style="font-family: times new roman,times,serif; font-size: 10pt;">
      <br/>
      <b>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 nine months ended September 30, 2015 and 2014.</p>
    <div align="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="left" nowrap="nowrap" valign="bottom">
                  <b>
                    <u>Entity acquired</u>
                  </b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="12%">
                  <b>
                    <u>Acquisition date</u>
                  </b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
                <td align="center" nowrap="nowrap" valign="bottom" width="12%">
                  <b>
                    <u>Goodwill</u>
                  </b>
                </td>
                <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">Equity Partners</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">June 2011</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  573
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">HGP</td>
                <td align="left" valign="bottom" width="1%">&#160;</td>
                <td align="center" valign="bottom" width="12%">February 2012</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%">
                  4,728
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" bgcolor="#e6efff" valign="bottom">NLEX</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
                <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">June 2014</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
                <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
                  3,545
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
              </tr>
              <tr valign="top">
                <td align="left" valign="bottom">Total goodwill</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" 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%">
                  8,846
                </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_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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674844752">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 8 &#8211; Equity Method Investments</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      <b>Summarized financial information &#8211; Equity 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="center">
                  <table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
              <tr valign="top">
                <td align="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>Nine months ended</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" colspan="4" nowrap="nowrap" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="27%">
                  <b>September 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%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  654
                </td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
                <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
                <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
                  46
                </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%">$</td>
                <td align="right" valign="bottom" width="12%">
                  105
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td align="left" valign="bottom" width="1%">$</td>
                <td align="right" valign="bottom" width="12%">(53</td>
                <td align="left" valign="bottom" width="2%">)</td>
              </tr>
          </table>
    </div><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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=49116238&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=49116238&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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674081664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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 10 &#8211; Income Taxes</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      At September 30, 2015 the Company has aggregate tax net operating loss carry forwards of approximately $87.9
      million ($59.1
      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 primarily as a result of the change in the deferred tax asset valuation allowance.</p>
    <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 September 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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768661857584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Share-based Compensation, Restricted Stock, Activity (Details)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th">
<div>Sep. 30, 2015 </div>
<div>$ / shares </div>
<div>shares</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 September 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 September 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 | $ / shares</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 | $ / shares</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Weighted Average Grant Date Fair Value Price Per Share, Vested | $ / shares</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 September 30, 2015 Weighted Average Grant Date Fair Value Per Share | $ / shares</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 September 30, 2015 Weighted Average Grant Date Fair Value Per Share | $ / shares</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 September 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 September 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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674108512">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="100%">
        <tr valign="top">
          <td align="center" nowrap="nowrap" valign="bottom">&#160;</td>
          <td align="center" 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="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>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>September 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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%">
            8.4
          </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%">
            (1,248
          </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%">
            2,932
          </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="right" 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 align="right" valign="bottom" width="8%">
            10.4
          </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%">
            (374
          </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%">
            1,086
          </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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%">
            6.3
          </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%">
            (146
          </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%">
            688
          </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="right" 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 align="right" valign="bottom" width="8%">
            0.7
          </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%">
            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%">
            (47
          </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%">
            24
          </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="right" 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 align="right" bgcolor="#e6efff" valign="bottom" width="8%">
            3.7
          </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%">
            (13
          </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%">
            35
          </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="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="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%">
            (1,828
          </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%">
            4,765
          </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="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="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>
          <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="right" 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 align="right" 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" 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="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" 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%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
            (1,828
          </td>
          <td align="left" valign="bottom" width="2%">)</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">$</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="8%">
            7,202
          </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="80%">
        <tr valign="top">
          <td align="center" nowrap="nowrap" valign="bottom">
            <b>
              <u>Year</u>
            </b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" valign="bottom" width="12%">
            <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 October 1, 2015 to
            <br/>
            December 31, 2015)
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            152
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="center" valign="bottom">2016</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">
            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%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            572
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="center" valign="bottom">2018</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" valign="bottom" width="12%">
            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%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            566
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
    </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfGoodwillTextBlock', window );">Schedule of Goodwill [Table Text Block]</a></td>
<td class="text"><table border="0" cellpadding="0" cellspacing="0" style="border-color: black; font-size: 10pt; border-collapse: collapse; font-family: times new roman,times,serif;" width="80%">
        <tr valign="top">
          <td align="left" nowrap="nowrap" valign="bottom">
            <b>
              <u>Entity acquired</u>
            </b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" valign="bottom" width="12%">
            <b>
              <u>Acquisition date</u>
            </b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
          <td align="center" nowrap="nowrap" valign="bottom" width="1%">&#160;</td>
          <td align="center" nowrap="nowrap" valign="bottom" width="12%">
            <b>
              <u>Goodwill</u>
            </b>
          </td>
          <td align="center" nowrap="nowrap" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff" valign="bottom">Equity Partners</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">June 2011</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            573
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">HGP</td>
          <td align="left" valign="bottom" width="1%">&#160;</td>
          <td align="center" valign="bottom" width="12%">February 2012</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%">
            4,728
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff" valign="bottom">NLEX</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="1%">&#160;</td>
          <td align="center" bgcolor="#e6efff" valign="bottom" width="12%">June 2014</td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
          <td align="left" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" bgcolor="#e6efff" style="border-bottom: 1px solid rgb(0, 0, 0);" valign="bottom" width="12%">
            3,545
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">Total goodwill</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" 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%">
            8,846
          </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_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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768661897104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Real Estate Inventory Write-down (Narrative) (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Oct. 31, 2015</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 30, 2014</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 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_RealEstateListPrice', window );">Real Estate, List Price</a></td>
<td class="nump">$ 4,900<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_InventoryWriteDown', window );">Real Estate, Inventory Write-down</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,748<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 2,748<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_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>
<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_InventoryWriteDown', window );">Real Estate, Inventory Write-down</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,700<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] | Pre-Write down [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="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_RealEstateCarryingValue', window );">Real Estate, Carrying Value</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">6,500<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] | Post Write down [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="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_RealEstateCarryingValue', window );">Real Estate, Carrying Value</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">$ 3,800<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_RealEstateCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 real estate inventory</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ 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_RealEstateCarryingValue</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_hgbl_RealEstateListPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>List price of real estate for sale</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ 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_RealEstateListPrice</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_InventoryWriteDown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br><br><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 50<br><br><br><br> -Paragraph 2<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28360613&amp;loc=d3e4542-108314<br><br><br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br><br><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 225<br><br><br><br> -SubTopic 10<br><br><br><br> -Section S99<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph (SX 210.5-03.2)<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_InventoryWriteDown</td>
</tr>
<tr>
<td style="padding-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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_RealEstateInventoryAxis=hgbl_PrewriteDownMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_RealEstateInventoryAxis=hgbl_PrewriteDownMember</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_hgbl_RealEstateInventoryAxis=hgbl_PostWriteDownMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">hgbl_RealEstateInventoryAxis=hgbl_PostWriteDownMember</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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768659916320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Schedule of Lease Amounts Paid to Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 30, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty', window );">Amount Charged on Leased Premises</a></td>
<td class="nump">$ 244<span></span>
</td>
<td class="nump">$ 203<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">171<span></span>
</td>
<td class="nump">171<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">$ 73<span></span>
</td>
<td class="nump">$ 32<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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768662493536">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY - 9 months ended Sep. 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">317<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">317<span></span>
</td>
</tr>
<tr class="ro">
<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="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_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">(4,917)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,917)<span></span>
</td>
</tr>
<tr class="ro">
<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">(25)<span></span>
</td>
<td class="num">(25)<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 Sep. 30, 2015</a></td>
<td class="nump">$ 6<span></span>
</td>
<td class="nump">$ 285<span></span>
</td>
<td class="nump">$ 284,005<span></span>
</td>
<td class="num">$ (275,385)<span></span>
</td>
<td class="num">$ (59)<span></span>
</td>
<td class="nump">$ 8,852<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 Sep. 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=51831255<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=56944662&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=51831270<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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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 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 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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768674856848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Real Estate Inventory Write-down<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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_RealEstateInventoryWriteDownTextBlock', window );">Real Estate Inventory Write-down [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; Real Estate Inventory Write-down</b>
    </p>
    <p align="justify" style="text-indent: 5%; font-family: times new roman,times,serif; font-size: 10pt;">
      In October 2015, the Company executed a listing agreement with a real estate broker to list its real estate inventory for sale at a list price of $4.9
      million. The carrying value of the inventory had been $6.5
      million. The Company determined that the net realizable value for the inventory, based on the most probable selling price net of costs to complete the sale, was $3.8
      million. As such, the Company recorded an inventory write-down charge during the three months ended September 30, 2015, of $2.7
      million, reducing the carrying cost of the inventory to $3.8
      million.
    </p><span></span>
</td>
</tr>
</table>
<div style="display: none;"><table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hgbl_RealEstateInventoryWriteDownTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></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 adjustments to the carrying value of real estate inventory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ 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_RealEstateInventoryWriteDownTextBlock</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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768670704496">
<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">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 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">$ 317<span></span>
</td>
<td class="nump">$ 363<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 6 months<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 8 months 12 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">$ 300<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">$ 100<span></span>
</td>
<td class="nump">$ 100<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=56944662&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_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>56
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XBRL>
<?xml version='1.0' encoding='UTF-8'?>
<FilingSummary>
  <Version>3.3.0.814</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>87</ContextCount>
  <ElementCount>186</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>29</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>109 - Disclosure - Summary of Significant Accounting Policies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock</Role>
      <ShortName>Summary of Significant Accounting Policies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <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 instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>111 - Disclosure - Real Estate Inventory Write-down</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock</Role>
      <ShortName>Real Estate Inventory Write-down</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>112 - 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>11</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>113 - 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>12</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>114 - 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>13</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>115 - 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>14</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>116 - Disclosure - Debt</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsDebtDisclosureTextBlock</Role>
      <ShortName>Debt</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>118 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>119 - 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>17</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>120 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSubsequentEventsTextBlock</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>121 - Disclosure - Summary of Significant Accounting Policies (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies</Role>
      <ShortName>Summary of Significant Accounting Policies (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock</ParentRole>
      <Position>19</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>123 - 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>20</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>125 - 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>21</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>126 - 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>22</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>127 - 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>23</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>129 - 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>24</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>132 - 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>25</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>133 - Disclosure - Real Estate Inventory Write-down (Narrative) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.counselrb.com/taxonomy/role/DisclosureRealEstateInventoryWriteDownTextBlockDetails</Role>
      <ShortName>Real Estate Inventory Write-down (Narrative) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.counselrb.com/taxonomy/role/NotesToFinancialStatementsRealEstateInventoryWriteDownTextBlock</ParentRole>
      <Position>26</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>134 - 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>27</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>135 - 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>28</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>136 - 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>29</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>138 - 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>30</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>140 - 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/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>141 - 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>32</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>143 - 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>33</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>144 - 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>34</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>145 - 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>35</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>146 - 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>36</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>147 - 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>37</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>148 - Statement - 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>38</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>149 - 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>39</Position>
    </Report>
    <Report instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>150 - 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 instance="hgbl-20150930.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>151 - 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>
    <Log type="Info">In ''Schedule of Results of Operations Attributable to the Company from the Joint Ventures in Which it is Invested (Details)'', column(s) 1, 2 are contained in other reports, so were removed by flow through suppression.</Log>
  </Logs>
  <InputFiles>
    <File>hgbl-20150930.xml</File>
    <File>hgbl-20150930_cal.xml</File>
    <File>hgbl-20150930_def.xml</File>
    <File>hgbl-20150930_lab.xml</File>
    <File>hgbl-20150930_pre.xml</File>
    <File>hgbl-20150930.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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768859069600">
<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">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Sep. 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="nump">$ 654<span></span>
</td>
<td class="nump">$ 46<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="num">$ (53)<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>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;">v3.3.0.814</span><table class="report" border="0" cellspacing="2" id="idm139768673981520">
<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">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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="80%">
        <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%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            0.90
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">Outstanding at September 30, 2015</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            2,175,000
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">$</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 September 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="80%">
        <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%">
            <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="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%">
            <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="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>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="center" 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="right" 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="right" valign="bottom" width="12%">
            &#8212;
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" bgcolor="#e6efff" 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%">$</td>
          <td align="right" bgcolor="#e6efff" valign="bottom" width="12%">
            0.38
          </td>
          <td align="left" bgcolor="#e6efff" valign="bottom" width="2%">&#160;</td>
        </tr>
        <tr valign="top">
          <td align="left" valign="bottom">Unvested awards at September 30, 2015</td>
          <td align="left" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="1%">&#160;</td>
          <td align="right" style="border-bottom: 3px double rgb(0, 0, 0);" valign="bottom" width="12%">
            150,000
          </td>
          <td align="left" valign="bottom" width="2%">&#160;</td>
          <td align="left" valign="bottom" width="1%">$</td>
          <td align="right" 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 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 September 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="right" 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>
</SEC-DOCUMENT>
