XML 49 R34.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Stockholders' Equity (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Class Of Stock [Line Items] |
Schedule of Assumptions for Fair Value of Option Grant | In connection with the stock option grants during 2017 and 2016, the fair value of each option grant was estimated on the date of the grant using the Black-Scholes option pricing model with the following assumptions:
|  | 2017 |  |  | 2016 |
Risk-free interest rate |  | 1% - 2% |  |  | 1% - 2% |
Expected life (years) |  |  | 6.80 |  |  |  | 6.75 |
Expected volatility |  | 95% |  |  | 94% - 99% |
Expected dividend yield |  | Zero |  |  | Zero |
Schedule of Changes in Common Stock Options | The following summarizes the changes in common stock options for 2017 and 2016:
|  | 2017 |  |  | 2016 |
|  | Options |  |  | Weighted Average Exercise Price |  |  | Options |  |  | Weighted Average Exercise Price |
Outstanding at beginning of year |  |  | 5,169,200 |  |  | $ | 0.96 |  |  |  | 2,175,000 |  |  | $ | 1.70 |
Granted |  |  | 50,000 |  |  | $ | 0.48 |  |  |  | 3,259,200 |  |  | $ | 0.45 |
Exercised |  |  | (10,000 | ) |  | $ | 0.08 |  |  |  | (40,000 | ) |  | $ | 0.12 |
Expired |  |  | — |  |  | N/A |  |  |  | (20,000 | ) |  | $ | 0.15 |
Forfeited |  |  | (168,750 | ) |  | $ | 0.45 |  |  |  | (205,000 | ) |  | $ | 0.92 |
Outstanding at end of year |  |  | 5,040,450 |  |  | $ | 0.97 |  |  |  | 5,169,200 |  |  | $ | 0.96 |
Options exercisable at year end |  |  | 2,672,337 |  |  | $ | 1.43 |  |  |  | 1,847,500 |  |  | $ | 1.86 |
Weighted-average fair value of options granted during the year |  |  |  |  |  | $ | 0.48 |  |  |  |  |  |  | $ | 0.31 |
Schedule of Information about All Stock Options Outstanding | The following table summarizes information about all stock options outstanding at December 31, 2017:
Exercise price |  | Options Outstanding |  |  | Weighted Average Remaining Life (years) |  |  | Weighted Average Exercise Price |  |  | Number Exercisable |  |  | Weighted Average Remaining Life (years) |  |  | Weighted Average Exercise Price |
$ 0.24 to $ 0.40 |  |  | 40,000 |  |  |  | 8.3 |  |  | $ | 0.24 |  |  |  | 10,000 |  |  |  | 8.3 |  |  | $ | 0.24 |
$ 0.42 to $ 1.00 |  |  | 3,340,450 |  |  |  | 8.4 |  |  | $ | 0.48 |  |  |  | 1,002,337 |  |  |  | 7.4 |  |  | $ | 0.56 |
$ 1.83 to $ 2.00 |  |  | 1,660,000 |  |  |  | 0.8 |  |  | $ | 1.97 |  |  |  | 1,660,000 |  |  |  | 0.8 |  |  | $ | 1.97 |
|  |  | 5,040,450 |  |  |  | 6.0 |  |  | $ | 0.97 |  |  |  | 2,672,337 |  |  |  | 3.3 |  |  | $ | 1.43 |
Schedule of Changes in Restricted Stock Awards | The following summarizes the changes in restricted stock awards for the year ended December 31, 2017:
|  | Restricted Stock Awards |  |  | Weighted Average Grant Date Fair Value |
Unvested at December 31, 2016 |  |  | 37,500 |  |  | $ | 0.38 |
Vested |  |  | (37,500 | ) |  | $ | 0.38 |
Unvested at December 31, 2017 |  |  | — |  |  | $ | 0.38 |
Vested at December 31, 2017 |  |  | 262,500 |  |  | $ | 0.38 |
Other Options Issued [Member] |
Class Of Stock [Line Items] |
Schedule of Stock Options and Other Stock Options Issued |
Other Options |  | 2017 |  |  | 2016 |
Options outstanding, beginning of year |  |  | 625,000 |  |  |  | 625,000 |
Options granted |  |  | — |  |  |  | — |
Options forfeited |  |  | — |  |  |  | — |
Options outstanding, end of year |  |  | 625,000 |  |  |  | 625,000 |
2003 Stock Option and Appreciation Rights Plan [Member] |
Class Of Stock [Line Items] |
Schedule of Stock Options and Other Stock Options Issued |
2003 Plan |  | 2017 |  |  | 2016 |
Options outstanding, beginning of year |  |  | 995,000 |  |  |  | 1,170,000 |
Options forfeited |  |  | — |  |  |  | (115,000 | )
Options exercised |  |  | (10,000 | ) |  |  | (40,000 | )
Options expired |  |  | — |  |  |  | (20,000 | )
Options outstanding, end of year |  |  | 985,000 |  |  |  | 995,000 |
2010 Non-Qualified Stock Option Plan [Member] |
Class Of Stock [Line Items] |
Schedule of Stock Options and Other Stock Options Issued |
2010 Plan |  | 2017 |  |  | 2016 |
Options outstanding, beginning of year |  |  | 780,000 |  |  |  | 150,000 |
Options granted |  |  | 50,000 |  |  |  | 720,000 |
Options forfeited |  |  | — |  |  |  | (90,000 | )
Options outstanding, end of year |  |  | 830,000 |  |  |  | 780,000 |
Equity Partners Stock Option Plan [Member] |
Class Of Stock [Line Items] |
Schedule of Stock Options and Other Stock Options Issued |
Equity Partners Plan |  | 2017 |  |  | 2016 |
Options outstanding, beginning of year |  |  | 230,000 |  |  |  | 230,000 |
Options granted |  |  | — |  |  |  | — |
Options forfeited |  |  | — |  |  |  | — |
Options outstanding, end of year |  |  | 230,000 |  |  |  | 230,000 |
2016 Stock Option Plan [Member] |
Class Of Stock [Line Items] |
Schedule of Stock Options and Other Stock Options Issued |
2016 Plan |  | 2017 |  |  | 2016 |
Options outstanding, beginning of year |  |  | 2,539,200 |  |  |  | — |
Options granted |  |  | — |  |  |  | 2,539,200 |
Options forfeited |  |  | (168,750 | ) |  |  | — |
Options outstanding, end of year |  |  | 2,370,450 |  |  |  | 2,539,200 |

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ClassOfStockLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in stock options. + References No definition available. + Details
Name: | us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=hgbl_OtherOptionsIssuedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=hgbl_TwoZeroZeroThreeStockOptionAndAppreciationRightsPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=hgbl_TwoZeroOneZeroNonqualifiedStockOptionPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=hgbl_EquityPartnersStockOptionPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=hgbl_TwoThousandAndSixteenStockOptionPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |