XML 39 R31.htm IDEA: XBRL DOCUMENT v2.4.0.8

11. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of current and deferred income tax provision (benefit)

		2013				2012
Current Tax (Provision) Benefit
Federal		$	–			$	–
State			(27,000	)			8,000
Foreign			(2,000	)			27,000
			(29,000	)			35,000
Deferred Tax (Provision) Benefit
Federal			–				–
State			(3,000	)			77,000
Foreign			(14,000	)			(29,000	)
			(17,000	)			48,000
Total Tax (Provision) Benefit
Federal			–				–
State			(30,000	)			85,000
Foreign			(16,000	)			(2,000	)
		$	(46,000	)		$	83,000

Schedule of deferred tax assets and liabilities

		2013								2012
		Current				Noncurrent				Current				Noncurrent
Deferred Tax Assets:
NOL carryforwards		$	–			$	19,406,000			$	–			$	19,743,000
UK NOL carryforwards			–				772,000				–				756,000
Capital loss			–				409,000				–				450,000
Compensation and vacation accrual			150,000				–				154,000				–
Operating accruals			37,000				302,000				60,000				380,000
Deferred revenue			224,000				–				–				–
Research and experimentation, AMT and foreign tax credits			–				156,000				–				156,000
State Margin Tax Credit			–				137,000				–				140,000
Fixed assets and intangibles			–				630,000				–				844,000
Foreign			3,000				–				3,000				–
Other			130,000				157,000				162,000				138,000
Total gross deferred tax assets			544,000				21,969,000				379,000				22,607,000
Valuation allowance			(515,000	)			(21,042,000	)			(360,000	)			(21,715,000	)
Net deferred tax assets			29,000				927,000				19,000				892,000
Deferred Tax Liabilities:
Capitalized software			–				843,000				–				730,000
Foreign			–				57,000				–				55,000
Deferred revenue			–				–				23,000				–
Other			40,000				–				74,000				–
Total gross deferred liabilities			40,000				900,000				97,000				785,000
Net deferred taxes		$	(11,000	)		$	27,000			$	(78,000	)		$	107,000

Reconciliation of expected income taxes

		For the year ended December 31,
		2013				2012
Tax at federal income tax rate		$	342,000			$	367,000
State (provision) benefit			(30,000	)			85,000
Foreign tax differential			2,000				(1,000	)
Change in valuation allowance			(303,000	)			(139,000	)
Permanent items			(61,000	)			(256,000	)
Other			4,000				27,000
Total (Provision) Benefit		$	(46,000	)		$	83,000

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration