Basis of Presentation

9 Months Ended

Sep. 30, 2011

Basis of Presentation [Abstract]

Basis of Presentation [Text Block]

2. Basis of Presentation

The unaudited consolidated condensed financial statements of Autobytel presented herein are presented on the same basis as the Company's 2010 Annual Report on Form 10-K.  Autobytel has made its disclosures in accordance with accounting principles generally accepted in the United States of America as they apply to interim reporting, but condensed or omitted certain information and disclosures normally included in notes to consolidated financial statements in accordance with the Securities and Exchange Commission's rules and regulations. The unaudited consolidated condensed financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto in Autobytel's Annual Report on Form 10-K filed with the Securities and Exchange Commission for the year ended December 31, 2010.

In the opinion of Autobytel's management, the accompanying unaudited consolidated condensed financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to fairly present Autobytel's consolidated condensed financial position as of September 30, 2011 and the consolidated condensed statements of operations and cash flows for the three and nine months ended September 30, 2011 and 2010. The statements of operations and comprehensive income (loss) and cash flows for the periods ended September 30, 2011 and 2010 are not necessarily indicative of the results of operations or cash flows expected for the year or any other period.