Fair Value

6 Months Ended

Jun. 30, 2011

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 7 – Fair Value

Under the provisions of the Accounting Standards Codification Topic 820, Fair Value Measurements and Disclosures , DCT’s stock option liability is adjusted to its fair value at the end of each reporting period using the Binomial option pricing model.  As of June 30, 2011, DCT estimated the fair value using the following assumptions: 0.19% risk-free interest rate, expected volatility of 141%, expected dividend yield of 0%, and remaining life equal to the remaining contractual life of the option.  T he change in fair value each period is reported as non-operating gain or loss. Generally, this accounting treatment will result in a reported loss during any accounting period in which there is a reported increase in the value of the Company’s common stock as quoted on the OTC Bulletin Board. Conversely, this accounting treatment generally will result in a reported gain during any accounting period in which there is reported decrease in the value of the Company’s common stock as quoted on the OTC Bulletin Board.

The NCR Option fair value is classified as a Level 3  fair value, as unobservable inputs to the valuation methodology are significant to the measurement of the fair value, as defined by ASC 820.

The following table summarizes the changes in Level 3 liabilities measured at fair value on a recurring basis for the six months ended June 30, 2011 (in thousands ):

	Fair Value of Stock Option Liability
Balance at December 31, 2010	$	811
Unrealized gain included in net loss (1)		(270	)
Balance at June 30, 2011	$	541

(1) Included as a component of non-operating income (expense).