Fair Value

12 Months Ended

Dec. 31, 2011

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 8 – Fair Value

Under the provisions of the ASC 820, 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 December 31, 2011, DCT estimated the fair value using the following assumptions: 0.12% risk-free interest rate, expected volatility of 198%, expected dividend yield of 0%, and remaining life equal to the remaining contractual life of the option. As of December 31, 2010, DCT estimated the fair value using the following assumptions: 0.61% risk-free interest rate, expected volatility of 118%, expected dividend yield of 0%, and remaining life equal to the remaining contractual life of the option.

DCT reports the change in fair value during each period as a 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 measured using Level 3 inputs, unobservable inputs to the valuation methodology that 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 years ended December 31, 2011 and 2010 (in thousands):

	Fair Value of Stock Option Liability
Balance at December 31, 2009	$	–
Issuance of stock option (Note 7)		1,544
Unrealized gain included in net income (loss)(1)		(733	)
Balance at December 31, 2010	$	811
Unrealized gain included in net income (loss) (1)		(309	)
Balance at December 31, 2011	$	502

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