MERGER OF AUDIOEYE, INC. AND AUDIOEYE ACQUISITION CORPORATION (Details Narrative) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Assets
Goodwill	$ 700,528	$ 700,528
AudioEye Inc.
Assets
Cash		4,593
Intangible Assets		3,551,814
Goodwill		700,528
Total Assets		4,256,935
Liabilities
Accounts payable and accrued expenses		117,162
Net Assets		$ 4,139,773

The amount of financial assets (as defined) recognized as of the acquisition date.

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- Definition

The amount of financial liabilities assumed (as defined) which have been recognized as of the acquisition date.

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- Definition

The amount of identifiable intangible assets recognized as of the acquisition date.

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- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

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+ Details