0001144204-12-063820.txt : 20121119 0001144204-12-063820.hdr.sgml : 20121119 20121119154642 ACCESSION NUMBER: 0001144204-12-063820 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 12 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20121119 DATE AS OF CHANGE: 20121119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Banyan Rail Services Inc. CENTRAL INDEX KEY: 0000764897 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 363361229 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-09043 FILM NUMBER: 121214544 BUSINESS ADDRESS: STREET 1: 2255 GLADES ROAD STREET 2: SUITE 342-W CITY: BOCA RATON STATE: FL ZIP: 33431 BUSINESS PHONE: 2167375000 MAIL ADDRESS: STREET 1: 2255 GLADES ROAD STREET 2: SUITE 342-W CITY: BOCA RATON STATE: FL ZIP: 33431 FORMER COMPANY: FORMER CONFORMED NAME: BHIT INC DATE OF NAME CHANGE: 19990518 FORMER COMPANY: FORMER CONFORMED NAME: BANYAN HOTEL INVESTMENT FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: VMS HOTEL INVESTMENT FUND DATE OF NAME CHANGE: 19910623 10-Q 1 v327122_10q.htm 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

þ Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended September 30, 2012

o Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Commission file number: 1-9043

Banyan Rail Services Inc.

(Exact name of registrant as specified in its charter)

Delaware		36-3361229
(State of incorporation)		(I.R.S. Employer Identification No.)

2255 Glades Road, Suite 111-E, Boca Raton, Florida 33431

(Address of principal executive offices)

561-997-7775

(Registrant’s telephone number)

Indicate by a check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ¨ No ü

Indicate by a check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large Accelerated Filer ¨	Accelerated Filer ¨
Non-Accelerated Filer ¨	Smaller Reporting Company þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No þ

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 3,480,639 shares of common stock, $0.01 par value per share, as of November 10, 2012.

Table of Contents

Part I — Financial Information	3
Item 1. Financial Statements	3
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	18
Cautionary Statement Concerning Forward-Looking Statements	18
Overview	18
Recent Events	19
Critical Accounting Policies and Estimates	19
Results from operations	23
Gross profit	24
General and administrative expenses	24
Interest expense	25
Financial Condition and Liquidity	26
Off-Balance Sheet Arrangements	28
How to Learn More about Banyan	28
Item 4. Controls and Procedures	28
Part II — Other Information	28
Item 1. Legal Proceedings	28
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	28
Item 3. Defaults Upon Senior Securities	28
Item 5. Other Information	29
Item 6. Exhibits	29
Signatures	30

Part I — Financial Information

Item 1. Financial Statements

Banyan Rail Services Inc. and Subsidiary

Condensed Consolidated Balance Sheets

As of

	September 30,			December 31,
	2012			2011
	(Unaudited)
ASSETS
Current assets
Cash and cash equivalents	$	-		$	314,233
Accounts receivable - trade		636,280			448,279
Cost incurred related to deferred revenue		1,022,347			2,189,610
Prepaid expenses and other current assets		550,392			98,664
Total current assets		2,209,019			3,050,786

Property and equipment, net		2,968,245			2,649,764

Other assets
Deferred income taxes		-			569,582
Identifiable intangible assets, net		1,222,649			1,336,622
Goodwill		3,658,364			3,658,364
Other assets		112,248			135,026
Total other assets		4,993,261			5,699,594

Total assets	$	10,170,525		$	11,400,144

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable and accrued expenses	$	955,287		$	882,747
Deferred revenue		858,226			2,050,163
Term loans and revolving credit lines		4,257,757			-
Current portion of long-term debt		-			744,066
Current portion of capital leases		134,918			131,690
Accrued dividends		350,800			216,223
Total current liabilities		6,556,988			4,024,889

Long-term debt, less current portion		-			2,442,479
Capital leases, less current portion		185,618			144,967
Total liabilities		6,742,606			6,612,335

Commitments and contingencies

Stockholders' equity
Series A Preferred stock, $.01 par value. 20,000 shares authorized and issued		200			200
Series B Preferred stock, $.01 par value. 10,000 shares authorized and issued		715,054			832,036
Series C Preferred stock, $.01 par value. 20,000 shares authorized and 14,000 and 7,850 shares issued, respectively		1,400,000			785,000
Common stock, $0.01 par value. 7,500,000 shares authorized. 3,480,639 and 3,045,856 shares issued, respectively		34,806			30,458
Additional paid-in capital		93,208,792			92,899,056
Accumulated deficit		(91,860,244	)		(89,688,252	)
Treasury stock, at cost, for 28,276 shares		(70,689	)		(70,689	)
Total stockholders' equity		3,427,919			4,787,809

Total liabilities and stockholders' equity	$	10,170,525		$	11,400,144

Banyan Rail Services Inc. and Subsidiary

Condensed Consolidated Statements of Operations

(Unaudited)

	Nine months ended September 30,						Three months ended September 30,
	2012			2011			2012			2011

Revenues	$	4,430,287		$	3,964,306		$	2,777,594		$	1,055,990
Cost of sales		4,378,464			3,107,096			3,304,447			940,255
Gross profit (loss)		51,823			857,210			(526,853	)		115,735
General & administrative expenses		1,365,701			1,494,448			506,458			421,067
Loss from operations		(1,313,878	)		(637,238	)		(1,033,311	)		(305,332	)
Interest expense		288,532			238,655			100,119			82,449
Loss before income taxes		(1,602,410	)		(875,893	)		(1,133,430	)		(387,781	)
Income tax provision		569,582			-			491,002			-
Net loss	$	(2,171,992	)	$	(875,893	)	$	(1,624,432	)	$	(387,781	)

Dividends for the benefit of preferred stockholders:
Preferred stock dividends		(307,052	)		(220,985	)		(110,101	)		(79,716	)
Amortization of preferred stock beneficial conversion feature		(116,982	)		(105,122	)		(39,278	)		(39,279	)
Total dividends for the benefit of preferred stockholders		(424,034	)		(326,107	)		(149,379	)		(118,995	)
Net loss attributable to common stockholders	$	(2,596,026	)	$	(1,202,000	)	$	(1,773,811	)	$	(506,776	)

Weighted average number of common shares outstanding:
Basic and diluted		3,078,938			3,045,856			3,078,938			3,045,856

Net loss per common share, basic and diluted	$	(0.71	)	$	(0.29	)	$	(0.53	)	$	(0.13	)
Net loss attributable to common shareholders per share	$	(0.84	)	$	(0.39	)	$	(0.58	)	$	(0.17	)

See Notes to Condensed Consolidated Financial Statements.

Banyan Rail Services Inc. and Subsidiary

Condensed Consolidated Statements of Cash Flows

(Unaudited)

	Nine months ended September 30,
	2012			2011
Cash flows from operating activities:
Net loss	$	(2,171,992	)	$	(875,893	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		626,541			493,954
Amortization of identifiable intangible assets		113,973			187,685
Stock compensation expense		4,154			26,769
Deferred income taxes		569,582			-
Amortization of deferred loan costs		42,913			41,260
Loss (gain) on sales of equipment		162,790			(9,193	)
Changes in assets and liabilities:
(Increase) decrease in accounts receivable		(188,001	)		238,009
Increase (decrease) in costs incurred related to deferred revenue		1,167,263			(865,102	)
(Increase) decrease in prepaid expenses and other current assets		(451,728	)		25,982
(Increase) in other assets		(20,135	)		(21,579	)
Increase in accounts payable and accrued expenses		72,540			55,105
(Decrease) increase in deferred revenue		(1,191,937	)		1,001,263
Net cash (used in) provided by operating activities		(1,264,037	)		298,260

Cash flows used in investing activities:
Acquisition of property and equipment		(947,074	)		(528,231	)
Proceeds from the sale of equipment		-			78,000
Net cash used in investing activities		(947,074	)		(450,231	)

Cash flows from financing activities:
Proceeds from sale of common stock		500,000			-
Proceeds from sale of preferred stock		615,000			978,384
Payment of preferred stock dividends		(172,475	)		(171,961	)
Proceeds from long-term debt		3,430,000			400,125
Proceeds from line of credit		952,878			70,000
Payments of line of credit		(662,231	)		(399,188	)
Payment of capital leases		(116,859	)		(69,663	)
Payments of long-term debt		(2,649,435	)		(582,033	)
Net cash provided by financing activities		1,896,878			225,664

Net (decrease) increase in cash and cash equivalents		(314,233	)		73,693
Cash and cash equivalents, beginning of period		314,233			61,969
Cash and cash equivalents, end of period	$	-		$	135,662

Supplemental disclosure of cash flow information:
Cash paid during the period for:
Interest	$	297,749		$	185,018
Taxes	$	-		$	2,300

Non cash financing activities:
Preferred stock dividend in excess of payments	$	350,800		$	154,588
Property acquired under capital leases	$	160,738		$	23,496

See Notes to Condensed Consolidated Financial Statements.

Banyan Rail Services Inc. and Subsidiary

Condensed Consolidated Statements of Stockholders’ Equity

Periods Ended December 31, 2011 and September 30, 2012

	Common Stock				Preferred Stock										Treasury Stock
	Shares Issued		Amount		Shares Issued		Amount		Additional Paid in Capital			Accumulated Deficit			Shares		Amount			Total

Stockholders’ equity December 31, 2010		3,045,856	$	30,458		26,000	$	576,637	$	93,045,614		$	(88,859,202	)		28,276	$	(70,689	)	$	4,722,818

Issuance of preferred stock - Series B						4,000		255,599		137,784											393,383
Issuance of preferred stock - Series C						7,850		785,000													785,000
Stock compensation expense										28,153											28,153
Net loss for the year ended December 31, 2011													(829,050	)							(829,050	)
Preferred stock dividends										(312,495	)										(312,495	)
Stockholders’ equity December 31, 2011		3,045,856	$	30,458		37,850	$	1,617,236	$	92,899,056		$	(89,688,252	)		28,276	$	(70,689	)	$	4,787,809

Amortization of beneficial conversion feature preferred stock - Series B										116,982											116,982
Issuance of preferred stock - Series C						6,150		498,018													498,018
Issuance of common stock		434,783		4,348						495,652											500,000
Stock compensation expense										4,154											4,154
Net loss for the nine months ended September 30, 2012													(2,171,992	)							(2,171,992	)
Preferred stock dividends										(307,052	)										(307,052	)
Stockholders’ equity September 30, 2012		3,480,639	$	34,806		44,000	$	2,115,254	$	93,208,792		$	(91,860,244	)		28,276	$	(70,689	)	$	3,427,919

See Notes to Condensed Consolidated Financial Statements.

Notes to Condensed Consolidated Financial Statements

Note 1. Nature of Operations

Banyan Rail Services Inc. (“Banyan,” “we,” “our” or the “Company”) owns 100% of the common stock of The Wood Energy Group, Inc. (“Wood Energy”). Wood Energy engages in the business of railroad tie reclamation and disposal, principally in the south and southwest.

Note 2. Basis of Presentation

We have prepared the accompanying unaudited condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for Form 10-Q and Regulation S-X. In the opinion of management, these condensed consolidated financial statements give effect to all normal recurring adjustments necessary to present fairly the financial position and results of operations and cash flows of the Company and Wood Energy, its wholly owned subsidiary, for the periods presented.

All significant intercompany transactions and accounts have been eliminated in consolidation.

Although we believe that the disclosures included in our condensed consolidated financial statements are adequate to make the information presented not misleading, certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been omitted. Accordingly, the accompanying condensed consolidated financial statements should be read in conjunction with the Company’s latest annual report on Form 10-K for the year ended December 31, 2011 filed with the SEC.

The results of operations for the nine months ended September 30, 2012 are not necessarily indicative of the results to be expected for the full 2012 year.

Note 3. Summary of Significant Accounting Policies

Revenue Recognition

The Company recognizes revenue for the pick-up and disposal of used railroad ties upon the completion of the scope of work required under its contracts, which is when the Company considers amounts to be earned (evidence of an arrangement has been obtained, services are delivered, fees are fixed and determinable and collectability is reasonably assured). Accordingly, monies received or progress invoices for services for which contracts have not been completed have been recorded as deferred revenue on the balance sheet. Direct costs, including but not limited to payroll, fuel, equipment rental, transportation expense and strapping costs for contracts which have not been completed are also deferred until the related revenue process is complete.

The Company receives revenue from the processing of railroad ties into scrap tie fuel and the sale of certain scrap ties to landscapers, railroad tie users (relay) and other railroad tie processors. These revenues are recorded when the ties or derivative materials are delivered to the customer.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include deferred revenue, costs incurred related to deferred revenue, the useful lives of property and equipment, and the useful lives of intangible assets.

Cash and Cash Equivalents

The Company considers all cash, bank deposits and highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Trade accounts receivable are recorded net of an allowance for doubtful accounts. An allowance is estimated from historical performance and current market and economic conditions. Uncollectible accounts are charged to operations if write offs are deemed necessary. As of September 30, 2012 and December 31, 2011 no allowance has been provided as all accounts receivable are deemed collectible.

Property and Equipment

Property and equipment owned and under capital leases are carried at cost. Depreciation of property and equipment is provided using the straight line method for financial reporting purposes at rates based on the following estimated useful lives:

	Years
Machinery and equipment	3-7
Track on leased properties	Life of lease

Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

During the quarter ended September 30, 2012, we reviewed the remaining estimated useful lives of our machinery and equipment for reasonableness. During the period we had a prospective change in estimate for the useful lives of certain equipment which resulted in the Company reducing the remaining estimated useful life of this equipment. The resulting impact of this change was a prospective increase in depreciation expense and resulted in additional depreciation of approximately $23,000.

Valuation of Long-Lived Assets

The Company reviews long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining amortization period or an appraisal of market value is obtained.

Fair Value of Financial Instruments

Recorded financial instruments consist of cash, accounts receivable, accounts payable, and short-term and long-term debt and lease obligations. The related fair values of these financial instruments approximated their carrying values due to either the short-term nature of these instruments or based on the interest rates currently available to the Company.

Earnings Per Share

Basic earnings per share is computed based on the weighted average shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of the dilutive effect of stock options and convertible preferred stock equivalents.

Goodwill and Intangibles

Goodwill is not amortized but rather is tested at least annually for impairment. The Company assesses impairment by comparing the fair value of the goodwill with its carrying value. The determination of fair value involves significant management judgment. Impairments are expensed when incurred. For goodwill, a two-step impairment model is used. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than the carrying amount, goodwill would be considered impaired. The second step measures the goodwill impairment as the excess of the recorded goodwill over the asset’s implied fair value. During the nine months ended September 30, 2012 and 2011, there were no impairments of goodwill.

Intangible assets that have finite useful lives continue to be amortized over their estimated useful lives.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740.

ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.

Inventory

Inventory includes the costs of material, labor and direct overhead and is stated at the lower of cost or market. Inventory is accumulated to service the landscape tie, relay tie and scrap tie fuel markets. Inventory at September 30, 2012 and 2011 was approximately $484,000 and $35,000, respectively and was included in prepaid and other current assets on the balance sheets.

Retained Earnings Distributions

The Company’s preferred stockholders are entitled to receive payment before any of the common stockholders upon a liquidation of the Company. In addition, the Company is unable to pay dividends on its common stock until dividends are paid on its preferred stock.

Note 4. Leases

The Company leases equipment used in its operations under capital leases that expire over two to five years. Payments under these capital leases were $184,732 and $69,663 for the nine months ended September 30, 2012 and 2011.

At September 30, 2012, the total future minimum rental commitments under all the above leases are as follows:

For the years ending December 31,

2012	$	48,543
2013		145,629
2014		91,035
2015		70,822
2016		23,420
Net minimum lease payments		379,449
Less amount representing interest		58,913
Present value of net minimum lease payments		320,536
Amount representing current portion		(134,918	)

Capital leases payable, less current portion	$	185,618

The Company also had an operating lease for unimproved land in Shreveport, La, where its processing facility was located, for a two year period ended January 2012, for which the Company extended the term on a month to month basis until April 2012. Payments under this operating lease were $12,000 and $18,000 for the nine months ended September 30, 2012 and 2011, respectively.

On August 29, 2011, the Company entered into a lease with a former related party for a new facility in Gibsland, La. This facility replaced the Company’s previous facility in Shreveport, La. The lease took effect in January 2012 upon the completion of development of the site. The Company will have rental payments of $10,000 per year and an additional commitment of 1,200 railcars per year to the leased facility at an average rate of $300 per car. For the nine months ended September 30, 2012, the Company made payments of $233,036 under this lease for rent and the commitment.

The Company has operating leases for railcars which expire within one to three years. During the nine months ended September 30, 2012, the Company entered into a new three year lease for 50 railcars, of which 29 have been delivered. The lease expires on the third anniversary date the first car was delivered to the Company. Future commitments under these obligations for delivered cars as of September 30, 2012 are as follows:

For the years ending December 31,

2012	$	101,325
2013		212,250
2014		147,900
2015		73,950

	$	535,425

Note 5. Term Loans and Revolving Credit Lines

As of September 30, 2012, the Company’s outstanding debt is as follows:

A term note dated March 27, 2012 in the amount of $430,000 that will mature on April 15, 2017. The term note has monthly principal and interest payments of $8,445, with an interest rate of 6.66%. The note is secured by equipment.	$	399,363

A term note dated May 11, 2012, in the amount of $3.0 million that will mature on June 1, 2017. The term note has principal payments of $50,000 per month plus interest. The note bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets.		2,800,000

A $1.0 million line of credit for working capital dated May 11, 2012. The working capital line matures on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012), and is secured by certain of the Company’s assets.		989,787

A $500,000 line of credit for capital expenditures dated May 11, 2012. The line matures on June 1, 2013 at which time the amounts outstanding will convert to a term loan maturing on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets.		68,607

	$	4,257,757

The maximum loan advances on the working capital line are based on specific percentages of eligible accounts receivable, retainage and inventory. Draws on the capital expenditures line are based on 80% of the cost of such capital expenditures.

The credit facilities contain financial covenants pertaining to fixed charges, total debt and minimum earnings before interest, taxes, depreciation and amortization (EBITDA) and are tested quarterly.

At September 30, 2012, the Company was in violation of the fixed charge and the total debt to EBITDA covenants of its term loans and credit lines. Management is in negotiations with the bank for a modification of our term loans and credit lines. Until these negotiations are finalized, the term loans and credit lines are classified as a current liability. Our failure to obtain a modification could have a material adverse effect on our business.

Note 6. Convertible Debentures, Common and Preferred Stock

In July 2011, the Company filed a certificate of designation with the Delaware Secretary of State designating 10,000 shares of its preferred stock as Series C Preferred stock. On April 5, 2012, the Company filed an amendment to the certificate of designation authorizing an additional 10,000 shares of Series C Preferred stock. The terms of the Series C Preferred stock are substantially the same as Series A and B Preferred stock with the exception of the conversion price and the date of conversion as June 30, 2014.

The conversion price will be the closing price of the Company’s common stock on the trading date preceding the issuance of these shares of Series C Preferred stock, subject to adjustment for stock dividends, stock splits and reorganizations. If the common stock is not quoted on any market or exchange, the conversion price will be determined by the Board of Directors on the date of issuance.

The Series C Preferred stock ranks senior to the common stock and pari-passu with the Series A and Series B Preferred stock of the Company as to dividends and distribution of assets upon the liquidation, dissolution or winding up of the Company.

During 2011, the Company issued 7,850 shares of its Series C Preferred stock to Banyan Holdings LLC (formerly known as Patriot Rail Services Inc.). The preferred shares were issued for $100 per share, or $785,000 in the aggregate at conversion prices ranging from $1.10 to $2.06 per share of common stock. The proceeds received in 2011 were used to fund working capital requirements.

During the nine months ending September 30, 2012, the Company issued 2,150 shares of its Series C Preferred stock to a significant shareholder. The Preferred shares were issued for $100 per share, or $215,000 in the aggregate at a conversion price of $2.50 per share of common stock. In addition, the Company issued 4,000 shares of its Series C Preferred stock to Banyan Holdings, LLC. The Preferred shares were issued for $100 per share, or $400,000 in the aggregate at conversion prices between $2.40 and $2.50 per share of common stock.

On September 24, 2012, the Company issued 434,783 shares of common stock to Banyan Holdings, LLC. The common shares were issued for $1.15 per share, or $500,000 in the aggregate. The proceeds received were used to fund working capital requirements.

As of September 30, 2012, Banyan Holdings owned 3,000, 10,000, 11,850 and 1,121,066 shares of Series A Preferred, Series B Preferred, Series C Preferred and common stock, respectively. If converted, Banyan Holdings would own 2,309,184 shares of common stock.

Note 7. Income Taxes

The provision for income taxes consists of the following components:

	Nine months ended September 30,
	2012		2011
Current	$	-	$	-
Deferred		569,582		-
	$	569,582	$	-

The components of deferred income tax assets and liabilities are as follows:

	September 30,			December 31,
	2012			2011

Long-term deferred tax assets:
Stock compensation benefit	$	217,477		$	216,024
Net operating loss carryforward		1,983,585			1,584,490
Total long-term deferred tax assets		2,201,062			1,800,514
Valuation allowance		(1,355,662	)		(255,689	)
		845,400			1,544,825
Long-term deferred tax liabilities:
Intangible assets		(413,058	)		(467,818	)
Property and equipment		(432,342	)		(507,425	)
Total long-term deferred tax liabilities		(845,400	)		(975,243	)

Net deferred tax assets	$	0		$	569,582

Our Federal net operating loss (“NOL”) carry forward balance as of September 30, 2012 was $5,732,731, expiring between 2013 and 2032. A schedule of the NOLs is as follows:

Tax Year	Net operating loss

1998	$	184,360
1999		187,920
2000		25,095
2001		104,154
2002		15,076
2003		96,977
2004		78,293
2005		70,824
2006		48,526
2007		180,521
2008		534,087
2009		1,444,831
2010		842,251
2011		694,896
Current year taxable loss		1,224,920
	$	5,732,731

The Company's net deferred tax assets before valuation allowance as of September 30, 2012 was $1,355,662, most of which relates to net operating losses that expire from 2013 to 2032. The Company recorded an operating loss for the quarter and has a recent history of operating losses. After assessing the realization of the net deferred tax assets, we have recorded a valuation allowance of 100% of the value of the net deferred tax assets as we believe it more likely than not that the Company will not realize operating profits and taxable income so as to utilize all of the net operating losses in the future. During the three and nine months ended September 30, 2012, the Company recorded a valuation allowance of $491,002 and $569,582, respectively.

The Company is subject to income taxes in the U.S. federal jurisdiction and a number of state jurisdictions. The tax regulations within each jurisdiction are subject to interpretation of related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. federal, state and local examinations by tax authorities for the years before 2009.

Note 8. Earnings per Share

The Company excluded from the diluted earnings per share calculation 2,125,697 and 1,738,577 shares issuable upon conversion of shares of convertible preferred stock that were outstanding at September 30, 2012 and 2011, as their inclusion would be anti-dilutive. In addition, the Company excluded 61,000 stock options as of September 30, 2012 as their inclusion would be anti-dilutive.

Note 9. Stock-Based Compensation

The Company has stock option agreements with its directors and officers for serving on the Company’s Board of Directors and as officers. The options activity is as follows:

				Weighted Average		Weighted Average		Weighted Average
	Number			Exercise Price		Fair Value at		Remaining		Intrinsic
	of Shares			per Share		Grant Date		Contractual Life		Value
Balance January 1, 2011		253,000			3.08				1.9 Years		-
Options granted		25,000			2.06	$	13,500		3.7 Years		-
Options exercised		-			0.00						-
Options expired		(50,000	)		3.18				-		-
Balance, January 1, 2012		228,000		$	2.92				2.3 years	$	-
Options granted		-			-	$	0				-
Options exercised		-			-						-
Options expired		-			-				-		-
Balance, September 30, 2012		228,000		$	2.92				2.3 years	$	-

Prior to September 30, 2010 the Company had not adopted a formal stock option plan. The number of options issued and the grant dates were determined at the discretion of the Company’s Board. Certain options vest at the date of grant and others vest over a one year period. The options are exercisable for periods not exceeding three to five years from the date of grant. On July 1, 2010 at its annual meeting of stockholders, the 2010 Stock Option and Award Plan was approved.

The fair values of stock options are estimated using the Black-Scholes method, which takes into account variables such as estimated volatility, expected holding period, dividend yield, and the risk free interest rate. The risk free interest rate is the five year treasury rate at the date of grant. The expected life is based on the contractual life of the options at the date of grant. With a change in management in 2008, it was determined that the Company would seek acquisitions in railroad related businesses. Accordingly, the 2011 expected volatility rate was estimated using the average volatility rates of public companies in the railroad industry. The Company uses an estimated forfeiture rate of 0% due to limited experience with historical forfeitures.

The assumptions used in the option-pricing models were as follows:

	2011
Risk free interest rate		1.51	%
Expected life (years)		5
Expected volatility		26	%
Dividend yield		0

Note 10. Major Customers

Revenue for the three and nine months ended September 30, 2012 and 2011, and accounts receivable from customers as of September 30, 2012 and 2011 representing over 10% of revenue were as follows:

	Three months ended						Nine months ended
	September 30,						September 30,						September 30,
	2012			2011			2012			2011			2012			2011
													Accounts
	Revenue			Revenue			Revenue			Revenue			Receivable
Company A		3.1	%		15.0	%		5.6	%		18.5	%		1.8	%		0.0	%
Company B		2.2	%		15.5	%		6.3	%		8.9	%		9.1	%		25.3	%
Company C		84.8	%		43.2	%		65.7	%		47.5	%		46.8	%		32.4	%

Note 11. Business Interruption Insurance

In September 2011, the Company had a mechanical breakdown at its railroad tie fuel processing center, whereby its normal operations were interrupted. The Company is insured for such matters. Amounts claimed for 2011 have been collected and the Company has recorded $190,000 of estimated business interruption insurance recoveries for the three and nine months ending September 30, 2012, which is expected to be collected upon finalization of the claim. The Company has accounted for the recoveries of business interruption losses in accordance with Accounting Standard Codification 225, and has recorded the accrual in revenues on the Company’s statement of operations and in accounts receivables on the Company’s balance sheet, respectively.

Note 12. Related Party Transactions

The Company leased office space and received office services from Patriot Rail Corp. (“Patriot Rail”), through September 30, 2012. When the Company entered into the lease several of our officers and directors were also officers and significant stockholders of Patriot Rail. However, in September 2012 Patriot Rail was sold to a third party and is no longer affiliated with the Company. In July 2011 the lease cost increased from $5,000 per month to $6,000 per month to include additional support services. The costs are included in General and Administrative expenses in the statement of operations, and were: $54,000 and $47,000 for the nine months ended September 30, 2012 and 2011, respectively. As of September 30, 2012 this agreement terminated.

The Company’s directors, chief executive officer and president are currently not receiving cash compensation for their services, and no amounts have been recorded in the Company’s financial statements for the cash value of their services.

The Company’s board of directors, officers, and officers of its subsidiary directly or beneficially own 27,000 shares of the Company’s preferred stock and 1,485,858 shares of common stock as of September 30, 2012 or 2,959,976 shares, if the preferred stock is converted.

In September 2009, the Company entered into two 5-year employment agreements and one month-to-month consulting agreement with individuals who are shareholders and/or officers. The aggregate expense under these agreements for the periods ending September 30, 2012 and 2011 were approximately $14,000 and $97,500, respectively. In October 2011, the Company renegotiated the 5-year employment contract of one of the shareholders whereby the old agreement was terminated, and the Company and the employee entered into a new at-will employee agreement. On January 25, 2012, the Company accepted the resignation of one of the individuals under these agreements.

During the year ended December 31, 2011, the Company entered into a lease with Louisiana and North West Railroad Company, Inc., a subsidiary of Patriot Rail, for a new facility in Gibsland, La., which commenced in January 2012. This facility replaced the Company’s facility in Shreveport, La. The Company will have annual rental payments of $10,000 per year and an additional commitment of 1,200 railcars annually to the leased facility at a rate of approximately $300 per car. As of September 30, 2012, the Company has paid $233,036 for rent and the commitment. In September 2012 Patriot Rail and Louisiana and North West Railroad Company, Inc. were sold to a third party and are no longer affiliated with the Company.

Note 13. Subsequent Events

During October 2012, the Company issued 3,200 shares of its Series C Preferred stock to Banyan Holdings LLC. The preferred shares were issued for $100 per share, or $320,000 in the aggregate at a conversion price ranging between $1.15 and $1.20 per share of common stock. The proceeds received were used to fund working capital requirements.

On November 12, 2012, the Company entered into a demand loan with Banyan Holdings in the amount of $150,000 at an annual interest rate of 6%. The proceeds received were used to fund working capital requirements.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Cautionary Statement Concerning Forward-Looking Statements

We and our representatives may from time to time make written or oral statements that are "forward-looking," including statements contained in this Quarterly Report on Form 10-Q and other filings with the Securities and Exchange Commission, reports to our stockholders and news releases. All statements that express expectations, estimates, forecasts or projections are forward-looking statements within the meaning of the Section 21E of the Securities Exchange Act. In addition, other written or oral statements which constitute forward-looking statements may be made by us or on our behalf. Words such as "expects," "anticipates," "intends," "plans," "believes," "seeks," "estimates," "projects," "forecasts," "may," "should," variations of such words and similar expressions are intended to identify such forward-looking statements. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions which are difficult to predict. These risks may relate to, without limitation:

Renegotiating our financial loan covenants;

generating adequate revenue to service our debt and meet our bank loan financial covenants;

changes in our relationships with employees or with our customers;

the impact of current or future laws and government regulations affecting the disposal of rail ties and our operations;

changing external competitive, business, weather or economic conditions;

successfully operating Wood Energy;

the market opportunity for our services, including expected demand for our services; and

any of our other plans, objectives, expectations and intentions contained in this report that are not historical facts.

Therefore, actual outcomes and results may differ materially from what is expressed or forecasted in or suggested by such forward-looking statements. We undertake no obligation to publicly revise these forward-looking statements to reflect events or circumstances that arise after the date hereof. Readers should carefully review the factors described herein and in other documents we file from time to time with the Securities and Exchange Commission, including our Quarterly Reports on Form 10-Q, Annual Reports on Form 10-K, and any Current Reports on Form 8-K filed by us.

Overview

In September 2009, we acquired The Wood Energy Group, Inc., a Missouri corporation engaged in the business of railroad tie reclamation and disposal. Prior to acquiring Wood Energy, Banyan was a shell company without significant operations or sources of revenues other than its investments.

Wood Energy, headquartered in Boca Raton, Florida, is one of the nation’s largest railroad tie reclamation and disposal companies. Founded in 2001, we provide railroad tie pickup, reclamation and disposal services to the Class 1 railroads (defined by the American Association of Railroads as a railway company with annual operating revenue over $378.8 million as of 2010) and industrial customers. We operate primarily in the southern region of the United States of America. Our services include removing scrap railroad ties (ties), disposing of the ties by selling them to the landscape and relay tie markets or having the ties ground to create chipped wood for subsequent sale as fuel to the co-generation markets. In 2011, we removed approximately 1.6 million railroad ties and disposed of approximately 840,000 railroad ties, 64% of which were used by the co-generation market and 36% for the landscape and relay markets. The remaining approximately 760,000 ties were disposed of in 2012.

Recent Events

Common and Series C Preferred Stock Issuances

During October 2012, the Company issued 3,200 shares of its Series C Preferred stock to Banyan Holdings. The preferred shares were issued for $100 per share, or $320,000 in the aggregate at a conversion price ranging between $1.15 and $1.20 per share of common stock. The proceeds received were used to fund working capital requirements.

In October 2012 we submitted a bid to renew a portion of our contract with a major customer. This proposal eliminates the unprofitable tie pick up portion of our business with this customer but would retain the profitable grinding and disposal portion of our business. We anticipate being notified of the results of the bid prior to the end of 2012. Our failure to obtain the bid could have a material adverse effect on our business.

Financing Agreements

Business Interruption Insurance

In September 2011, the Company had a mechanical breakdown at its railroad tie fuel processing center, whereby its normal operations were interrupted. The Company is insured for such matters and has recorded $190,000 of estimated business interruption insurance recoveries for the three and nine months ending September 30, 2012. The Company has accounted for the recoveries of business interruption losses in accordance with ASC 225, and has recorded the accrual in revenues on the income statement and in accounts receivable on the balance sheet, respectively. As of November 2012, the unit that incurred the mechanical breakdown was still under repair, but the Company had entered into an agreement with a contractor to complete the restoration of its production capacity.

Critical Accounting Policies and Estimates

The following discussion and analysis of our results of operations and financial condition is based upon our condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and disclosure of contingent assets and liabilities, if any, at the date of the financial statements. We base our estimates on historical experience and various other assumptions that we believe to be reasonable under the circumstances. If these estimates differ materially from actual results, the impact on our condensed consolidated financial statements may be material.

We review our financial reporting and disclosure practices and accounting policies quarterly to ensure that they provide accurate and transparent information relative to the current economic and business environment. During the quarter ended September 30, 2012, there were no significant changes to the critical accounting policies.

Revenue Recognition

The Company utilizes the completed contract method of accounting for the majority of its revenue recognition. The Company recognizes revenue for the pick-up and disposal of used railroad ties upon the completion of the scope of work required under its contracts, which is when the Company considers amounts to be earned (evidence of an arrangement has been obtained, services are delivered, fees are fixed or determinable and collectability is reasonably assured). Accordingly, monies received on invoices for services for which contracts have not been completed have been recorded as deferred revenue. Direct costs, including but not limited to payroll, fuel, equipment rental, transportation expense and strapping costs for contracts which have not been completed are also deferred until the related revenue recognition process is complete.

The Company also receives revenue from the grinding of railroad ties into saleable fuel and the sale of certain railroad ties to landscapers, railroad tie users (relay) and other railroad tie processors. These revenues are recorded when the ties or derivative materials are delivered to the customer.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include deferred revenue, costs incurred related to deferred revenue, the useful lives of property and equipment, and the useful lives of intangible assets.

Cash and Cash Equivalents

The Company considers all cash, bank deposits and highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Trade accounts receivable are recorded net of an allowance for doubtful accounts. An allowance is estimated from historical performance and current market conditions and economic conditions. Uncollectible accounts are charged to operations if write offs are deemed necessary. As of September 30, 2012 and 2011 no allowance is provided as all accounts receivable are deemed collectible.

Under the completed contract method of revenue recognition the Company has recorded progress payments received for uncompleted contracts as deferred revenue in the amounts of $858,226 and $2,050,163 at September 30, 2012 and December 31, 2011, respectively. Amounts that had not been billed and were not billable to customers at the balance sheet dates are $286,075 and $723,546 as of September 30, 2012 and December 31, 2011, respectively. These amounts represent unbilled future amounts due under existing contracts to be recognized as revenue upon the removal of all of each contract's ties from the customer’s premises.

Property and Equipment

	Years
Machinery and equipment	3-7
Track on leased properties	Life of lease

Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

During the quarter ended September 30, 2012, we reviewed the remaining estimated useful lives of our machinery and equipment for reasonableness. During the period we had a prospective change in estimate for the useful lives of certain equipment which resulted in the company reducing the remaining estimated useful life of this equipment. The resulting impact of this change was a prospective increase in depreciation expense and resulted in additional depreciation of approximately $23,000.

Valuation of Long-Lived Assets

Fair Value of Financial Instruments

Recorded financial instruments consist of cash, accounts receivable, accounts payable, short-term and long-term debt obligations. The related fair values of these financial instruments approximated their carrying values due to either the short-term nature of these instruments or based on the interest rates currently available to the Company.

Earnings Per Share

Basic earnings per share is computed based on the weighted average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of the dilutive effect of stock options and preferred stock common stock equivalents. For the 2012 and 2011 periods, such common stock equivalents were not included because they were anti-dilutive.

Goodwill

Goodwill is not amortized but rather is tested at least annually for impairment. The Company assesses impairment by comparing the fair value of the goodwill with its carrying value. The determination of fair value involves significant management judgment. Impairments are expensed when incurred. For goodwill, a two-step impairment model is used. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than the carrying amount, goodwill would be considered impaired. The second step measures the goodwill impairment as the excess of recorded goodwill over the asset’s implied fair value. Intangible assets that have finite useful lives continue to be amortized over their estimated useful lives. During the three and nine months ended September 30, 2012 and 2011, there were no impairments of goodwill.

Income Taxes

Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria.

GAAP requires that the Company recognize the financial statement benefit of a tax position only after a determination is made with greater than 50 percent likelihood that the relevant tax authority would sustain the position following an audit.

Retained Earnings Distributions

The Company’s preferred stockholders are entitled to receive payment before any of the common stockholders upon a liquidation of the Company and we cannot pay dividends on our common stock unless we first pay dividends required by our preferred stock.

Results from Operations

The following table summarizes our results for the three and nine months ended September 30, 2012 and 2011:

	Three months ended September 30,						Variance						Nine months ended September 30,						Variance
	2012			2011			$			%			2012			2011			$			%

Revenues	$	2,777,594		$	1,055,990			1,721,604			163.0	%	$	4,430,287		$	3,964,306			465,981			11.8	%
Cost of sales		3,304,447			940,255			(2,364,192	)		-251.4	%		4,378,464			3,107,096			(1,271,368	)		-40.9	%
Gross profit (loss)		(526,853	)		115,735			(642,588	)		-555.2	%		51,823			857,210			(805,387	)		-94.0	%
General & administrative expenses		506,458			421,067			(85,391	)		-20.3	%		1,365,701			1,494,448			128,747			8.6	%
Loss from operations		(1,033,311	)		(305,332	)		727,979			-238.4	%		(1,313,878	)		(637,238	)		676,640			-106.2	%
Interest expense		100,119			82,449			(17,670	)		-21.4	%		288,532			238,655			(49,877	)		-20.9	%
Loss before income taxes		(1,133,430	)		(387,781	)		(745,649	)		192.3	%		(1,602,410	)		(875,893	)		(726,517	)		82.9	%
Income tax provision		491,002			-			(491,002	)		100.0	%		569,582			-			(569,582	)		100.0	%
Net loss	$	(1,624,432	)	$	(387,781	)	$	(1,236,651	)		318.9	%	$	(2,171,992	)	$	(875,893	)	$	(1,296,099	)		148.0	%

Revenues

Revenues include the pickup and disposal of scrap railroad ties for major Class I railroads, the sale of ties into the landscape and relay tie markets and both ground and whole ties into the biomass fuel markets.

Revenues increased for the three months ended September 30, 2012 as compared to the comparable 2011 period primarily due to an increase in revenue from tie pickup of approximately $1,850,000 (due to an increase in the number of projects closing during the period) and an increase in tie sales of approximately $60,000. This was offset by a decrease of approximately $370,000 in fuel sales due to the mechanical and fire events at our fuel processing facility. The decrease is partially offset by $190,000 of business interruption insurance.

Revenues increased for the nine months ended September 30, 2012 as compared to the comparable 2011 period primarily due to increased revenue from tie pickup of approximately $1,015,000 (due to an increase in the number of projects closing during the period). This increase was offset by a decrease in both tie sales and fuel sales of approximately $146,000 and $403,000, respectively. The decrease in fuel sales is due primarily to the lingering effects of the mechanical and fire events at our fuel processing facility in September 2011, and the decrease in tie sales is due to decreased demand for landscape ties in the period.

The Company believes the majority of the current deferred revenue for uncompleted tie pickup will be recognized as revenue in the fourth quarter of 2012.

Gross profit

Gross profit (loss) was -19% and 1% for the three and nine months ended September 30, 2012, compared to a gross profit of 11% and 22% for the comparable period 2011 periods.

The primary reasons for the decrease in gross profit for the three months ended September 30, 2012 compared to the comparable 2011 period is a decrease of 43% in margin from tie pickup, due to higher costs to complete projects and decreased revenues per tie due to a onetime charge that resulted in a loss of approximately $115,000. The onetime charge was the result of the Company electing to forfeit the retainage on a number of older projects due to costs to complete the projects being significantly in excess of the retainage. In addition, the Company made an accrual of an approximate $392,000 loss on open projects related to higher costs to complete tie pickup. This decrease in margin was partially offset by an increase in margin of approximately 73% on fuel sales. The increase in fuel margins is related to reduced repairs and maintenance costs in 2012 as compared to the same period in 2011 of approximately $111,000 and the reimbursement of costs related to insurance reimbursement of the cost of a rental grinder of $90,000 in 2012.

The primary reasons for the decrease in gross profit for the nine months ended September 30, 2012 compared to the comparable 2011 period is a decrease of 39% in margin from tie pickup, due to the higher costs to complete projects and decreased revenues per tie due to a onetime charge related to completed projects that resulted in a loss of approximately $115,000. The onetime charge was the result of the Company electing to forfeit the retainage on a number of older projects due to costs to complete the projects being significantly in excess of the retainage. In addition, the Company made an accrual of an approximate $392,000 loss on open projects related to higher costs to complete tie pickup. This decrease in margin is partially offset by an increase of 73% in margin from fuel sales. The increase in fuel margins is due primarily to the business interruption insurance claim recorded in the nine months ended September 30, 2012, reduced repairs and maintenance costs in 2012 as compared to the same period in 2011 of approximately $111,000 and the reimbursement of costs related to insurance reimbursement of the cost of a rental grinder of $270,000 in 2012.

The Company expects the margins related to fuel sales to continue to stabilize in the fourth quarter of 2012, as the equipment damaged by the mechanical breakdown and the equipment that was destroyed in the September 2011 fire comes back on line or is replaced. The Company is fully insured for this equipment.

General and administrative expenses

General and administrative expenses include: compensation, professional fees and costs related to being a public company, amortization of identifiable intangible assets and other costs.

The table below summarizes the general and administrative expenses:

	Three months ended September 30,										Nine months ended September 30,
					Variance										Variance
	2012		2011		$			%			2012		2011		$			%
Compensation costs	$	129,655	$	210,007	$	(80,352	)		-38.3	%	$	418,929	$	718,180	$	(299,251	)		-41.7	%
Professional fees and other public company costs		27,422		36,830		(9,408	)		-25.5	%		144,788		170,512		(25,724	)		-15.1	%
Amortization of intangible assets		37,990		56,419		(18,429	)		-32.7	%		113,972		187,685		(73,713	)		-39.3	%
Insurance costs		109,841		42,305		67,536			159.6	%		295,608		229,896		65,712			28.6	%
Other costs		201,550		75,506		126,044			166.9	%		392,404		188,175		204,229			108.5	%
Consolidated general and administrative	$	506,458	$	421,067	$	85,391			20.3	%	$	1,365,701	$	1,494,448	$	(128,747	)		-8.6	%

For the three and nine months ended September 30, 2012, costs increased $85,391 or 20.3% and decreased $128,747 or 8.6%, respectively, compared to the three and nine months ended September 30, 2011.

The overall increase and decrease in general and administrative costs for the three and nine month periods ended September 30, 2012 as compared to the same period in 2011 is primarily due to:

The cost of staffing decreased due to the restructuring of the employment agreement of one employee at a lower cost to the Company and the resignation of the former President of Wood Energy.

A decrease in professional fees and other public company costs primarily due to non-recurring audit and accounting fees in conjunction with work performed to incorporate Wood Energy into our public filings during the three and nine months ended September 30, 2011.

A decrease in amortization related to the non-compete agreements entered into at the date of purchase of Wood Energy.

An increase in insurance costs in 2012.

A onetime loss on abandonments of assets related to Wood Energy’s processing facility of approximately $160,000.

Interest expense

Net interest expense for the three and nine months ended September 30, 2012 was $100,119 and $288,532, compared to net interest expense for the three and nine months ended September 30, 2011 of $82,449 and $238,655, respectively.

The increase in net interest expense for the three and nine months ended September 30, 2012 as compared to the comparable 2011 period is due primarily to the increased borrowings of the Company.

Income tax expense

A valuation allowance offsets net deferred tax assets for which future realization is considered to be less likely than not. A valuation allowance is evaluated by considering all positive and negative evidence about whether the deferred tax assets will be realized. At the time of evaluation, the allowance can be either increased or reduced. A reduction could result in the complete elimination of the allowance, if positive evidence indicates that the value of the deferred tax assets is no longer impaired and the allowance is no longer required.

The Company's net deferred tax assets before valuation allowance as of September 30, 2012 was $1,355,662, most of which relates to net operating losses that expire from 2013 to 2032. The Company recorded an operating loss for the quarter and has a recent history of operating losses. After assessing the realization of the net deferred tax assets, we have recorded a valuation allowance of 100% of the value of the net deferred tax assets as we currently believe it more likely than not that the Company will not realize operating profits and taxable income so as to utilize all of the net operating losses in the near future.

Net Loss

Net loss attributable to common stockholders was $(0.58) and $(0.84) per share for the three and nine months ended September 30, 2012 as compared to $(0.17) and $(0.39) per share for the comparable 2011 period. The variance for both periods was primarily due to the deferred tax expense charge of $(0.16) and $(0.18) taken during the three and nine months ended September 30, 2012, respectively for the additional valuation allowance on our net deferred tax assets, and the increased loss related to operations.

Financial Condition and Liquidity

Our cash and cash equivalents consist of cash. Our cash and cash equivalents balance as of September 30, 2012 and 2011 was $0 and $135,661, respectively.

The following is a summary of our cash flow activity:

	Nine months ended September 30,
	2012			2011
Net cash (used in) provided by operating activities	$	(1,264,037	)	$	298,260
Net cash used in investing activities	$	(947,074	)	$	(450,231	)
Net cash from financing activities	$	1,896,878		$	225,664

Net cash provided by (used) in operating activities

For the nine months ended September 30, 2012, cash used by operating activities was $1,264,037. The primary use of cash was an increase in accounts receivable of $188,001 and an increase in prepaid and other assets (primarily inventory) of $451,728, as well as increased operational expenses paid during the period.

For the nine months ended September 30, 2011, cash provided by operating activities was $298,260. The primary source for the increase in cash was a decrease in accounts receivable providing approximately $238,000 and funds received in advance of contract completions (deferred revenue) which exceeded cash expended for deferred costs for the period due to a change in retainage percentage with one of our customers from 50% to 25%.

Net cash used in investing activities

During the nine months ended September 30, 2012, the Company purchased $947,074 of equipment primarily for the processing of ties at its new Gibsland, Louisiana grinding facility. For the nine months ended September 30, 2011, the Company purchased $528,238 of equipment for its grinding facility and for its tie pickup operations.

Net cash provided by financing activities

On May 11, 2012, the Company completed a refinancing of its existing debt into one $3.0 million term note that matures on June 1, 2017. The new term note has principal payments of $50,000 per month plus interest. The note bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012). The note is secured by certain of the Company's assets.

On May 11, 2012, the Company completed the financing of a new $1.0 million line of credit for working capital and a $500,000 line of credit for capital expenditures. The working capital line will mature on June 1, 2017 and the capital expenditure line will mature on June 1, 2013 at which time the amounts outstanding will convert to a term loan maturing on June 1, 2017. Both loans bear interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012), and are secured by certain of the Company’s assets.

As of September 30, 2012, $10,122 was available under the working capital credit line.

At September 30, 2012, the Company had a net working capital deficiency of $4,347,969. The Company recognizes that the timing of the realization of its receivables from customers, the completion of its contracts and its vendor and debt obligations payments may not allow the Company to generate positive cash flow in the near future.

Deferred revenue as of September 30, 2012, is $858,226 which we will recognize as revenue as each of the projects is completed. The deferred costs incurred related to the fulfillment of uncompleted jobs are $1,022,347. As of December 31, 2011 deferred revenue was $2,050,163 and the deferred costs related to the fulfillment of uncompleted jobs were $2,189,610. The decrease directly relates to the completion of our work related to a number of projects and the simultaneous decrease in the number and size of new projects.

The Company anticipates the majority of the current deferred revenue will be recognized as revenue and the retainage will be collected during the remainder of 2012.

In October 2012 we submitted a bid to renew a portion of our contract with a major customer. This proposal eliminates the unprofitable tie pick up portion of our business with this customer, but would retain the profitable grinding and disposal portion of our business. We anticipate being notified of the results of the bid prior to the end of 2012. Our failure to obtain the bid could have a material adverse effect on our business.

The Company is considering a business plan that curtails the unprofitable tie pickup activities, and is seeking financing to fund its future operations. There is no assurance that the Company will be successful in these endeavors. Failure to find sources of financing could have a material adverse effect on the Company’s financial position and results of operations.

Off-Balance Sheet Arrangements

We do not have any material off-balance sheet arrangements.

How to Learn More about Banyan

We file annual, quarterly and current reports and other information with the SEC. Our SEC filings are available to the public on the internet at the SEC’s web site at SEC.gov. To learn more about Banyan you can also contact our CEO, Gary O. Marino, at 561-997-7775.

Item 4.

Controls and Procedures

Under the direction of our chief executive officer and chief financial officer, management evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e)). Based on this evaluation, our chief executive officer and chief financial officer each concluded that our disclosure controls and procedures were effective as of September 30, 2012. Further, there have been no changes in our internal control over financial reporting during the quarter ended September 30, 2012 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)).

Part II — Other Information

Item 1.

Legal Proceedings

We are not aware of any pending legal proceedings involving Banyan or Wood Energy.

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

From January through October 2012, the Company issued 9,350 shares of its Series C Preferred stock to a significant shareholder (2,150 shares at a conversion price of $2.50 per share) and Banyan Holdings (7,200 shares at conversion prices between $2.50 and $1.15 per share), respectively for $100 per share, resulting in proceeds of $935,000. On September 30, 2014 (or sooner upon the occurrence of certain events), the Series C Preferred stock will be convertible into our common stock at conversion prices between $1.15 and $2.50 per share of common stock. The proceeds received from the sale of the Series C Preferred stock were used to fund working capital requirements. The issuances of the preferred shares were made in reliance on Section 4(2) of the Securities Act of 1933 for the offer and sale of securities not involving a public offering and Rule 506 of Regulation D of the Securities Act.

Item 3.

Defaults Upon Senior Securities

Not applicable.

Item 5.

Other Information

On November 12, 2012, we borrowed $150,000 from Banyan Holdings LLC to fund working capital requirements. The loan is due upon demand and bears interest at an annual rate of 6.0%. If we fail to make payments when due under the note, the interest rate will increase to 10.0%. Our chairman and CEO, Gary O. Marino, is the president of Banyan Holdings and a significant owner of Banyan Holdings’ parent company. For information regarding other significant events of the third quarter, please turn to “Recent Events” on page 19.

Item 6.

Exhibits

10.1

Demand promissory note of Banyan Rail Services, Inc. in the original principal amount of $150,000 payable to Banyan Holdings, LLC dated November 12, 2012.

31.1

Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer Pursuant to § 302 of the Sarbanes-Oxley Act of 2002

31.2

Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer pursuant to § 302 of the Sarbanes-Oxley Act of 2002

31.3

Rule 13a-14(a)/15d-14(a) Certification of Principal Financial Officer Pursuant to § 302 of the Sarbanes-Oxley Act of 2002

Rule 13a-14(b)/15d-14(b) Certification Pursuant to § 906 of the Sarbanes-Oxley Act of 2002

Signatures

In accordance with the requirements of the Securities Exchange Act of 1934, Banyan Rail Services Inc. has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Banyan Rail Services Inc.

Date: November 19, 2012	/s/ Jon Ryan
	Jon Ryan,
	Chief Financial Officer
	(Principal Financial and Accounting Officer)

EX-10.1 2 v327122_ex10-1.htm EXHIBIT 10.1

Exhibit 10.1

Demand Promissory Note

Boca Raton, Florida

November 12, 2012

For Value Received, Banyan Rail Services, Inc., a Delaware Corporation (“Maker), promises to pay to Banyan Holding LLC, a Delaware limited liability company (“Holder”), the principal sum of $150,000, plus accrued interest, as described below.

All amounts outstanding under this Note shall bear interest at 6.0% per annum beginning on the date of this Note.

The Holder may call for payments of outstanding principal and interest under this Note at any time or from time to time by giving notice in writing to Maker at least five business days before the date payment is due. This Note may be prepaid in whole or in part at any time without penalty.

If Maker fails to make full and timely payments of principal or interest when due under this Note, then: (i) the entire balance of principal then remaining unpaid, with accrued interest thereon, shall thereafter bear interest at 10.0% per annum; and (ii) the Maker shall pay to Holder, in addition to such amounts due, all costs of collection, including reasonable attorneys’ fees.

This Note shall be governed and construed in accordance with the laws of the State of Florida. Any action arising out of or relating to this Note must be brought, if at all, in the courts of the State of Florida. The parties hereby waive any objections they might otherwise have to such venue and forum, whether on the basis of inconvenience, lack of personal jurisdiction or otherwise and hereby irrevocably consent to personal jurisdiction in such forum and venue.

The provisions hereof shall inure to the benefit of, and shall be binding upon, Maker, Holder and their respective, successors and permitted assigns.

Banyan Rail Services, Inc.

/s/ Donald D. Redfearn

By Donald D. Redfearn, President

EX-31.1 3 v327122_ex31-1.htm EXHIBIT 31.1

Rule 13a-14(a)/15d-14(a) Certification of

Exhibit 31.1

Principal Executive Officer Pursuant to Section 302

of the Sarbanes-Oxley Act of 2002

I, Gary O. Marino, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Banyan Rail Services Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 19, 2012
	/s/ Gary O. Marino
	Gary O. Marino
	Chairman and Chief Executive Officer
	(Principal Executive Officer)

EX-31.2 4 v327122_ex31-2.htm EXHIBIT 31.2

Rule 13a-14(a)/15d-14(a) Certification of

Exhibit 31.2

Principal Executive Officer Pursuant to Section 302

of the Sarbanes-Oxley Act of 2002

I, Donald Redfearn, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Banyan Rail Services Inc.;

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 19, 2012
	/s/ Donald Redfearn
	Donald Redfearn
	President

EX-31.3 5 v327122_ex31-3.htm EXHIBIT 31.3

Rule 13a-14(a)/15d-14(a) Certification of

Exhibit 31.3

Principal Financial Officer Pursuant to Section 302

of the Sarbanes-Oxley Act of 2002

I, Jon Ryan, certify that:

I have reviewed this quarterly report on Form 10-Q of Banyan Rail Services Inc.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 19, 2012
	/s/ Jon Ryan
	Jon Ryan
	Chief Financial Officer
	(Principal Financial Officer)

EX-32 6 v327122_ex32.htm EXHIBIT 32

Exhibit 32

Certification Pursuant to 18. U.S.C. Section 1350,

As Adopted Pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the quarterly report of Banyan Rail Services Inc. (the “Company”) on Form 10-Q for the period ending September 30, 2012(the “Report”) filed with the Securities and Exchange Commission on the date hereof, I, Gary O. Marino, Chairman and Chief Executive Officer of the Company, and I, Jon Ryan, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of § 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Gary O. Marino
Gary O. Marino
Chairman and Chief Executive Officer

/s/ Jon Ryan
Jon Ryan
Chief Financial Officer

November 19, 2012

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97500

14000

Note 1.  Nature of Operations   Banyan Rail Services Inc. (“Banyan,” “we,” “our” or the “Company”) owns 100% of the common stock of The Wood Energy Group, Inc. (“Wood Energy”). Wood Energy engages in the business of railroad tie reclamation and disposal, principally in the south and southwest.

Note 2.  Basis of Presentation   We have prepared the accompanying unaudited condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for Form 10-Q and Regulation S-X. In the opinion of management, these condensed consolidated financial statements give effect to all normal recurring adjustments necessary to present fairly the financial position and results of operations and cash flows of the Company and Wood Energy, its wholly owned subsidiary, for the periods presented.   All significant intercompany transactions and accounts have been eliminated in consolidation.   Although we believe that the disclosures included in our condensed consolidated financial statements are adequate to make the information presented not misleading, certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been omitted. Accordingly, the accompanying condensed consolidated financial statements should be read in conjunction with the Company’s latest annual report on Form 10-K for the year ended December 31, 2011 filed with the SEC.   The results of operations for the nine months ended September 30, 2012 are not necessarily indicative of the results to be expected for the full 2012 year.

Note 3.  Summary of Significant Accounting Policies   Revenue Recognition   The Company recognizes revenue for the pick-up and disposal of used railroad ties upon the completion of the scope of work required under its contracts, which is when the Company considers amounts to be earned (evidence of an arrangement has been obtained, services are delivered, fees are fixed and determinable and collectability is reasonably assured). Accordingly, monies received or progress invoices for services for which contracts have not been completed have been recorded as deferred revenue on the balance sheet. Direct costs, including but not limited to payroll, fuel, equipment rental, transportation expense and strapping costs for contracts which have not been completed are also deferred until the related revenue process is complete.   The Company receives revenue from the processing of railroad ties into scrap tie fuel and the sale of certain scrap ties to landscapers, railroad tie users (relay) and other railroad tie processors. These revenues are recorded when the ties or derivative materials are delivered to the customer.   Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include deferred revenue, costs incurred related to deferred revenue, the useful lives of property and equipment, and the useful lives of intangible assets.   Cash and Cash Equivalents   The Company considers all cash, bank deposits and highly liquid investments with an original maturity of three months or less to be cash equivalents.   Accounts Receivable   Trade accounts receivable are recorded net of an allowance for doubtful accounts. An allowance is estimated from historical performance and current market and economic conditions. Uncollectible accounts are charged to operations if write offs are deemed necessary. As of September 30, 2012 and December 31, 2011 no allowance has been provided as all accounts receivable are deemed collectible.   Under the completed contract method of revenue recognition the Company has recorded progress payments received for uncompleted contracts as deferred revenue in the amounts of $858,226 and $2,050,163 as of September 30, 2012 and December 31, 2011, respectively. These amounts represent billed amounts under existing contracts to be recognized as revenue upon the removal of all of each contract’s ties from the customer’s premises.   Property and Equipment   Property and equipment owned and under capital leases are carried at cost. Depreciation of property and equipment is provided using the straight line method for financial reporting purposes at rates based on the following estimated useful lives: <table style="width: 60%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="text-align: justify; width: 80%;"> </td> <td style="border-bottom: windowtext 1pt solid; text-align: center; width: 20%;">Years</td> </tr> <tr style="vertical-align: top;"> <td style="text-align: justify;">Machinery and equipment</td> <td>3-7</td> </tr> <tr style="vertical-align: top;"> <td style="text-align: justify;">Track on leased properties</td> <td>Life of lease</td> </tr> </table>   Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.   During the quarter ended September 30, 2012, we reviewed the remaining estimated useful lives of our machinery and equipment for reasonableness. During the period we had a prospective change in estimate for the useful lives of certain equipment which resulted in the Company reducing the remaining estimated useful life of this equipment. The resulting impact of this change was a prospective increase in depreciation expense and resulted in additional depreciation of approximately $23,000.   Valuation of Long-Lived Assets   The Company reviews long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining amortization period or an appraisal of market value is obtained.   Fair Value of Financial Instruments   Recorded financial instruments consist of cash, accounts receivable, accounts payable, and short-term and long-term debt and lease obligations. The related fair values of these financial instruments approximated their carrying values due to either the short-term nature of these instruments or based on the interest rates currently available to the Company.   Earnings Per Share   Basic earnings per share is computed based on the weighted average shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of the dilutive effect of stock options and convertible preferred stock equivalents.   Goodwill and Intangibles   Goodwill is not amortized but rather is tested at least annually for impairment. The Company assesses impairment by comparing the fair value of the goodwill with its carrying value. The determination of fair value involves significant management judgment. Impairments are expensed when incurred. For goodwill, a two-step impairment model is used. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than the carrying amount, goodwill would be considered impaired. The second step measures the goodwill impairment as the excess of the recorded goodwill over the asset’s implied fair value. During the nine months ended September 30, 2012 and 2011, there were no impairments of goodwill.   Intangible assets that have finite useful lives continue to be amortized over their estimated useful lives.   Income Taxes   The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes.  Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740.   ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.   Inventory   Inventory includes the costs of material, labor and direct overhead and is stated at the lower of cost or market. Inventory is accumulated to service the landscape tie, relay tie and scrap tie fuel markets. Inventory at September 30, 2012 and 2011 was approximately $484,000 and $35,000, respectively and was included in prepaid and other current assets on the balance sheets.   Retained Earnings Distributions   The Company’s preferred stockholders are entitled to receive payment before any of the common stockholders upon a liquidation of the Company. In addition, the Company is unable to pay dividends on its common stock until dividends are paid on its preferred stock.

Revenue Recognition   The Company recognizes revenue for the pick-up and disposal of used railroad ties upon the completion of the scope of work required under its contracts, which is when the Company considers amounts to be earned (evidence of an arrangement has been obtained, services are delivered, fees are fixed and determinable and collectability is reasonably assured). Accordingly, monies received or progress invoices for services for which contracts have not been completed have been recorded as deferred revenue on the balance sheet. Direct costs, including but not limited to payroll, fuel, equipment rental, transportation expense and strapping costs for contracts which have not been completed are also deferred until the related revenue process is complete.   The Company receives revenue from the processing of railroad ties into scrap tie fuel and the sale of certain scrap ties to landscapers, railroad tie users (relay) and other railroad tie processors. These revenues are recorded when the ties or derivative materials are delivered to the customer.

Use of Estimates   The preparation of financial statements in conformity with accounting principles generally accepted in the United States, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include deferred revenue, costs incurred related to deferred revenue, the useful lives of property and equipment, and the useful lives of intangible assets.

Cash and Cash Equivalents   The Company considers all cash, bank deposits and highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable   Trade accounts receivable are recorded net of an allowance for doubtful accounts. An allowance is estimated from historical performance and current market and economic conditions. Uncollectible accounts are charged to operations if write offs are deemed necessary. As of September 30, 2012 and December 31, 2011 no allowance has been provided as all accounts receivable are deemed collectible.   Under the completed contract method of revenue recognition the Company has recorded progress payments received for uncompleted contracts as deferred revenue in the amounts of $858,226 and $2,050,163 as of September 30, 2012 and December 31, 2011, respectively. These amounts represent billed amounts under existing contracts to be recognized as revenue upon the removal of all of each contract’s ties from the customer’s premises.

Property and Equipment   Property and equipment owned and under capital leases are carried at cost. Depreciation of property and equipment is provided using the straight line method for financial reporting purposes at rates based on the following estimated useful lives: <table style="width: 60%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="text-align: justify; width: 80%;"> </td> <td style="border-bottom: windowtext 1pt solid; text-align: center; width: 20%;">Years</td> </tr> <tr style="vertical-align: top;"> <td style="text-align: justify;">Machinery and equipment</td> <td>3-7</td> </tr> <tr style="vertical-align: top;"> <td style="text-align: justify;">Track on leased properties</td> <td>Life of lease</td> </tr> </table>   Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.   During the quarter ended September 30, 2012, we reviewed the remaining estimated useful lives of our machinery and equipment for reasonableness. During the period we had a prospective change in estimate for the useful lives of certain equipment which resulted in the Company reducing the remaining estimated useful life of this equipment. The resulting impact of this change was a prospective increase in depreciation expense and resulted in additional depreciation of approximately $23,000.

Valuation of Long-Lived Assets   The Company reviews long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining amortization period or an appraisal of market value is obtained.

Fair Value of Financial Instruments   Recorded financial instruments consist of cash, accounts receivable, accounts payable, and short-term and long-term debt and lease obligations. The related fair values of these financial instruments approximated their carrying values due to either the short-term nature of these instruments or based on the interest rates currently available to the Company.

Earnings Per Share   Basic earnings per share is computed based on the weighted average shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of the dilutive effect of stock options and convertible preferred stock equivalents.

Goodwill and Intangibles   Goodwill is not amortized but rather is tested at least annually for impairment. The Company assesses impairment by comparing the fair value of the goodwill with its carrying value. The determination of fair value involves significant management judgment. Impairments are expensed when incurred. For goodwill, a two-step impairment model is used. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than the carrying amount, goodwill would be considered impaired. The second step measures the goodwill impairment as the excess of the recorded goodwill over the asset’s implied fair value. During the nine months ended September 30, 2012 and 2011, there were no impairments of goodwill.   Intangible assets that have finite useful lives continue to be amortized over their estimated useful lives.

Income Taxes   The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes.  Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740.   ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.

Inventory   Inventory includes the costs of material, labor and direct overhead and is stated at the lower of cost or market. Inventory is accumulated to service the landscape tie, relay tie and scrap tie fuel markets. Inventory at September 30, 2012 and 2011 was approximately $484,000 and $35,000, respectively and was included in prepaid and other current assets on the balance sheets.

Retained Earnings Distributions   The Company’s preferred stockholders are entitled to receive payment before any of the common stockholders upon a liquidation of the Company. In addition, the Company is unable to pay dividends on its common stock until dividends are paid on its preferred stock.

Property and equipment owned and under capital leases are carried at cost. Depreciation of property and equipment is provided using the straight line method for financial reporting purposes at rates based on the following estimated useful lives: <table style="width: 60%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="text-align: justify; width: 80%;"> </td> <td style="border-bottom: windowtext 1pt solid; text-align: center; width: 20%;">Years</td> </tr> <tr style="vertical-align: top;"> <td style="text-align: justify;">Machinery and equipment</td> <td>3-7</td> </tr> <tr style="vertical-align: top;"> <td style="text-align: justify;">Track on leased properties</td> <td>Life of lease</td> </tr> </table>

Note 4.   Leases   The Company leases equipment used in its operations under capital leases that expire over two to five years. Payments under these capital leases were $184,732 and $69,663 for the nine months ended September 30, 2012 and 2011.   At September 30, 2012, the total future minimum rental commitments under all the above leases are as follows:   <table style="width: 70%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="text-align: left;">For the years ending December 31,</td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom;"> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 87%;">2012</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">48,543</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">2013</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">145,629</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">2014</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">91,035</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">2015</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">70,822</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">2016</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">23,420</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Net minimum lease payments</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">379,449</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Less amount representing interest</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">58,913</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Present value of net minimum lease payments</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">320,536</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Amount representing current portion</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(134,918</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 2.5pt;">Capital leases payable, less current portion</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">185,618</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>   The Company also had an operating lease for unimproved land in Shreveport, La, where its processing facility was located, for a two year period ended January 2012, for which the Company extended the term on a month to month basis until April 2012. Payments under this operating lease were $12,000 and $18,000 for the nine months ended September 30, 2012 and 2011, respectively.   On August 29, 2011, the Company entered into a lease with a former related party for a new facility in Gibsland, La. This facility replaced the Company’s previous facility in Shreveport, La. The lease took effect in January 2012 upon the completion of development of the site. The Company will have rental payments of $10,000 per year and an additional commitment of 1,200 railcars per year to the leased facility at an average rate of $300 per car. For the nine months ended September 30, 2012, the Company made payments of $233,036 under this lease for rent and the commitment.   The Company has operating leases for railcars which expire within one to three years. During the nine months ended September 30, 2012, the Company entered into a new three year lease for 50 railcars, of which 29 have been delivered. The lease expires on the third anniversary date the first car was delivered to the Company. Future commitments under these obligations for delivered cars as of September 30, 2012 are as follows:   For the years ending December 31,   <table style="width: 40%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.25in;" cellspacing="0" cellpadding="0"> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 52%;">2012</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 45%;">101,325</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">2013</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">212,250</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">2014</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">147,900</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">2015</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">73,950</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">535,425</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

At September 30, 2012, the total future minimum rental commitments under all the above leases are as follows:   <table style="width: 70%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="text-align: left;">For the years ending December 31,</td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom;"> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 87%;">2012</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">48,543</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">2013</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">145,629</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">2014</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">91,035</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">2015</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">70,822</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">2016</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">23,420</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Net minimum lease payments</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">379,449</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Less amount representing interest</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">58,913</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Present value of net minimum lease payments</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">320,536</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Amount representing current portion</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(134,918</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 2.5pt;">Capital leases payable, less current portion</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">185,618</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

<div>Future commitments under these obligations for delivered cars as of September 30, 2012 are as follows:</div>   For the years ending December 31,   <table style="width: 40%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right; width: 50%;">2012</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 47%;">101,325</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2013</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">212,250</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2014</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">147,900</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right; padding-bottom: 1pt;">2015</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">73,950</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">535,425</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

Note 5. Term Loans and Revolving Credit Lines   As of September 30, 2012, the Company’s outstanding debt is as follows:   <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 87%;">A term note dated March 27, 2012 in the amount of $430,000 that will mature on April 15, 2017.  The term note has monthly principal and interest payments of $8,445, with an interest rate of 6.66%.  The note is secured by equipment.</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">399,363</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; color: black;">A term note dated May 11, 2012, in the amount of $3.0 million that will mature on June 1, 2017. The term note has principal payments of $50,000 per month plus interest. The note bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets.</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2,800,000</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; color: black;">A $1.0 million line of credit for working capital dated May 11, 2012. The working capital line matures on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012), and is secured by certain of the Company’s assets.</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">989,787</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">A $500,000 line of credit for capital expenditures dated May 11, 2012.  The line matures on June 1, 2013 at which time the amounts outstanding will convert to a term loan maturing on June 1, 2017.  The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets.</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">68,607</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,257,757</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>   The maximum loan advances on the working capital line are based on specific percentages of eligible accounts receivable, retainage and inventory. Draws on the capital expenditures line are based on 80% of the cost of such capital expenditures.   The credit facilities contain financial covenants pertaining to fixed charges, total debt and minimum earnings before interest, taxes, depreciation and amortization (EBITDA) and are tested quarterly.   At September 30, 2012, the Company was in violation of the fixed charge and the total debt to EBITDA covenants of its term loans and credit lines. Management is in negotiations with the bank for a modification of our term loans and credit lines. Until these negotiations are finalized, the term loans and credit lines are classified as a current liability. Our failure to obtain a modification could have a material adverse effect on our business.

As of September 30, 2012, the Company’s outstanding debt is as follows:   <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 87%;">A term note dated March 27, 2012 in the amount of $430,000 that will mature on April 15, 2017.  The term note has monthly principal and interest payments of $8,445, with an interest rate of 6.66%.  The note is secured by equipment.</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">399,363</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; color: black;">A term note dated May 11, 2012, in the amount of $3.0 million that will mature on June 1, 2017. The term note has principal payments of $50,000 per month plus interest. The note bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets.</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2,800,000</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; color: black;">A $1.0 million line of credit for working capital dated May 11, 2012. The working capital line matures on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012), and is secured by certain of the Company’s assets.</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">989,787</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">A $500,000 line of credit for capital expenditures dated May 11, 2012.  The line matures on June 1, 2013 at which time the amounts outstanding will convert to a term loan maturing on June 1, 2017.  The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets.</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">68,607</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">4,257,757</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

Note 6. Convertible Debentures, Common and Preferred Stock   In July 2011, the Company filed a certificate of designation with the Delaware Secretary of State designating 10,000 shares of its preferred stock as Series C Preferred stock. On April 5, 2012, the Company filed an amendment to the certificate of designation authorizing an additional 10,000 shares of Series C Preferred stock. The terms of the Series C Preferred stock are substantially the same as Series A and B Preferred stock with the exception of the conversion price and the date of conversion as June 30, 2014.   The conversion price will be the closing price of the Company’s common stock on the trading date preceding the issuance of these shares of Series C Preferred stock, subject to adjustment for stock dividends, stock splits and reorganizations. If the common stock is not quoted on any market or exchange, the conversion price will be determined by the Board of Directors on the date of issuance.   The Series C Preferred stock ranks senior to the common stock and pari-passu with the Series A and Series B Preferred stock of the Company as to dividends and distribution of assets upon the liquidation, dissolution or winding up of the Company.   During 2011, the Company issued 7,850 shares of its Series C Preferred stock to Banyan Holdings LLC (formerly known as Patriot Rail Services Inc.). The preferred shares were issued for $100 per share, or $785,000 in the aggregate at conversion prices ranging from $1.10 to $2.06 per share of common stock. The proceeds received in 2011 were used to fund working capital requirements.   During the nine months ending September 30, 2012, the Company issued 2,150 shares of its Series C Preferred stock to a significant shareholder. The Preferred shares were issued for $100 per share, or $215,000 in the aggregate at a conversion price of $2.50 per share of common stock. In addition, the Company issued 4,000 shares of its Series C Preferred stock to Banyan Holdings, LLC. The Preferred shares were issued for $100 per share, or $400,000 in the aggregate at conversion prices between $2.40 and $2.50 per share of common stock.   On September 24, 2012, the Company issued 434,783 shares of common stock to Banyan Holdings, LLC. The common shares were issued for $1.15 per share, or $500,000 in the aggregate. The proceeds received were used to fund working capital requirements.   As of September 30, 2012, Banyan Holdings owned 3,000, 10,000, 11,850 and 1,121,066 shares of Series A Preferred, Series B Preferred, Series C Preferred and common stock, respectively. If converted, Banyan Holdings would own 2,309,184 shares of common stock.

Note 7. Income Taxes    The provision for income taxes consists of the following components:   <table style="width: 60%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="text-align: center;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Nine months ended September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="text-align: center;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">2012</td> <td style="padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">2011</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td> Current</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="padding-bottom: 1pt; width: 74%;"> Deferred</td> <td style="padding-bottom: 1pt; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">569,582</td> <td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td> <td style="padding-bottom: 1pt; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">-</td> <td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: center; padding-bottom: 2.5pt; color: red;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">569,582</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>    The components of deferred income tax assets and liabilities are as follows:   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">September 30,</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">December 31,</td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; text-decoration: underline;">Long-term deferred tax assets:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; width: 74%;">Stock compensation benefit</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">217,477</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">216,024</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Net operating loss carryforward</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">1,983,585</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">1,584,490</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Total long-term deferred tax assets</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2,201,062</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,800,514</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Valuation allowance</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,355,662</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(255,689</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">845,400</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,544,825</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; text-decoration: underline;">Long-term deferred tax liabilities:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Intangible assets</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(413,058</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(467,818</td> <td style="text-align: left;">)</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Property and equipment</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(432,342</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(507,425</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Total long-term deferred tax liabilities</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(845,400</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(975,243</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 2.5pt;">Net deferred tax assets</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">0</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">569,582</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>    Our Federal net operating loss (“NOL”) carry forward balance as of September 30, 2012 was $5,732,731, expiring between 2013 and 2032.  A schedule of the NOLs is as follows:   <table style="width: 50%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom; text-decoration: none;"> <td style="border-bottom: black 1pt solid; text-align: center; color: black; text-decoration: none;"> Tax Year </td> <td style="padding-bottom: 1pt; text-decoration: none;"> </td> <td style="border-bottom: black 1pt solid; text-align: center; text-decoration: none;" colspan="2">Net operating loss</td> <td style="padding-bottom: 1pt; text-decoration: none;"> </td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right; width: 50%;">1998</td> <td style="width: 3%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 45%;">184,360</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">1999</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">187,920</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2000</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25,095</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2001</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">104,154</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2002</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15,076</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2003</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">96,977</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2004</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">78,293</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2005</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">70,824</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2006</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">48,526</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2007</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">180,521</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2008</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">534,087</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2009</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,444,831</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2010</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">842,251</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2011</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">694,896</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right; padding-bottom: 1pt;">Current year taxable  loss</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">1,224,920</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">5,732,731</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>   The Company's net deferred tax assets before valuation allowance as of September 30, 2012 was $1,355,662, most of which relates to net operating losses that expire from 2013 to 2032. The Company recorded an operating loss for the quarter and has a recent history of operating losses. After assessing the realization of the net deferred tax assets, we have recorded a valuation allowance of 100% of the value of the net deferred tax assets as we believe it more likely than not that the Company will not realize operating profits and taxable income so as to utilize all of the net operating losses in the future. During the three and nine months ended September 30, 2012, the Company recorded a valuation allowance of $491,002 and $569,582, respectively.   The Company is subject to income taxes in the U.S. federal jurisdiction and a number of state jurisdictions. The tax regulations within each jurisdiction are subject to interpretation of related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. federal, state and local examinations by tax authorities for the years before 2009.

The provision for income taxes consists of the following components:   <table style="width: 50%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="text-align: center;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Nine months ended September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="text-align: center;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>Current</td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="padding-bottom: 1pt; width: 74%;">Deferred</td> <td style="padding-bottom: 1pt; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">569,582</td> <td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td> <td style="padding-bottom: 1pt; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: left; width: 1%;"> </td> <td style="border-bottom: black 1pt solid; text-align: right; width: 10%;">-</td> <td style="text-align: left; padding-bottom: 1pt; width: 1%;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: center; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;">$</td> <td style="border-bottom: black 1pt solid; text-align: right;">569,582</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;">$</td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> </table>

The components of deferred income tax assets and liabilities are as follows:   <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">September 30,</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">December 31,</td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; text-decoration: underline;">Long-term deferred tax assets:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; width: 74%;">Stock compensation benefit</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">217,477</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;">$</td> <td style="text-align: right; width: 10%;">216,024</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Net operating loss carryforward</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">1,983,585</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">1,584,490</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Total long-term deferred tax assets</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2,201,062</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,800,514</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Valuation allowance</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(1,355,662</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(255,689</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">845,400</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,544,825</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; text-decoration: underline;">Long-term deferred tax liabilities:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Intangible assets</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(413,058</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(467,818</td> <td style="text-align: left;">)</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Property and equipment</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(432,342</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(507,425</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Total long-term deferred tax liabilities</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(845,400</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(975,243</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 2.5pt;">Net deferred tax assets</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">0</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">569,582</td> <td style="text-align: left; padding-bottom: 2.5pt;"></td> </tr> </table>

Our Federal net operating loss (“NOL”) carryforward balance as of September 30, 2012 was $5,732,731, expiring between 2013 and 2032.  A schedule of the NOLs is as follows:   <table style="width: 60%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="text-align: right;" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Net operating</td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="border-bottom: black 1pt solid; text-align: center;" nowrap="nowrap">Tax Year</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">loss</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="text-align: right;"> </td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right; width: 62%;">1998</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 35%;">184,360</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">1999</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">187,920</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2000</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25,095</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2001</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">104,154</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2002</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15,076</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2003</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">96,977</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2004</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">78,293</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2005</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">70,824</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2006</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">48,526</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2007</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">180,521</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2008</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">534,087</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2009</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,444,831</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right;">2010</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">842,251</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right;">2011</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">694,896</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: right; padding-bottom: 1pt;">Current year taxable loss</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">1,224,920</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: right; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">5,732,731</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>

Note 8. Earnings per Share   The Company excluded from the diluted earnings per share calculation 2,125,697 and 1,738,577 shares issuable upon conversion of shares of convertible preferred stock that were outstanding at September 30, 2012 and 2011, as their inclusion would be anti-dilutive. In addition, the Company excluded 61,000 stock options as of September 30, 2012 as their inclusion would be anti-dilutive.

Note 9.  Stock-Based Compensation   The Company has stock option agreements with its directors and officers for serving on the Company’s Board of Directors and as officers. The options activity is as follows:   <table align="center" style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Weighted  Average</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Weighted  Average</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Weighted  Average</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Number</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Exercise Price</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Fair Value at</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Remaining</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Intrinsic</td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">of Shares</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">per Share</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Grant Date</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Contractual Life</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Value</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="width: 35%;">Balance January 1, 2011</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">253,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">3.08</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">1.9 Years</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">-</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Options granted</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2.06</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">13,500</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">3.7 Years</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Options exercised</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">0.00</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Options expired</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(50,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">3.18</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>Balance, January 1, 2012</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">228,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">2.92</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2.3 years</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Options granted</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">0</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Options exercised</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Options expired</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;">Balance, September 30, 2012</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;"> </td> <td style="border-bottom: black 2.5pt double; text-align: right;">228,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">2.92</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;"> </td> <td style="border-bottom: black 2.5pt double; text-align: right;">2.3 years</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> </tr> </table>   Prior to September 30, 2010 the Company had not adopted a formal stock option plan. The number of options issued and the grant dates were determined at the discretion of the Company’s Board. Certain options vest at the date of grant and others vest over a one year period. The options are exercisable for periods not exceeding three to five years from the date of grant. On July 1, 2010 at its annual meeting of stockholders, the 2010 Stock Option and Award Plan was approved.   The fair values of stock options are estimated using the Black-Scholes method, which takes into account variables such as estimated volatility, expected holding period, dividend yield, and the risk free interest rate. The risk free interest rate is the five year treasury rate at the date of grant. The expected life is based on the contractual life of the options at the date of grant. With a change in management in 2008, it was determined that the Company would seek acquisitions in railroad related businesses. Accordingly, the 2011 expected volatility rate was estimated using the average volatility rates of public companies in the railroad industry. The Company uses an estimated forfeiture rate of 0% due to limited experience with historical forfeitures.   The assumptions used in the option-pricing models were as follows:   <table style="width: 50%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 82%;">Risk free interest rate</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 15%;">1.51</td> <td style="text-align: left; width: 1%;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Expected life (years)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Expected volatility</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">26</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Dividend yield</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">0</td> <td style="text-align: left;"></td> </tr> </table>

<div>The options activity is as follows:</div>   <table align="center" style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Weighted  Average</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Weighted  Average</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Weighted  Average</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Number</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Exercise Price</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Fair Value at</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Remaining</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap">Intrinsic</td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">of Shares</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">per Share</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Grant Date</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Contractual Life</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Value</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="width: 35%;">Balance January 1, 2011</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">253,000</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">3.08</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">1.9 Years</td> <td style="text-align: left; width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">-</td> <td style="text-align: left; width: 1%;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Options granted</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2.06</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">13,500</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">3.7 Years</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Options exercised</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">0.00</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Options expired</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">(50,000</td> <td style="text-align: left; padding-bottom: 1pt;">)</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">3.18</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td>Balance, January 1, 2012</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">228,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">2.92</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2.3 years</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Options granted</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;">$</td> <td style="text-align: right;">0</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Options exercised</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">-</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left; padding-bottom: 1pt;">Options expired</td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> <td style="padding-bottom: 1pt;"> </td> <td style="border-bottom: black 1pt solid; text-align: left;"> </td> <td style="border-bottom: black 1pt solid; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="padding-bottom: 2.5pt;">Balance, September 30, 2012</td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;"> </td> <td style="border-bottom: black 2.5pt double; text-align: right;">228,000</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">2.92</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;"> </td> <td style="border-bottom: black 2.5pt double; text-align: right;">2.3 years</td> <td style="text-align: left; padding-bottom: 2.5pt;"> </td> <td style="padding-bottom: 2.5pt;"> </td> <td style="border-bottom: black 2.5pt double; text-align: left;">$</td> <td style="border-bottom: black 2.5pt double; text-align: right;">-</td> <td style="text-align: left; padding-bottom: 2.5pt;"></td> </tr> </table>

The assumptions used in the option-pricing models were as follows:   <table style="width: 50%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 82%;">Risk free interest rate</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 15%;">1.51</td> <td style="text-align: left; width: 1%;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Expected life (years)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">5</td> <td style="text-align: left;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Expected volatility</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">26</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Dividend yield</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">0</td> <td style="text-align: left;"></td> </tr> </table>

Note 10. Major Customers   Revenue for the three and nine months ended September 30, 2012 and 2011, and accounts receivable from customers as of September 30, 2012 and 2011 representing over 10% of revenue were as follows:   <table align="center" style="width: 85%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap">Three months ended</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap">Nine months ended</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">September 30</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap">Accounts</td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Receivable</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 22%;">Company A</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">3.1</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">15.0</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">5.6</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">18.5</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">1.8</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">0.0</td> <td style="text-align: left; width: 1%;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Company B</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2.2</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15.5</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">6.3</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">8.9</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">9.1</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25.3</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Company C</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">84.8</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">43.2</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">65.7</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">47.5</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">46.8</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">32.4</td> <td style="text-align: left;">%</td> </tr> </table>

Revenue for the three and nine months ended September 30, 2012 and 2011, and accounts receivable from customers as of September 30, 2012 and 2011 representing over 10% of revenue were as follows:   <table align="center" style="width: 85%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap">Three months ended</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap">Nine months ended</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">September 30</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">September 30,</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2012</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2011</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="2" nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td nowrap="nowrap"> </td> <td style="text-align: center;" colspan="6" nowrap="nowrap">Accounts</td> <td nowrap="nowrap"> </td> </tr> <tr style="vertical-align: bottom;"> <td nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Revenue</td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="padding-bottom: 1pt;" nowrap="nowrap"> </td> <td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap">Receivable</td> <td style="padding-bottom: 1pt;"> </td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left; width: 22%;">Company A</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">3.1</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">15.0</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">5.6</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">18.5</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">1.8</td> <td style="text-align: left; width: 1%;">%</td> <td style="width: 1%;"> </td> <td style="text-align: left; width: 1%;"> </td> <td style="text-align: right; width: 10%;">0.0</td> <td style="text-align: left; width: 1%;">%</td> </tr> <tr style="background-color: white; vertical-align: bottom;"> <td style="text-align: left;">Company B</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">2.2</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">15.5</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">6.3</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">8.9</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">9.1</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">25.3</td> <td style="text-align: left;">%</td> </tr> <tr style="background-color: #ccffcc; vertical-align: bottom;"> <td style="text-align: left;">Company C</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">84.8</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">43.2</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">65.7</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">47.5</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">46.8</td> <td style="text-align: left;">%</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">32.4</td> <td style="text-align: left;">%</td> </tr> </table>

Note 11. Business Interruption Insurance   In September 2011, the Company had a mechanical breakdown at its railroad tie fuel processing center, whereby its normal operations were interrupted. The Company is insured for such matters. Amounts claimed for 2011 have been collected and the Company has recorded $190,000 of estimated business interruption insurance recoveries for the three and nine months ending September 30, 2012, which is expected to be collected upon finalization of the claim. The Company has accounted for the recoveries of business interruption losses in accordance with Accounting Standard Codification 225, and has recorded the accrual in revenues on the Company’s statement of operations and in accounts receivables on the Company’s balance sheet, respectively.

Note 12. Related Party Transactions   The Company leased office space and received office services from Patriot Rail Corp. (“Patriot Rail”), through September 30, 2012. When the Company entered into the lease several of our officers and directors were also officers and significant stockholders of Patriot Rail. However, in September 2012 Patriot Rail was sold to a third party and is no longer affiliated with the Company. In July 2011 the lease cost increased from $5,000 per month to $6,000 per month to include additional support services. The costs are included in General and Administrative expenses in the statement of operations, and were: $54,000 and $47,000 for the nine months ended September 30, 2012 and 2011, respectively. As of September 30, 2012 this agreement terminated.   The Company’s directors, chief executive officer and president are currently not receiving cash compensation for their services, and no amounts have been recorded in the Company’s financial statements for the cash value of their services.   The Company’s board of directors, officers, and officers of its subsidiary directly or beneficially own 27,000 shares of the Company’s preferred stock and 1,485,858 shares of common stock as of September 30, 2012 or 2,959,976 shares, if the preferred stock is converted.   In September 2009, the Company entered into two 5-year employment agreements and one month-to-month consulting agreement with individuals who are shareholders and/or officers. The aggregate expense under these agreements for the periods ending September 30, 2012 and 2011 were approximately $14,000 and $97,500, respectively. In October 2011, the Company renegotiated the 5-year employment contract of one of the shareholders whereby the old agreement was terminated, and the Company and the employee entered into a new at-will employee agreement. On January 25, 2012, the Company accepted the resignation of one of the individuals under these agreements.   During the year ended December 31, 2011, the Company entered into a lease with Louisiana and North West Railroad Company, Inc., a subsidiary of Patriot Rail, for a new facility in Gibsland, La., which commenced in January 2012. This facility replaced the Company’s facility in Shreveport, La. The Company will have annual rental payments of $10,000 per year and an additional commitment of 1,200 railcars annually to the leased facility at a rate of approximately $300 per car. As of September 30, 2012, the Company has paid $233,036 for rent and the commitment. In September 2012 Patriot Rail and Louisiana and North West Railroad Company, Inc. were sold to a third party and are no longer affiliated with the Company.

500000

495652

4348

434783

Note 13. Subsequent Events   During October 2012, the Company issued 3,200 shares of its Series C Preferred stock to Banyan Holdings LLC. The preferred shares were issued for $100 per share, or $320,000 in the aggregate at a conversion price ranging between $1.15 and $1.20 per share of common stock. The proceeds received were used to fund working capital requirements.   On November 12, 2012, the Company entered into a demand loan with Banyan Holdings in the amount of $150,000 at an annual interest rate of 6%. The proceeds received were used to fund working capital requirements.

1.00

1.20

1.15

150000

Life of lease

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equivalents Net (decrease) increase in cash and cash equivalents Supplemental Cash Flow Information [Abstract] Supplemental disclosure of cash flow information: Supplemental disclosure of cash flow information: Cash Paid During Period For [Abstract] Cash paid during the period for: Cash paid during the period for: Cash Paid During Period For [Abstract] Interest Paid Interest Interest Income Taxes Paid Taxes Taxes Cash Flow Noncash Investing and Financing Activities Disclosure [Abstract] Non cash financing activities: Non cash financing activities: Dividends Payable Amount Per Share Preferred stock dividend in excess of payments Preferred stock dividend in excess of payments Capital Lease Obligations Incurred Property acquired under capital leases Property acquired under capital leases Statement Of Stockholders Equity [Abstract] Statement of Stockholders' Equity [Abstract] Statement of Stockholders' Equity [Abstract] Statement Equity Components [Axis] Equity Components [Axis] Equity Components [Axis] Equity Component [Domain] Equity Component [Domain] Equity Component [Domain] Common Stock [Member] Common Stock Preferred Stock [Member] Preferred Stock Additional Paid In Capital [Member] Additional Paid in Capital Retained Earnings [Member] Accumulated Deficit Treasury Stock [Member] Treasury Stock Shares Issued Beginning Balance (in shares) Beginning Balance (in shares) Ending Balance (in shares) Adjustments To Additional Paid In Capital Convertible Debt With Conversion Feature Amortization of beneficial conversion feature preferred stock - Series B Amortization of beneficial conversion feature preferred stock - Series B Stock Issued During Period, Shares, New Issues Issuance of preferred stock - Series C Issuance of common stock (in shares) Stock Issued During Period Value New Issues Issuance of preferred stock Issuance of preferred stock, value Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value Stock compensation expense Stock compensation expense Stock Issued During Period, Shares, Other Issuance of common stock (in shares) Stock Issued During Period, Value, Other Issuance of common stock Dividends Preferred Stock Preferred stock dividends Preferred stock dividends Disclosure Nature Of Operations Additional Information [Abstract] Disclosure - Nature of Operations - Additional Information [Abstract] Disclosure - Nature of Operations - Additional Information [Abstract] Disclosure - Nature of Operations - Additional Information [Abstract] Organization and Nature Of Operations [Table] Organization and Nature of Operations [Table] Organization and Nature of Operations [Table] Organization and Nature of Operations [Table] Organization and Nature Of Operations [Line Items] Organization and Nature of Operations [Line Items] Organization and Nature of Operations [Line Items] Organization and Nature of Operations [Line Items] Business Acquisition Percentage Of Voting Interests Acquired Percentage of ownership interest, in Wood Energy Percentage of ownership interest, in Wood Energy Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract] Disclosure - Summary of Significant Accounting Policies - Additional Information [Abstract] Disclosure - Summary of Significant Accounting Policies - Additional Information [Abstract] Disclosure - Summary of Significant Accounting Policies - Additional Information [Abstract] Significant Accounting Policies [Table] Significant Accounting Policies [Table] Significant Accounting Policies [Table] Significant Accounting Policies [Table] Effects On Future Earnings and Cash Flows Resulting From Exit Plan [Axis] Effects on Future Earnings and Cash Flows Resulting from Exit Plan [Axis] Effects On Future Earnings and Cash Flows, By Type Of Effect [Domain] Effects on Future Earnings and Cash Flows, by Type of Effect [Domain] Additional Depreciation [Member] Additional depreciation member Significant Accounting Policies [Line Items] Significant Accounting Policies [Line Items] Significant Accounting Policies [Line Items] Significant Accounting Policies [Line Items] Percentage Of Income Tax Examination Likelihood Of Tax Benefits Being Realized Upon Settlement Percentage greater than threshold of income tax benefits being realized upon settlement Percentage greater than threshold of income tax benefits being realized upon settlement Percentage of Income Tax Examination Likelihood of Tax Benefits Being Realized Upon Settlement Inventory Net Inventory Inventory Disclosure Estimated Useful Life [Abstract] Disclosure - Estimated Useful Life [Abstract] Disclosure - Estimated Useful Life [Abstract] Disclosure - Estimated Useful Life [Abstract] Schedule Of Property Plant and Equipment [Table] Schedule of Property, Plant and Equipment [Table] Schedule of Property, Plant and Equipment [Table] Property Plant and Equipment By Type [Axis] Property, Plant and Equipment, Type [Axis] Property, Plant and Equipment, Type [Axis] Property Plant and Equipment Type [Domain] Property, Plant and Equipment, Type [Domain] Property, Plant and Equipment, Type [Domain] Machinery and Equipment [Member] Machinery and equipment Leasehold Improvements [Member] Track on leased properties Range [Axis] Range [Axis] Range [Axis] Range [Domain] Range [Domain] Range [Domain] Minimum [Member] Minimum Maximum [Member] Maximum Property Plant and Equipment [Line Items] Property, Plant and Equipment [Line Items] Property, Plant and Equipment [Line Items] Property Plant and Equipment Useful Life Property, plant and equipment, useful life Property, plant and equipment, useful life Disclosure Leases Additional Information [Abstract] Disclosure - Leases - Additional Information [Abstract] Disclosure - Leases - Additional Information [Abstract] Disclosure - Leases - Additional Information [Abstract] Schedule Of Capital Leased Asssets [Table] Schedule of Capital Leased Assets [Table] Schedule of Capital Leased Assets 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Years 2016 2016 Capital Leases Future Minimum Payments Due Net minimum lease payments Net minimum lease payments Capital Leases Future Minimum Payments Interest Included In Payments Less amount representing interest Less amount representing interest Capital Leases Future Minimum Payments Present Value Of Net Minimum Payments Present value of net minimum lease payments Present value of net minimum lease payments Disclosure Future Commitments Under Lease Obligations For Delivered Cars [Abstract] Disclosure - Future Commitments under Lease Obligations for Delivered Cars [Abstract] Disclosure - Future Commitments under Lease Obligations for Delivered Cars [Abstract] Disclosure - Future Commitments under Lease Obligations for Delivered Cars [Abstract] Schedule Of Operating Leased Assets [Table] Schedule of Operating Leased Assets [Table] Schedule of Operating Leased Assets [Table] Operating Leased Assets [Line Items] Operating Leased Assets [Line Items] Operating Leased Assets [Line Items] EX-101.PRE 12 bara-20120930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 13 R39.htm IDEA: XBRL DOCUMENT

Schedule of Net Operating Loss (Detail) (USD $)	Sep. 30, 2012
Operating Loss Carryforwards [Line Items]
Net operating loss	$ 5,732,731
Tax Year 1998
Operating Loss Carryforwards [Line Items]
Net operating loss	184,360
Tax Year 1999
Operating Loss Carryforwards [Line Items]
Net operating loss	187,920
Tax Year 2000
Operating Loss Carryforwards [Line Items]
Net operating loss	25,095
Tax Year 2001
Operating Loss Carryforwards [Line Items]
Net operating loss	104,154
Tax Year 2002
Operating Loss Carryforwards [Line Items]
Net operating loss	15,076
Tax Year 2003
Operating Loss Carryforwards [Line Items]
Net operating loss	96,977
Tax Year 2004
Operating Loss Carryforwards [Line Items]
Net operating loss	78,293
Tax Year 2005
Operating Loss Carryforwards [Line Items]
Net operating loss	70,824
Tax Year 2006
Operating Loss Carryforwards [Line Items]
Net operating loss	48,526
Tax Year 2007
Operating Loss Carryforwards [Line Items]
Net operating loss	180,521
Tax Year 2008
Operating Loss Carryforwards [Line Items]
Net operating loss	534,087
Tax Year 2009
Operating Loss Carryforwards [Line Items]
Net operating loss	1,444,831
Tax Year 2010
Operating Loss Carryforwards [Line Items]
Net operating loss	842,251
Tax Year 2011
Operating Loss Carryforwards [Line Items]
Net operating loss	694,896
Current year taxable loss
Operating Loss Carryforwards [Line Items]
Net operating loss	$ 1,224,920

XML 14 R48.htm IDEA: XBRL DOCUMENT

Subsequent Events - Additional Information (Detail) (USD $)	9 Months Ended							1 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Oct. 31, 2012 Banyan Holdings [Member]	Nov. 30, 2012 Banyan Holdings [Member] Demand Loan [Member]	Nov. 30, 2012 Series C Preferred Stock [Member]	Sep. 30, 2012 Series C Preferred Stock [Member]	Dec. 31, 2011 Series C Preferred Stock [Member]	Oct. 31, 2012 Series C Preferred Stock [Member] Banyan Holdings [Member]	Oct. 31, 2012 Series C Preferred Stock [Member] Banyan Holdings [Member] Maximum [Member]	Oct. 31, 2012 Series C Preferred Stock [Member] Banyan Holdings [Member] Minimum [Member]
Preferred stock, par value			$ 3,200		$ 100	$ 0.01	$ 0.01	$ 3,200
Proceeds from sale of preferred stock	$ 615,000	$ 978,384						$ 320,000
Debt Instrument, Convertible, Conversion Price									$ 1.20	$ 1.15
Loans Payable				$ 150,000
Interest rate percentage				6.00%

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References+ Details

- Definition

Proceeds from issuance of capital stock which provides for a specific dividend that is paid to the shareholders before any dividends to common stockholders and which takes precedence over common stockholders in the event of liquidation.

+ References+ Details

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Business Interruption Insurance - Additional Information (Detail) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2012

Business Interruption Loss [Line Items]

Insurance recoveries $ 190,000 $ 190,000

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The amount recovered from insurance. These recoveries reduce costs and losses that are reported as a separate line item under operating expenses.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.3)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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XML 17 R33.htm IDEA: XBRL DOCUMENT v2.4.0.6

Outstanding Debt (Detail) (USD $)

Sep. 30, 2012

Line of Credit Facility [Line Items]

Long-term debt $ 4,257,757

Term note dated March 27, 2012

Line of Credit Facility [Line Items]

Long-term debt 399,363

Term note dated May 11, 2012

Line of Credit Facility [Line Items]

Long-term debt 2,800,000

Line of credit for working capital

Line of Credit Facility [Line Items]

Long-term debt 989,787

Line of credit for capital expenditures

Line of Credit Facility [Line Items]

Long-term debt $ 68,607

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Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.16)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

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Stock-Based Compensation (Tables)
9 Months Ended

Sep. 30, 2012

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Stock Option Activities
The options activity is as follows:

Weighted
Average Weighted
Average Weighted
Average

Number Exercise Price Fair Value at Remaining Intrinsic

of Shares per Share Grant Date Contractual Life Value

Balance January 1, 2011 253,000 3.08 1.9 Years -

Options granted 25,000 2.06 $ 13,500 3.7 Years -

Options exercised - 0.00 -

Options expired (50,000 ) 3.18 - -

Balance, January 1, 2012 228,000 $ 2.92 2.3 years $ -

Options granted - - $ 0 -

Options exercised - - -

Options expired - - - -

Balance, September 30, 2012 228,000 $ 2.92 2.3 years $ -

Assumptions used in Option-Pricing Models
The assumptions used in the option-pricing models were as follows:

2011

Risk free interest rate 1.51 %

Expected life (years) 5

Expected volatility 26 %

Dividend yield 0

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Stock Option Activities (Detail) (USD $)
9 Months Ended 12 Months Ended

Sep. 30, 2012

Dec. 31, 2011

Dec. 31, 2010

Number of shares

Beginning Balance 228,000 253,000

Options granted 0 25,000

Options exercised 0 0

Options expired 0 (50,000)

Ending Balance 228,000 228,000 253,000

Weighted Average Exercise Price per Share

Beginning Balance $ 2.92 $ 3.08

Options granted $ 0 $ 2.06

Options exercised $ 0 $ 0.00

Options expired $ 0 $ 3.18

Ending Balance $ 2.92 $ 2.92 $ 3.08

Weighted Average Fair Value at Grant Date

Options granted $ 0 $ 13,500

Weighted Average Remaining Contractual Life

Options granted 3 years 8 months 12 days

Weighted Average Remaining Contractual Life 2 years 3 months 18 days 2 years 3 months 18 days 1 year 10 months 24 days

Intrinsic Value

Beginning Balance $ 0 $ 0

Options granted 0 0

Options exercised 0 0

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Ending Balance $ 0 $ 0 $ 0

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Provision for Income Taxes (Detail) (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

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Related Party Transactions - Additional Information (Detail) (USD $)
1 Months Ended 9 Months Ended 1 Months Ended 9 Months Ended

Sep. 30, 2009

Sep. 30, 2012

Sep. 30, 2011

Jan. 31, 2012

Related party operating lease agreement

Sep. 30, 2012

Related party operating lease agreement

Sep. 30, 2012

Patriot Rail Corp.

Sep. 30, 2011

Patriot Rail Corp.

Jul. 31, 2011

Patriot Rail Corp.

Sep. 30, 2012

Board of directors, officers, and officers of subsidiary

Related Party Transaction [Line Items]

Monthly lease payment $ 5,000 $ 6,000

Lease cost 54,000 47,000

Ownership of related party in preferred Stock 27,000

Ownership of related party in common Stock 1,485,858

Ownership of related party in common stock if preferred stock is converted 2,959,976

Shareholders and/or Officers fees for consultancy services 14,000 97,500

Employment agreement term 5

Annual rental payment 10,000

Additional commitment of railcars per year 1,200

Leased facility rate per car $ 300

Rental payment $ 12,000 $ 18,000 $ 233,036

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Summary of Significant Accounting Policies
9 Months Ended

Sep. 30, 2012

Accounting Policies [Abstract]

Summary of Significant Accounting Policies
Note 3. Summary of Significant Accounting Policies

Revenue Recognition

The Company recognizes revenue for the pick-up and disposal of used railroad ties upon the completion of the scope of work required under its contracts, which is when the Company considers amounts to be earned (evidence of an arrangement has been obtained, services are delivered, fees are fixed and determinable and collectability is reasonably assured). Accordingly, monies received or progress invoices for services for which contracts have not been completed have been recorded as deferred revenue on the balance sheet. Direct costs, including but not limited to payroll, fuel, equipment rental, transportation expense and strapping costs for contracts which have not been completed are also deferred until the related revenue process is complete.

The Company receives revenue from the processing of railroad ties into scrap tie fuel and the sale of certain scrap ties to landscapers, railroad tie users (relay) and other railroad tie processors. These revenues are recorded when the ties or derivative materials are delivered to the customer.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include deferred revenue, costs incurred related to deferred revenue, the useful lives of property and equipment, and the useful lives of intangible assets.

Cash and Cash Equivalents

The Company considers all cash, bank deposits and highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Trade accounts receivable are recorded net of an allowance for doubtful accounts. An allowance is estimated from historical performance and current market and economic conditions. Uncollectible accounts are charged to operations if write offs are deemed necessary. As of September 30, 2012 and December 31, 2011 no allowance has been provided as all accounts receivable are deemed collectible.

Under the completed contract method of revenue recognition the Company has recorded progress payments received for uncompleted contracts as deferred revenue in the amounts of $858,226 and $2,050,163 as of September 30, 2012 and December 31, 2011, respectively. These amounts represent billed amounts under existing contracts to be recognized as revenue upon the removal of all of each contract’s ties from the customer’s premises.

Property and Equipment

Property and equipment owned and under capital leases are carried at cost. Depreciation of property and equipment is provided using the straight line method for financial reporting purposes at rates based on the following estimated useful lives:

Years

Machinery and equipment 3-7

Track on leased properties Life of lease

Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

During the quarter ended September 30, 2012, we reviewed the remaining estimated useful lives of our machinery and equipment for reasonableness. During the period we had a prospective change in estimate for the useful lives of certain equipment which resulted in the Company reducing the remaining estimated useful life of this equipment. The resulting impact of this change was a prospective increase in depreciation expense and resulted in additional depreciation of approximately $23,000.

Valuation of Long-Lived Assets

The Company reviews long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining amortization period or an appraisal of market value is obtained.

Fair Value of Financial Instruments

Recorded financial instruments consist of cash, accounts receivable, accounts payable, and short-term and long-term debt and lease obligations. The related fair values of these financial instruments approximated their carrying values due to either the short-term nature of these instruments or based on the interest rates currently available to the Company.

Earnings Per Share

Basic earnings per share is computed based on the weighted average shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of the dilutive effect of stock options and convertible preferred stock equivalents.

Goodwill and Intangibles

Goodwill is not amortized but rather is tested at least annually for impairment. The Company assesses impairment by comparing the fair value of the goodwill with its carrying value. The determination of fair value involves significant management judgment. Impairments are expensed when incurred. For goodwill, a two-step impairment model is used. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than the carrying amount, goodwill would be considered impaired. The second step measures the goodwill impairment as the excess of the recorded goodwill over the asset’s implied fair value. During the nine months ended September 30, 2012 and 2011, there were no impairments of goodwill.

Intangible assets that have finite useful lives continue to be amortized over their estimated useful lives.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740.

ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.

Inventory

Inventory includes the costs of material, labor and direct overhead and is stated at the lower of cost or market. Inventory is accumulated to service the landscape tie, relay tie and scrap tie fuel markets. Inventory at September 30, 2012 and 2011 was approximately $484,000 and $35,000, respectively and was included in prepaid and other current assets on the balance sheets.

Retained Earnings Distributions

The Company’s preferred stockholders are entitled to receive payment before any of the common stockholders upon a liquidation of the Company. In addition, the Company is unable to pay dividends on its common stock until dividends are paid on its preferred stock.

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Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)
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Estimated Useful Life (Detail)
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Stock-Based Compensation - Additional Information (Detail)
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Dec. 31, 2011

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2013 145,629

2014 91,035

2015 70,822

2016 23,420

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Future Commitments under Lease Obligations for Delivered Cars (Detail) (USD $)

Sep. 30, 2012

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2013 212,250

2014 147,900

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Basis of Presentation
9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Basis of Presentation
Note 2. Basis of Presentation

We have prepared the accompanying unaudited condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for Form 10-Q and Regulation S-X. In the opinion of management, these condensed consolidated financial statements give effect to all normal recurring adjustments necessary to present fairly the financial position and results of operations and cash flows of the Company and Wood Energy, its wholly owned subsidiary, for the periods presented.

All significant intercompany transactions and accounts have been eliminated in consolidation.

Although we believe that the disclosures included in our condensed consolidated financial statements are adequate to make the information presented not misleading, certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been omitted. Accordingly, the accompanying condensed consolidated financial statements should be read in conjunction with the Company’s latest annual report on Form 10-K for the year ended December 31, 2011 filed with the SEC.

The results of operations for the nine months ended September 30, 2012 are not necessarily indicative of the results to be expected for the full 2012 year.

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Sep. 30, 2011

Sep. 30, 2012

Minimum

Sep. 30, 2012

Maximum

Jan. 31, 2012

Related party operating lease agreement

Sep. 30, 2012

Related party operating lease agreement

Sep. 30, 2012

Leases equipment used in operations

Sep. 30, 2011

Leases equipment used in operations

Sep. 30, 2012

New lease agreement

Capital Leased Assets [Line Items]

Capital leases expiration period 2 years 5 years

Payment of capital leases $ 116,859 $ 69,663 $ 184,732 $ 69,663

Payment under operating lease 12,000 18,000 233,036

Annual rental payment $ 10,000

Number of railcars leased 1,200 50

Leased facility rate per car $ 300

Operating lease, expiration period 1 year 3 years 3 years

Number of railcars delivered 29

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Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

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Operating loss ("NOL") carryforward $ 5,732,731 $ 5,732,731

Net deferred tax assets before valuation allowance 1,355,662 1,355,662

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Condensed Consolidated Balance Sheets (USD $)

Sep. 30, 2012

Dec. 31, 2011

Current assets

Cash and cash equivalents $ 0 $ 314,233

Accounts receivable - trade 636,280 448,279

Cost incurred related to deferred revenue 1,022,347 2,189,610

Prepaid expenses and other current assets 550,392 98,664

Total current assets 2,209,019 3,050,786

Property and equipment, net 2,968,245 2,649,764

Other assets

Deferred income taxes 0 569,582

Identifiable intangible assets, net 1,222,649 1,336,622

Goodwill 3,658,364 3,658,364

Other assets 112,248 135,026

Total other assets 4,993,261 5,699,594

Total assets 10,170,525 11,400,144

Current liabilities

Accounts payable and accrued expenses 955,287 882,747

Deferred revenue 858,226 2,050,163

Term loans and revolving credit lines 4,257,757

Current portion of long-term debt 744,066

Current portion of capital leases 134,918 131,690

Accrued dividends 350,800 216,223

Total current liabilities 6,556,988 4,024,889

Long-term debt, less current portion 2,442,479

Capital leases, less current portion 185,618 144,967

Total liabilities 6,742,606 6,612,335

Commitments and contingencies

Stockholders' equity

Common stock, $0.01 par value. 7,500,000 shares authorized. 3,480,639 and 3,045,856 shares issued, respectively 34,806 30,458

Additional paid-in capital 93,208,792 92,899,056

Accumulated deficit (91,860,244) (89,688,252)

Treasury stock, at cost, for 28,276 shares (70,689) (70,689)

Total stockholders' equity 3,427,919 4,787,809

Total liabilities and stockholders' equity 10,170,525 11,400,144

Series A Preferred stock

Stockholders' equity

Preferred stock 200 200

Series B Preferred stock

Stockholders' equity

Preferred stock 715,054 832,036

Series C Preferred stock

Stockholders' equity

Preferred stock $ 1,400,000 $ 785,000

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Term Loan and Revolving Credit Line - Additional Information (Detail)

Sep. 30, 2012

Line of Credit Facility [Line Items]

Percentage of the cost of capital expenditures, basis for drawing on capital expenditures line 80.00%

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Leases (Tables)
9 Months Ended

Sep. 30, 2012

Leases [Abstract]

Future Minimum Rental Commitments
At September 30, 2012, the total future minimum rental commitments under all the above leases are as follows:

For the years ending December 31,

2012 $ 48,543

2013 145,629

2014 91,035

2015 70,822

2016 23,420

Net minimum lease payments 379,449

Less amount representing interest 58,913

Present value of net minimum lease payments 320,536

Amount representing current portion (134,918 )

Capital leases payable, less current portion $ 185,618

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For the years ending December 31,

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2013 212,250

2014 147,900

2015 73,950

$ 535,425

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Convertible Debentures and Preferred Stock - Additional Information (Detail) (USD $)
9 Months Ended 1 Months Ended 9 Months Ended 12 Months Ended 12 Months Ended 9 Months Ended 1 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Dec. 31, 2011

Jul. 31, 2011

Series C Preferred stock

Sep. 30, 2012

Series C Preferred stock

Dec. 31, 2011

Series C Preferred stock

Apr. 05, 2012

Series C Preferred stock

Dec. 31, 2011

Series C Preferred stock

Minimum

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Series C Preferred stock

Maximum

Dec. 31, 2011

Series B Preferred stock

Sep. 30, 2012

Significant shareholder and board member

Series C Preferred stock

Sep. 30, 2012

Banyan Rail Holdings LLC

Sep. 24, 2012

Banyan Rail Holdings LLC

Sep. 30, 2012

Banyan Rail Holdings LLC

Series C Preferred stock

Sep. 30, 2012

Banyan Rail Holdings LLC

Series C Preferred stock

Minimum

Sep. 30, 2012

Banyan Rail Holdings LLC

Series C Preferred stock

Maximum

Sep. 30, 2012

Banyan Rail Holdings LLC

Series A Preferred stock

Sep. 30, 2012

Banyan Rail Holdings LLC

Series B Preferred stock

Stockholders Equity Note [Line Items]

Preferred stock designated stock 10,000 10,000

Preferred stock conversion date Jun. 30, 2014

Issuance of common stock (in shares) 7,850 2,150 4,000

Issuance of stock, price per share $ 100 $ 100 $ 100

Issuance of preferred stock, value $ 498,018 $ 785,000 $ 393,383 $ 215,000 $ 400,000

Convertible preferred stock, conversion price $ 1.10 $ 2.06 $ 2.50 $ 2.40 $ 2.50

Preferred stock 11,850 3,000 10,000

Common stock 1,121,066

Common shares issuable upon conversion of convertible preferred stock 2,309,184

Common stock, issued 3,480,639 3,045,856 434,783

Common stock, par value $ 0.01 $ 0.01 $ 1.15

Proceeds from sale of preferred stock $ 500,000 $ 0 $ 500,000

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Income Taxes (Tables)
9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Provision for Income Taxes
The provision for income taxes consists of the following components:

Nine months ended September 30,

2012 2011

Current $ - $ -

Deferred 569,582 -

$ 569,582 $ -

Components of Deferred Income Tax Assets and Liabilities
The components of deferred income tax assets and liabilities are as follows:

September 30, December 31,

2012 2011

Long-term deferred tax assets:

Stock compensation benefit $ 217,477 $ 216,024

Net operating loss carryforward 1,983,585 1,584,490

Total long-term deferred tax assets 2,201,062 1,800,514

Valuation allowance (1,355,662 ) (255,689 )

845,400 1,544,825

Long-term deferred tax liabilities:

Intangible assets (413,058 ) (467,818 )

Property and equipment (432,342 ) (507,425 )

Total long-term deferred tax liabilities (845,400 ) (975,243 )

Net deferred tax assets $ 0 $ 569,582

Schedule of Net Operating Loss
Our Federal net operating loss (“NOL”) carryforward balance as of September 30, 2012 was $5,732,731, expiring between 2013 and 2032. A schedule of the NOLs is as follows:

Net operating

Tax Year loss

1998 184,360

1999 187,920

2000 25,095

2001 104,154

2002 15,076

2003 96,977

2004 78,293

2005 70,824

2006 48,526

2007 180,521

2008 534,087

2009 1,444,831

2010 842,251

2011 694,896

Current year taxable loss 1,224,920

$ 5,732,731

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Nature of Operations
9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Nature of Operations
Note 1. Nature of Operations

Banyan Rail Services Inc. (“Banyan,” “we,” “our” or the “Company”) owns 100% of the common stock of The Wood Energy Group, Inc. (“Wood Energy”). Wood Energy engages in the business of railroad tie reclamation and disposal, principally in the south and southwest.

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Condensed Consolidated Balance Sheets (Parenthetical) (USD $)

Sep. 30, 2012

Dec. 31, 2011

Common stock, par value $ 0.01 $ 0.01

Common stock, shares authorized 7,500,000 7,500,000

Common stock, issued 3,480,639 3,045,856

Treasury stock, shares 28,276 28,276

Series A Preferred stock

Preferred stock, par value $ 0.01 $ 0.01

Preferred stock, shares authorized 20,000 20,000

Preferred stock, shares issued 20,000 20,000

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Preferred stock, par value $ 0.01 $ 0.01

Preferred stock, shares authorized 10,000 10,000

Preferred stock, shares issued 10,000 10,000

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Preferred stock, par value $ 0.01 $ 0.01

Preferred stock, shares authorized 20,000 20,000

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Business Interruption Insurance
9 Months Ended

Sep. 30, 2012

Business Interruption Insurance [Abstract]

Business Interruption Insurance

Note 11. Business Interruption Insurance

In September 2011, the Company had a mechanical breakdown at its railroad tie fuel processing center, whereby its normal operations were interrupted. The Company is insured for such matters. Amounts claimed for 2011 have been collected and the Company has recorded $190,000 of estimated business interruption insurance recoveries for the three and nine months ending September 30, 2012, which is expected to be collected upon finalization of the claim. The Company has accounted for the recoveries of business interruption losses in accordance with Accounting Standard Codification 225, and has recorded the accrual in revenues on the Company’s statement of operations and in accounts receivables on the Company’s balance sheet, respectively.

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Document and Entity Information
9 Months Ended

Sep. 30, 2012

Nov. 10, 2012

Document Information [Line Items]

Document Type 10-Q

Amendment Flag false

Document Period End Date Sep. 30, 2012

Document Fiscal Year Focus 2012

Document Fiscal Period Focus Q3

Trading Symbol BARA

Entity Registrant Name BANYAN RAIL SERVICES INC.

Entity Central Index Key 0000764897

Current Fiscal Year End Date --12-31

Entity Filer Category Smaller Reporting Company

Entity Common Stock Shares Outstanding 3,480,639

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Related Party Transactions
9 Months Ended

Sep. 30, 2012

Related Party Transactions [Abstract]

Related Party Transactions
Note 12. Related Party Transactions

The Company leased office space and received office services from Patriot Rail Corp. (“Patriot Rail”), through September 30, 2012. When the Company entered into the lease several of our officers and directors were also officers and significant stockholders of Patriot Rail. However, in September 2012 Patriot Rail was sold to a third party and is no longer affiliated with the Company. In July 2011 the lease cost increased from $5,000 per month to $6,000 per month to include additional support services. The costs are included in General and Administrative expenses in the statement of operations, and were: $54,000 and $47,000 for the nine months ended September 30, 2012 and 2011, respectively. As of September 30, 2012 this agreement terminated.

The Company’s directors, chief executive officer and president are currently not receiving cash compensation for their services, and no amounts have been recorded in the Company’s financial statements for the cash value of their services.

The Company’s board of directors, officers, and officers of its subsidiary directly or beneficially own 27,000 shares of the Company’s preferred stock and 1,485,858 shares of common stock as of September 30, 2012 or 2,959,976 shares, if the preferred stock is converted.

In September 2009, the Company entered into two 5-year employment agreements and one month-to-month consulting agreement with individuals who are shareholders and/or officers. The aggregate expense under these agreements for the periods ending September 30, 2012 and 2011 were approximately $14,000 and $97,500, respectively. In October 2011, the Company renegotiated the 5-year employment contract of one of the shareholders whereby the old agreement was terminated, and the Company and the employee entered into a new at-will employee agreement. On January 25, 2012, the Company accepted the resignation of one of the individuals under these agreements.

During the year ended December 31, 2011, the Company entered into a lease with Louisiana and North West Railroad Company, Inc., a subsidiary of Patriot Rail, for a new facility in Gibsland, La., which commenced in January 2012. This facility replaced the Company’s facility in Shreveport, La. The Company will have annual rental payments of $10,000 per year and an additional commitment of 1,200 railcars annually to the leased facility at a rate of approximately $300 per car. As of September 30, 2012, the Company has paid $233,036 for rent and the commitment. In September 2012 Patriot Rail and Louisiana and North West Railroad Company, Inc. were sold to a third party and are no longer affiliated with the Company.

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Condensed Consolidated Statements of Operations (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Revenues $ 2,777,594 $ 1,055,990 $ 4,430,287 $ 3,964,306

Cost of sales 3,304,447 940,255 4,378,464 3,107,096

Gross profit (loss) (526,853) 115,735 51,823 857,210

General & administrative expenses 506,458 421,067 1,365,701 1,494,448

Loss from operations (1,033,311) (305,332) (1,313,878) (637,238)

Interest expense 100,119 82,449 288,532 238,655

Loss before income taxes (1,133,430) (387,781) (1,602,410) (875,893)

Income tax provision 491,002 0 569,582 0

Net loss (1,624,432) (387,781) (2,171,992) (875,893)

Dividends for the benefit of preferred stockholders:

Preferred stock dividends (110,101) (79,716) (307,052) (220,985)

Amortization of preferred stock beneficial conversion feature (39,278) (39,279) (116,982) (105,122)

Total dividends for the benefit of preferred stockholders (149,379) (118,995) (424,034) (326,107)

Net loss attributable to common stockholders $ (1,773,811) $ (506,776) $ (2,596,026) $ (1,202,000)

Weighted average number of common shares outstanding:

Basic and diluted 3,078,938 3,045,856 3,078,938 3,045,856

Net loss per common share, basic and diluted $ (0.53) $ (0.13) $ (0.71) $ (0.29)

Net loss attributable to common shareholders per share $ (0.58) $ (0.17) $ (0.84) $ (0.39)

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Convertible Debentures and Preferred Stock
9 Months Ended

Sep. 30, 2012

Equity [Abstract]

Convertible Debentures and Preferred Stock
Note 6. Convertible Debentures, Common and Preferred Stock

In July 2011, the Company filed a certificate of designation with the Delaware Secretary of State designating 10,000 shares of its preferred stock as Series C Preferred stock. On April 5, 2012, the Company filed an amendment to the certificate of designation authorizing an additional 10,000 shares of Series C Preferred stock. The terms of the Series C Preferred stock are substantially the same as Series A and B Preferred stock with the exception of the conversion price and the date of conversion as June 30, 2014.

The conversion price will be the closing price of the Company’s common stock on the trading date preceding the issuance of these shares of Series C Preferred stock, subject to adjustment for stock dividends, stock splits and reorganizations. If the common stock is not quoted on any market or exchange, the conversion price will be determined by the Board of Directors on the date of issuance.

The Series C Preferred stock ranks senior to the common stock and pari-passu with the Series A and Series B Preferred stock of the Company as to dividends and distribution of assets upon the liquidation, dissolution or winding up of the Company.

During 2011, the Company issued 7,850 shares of its Series C Preferred stock to Banyan Holdings LLC (formerly known as Patriot Rail Services Inc.). The preferred shares were issued for $100 per share, or $785,000 in the aggregate at conversion prices ranging from $1.10 to $2.06 per share of common stock. The proceeds received in 2011 were used to fund working capital requirements.

During the nine months ending September 30, 2012, the Company issued 2,150 shares of its Series C Preferred stock to a significant shareholder. The Preferred shares were issued for $100 per share, or $215,000 in the aggregate at a conversion price of $2.50 per share of common stock. In addition, the Company issued 4,000 shares of its Series C Preferred stock to Banyan Holdings, LLC. The Preferred shares were issued for $100 per share, or $400,000 in the aggregate at conversion prices between $2.40 and $2.50 per share of common stock.

On September 24, 2012, the Company issued 434,783 shares of common stock to Banyan Holdings, LLC. The common shares were issued for $1.15 per share, or $500,000 in the aggregate. The proceeds received were used to fund working capital requirements.

As of September 30, 2012, Banyan Holdings owned 3,000, 10,000, 11,850 and 1,121,066 shares of Series A Preferred, Series B Preferred, Series C Preferred and common stock, respectively. If converted, Banyan Holdings would own 2,309,184 shares of common stock.

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Term Loan and Revolving Credit Line
9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

Term Loan and Revolving Credit Line
Note 5. Term Loans and Revolving Credit Lines

As of September 30, 2012, the Company’s outstanding debt is as follows:

A term note dated March 27, 2012 in the amount of $430,000 that will mature on April 15, 2017. The term note has monthly principal and interest payments of $8,445, with an interest rate of 6.66%. The note is secured by equipment. $ 399,363

A term note dated May 11, 2012, in the amount of $3.0 million that will mature on June 1, 2017. The term note has principal payments of $50,000 per month plus interest. The note bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets. 2,800,000

A $1.0 million line of credit for working capital dated May 11, 2012. The working capital line matures on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012), and is secured by certain of the Company’s assets. 989,787

A $500,000 line of credit for capital expenditures dated May 11, 2012. The line matures on June 1, 2013 at which time the amounts outstanding will convert to a term loan maturing on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets. 68,607

$ 4,257,757

The maximum loan advances on the working capital line are based on specific percentages of eligible accounts receivable, retainage and inventory. Draws on the capital expenditures line are based on 80% of the cost of such capital expenditures.

The credit facilities contain financial covenants pertaining to fixed charges, total debt and minimum earnings before interest, taxes, depreciation and amortization (EBITDA) and are tested quarterly.

At September 30, 2012, the Company was in violation of the fixed charge and the total debt to EBITDA covenants of its term loans and credit lines. Management is in negotiations with the bank for a modification of our term loans and credit lines. Until these negotiations are finalized, the term loans and credit lines are classified as a current liability. Our failure to obtain a modification could have a material adverse effect on our business.

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Term Loan and Revolving Credit Line (Tables)
9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

Outstanding Debt
As of September 30, 2012, the Company’s outstanding debt is as follows:

A term note dated March 27, 2012 in the amount of $430,000 that will mature on April 15, 2017. The term note has monthly principal and interest payments of $8,445, with an interest rate of 6.66%. The note is secured by equipment. $ 399,363

A term note dated May 11, 2012, in the amount of $3.0 million that will mature on June 1, 2017. The term note has principal payments of $50,000 per month plus interest. The note bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets. 2,800,000

A $1.0 million line of credit for working capital dated May 11, 2012. The working capital line matures on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012), and is secured by certain of the Company’s assets. 989,787

A $500,000 line of credit for capital expenditures dated May 11, 2012. The line matures on June 1, 2013 at which time the amounts outstanding will convert to a term loan maturing on June 1, 2017. The line bears interest at the prime rate plus 3% or Libor (2.0% floor) plus 4.5% (6.5% as of September 30, 2012) and is secured by certain of the Company's assets. 68,607

$ 4,257,757

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Subsequent Events
9 Months Ended

Sep. 30, 2012

Subsequent Events [Abstract]

Subsequent Events [Text Block]
Note 13. Subsequent Events

During October 2012, the Company issued 3,200 shares of its Series C Preferred stock to Banyan Holdings LLC. The preferred shares were issued for $100 per share, or $320,000 in the aggregate at a conversion price ranging between $1.15 and $1.20 per share of common stock. The proceeds received were used to fund working capital requirements.

On November 12, 2012, the Company entered into a demand loan with Banyan Holdings in the amount of $150,000 at an annual interest rate of 6%. The proceeds received were used to fund working capital requirements.

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Stock-Based Compensation
9 Months Ended

Sep. 30, 2012

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Stock-Based Compensation
Note 9. Stock-Based Compensation

The Company has stock option agreements with its directors and officers for serving on the Company’s Board of Directors and as officers. The options activity is as follows:

Weighted
Average Weighted
Average Weighted
Average

Number Exercise Price Fair Value at Remaining Intrinsic

of Shares per Share Grant Date Contractual Life Value

Balance January 1, 2011 253,000 3.08 1.9 Years -

Options granted 25,000 2.06 $ 13,500 3.7 Years -

Options exercised - 0.00 -

Options expired (50,000 ) 3.18 - -

Balance, January 1, 2012 228,000 $ 2.92 2.3 years $ -

Options granted - - $ 0 -

Options exercised - - -

Options expired - - - -

Balance, September 30, 2012 228,000 $ 2.92 2.3 years $ -

Prior to September 30, 2010 the Company had not adopted a formal stock option plan. The number of options issued and the grant dates were determined at the discretion of the Company’s Board. Certain options vest at the date of grant and others vest over a one year period. The options are exercisable for periods not exceeding three to five years from the date of grant. On July 1, 2010 at its annual meeting of stockholders, the 2010 Stock Option and Award Plan was approved.

The fair values of stock options are estimated using the Black-Scholes method, which takes into account variables such as estimated volatility, expected holding period, dividend yield, and the risk free interest rate. The risk free interest rate is the five year treasury rate at the date of grant. The expected life is based on the contractual life of the options at the date of grant. With a change in management in 2008, it was determined that the Company would seek acquisitions in railroad related businesses. Accordingly, the 2011 expected volatility rate was estimated using the average volatility rates of public companies in the railroad industry. The Company uses an estimated forfeiture rate of 0% due to limited experience with historical forfeitures.

The assumptions used in the option-pricing models were as follows:

2011

Risk free interest rate 1.51 %

Expected life (years) 5

Expected volatility 26 %

Dividend yield 0

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Income Taxes
9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Income Taxes
Note 7. Income Taxes

The provision for income taxes consists of the following components:

Nine months ended September 30,

2012 2011

Current $ - $ -

Deferred 569,582 -

$ 569,582 $ -



The components of deferred income tax assets and liabilities are as follows:

September 30, December 31,

2012 2011

Long-term deferred tax assets:

Stock compensation benefit $ 217,477 $ 216,024

Net operating loss carryforward 1,983,585 1,584,490

Total long-term deferred tax assets 2,201,062 1,800,514

Valuation allowance (1,355,662 ) (255,689 )

845,400 1,544,825

Long-term deferred tax liabilities:

Intangible assets (413,058 ) (467,818 )

Property and equipment (432,342 ) (507,425 )

Total long-term deferred tax liabilities (845,400 ) (975,243 )

Net deferred tax assets $ 0 $ 569,582



Our Federal net operating loss (“NOL”) carry forward balance as of September 30, 2012 was $5,732,731, expiring between 2013 and 2032. A schedule of the NOLs is as follows:

Tax Year Net operating
loss

1998 $ 184,360

1999 187,920

2000 25,095

2001 104,154

2002 15,076

2003 96,977

2004 78,293

2005 70,824

2006 48,526

2007 180,521

2008 534,087

2009 1,444,831

2010 842,251

2011 694,896

Current year taxable loss 1,224,920

$ 5,732,731

The Company's net deferred tax assets before valuation allowance as of September 30, 2012 was $1,355,662, most of which relates to net operating losses that expire from 2013 to 2032. The Company recorded an operating loss for the quarter and has a recent history of operating losses. After assessing the realization of the net deferred tax assets, we have recorded a valuation allowance of 100% of the value of the net deferred tax assets as we believe it more likely than not that the Company will not realize operating profits and taxable income so as to utilize all of the net operating losses in the future. During the three and nine months ended September 30, 2012, the Company recorded a valuation allowance of $491,002 and $569,582, respectively.

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Earnings per Share
9 Months Ended

Sep. 30, 2012

Earnings Per Share [Abstract]

Earnings per Share
Note 8. Earnings per Share

The Company excluded from the diluted earnings per share calculation 2,125,697 and 1,738,577 shares issuable upon conversion of shares of convertible preferred stock that were outstanding at September 30, 2012 and 2011, as their inclusion would be anti-dilutive. In addition, the Company excluded 61,000 stock options as of September 30, 2012 as their inclusion would be anti-dilutive.

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Major Customers
9 Months Ended

Sep. 30, 2012

Risks and Uncertainties [Abstract]

Major Customers
Note 10. Major Customers

Revenue for the three and nine months ended September 30, 2012 and 2011, and accounts receivable from customers as of September 30, 2012 and 2011 representing over 10% of revenue were as follows:

Three months ended Nine months ended

September 30, September 30 September 30,

2012 2011 2012 2011 2012 2011

Accounts

Revenue Revenue Revenue Revenue Receivable

Company A 3.1 % 15.0 % 5.6 % 18.5 % 1.8 % 0.0 %

Company B 2.2 % 15.5 % 6.3 % 8.9 % 9.1 % 25.3 %

Company C 84.8 % 43.2 % 65.7 % 47.5 % 46.8 % 32.4 %

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Outstanding Debt (Parenthetical) (Detail) (USD $)
9 Months Ended

Sep. 30, 2012

Term note dated March 27, 2012

Line of Credit Facility [Line Items]

Issurance date Mar. 27, 2012

Debt, face amount $ 430,000

Monthly principal and interest payments 8,445

Interest rate percentage 6.66%

Maturity date Apr. 15, 2017

Term note dated May 11, 2012

Line of Credit Facility [Line Items]

Issurance date May 11, 2012

Debt, face amount 3,000,000

Monthly principal and interest payments 50,000

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Line of Credit Facility [Line Items]

Basis spread percentage above LIBOR or prime rate 3.00%

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LIBOR floor rate percentage 2.00%

Basis spread percentage above LIBOR or prime rate 4.50%

Line of credit for working capital

Line of Credit Facility [Line Items]

Line of credit facility, maximum borrowing capacity 1,000,000

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Maturity date Jun. 01, 2017

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Line of Credit Facility [Line Items]

LIBOR floor rate percentage 2.00%

Basis spread percentage above LIBOR or prime rate 4.50%

Line of credit for capital expenditures

Line of Credit Facility [Line Items]

Line of credit facility, maximum borrowing capacity $ 500,000

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Interest rate percentage 6.50%

Maturity date Jun. 01, 2017

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Basis spread percentage above LIBOR or prime rate 3.00%

Line of credit for capital expenditures | LIBOR

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Basis spread percentage above LIBOR or prime rate 4.50%

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Summary of Significant Accounting Policies (Tables)
9 Months Ended

Sep. 30, 2012

Accounting Policies [Abstract]

Estimated Useful Life
Property and equipment owned and under capital leases are carried at cost. Depreciation of property and equipment is provided using the straight line method for financial reporting purposes at rates based on the following estimated useful lives:

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Major Customers (Tables)
9 Months Ended

Sep. 30, 2012

Risks and Uncertainties [Abstract]

Revenue and Accounts Receivable from Customers Representing Over Ten Percent of Revenue or Accounts Receivable
Revenue for the three and nine months ended September 30, 2012 and 2011, and accounts receivable from customers as of September 30, 2012 and 2011 representing over 10% of revenue were as follows:

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Accounts

Revenue Revenue Revenue Revenue Receivable

Company A 3.1 % 15.0 % 5.6 % 18.5 % 1.8 % 0.0 %

Company B 2.2 % 15.5 % 6.3 % 8.9 % 9.1 % 25.3 %

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Earnings Per Share - Additional Information (Detail)
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Sep. 30, 2011

Convertible Preferred Stock

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Antidilutive securities excluded from computation of earnings per share, shares 2,125,697 1,738,577

Stock Options

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

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Condensed Consolidated Statements of Cash Flows (USD $)
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Sep. 30, 2011

Cash flows from operating activities:

Net loss $ (2,171,992) $ (875,893)

Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation 626,541 493,954

Amortization of identifiable intangible assets 113,973 187,685

Stock compensation expense 4,154 26,769

Deferred income taxes 569,582 0

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Cash flows used in investing activities:

Acquisition of property and equipment (947,074) (528,231)

Proceeds from the sale of equipment 0 78,000

Net cash used in investing activities (947,074) (450,231)

Cash flows from financing activities:

Proceeds from sale of common stock 500,000 0

Proceeds from sale of preferred stock 615,000 978,384

Payment of preferred stock dividends (172,475) (171,961)

Proceeds from long-term debt 3,430,000 400,125

Proceeds from line of credit 952,878 70,000

Payments of line of credit (662,231) (399,188)

Payment of capital leases (116,859) (69,663)

Payments of long-term debt (2,649,435) (582,033)

Net cash provided by financing activities 1,896,878 225,664

Net (decrease) increase in cash and cash equivalents (314,233) 73,693

Cash and cash equivalents, beginning of period 314,233 61,969

Cash and cash equivalents, end of period 0 135,662

Cash paid during the period for:

Interest 297,749 185,018

Taxes 0 2,300

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Property acquired under capital leases $ 160,738 $ 23,496

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Leases
9 Months Ended

Sep. 30, 2012

Leases [Abstract]

Leases
Note 4. Leases

The Company leases equipment used in its operations under capital leases that expire over two to five years. Payments under these capital leases were $184,732 and $69,663 for the nine months ended September 30, 2012 and 2011.

At September 30, 2012, the total future minimum rental commitments under all the above leases are as follows:

For the years ending December 31,

2012 $ 48,543

2013 145,629

2014 91,035

2015 70,822

2016 23,420

Net minimum lease payments 379,449

Less amount representing interest 58,913

Present value of net minimum lease payments 320,536

Amount representing current portion (134,918 )

Capital leases payable, less current portion $ 185,618

The Company also had an operating lease for unimproved land in Shreveport, La, where its processing facility was located, for a two year period ended January 2012, for which the Company extended the term on a month to month basis until April 2012. Payments under this operating lease were $12,000 and $18,000 for the nine months ended September 30, 2012 and 2011, respectively.

On August 29, 2011, the Company entered into a lease with a former related party for a new facility in Gibsland, La. This facility replaced the Company’s previous facility in Shreveport, La. The lease took effect in January 2012 upon the completion of development of the site. The Company will have rental payments of $10,000 per year and an additional commitment of 1,200 railcars per year to the leased facility at an average rate of $300 per car. For the nine months ended September 30, 2012, the Company made payments of $233,036 under this lease for rent and the commitment.

The Company has operating leases for railcars which expire within one to three years. During the nine months ended September 30, 2012, the Company entered into a new three year lease for 50 railcars, of which 29 have been delivered. The lease expires on the third anniversary date the first car was delivered to the Company. Future commitments under these obligations for delivered cars as of September 30, 2012 are as follows:

For the years ending December 31,

2012 $ 101,325

2013 212,250

2014 147,900

2015 73,950

$ 535,425

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Nature of Operations - Additional Information (Detail)

Sep. 30, 2012

Organization and Nature of Operations [Line Items]

Percentage of ownership interest, in Wood Energy 100.00%

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Net operating loss carryforward 1,983,585 1,584,490

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Valuation allowance (1,355,662) (255,689)

Deferred Tax Assets, Net of Valuation Allowance, Total 845,400 1,544,825

Long-term deferred tax liabilities:

Intangible assets (413,058) (467,818)

Property and equipment (432,342) (507,425)

Total long-term deferred tax liabilities (845,400) (975,243)

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XML 65 R20.htm IDEA: XBRL DOCUMENT v2.4.0.6

Summary of Significant Accounting Policies (Policies)
9 Months Ended

Sep. 30, 2012

Accounting Policies [Abstract]

Revenue Recognition
Revenue Recognition

The Company recognizes revenue for the pick-up and disposal of used railroad ties upon the completion of the scope of work required under its contracts, which is when the Company considers amounts to be earned (evidence of an arrangement has been obtained, services are delivered, fees are fixed and determinable and collectability is reasonably assured). Accordingly, monies received or progress invoices for services for which contracts have not been completed have been recorded as deferred revenue on the balance sheet. Direct costs, including but not limited to payroll, fuel, equipment rental, transportation expense and strapping costs for contracts which have not been completed are also deferred until the related revenue process is complete.

The Company receives revenue from the processing of railroad ties into scrap tie fuel and the sale of certain scrap ties to landscapers, railroad tie users (relay) and other railroad tie processors. These revenues are recorded when the ties or derivative materials are delivered to the customer.

Use of Estimates
Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include deferred revenue, costs incurred related to deferred revenue, the useful lives of property and equipment, and the useful lives of intangible assets.

Cash and Cash Equivalents
Cash and Cash Equivalents

The Company considers all cash, bank deposits and highly liquid investments with an original maturity of three months or less to be cash equivalents.

Accounts Receivable
Accounts Receivable

Trade accounts receivable are recorded net of an allowance for doubtful accounts. An allowance is estimated from historical performance and current market and economic conditions. Uncollectible accounts are charged to operations if write offs are deemed necessary. As of September 30, 2012 and December 31, 2011 no allowance has been provided as all accounts receivable are deemed collectible.

Under the completed contract method of revenue recognition the Company has recorded progress payments received for uncompleted contracts as deferred revenue in the amounts of $858,226 and $2,050,163 as of September 30, 2012 and December 31, 2011, respectively. These amounts represent billed amounts under existing contracts to be recognized as revenue upon the removal of all of each contract’s ties from the customer’s premises.

Property and Equipment
Property and Equipment

Property and equipment owned and under capital leases are carried at cost. Depreciation of property and equipment is provided using the straight line method for financial reporting purposes at rates based on the following estimated useful lives:

Years

Machinery and equipment 3-7

Track on leased properties Life of lease

Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

During the quarter ended September 30, 2012, we reviewed the remaining estimated useful lives of our machinery and equipment for reasonableness. During the period we had a prospective change in estimate for the useful lives of certain equipment which resulted in the Company reducing the remaining estimated useful life of this equipment. The resulting impact of this change was a prospective increase in depreciation expense and resulted in additional depreciation of approximately $23,000.

Valuation of Long-Lived Assets
Valuation of Long-Lived Assets

The Company reviews long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining amortization period or an appraisal of market value is obtained.

Fair Value of Financial Instruments
Fair Value of Financial Instruments

Recorded financial instruments consist of cash, accounts receivable, accounts payable, and short-term and long-term debt and lease obligations. The related fair values of these financial instruments approximated their carrying values due to either the short-term nature of these instruments or based on the interest rates currently available to the Company.

Earnings Per Share
Earnings Per Share

Basic earnings per share is computed based on the weighted average shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist of the dilutive effect of stock options and convertible preferred stock equivalents.

Goodwill and Intangibles
Goodwill and Intangibles

Goodwill is not amortized but rather is tested at least annually for impairment. The Company assesses impairment by comparing the fair value of the goodwill with its carrying value. The determination of fair value involves significant management judgment. Impairments are expensed when incurred. For goodwill, a two-step impairment model is used. The first step compares the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit is less than the carrying amount, goodwill would be considered impaired. The second step measures the goodwill impairment as the excess of the recorded goodwill over the asset’s implied fair value. During the nine months ended September 30, 2012 and 2011, there were no impairments of goodwill.

Intangible assets that have finite useful lives continue to be amortized over their estimated useful lives.

Income Taxes
Income Taxes

The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes. Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740.

ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.

Inventory
Inventory

Inventory includes the costs of material, labor and direct overhead and is stated at the lower of cost or market. Inventory is accumulated to service the landscape tie, relay tie and scrap tie fuel markets. Inventory at September 30, 2012 and 2011 was approximately $484,000 and $35,000, respectively and was included in prepaid and other current assets on the balance sheets.

Retained Earnings Distributions
Retained Earnings Distributions

The Company’s preferred stockholders are entitled to receive payment before any of the common stockholders upon a liquidation of the Company. In addition, the Company is unable to pay dividends on its common stock until dividends are paid on its preferred stock.

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Business Interruption Insurance - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2012
Business Interruption Loss [Line Items]
Insurance recoveries	$ 190,000	$ 190,000

Outstanding Debt (Detail) (USD $)	Sep. 30, 2012
Line of Credit Facility [Line Items]
Long-term debt	$ 4,257,757
Term note dated March 27, 2012
Line of Credit Facility [Line Items]
Long-term debt	399,363
Term note dated May 11, 2012
Line of Credit Facility [Line Items]
Long-term debt	2,800,000
Line of credit for working capital
Line of Credit Facility [Line Items]
Long-term debt	989,787
Line of credit for capital expenditures
Line of Credit Facility [Line Items]
Long-term debt	$ 68,607

Stock Option Activities (Detail) (USD $)	9 Months Ended	12 Months Ended
Stock Option Activities (Detail) (USD $)	Sep. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Number of shares
Beginning Balance	228,000	253,000
Options granted	0	25,000
Options exercised	0	0
Options expired	0	(50,000)
Ending Balance	228,000	228,000	253,000
Weighted Average Exercise Price per Share
Beginning Balance	$ 2.92	$ 3.08
Options granted	$ 0	$ 2.06
Options exercised	$ 0	$ 0.00
Options expired	$ 0	$ 3.18
Ending Balance	$ 2.92	$ 2.92	$ 3.08
Weighted Average Fair Value at Grant Date
Options granted	$ 0	$ 13,500
Weighted Average Remaining Contractual Life
Options granted		3 years 8 months 12 days
Weighted Average Remaining Contractual Life	2 years 3 months 18 days	2 years 3 months 18 days	1 year 10 months 24 days
Intrinsic Value
Beginning Balance	$ 0	$ 0
Options granted	0	0
Options exercised	0	0
Options expired	0	0
Ending Balance	$ 0	$ 0	$ 0

Provision for Income Taxes (Detail) (USD $)	3 Months Ended		9 Months Ended
Provision for Income Taxes (Detail) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Income Tax [Line Items]
Current			$ 0	$ 0
Deferred			569,582	0
Income tax provision	$ 491,002	$ 0	$ 569,582	$ 0

Related Party Transactions - Additional Information (Detail) (USD $)	1 Months Ended	9 Months Ended		1 Months Ended	9 Months Ended
	Sep. 30, 2009	Sep. 30, 2012	Sep. 30, 2011	Jan. 31, 2012 Related party operating lease agreement	Sep. 30, 2012 Related party operating lease agreement	Sep. 30, 2012 Patriot Rail Corp.	Sep. 30, 2011 Patriot Rail Corp.	Jul. 31, 2011 Patriot Rail Corp.	Sep. 30, 2012 Board of directors, officers, and officers of subsidiary
Related Party Transaction [Line Items]
Monthly lease payment							$ 5,000	$ 6,000
Lease cost						54,000	47,000
Ownership of related party in preferred Stock									27,000
Ownership of related party in common Stock									1,485,858
Ownership of related party in common stock if preferred stock is converted									2,959,976
Shareholders and/or Officers fees for consultancy services		14,000	97,500
Employment agreement term	5
Annual rental payment				10,000
Additional commitment of railcars per year				1,200
Leased facility rate per car				$ 300
Rental payment		$ 12,000	$ 18,000		$ 233,036

Assumptions used in Option-Pricing Models (Detail)	9 Months Ended
Assumptions used in Option-Pricing Models (Detail)	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	1.51%
Expected life (years)	5 years
Expected volatility	26.00%
Dividend yield	0.00%

Estimated Useful Life (Detail)	9 Months Ended
Estimated Useful Life (Detail)	Sep. 30, 2012
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Track on leased properties
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life description	Life of lease

Stock-Based Compensation - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period for certain options	1 year
Estimated forfeiture rate	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercisable period	3 years
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options exercisable period	5 years

Future Minimum Rental Commitments (Detail) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Capital Leased Assets [Line Items]
2012	$ 48,543
2013	145,629
2014	91,035
2015	70,822
2016	23,420
Net minimum lease payments	379,449
Less amount representing interest	58,913
Present value of net minimum lease payments	320,536
Amount representing current portion	(134,918)	(131,690)
Capital leases payable, less current portion	$ 185,618	$ 144,967

Future Commitments under Lease Obligations for Delivered Cars (Detail) (USD $)	Sep. 30, 2012
Operating Leased Assets [Line Items]
2012	$ 101,325
2013	212,250
2014	147,900
2015	73,950
Operating Leases, Future Minimum Payments Due, Total	$ 535,425

Leases - Additional Information (Detail) (USD $)	9 Months Ended				1 Months Ended	9 Months Ended
Leases - Additional Information (Detail) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012 Minimum	Sep. 30, 2012 Maximum	Jan. 31, 2012 Related party operating lease agreement	Sep. 30, 2012 Related party operating lease agreement	Sep. 30, 2012 Leases equipment used in operations	Sep. 30, 2011 Leases equipment used in operations	Sep. 30, 2012 New lease agreement
Capital Leased Assets [Line Items]
Capital leases expiration period			2 years	5 years
Payment of capital leases	$ 116,859	$ 69,663					$ 184,732	$ 69,663
Payment under operating lease	12,000	18,000				233,036
Annual rental payment					$ 10,000
Number of railcars leased					1,200				50
Leased facility rate per car					$ 300
Operating lease, expiration period			1 year	3 years					3 years
Number of railcars delivered									29

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Income Tax [Line Items]
Operating loss ("NOL") carryforward	$ 5,732,731		$ 5,732,731
Net deferred tax assets before valuation allowance	1,355,662		1,355,662
Percentage Of Valuation Allowance			100.00%
Income Tax Expense Benefit	$ 491,002	$ 0	$ 569,582	$ 0
Minimum
Income Tax [Line Items]
Operating loss carryforwards, expiration year			2013
Maximum
Income Tax [Line Items]
Operating loss carryforwards, expiration year			2032

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2012	Dec. 31, 2011
Current assets
Cash and cash equivalents	$ 0	$ 314,233
Accounts receivable - trade	636,280	448,279
Cost incurred related to deferred revenue	1,022,347	2,189,610
Prepaid expenses and other current assets	550,392	98,664
Total current assets	2,209,019	3,050,786
Property and equipment, net	2,968,245	2,649,764
Other assets
Deferred income taxes	0	569,582
Identifiable intangible assets, net	1,222,649	1,336,622
Goodwill	3,658,364	3,658,364
Other assets	112,248	135,026
Total other assets	4,993,261	5,699,594
Total assets	10,170,525	11,400,144
Current liabilities
Accounts payable and accrued expenses	955,287	882,747
Deferred revenue	858,226	2,050,163
Term loans and revolving credit lines	4,257,757
Current portion of long-term debt		744,066
Current portion of capital leases	134,918	131,690
Accrued dividends	350,800	216,223
Total current liabilities	6,556,988	4,024,889
Long-term debt, less current portion		2,442,479
Capital leases, less current portion	185,618	144,967
Total liabilities	6,742,606	6,612,335
Commitments and contingencies
Stockholders' equity
Common stock, $0.01 par value. 7,500,000 shares authorized. 3,480,639 and 3,045,856 shares issued, respectively	34,806	30,458
Additional paid-in capital	93,208,792	92,899,056
Accumulated deficit	(91,860,244)	(89,688,252)
Treasury stock, at cost, for 28,276 shares	(70,689)	(70,689)
Total stockholders' equity	3,427,919	4,787,809
Total liabilities and stockholders' equity	10,170,525	11,400,144
Series A Preferred stock
Stockholders' equity
Preferred stock	200	200
Series B Preferred stock
Stockholders' equity
Preferred stock	715,054	832,036
Series C Preferred stock
Stockholders' equity
Preferred stock	$ 1,400,000	$ 785,000

Consolidated Statements of Stockholders' Equity (USD $)	Total	Series B Preferred stock	Series C Preferred stock	Common Stock	Preferred Stock	Preferred Stock Series B Preferred stock	Preferred Stock Series C Preferred stock	Additional Paid in Capital	Additional Paid in Capital Series B Preferred stock	Accumulated Deficit	Treasury Stock
Beginning Balance at Dec. 31, 2010	$ 4,722,818			$ 30,458	$ 576,637			$ 93,045,614		$ (88,859,202)	$ (70,689)
Beginning Balance (in shares) at Dec. 31, 2010				3,045,856	26,000						28,276
Issuance of preferred stock		393,383	785,000			255,599	785,000		137,784
Issuance of preferred stock - Series C			7,850			4,000	7,850
Stock compensation expense	28,153							28,153
Net loss	(829,050)									(829,050)
Preferred stock dividends	(312,495)							(312,495)
Ending Balance at Dec. 31, 2011	4,787,809			30,458	1,617,236			92,899,056		(89,688,252)	(70,689)
Ending Balance (in shares) at Dec. 31, 2011				3,045,856	37,850						28,276
Issuance of preferred stock			498,018				498,018
Amortization of beneficial conversion feature preferred stock - Series B	116,982							116,982
Issuance of preferred stock - Series C							6,150
Issuance of common stock (in shares)				434,783
Issuance of common stock	500,000			4,348				495,652
Stock compensation expense	4,154							4,154
Net loss	(2,171,992)									(2,171,992)
Preferred stock dividends	307,052							307,052
Ending Balance at Sep. 30, 2012	$ 3,427,919			$ 34,806	$ 2,115,254			$ 93,208,792		$ (91,860,244)	$ (70,689)
Ending Balance (in shares) at Sep. 30, 2012				3,480,639	44,000						28,276

Term Loan and Revolving Credit Line - Additional Information (Detail)	Sep. 30, 2012
Line of Credit Facility [Line Items]
Percentage of the cost of capital expenditures, basis for drawing on capital expenditures line	80.00%

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	7,500,000	7,500,000
Common stock, issued	3,480,639	3,045,856
Treasury stock, shares	28,276	28,276
Series A Preferred stock
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000	20,000
Preferred stock, shares issued	20,000	20,000
Series B Preferred stock
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	10,000	10,000
Series C Preferred stock
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000	20,000
Preferred stock, shares issued	14,000	7,850

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2012	Nov. 10, 2012
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Trading Symbol	BARA
Entity Registrant Name	BANYAN RAIL SERVICES INC.
Entity Central Index Key	0000764897
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock Shares Outstanding		3,480,639

Outstanding Debt (Parenthetical) (Detail) (USD $)	9 Months Ended
Outstanding Debt (Parenthetical) (Detail) (USD $)	Sep. 30, 2012
Term note dated March 27, 2012
Line of Credit Facility [Line Items]
Issurance date	Mar. 27, 2012
Debt, face amount	$ 430,000
Monthly principal and interest payments	8,445
Interest rate percentage	6.66%
Maturity date	Apr. 15, 2017
Term note dated May 11, 2012
Line of Credit Facility [Line Items]
Issurance date	May 11, 2012
Debt, face amount	3,000,000
Monthly principal and interest payments	50,000
Interest rate percentage	6.50%
Maturity date	Jun. 01, 2017
Term note dated May 11, 2012 \| Prime Rate
Line of Credit Facility [Line Items]
Basis spread percentage above LIBOR or prime rate	3.00%
Term note dated May 11, 2012 \| LIBOR
Line of Credit Facility [Line Items]
LIBOR floor rate percentage	2.00%
Basis spread percentage above LIBOR or prime rate	4.50%
Line of credit for working capital
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	1,000,000
Issurance date	May 11, 2012
Interest rate percentage	6.50%
Maturity date	Jun. 01, 2017
Line of credit for working capital \| Prime Rate
Line of Credit Facility [Line Items]
Basis spread percentage above LIBOR or prime rate	3.00%
Line of credit for working capital \| LIBOR
Line of Credit Facility [Line Items]
LIBOR floor rate percentage	2.00%
Basis spread percentage above LIBOR or prime rate	4.50%
Line of credit for capital expenditures
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 500,000
Issurance date	May 11, 2012
Interest rate percentage	6.50%
Maturity date	Jun. 01, 2017
Debt instrument, conversion to term note date	Jun. 01, 2013
Line of credit for capital expenditures \| Prime Rate
Line of Credit Facility [Line Items]
Basis spread percentage above LIBOR or prime rate	3.00%
Line of credit for capital expenditures \| LIBOR
Line of Credit Facility [Line Items]
LIBOR floor rate percentage	2.00%
Basis spread percentage above LIBOR or prime rate	4.50%

Earnings Per Share - Additional Information (Detail)	9 Months Ended
Earnings Per Share - Additional Information (Detail)	Sep. 30, 2012	Sep. 30, 2011
Convertible Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, shares	2,125,697	1,738,577
Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, shares	61,000

Nature of Operations - Additional Information (Detail)	Sep. 30, 2012
Organization and Nature of Operations [Line Items]
Percentage of ownership interest, in Wood Energy	100.00%

Components of Deferred Income Tax Assets and Liabilities (Detail) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Long-term deferred tax assets:
Stock compensation benefit	$ 217,477	$ 216,024
Net operating loss carryforward	1,983,585	1,584,490
Total long-term deferred tax assets	2,201,062	1,800,514
Valuation allowance	(1,355,662)	(255,689)
Deferred Tax Assets, Net of Valuation Allowance, Total	845,400	1,544,825
Long-term deferred tax liabilities:
Intangible assets	(413,058)	(467,818)
Property and equipment	(432,342)	(507,425)
Total long-term deferred tax liabilities	(845,400)	(975,243)
Net deferred tax assets	$ 0	$ 569,582