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Non-Controlling Interest
9 Months Ended
Sep. 30, 2011
Non-Controlling Interest [Abstract] 
Non-Controlling Interest
11. Non-Controlling Interest

Non-controlling interest represents the portion of equity that we do not own in the entity that we consolidate. We account for and report our non-controlling interest in accordance with the provisions under the Consolidation Topic of the FASB ASC 810. The Company has a 51% equity interest in The Comet Clothing Company, LLC, hence a 49% non-controlling interest. The Company has a controlling interest because of its management of The Comet Clothing Company, LLC.

As a result of our Asset Purchase Agreement with Pro-Stars, Inc. effective December 26, 2006, Dreams received 86.5% of the Caesars Forum Shops Field of Dreams store; 89% of the Rio Hotel Field of Dreams store; 90.5% of the Smith & Wollensky Field of Dreams store; and 88.125% of the marketing venture known as "Stars Live 365". The Company records all of the revenues generated from these operations and then records a "minority interest expense" representing the limited partners' earned pro-rata share of the actual profits. Dreams will have an on-going obligation to make quarterly distributions on a pro-rata basis depending on the actual profitability of each of the three stores and Stars Live 365.