The Company’s amounts receivable are primarily related to the operations of its subsidiaries Counsel RB, Equity Partners, and Heritage Global Partners. To date, the Company has not experienced any significant collectability issues with respect to any of its receivables. Given this experience, together with the ongoing business relationships between the Company and its joint venture partners, the Company has not yet been required to develop a policy for formal credit quality assessment. As the Company’s asset liquidation business continues to develop, more comprehensive credit assessments may be required.

At June 30, 2013 the Company had no interest-bearing receivables. At December 31, 2012, the Company had one interest-bearing receivable in the amount of $10, an employee advance bearing interest at 10%, which was received in the second quarter of 2013.

At June 30, 2013 and December 31, 2012, the Company had no non-interest bearing financing receivables that were past due.

During the first six months of 2013, there were no changes in the Company’s accounting policies for financing receivables, and therefore no related change in the current-period provision for credit losses. During the same period, there were no purchases, sales or reclassifications of financing receivables. There were no troubled debt restructurings during the first six months of 2013.

Amounts receivable from third parties consisted of the following at June 30, 2013 and December 31, 2012:

The Company’s intangible assets are related to its asset liquidation business.

As discussed in Note 3, on February 29, 2012 the Company acquired Heritage Global Partners for a total purchase price of $7,080, of which $5,640 was assigned to identifiable intangible assets, as shown below. The Customer/Broker Network intangible asset is being amortized over 12 years, and the Trade Name intangible asset is being amortized over 14 years. No impairment resulted from the completion of the impairment tests at December 31, 2012, and there have been no events or circumstances in 2013 that would make it more likely than not that the carrying amount of the intangible assets may not be recoverable.

		June 30,			December 31,
		2013			2012

Customer/Broker Network	$	4,180		$	4,180
Accumulated amortization		(464	)		(290	)
		3,716			3,890

Trade Name		1,460			1,460
Accumulated amortization		(139	)		(87	)
		1,321			1,373

Total net intangible assets	$	5,037		$	5,263

As part of its acquisition of Equity Partners in June 2011, the Company recognized goodwill of $573. No goodwill impairment resulted from the completion of the impairment tests at December 31, 2012, and there have been no events or changes in circumstances in 2013 that make it more likely than not that the carrying amount of this goodwill may be impaired.

As part of its acquisition of Heritage Global Partners in February 2012, the Company recognized goodwill of $4,728. No goodwill impairment resulted from the completion of the impairment tests at December 31, 2012, and there have been no events or changes in circumstances in 2013 that make it more likely than not that the carrying amount of this goodwill may be impaired.

Accounts payable and accrued liabilities consisted of the following at June 30, 2013 and December 31, 2012:

		June 30,		December 31,
		2013		2012

Due to auction clients	$	3,843	$	2,242
Due to Joint Venture partners		609		487
Sales and other taxes		307		552
Customer deposits		1,517		—
Remuneration and benefits		334		373
Asset liquidation expenses		124		184
Auction expenses		258		134
Regulatory and legal fees		137		87
Accounting, auditing and tax consulting		147		170
Patent licensing and maintenance		8		9
Other		289		177

Total accounts payable and accrued liabilities	$	7,573	$	4,415