UNITED STATES

0000904896-13-000026.txt : 20130520 0000904896-13-000026.hdr.sgml : 20130520 20130520161237 ACCESSION NUMBER: 0000904896-13-000026 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 13 CONFORMED PERIOD OF REPORT: 20130331 FILED AS OF DATE: 20130520 DATE AS OF CHANGE: 20130520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: N-VIRO INTERNATIONAL CORP CENTRAL INDEX KEY: 0000904896 STANDARD INDUSTRIAL CLASSIFICATION: SANITARY SERVICES [4950] IRS NUMBER: 341741211 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-21802 FILM NUMBER: 13858494 BUSINESS ADDRESS: STREET 1: 2254 CENTENNIAL ROAD CITY: TOLEDO STATE: OH ZIP: 43617 BUSINESS PHONE: 4195356374 MAIL ADDRESS: STREET 1: 2254 CENTENNIAL ROAD CITY: TOLEDO STATE: OH ZIP: 43617 10-Q 1 nvic20130331_10q.htm FORM 10-Q - FQE MAR 31 2013 UNITED STATES

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934.

For the quarterly period ended March 31, 2013

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____________ to ____________

Commission File Number: 0-21802

[nvic20130331_10q001.jpg]

N-VIRO INTERNATIONAL CORPORATION

(Exact name of small business issuer as specified in its charter)

Delaware

34-1741211

(State or other jurisdiction of

(IRS Employer Identification No.)

incorporation or organization)

2254 Centennial Road

Toledo, Ohio

43617

(Address of principal executive offices)

(Zip Code)

Registrant's telephone number, including area code: (419) 535-6374

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the 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 x No o

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 x No o

Indicate by 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 o

Accelerated filer o

Non-accelerated filer o

Smaller reporting company x

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

As of May 14, 2013, 6,919,456 shares of N-Viro International Corporation $.01 par value common stock were outstanding.

- 1 -

PART I - FINANCIAL INFORMATION

Item 1.

Financial Statements


N-VIRO INTERNATIONAL CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(unaudited)


	Three Months Ended March 31
	2013	2012

REVENUES	$783,204	$988,835

COST OF REVENUES	938,913	850,019

GROSS PROFIT (LOSS)	(155,709)	138,816

OPERATING EXPENSES
Selling, general and administrative	501,820	488,552

OPERATING LOSS	(657,529)	(349,736)

OTHER INCOME (EXPENSE)
Gain on extinguishment of liabilities	60,755	-
Interest income	375	195
Gain on market price changes of warrants issued	-	4,821
Amortization of discount on convertible debentures	(4,092)	(4,092)
Interest expense	(25,389)	(20,309)
	31,649	(19,385)

LOSS BEFORE INCOME TAXES	(625,880)	(369,121)

Federal and state income taxes	-	-

NET LOSS	($625,880)	($369,121)


Basic and diluted loss per share	($0.09)	($0.06)

Weighted average common shares outstanding - basic and diluted	6,596,167	6,090,145

See Notes to Condensed Consolidated Financial Statements

- 2 -


N-VIRO INTERNATIONAL CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEETS
(unaudited)
	March 31, 2013	December 31, 2012
ASSETS
CURRENT ASSETS
Cash and cash equivalents:
Unrestricted	$ 22,075	$ 52,625
Restricted	209,320	209,181
Receivables, net:
Trade, net of allowance for doubtful accounts of
$90,000 at March 31, 2013 and December 31, 2012	266,779	283,380
Other	17,418	17,182
Prepaid expenses and other assets	33,527	78,849
Deferred costs - stock and warrants issued for services	302,239	343,480
Total current assets	851,358	984,697

PROPERTY AND EQUIPMENT, NET	940,771	993,971

INTANGIBLE AND OTHER ASSETS, NET	314,263	359,841

TOTAL ASSETS	$ 2,106,392	$ 2,338,509

LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
Current maturities of long-term debt	$ 102,747	$ 188,902
Note payable - related party	200,000	200,000
Convertible debentures, net of discount	450,908	446,816
Line of credit	310,000	370,000
Accounts payable	773,172	597,426
Pension plan withdrawal liability	27,003	27,003
Accrued liabilities	106,127	81,343
Total current liabilities	1,969,957	1,911,490

Long-term debt, less current maturities	77,664	92,014
Pension plan withdrawal liability - long-term	382,677	384,291

Total liabilities	2,430,298	2,387,795

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' DEFICIT
Preferred stock, $.01 par value, authorized 2,000,000 shares;
issued -0- shares in 2013 and 2012	-	-
Common stock, $.01 par value; authorized 35,000,000 shares;
issued 6,889,111 in 2013 and 6,664,087 in 2012	68,891	66,641
Additional paid-in capital	29,157,627	28,630,416
Accumulated deficit	(28,865,534)	(28,061,453)
	360,984	635,604
Less treasury stock, at cost, 123,500 shares	684,890	684,890
Total stockholders' deficit	(323,906)	(49,286)

TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 2,106,392	$ 2,338,509

See Notes to Condensed Consolidated Financial Statements

- 3 -


N-VIRO INTERNATIONAL CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(unaudited)

	Three Months Ended March 31
	2013	2012

NET CASH USED IN OPERATING ACTIVITIES	($13,952)	($3,550)

CASH FLOWS FROM INVESTING ACTIVITIES
Increases from restricted cash	(139)	(187)
Proceeds from the sale of property and equipment	-	91,211
Increase to note receivable	(236)	-
Expenditures for intangibles and other assets	-	(7,500)
Purchases of property and equipment	(4,628)	(2,500)
Net cash provided (used) in investing activities	(5,003)	81,024

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from stock warrants exercised	123,910	-
Proceeds from stock options exercised	-	985
Net repayments on line of credit	(60,000)	-
Principal payments on long-term obligations	(75,505)	(108,588)
Net cash used in financing activities	(11,595)	(107,603)

NET DECREASE IN CASH AND CASH EQUIVALENTS	(30,550)	(30,129)

CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	52,625	44,498

CASH AND CASH EQUIVALENTS - ENDING OF PERIOD	$ 22,075	$ 14,369


Supplemental disclosure of cash flows information:
Cash paid during the three months ended for interest	$ 27,682	$ 27,843

Non-cash investing and financing activities:
During the three months ended March 31, 2013, the Company issued common stock with a fair value of $70,000 as part of a consulting contract.

During the three months ended March 31, 2013, the Company issued common stock with a fair value of $3,600 as part of a consulting contract.

During the three months ended March 31, 2013, the Company issued common stock with a fair value of $25,000 as part of debt refinancing.

See Notes to Condensed Consolidated Financial Statements

- 4 -

N-VIRO INTERNATIONAL CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 1.

Organization and Basis of Presentation

The accompanying consolidated financial statements of N-Viro International Corporation (the “Company”) are unaudited but, in management's opinion, reflect all adjustments (including normal recurring accruals) necessary to present fairly such information for the period and at the dates indicated. The results of operations for the three months ended March 31, 2013 may not be indicative of the results of operations for the year ending December 31, 2013. Since the accompanying consolidated financial statements have been prepared in accordance with Article 8 of Regulation S-X, they do not contain all information and footnotes normally contained in annual consolidated financial statements; accordingly, they should be read in conjunction with the consolidated financial statements and notes thereto appearing in the Company's Form 10-K for the period ending December 31, 2012.

The financial statements are consolidated as of March 31, 2013, December 31, 2012 and March 31, 2012 for the Company. All intercompany transactions were eliminated.

In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management makes 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, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. There have been no changes in the selection and application of significant accounting policies and estimates disclosed in “Item 8 – Financial Statements and Supplementary Data” of our Annual Report on Form 10-K for the year ended December 31, 2012.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has negative working capital of approximately $1,119,000 at March 31, 2013, and has incurred negative cash flow from operating activities for the three months ended March 31, 2013. Moreover, the Company’s line of credit expires in August 2013 and the Company has minimal borrowing availability under the line of credit. The Company has borrowed money from third parties and a related party and expects to be able to generate future cash from the exercise of common stock warrants and new equity issuances. In 2012 the Company modified all outstanding common stock warrants at that time to reduce their weighted average exercise price of $2.00 per share to $1.00 per share for all warrants, and in 2013 further modified all outstanding warrants to enhance their exercisability. In addition, the Company’s operations in Florida, which now represent approximately 98% of the Company’s revenue, could be suspended temporarily or permanently by its landlord for perceived on-site issues with material storage or for other issues deemed in the best interest of the county and in conformance with the lease agreement. The Company considers its relationship with the landlord to be satisfactory overall, and is working to improve this relationship in the future. These factors raise substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Note 2.

Long-Term Debt and Line of Credit

During the first quarter of 2013, the Company had a line of credit with Monroe Bank + Trust, or the Bank, up to $400,000 bearing interest at the Wall Street Journal Prime Rate (3.25% at March 31, 2013) plus 0.75%, but in no event less than 5.00%, and secured by a first lien on all assets (except equipment) of the Company. In August 2012 it was renewed with a new maturity date of August 15, 2013. Two certificates of deposit totaling $141,874 from the Bank are held as a condition of maintaining the line of credit. At March 31, 2013, the Company had $90,000 of borrowing capacity under the credit facility.

- 5 -

In December 2012, the Company borrowed $25,000 from a stockholder to provide operating capital. The Note Payable was for a term of three months at an interest rate of 12%. In February 2013, the stockholder converted the Note Payable to common stock at the fair market value of the stock at the time of conversion.

In November 2012, the Company received a Notice and Demand of Payment Withdrawal Liability from Central States Southeast and Southwest Areas Pension Fund (the “Notice”), the pension trustee that was funded by the Company for the benefit of its former employees at its City of Toledo operation. The Notice demands a payment of $412,576, payable monthly over 20 years at an interest rate of approximately 2.8% at $2,250 per month, or approximately $27,000 per year. Payments at the end of the 20 year period would total $540,065.

In 2011 the Company borrowed $200,000 with a Promissory Note payable to a related party of Timothy Kasmoch, the Company’s President and Chief Executive Officer, at 12% interest prepaid for a period of three months, renewable for an additional three months by the prepayment of additional interest and secured by certain equipment. Mr. Kasmoch has personally guaranteed the repayment of this Note. The Company extended the Note on all four due dates during 2012 and again on January 30 and April 30, 2013, and is now due July 30, 2013. The Company expects to extend the Note on or before the due date but pay the Note in full during 2013.

From the beginning of 2006 through first quarter 2013, the Company has borrowed a total of $1,677,100 from ten lenders to purchase processing and automotive equipment. As of March 31, 2013, a total of six term notes are outstanding, ranging from 6.2% to 8.8% interest for terms ranging three to five years, monthly payments totaling approximately $15,000 and all secured by equipment. The total amount owed on all equipment-secured notes as of March 31, 2013 was approximately $165,000 and all notes are expected to be paid in full on the applicable maturity date, the last of which is in March 2016.

In 2009 the Company approved an offering of up to $1,000,000 of Convertible Debentures (the “Debentures”), convertible at any time into our unregistered common stock at $2.00 per share. The Debentures were issuable in $5,000 denominations, are unsecured and have a stated interest rate of 8%, payable quarterly to holders of record. The Company has timely paid all accrued interest due to all Debenture holders of record as of each quarter-end date starting in July 2009. At any time, the Company may redeem all or a part of the Debentures at face value plus unpaid interest.

During 2009 the Company issued $765,000 of Debentures to a total of twenty-three accredited investors, and one investor converted $10,000 of Debentures into unregistered common stock. During 2010 the Company issued $55,000 of Debentures, and three investors converted a total of $90,000 of Debentures into unregistered common stock. The Debentures matured at June 30, 2011, however fifteen investors holding Debentures totaling $365,000 elected to replace them with new ones that now mature at June 30, 2013 but are not payable until the 10^th business day of July. All other features of the “expired” Debentures remained the same in the replacement ones, except for the new maturity date. Of the four investors totaling $355,000 who did not replace their existing Debentures with new ones, two investors totaling $215,000 had their Debentures repaid; one investor converted $50,000 into unregistered common stock (at June 30, 2011) and one holding $90,000 of Debentures has not made a final decision. As of March 31, 2013, the Company held $455,000 of Debentures.

Because the fair market value of the Company’s common stock (the underlying security in the Debentures) may have been above the conversion price of $2.00 per share at the date of issuance, the Company was required under GAAP to record a discount given for certain (now) “expired” Debentures sold, which totaled $184,975. The discount was then required to be amortized as a period expense over the periods the Debentures were scheduled to be outstanding, which averaged 20 months, through the maturity date of June 30, 2011. Amortization expense on these “expired” Debentures for each of the three months ended March 31, 2013 and 2012 was zero.

- 6 -

For periods subsequent to June 30, 2011, the Company is required under GAAP to record a discount for certain Debentures replaced, which totals $32,737 and was recorded as a gain on debt modification during the quarter ended June 30, 2011. The discount is required to be amortized as a period expense over the next eight quarters the Debentures are scheduled to be outstanding. Amortization expense for each of the three months ended March 31, 2013 and 2012 was $4,092.

Note 3.

Commitments and Contingencies

In February 2013, the Company’s Board of Directors received a letter from counsel on behalf of one of our stockholders (“Counsel letter”), demanding a review by the Board of option plan issuances in 2010 and 2011 to members of management. In response, the Board formed a Special Committee to evaluate the 2004 and 2010 Stock Option Plans for the issuances in 2010 pursuant to the multi-year employment agreements with Messrs. Kasmoch, Bohmer and McHugh under the 2004 Option Plan, and the 2011 award to Mr. Kasmoch under the 2010 Option Plan. The Special Committee and the Board finished reviewing the awards in May 2013, sent a letter in reply to the Counsel letter and anticipate a satisfactory resolution will be reached with the stockholder, avoiding any potential legal proceedings. If the stockholder elects to proceed even after analyzing the reply of the Special Committee and the Board, in that instance the Company would vigorously defend against such action.

The Company’s executive and administrative offices are located in Toledo, Ohio. In April 2011, the Company signed a 68 month lease with Deerpoint Development Co., Ltd. The total minimum rental commitment for the year ending December 31, 2013 is $30,600 and for the years 2014 through 2016 is $40,800 each year. The total rental expense included in the statements of operations for the three months ended March 31, 2013 and 2012 is approximately $10,200 and $9,300, respectively. The Company also leases various office equipment on a month-to-month basis.

In October 2010, the Company began to lease property in Emlenton, Pennsylvania under a lease with Allegheny-Clarion Valley Development Corporation, for one year. After September 2011, the Company operated under a month-to-month lease agreement, for a reduced rate. The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $3,000.

In June 2009, the Company began to maintain an office in West Unity, Ohio under a lease with D&B Colon Leasing, LLC, for one year. In June 2010, the Company renewed the lease for an additional year through May 31, 2011, and is currently operating under a month to month lease. The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $7,500.

The Company maintains an office in Daytona Beach under a lease with the County of Volusia, Florida, which was renewed in March, 2009 for five years. The total minimum rental commitment for the year ending December 31, 2013 is $48,000 and for 2014 is $12,000. The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $12,000.

Management believes that all of the Company’s properties are adequately covered by insurance.

The Company operates in an environment with many financial risks, including, but not limited to, major customer concentrations, customer contract termination provisions, competing technologies, infringement and/or misappropriation of intellectual property rights, the highly competitive and, at times, seasonal nature of the industry and worldwide economic conditions. Various federal, state and governmental agencies are considering, and some have adopted, laws and regulations regarding environmental protection which could adversely affect the business activities of the Company. The Company cannot predict what effect, if any, current and future regulations may have on the operations of the Company.

- 7 -

From time to time the Company is involved in legal proceedings and subject to claims which may arise in the ordinary course of business. The Company is not aware of any legal proceedings or material claims at this time.

Note 4.

New Accounting Standards

Accounting Standards Updates not effective until after March 31, 2013 are not expected to have a significant effect on the Company’s consolidated financial position or results of operations.

Note 5.

Segment Information

During 2010, the Company determined that it currently operates in one segment based on the financial information upon which the chief operating decision maker regularly assesses performance and allocates resources. The chief operating decision maker is the Chief Executive Officer.

Note 6.

Basic and diluted income (loss) per share

Basic and diluted income (loss) per share is computed using the treasury stock method for outstanding stock options and warrants. For the three months ended March 31, 2013 and 2012 the Company incurred a net loss. Accordingly, no stock options or warrants have been included in the computation of diluted loss per share as the impact would be anti-dilutive.

Note 7.

Common Stock

In July 2010, the Company executed a Purchase Agreement, License and Development Agreement and Registration Rights Agreement (the “Agreements”), with VC Energy I, LLC of Las Vegas, NV, or VC Energy. Concurrently, the Company sold VC Energy 200,000 shares of the Company's unregistered common stock at a price of $2.50 per share, issued VC Energy 200,000 warrants exercisable at $2.75 per share, and also granted VC Energy an option to acquire another 400,000 shares of the Company’s unregistered common stock at a price of $2.50 per share, and 400,000 warrants exercisable at $2.75 per share.

In September 2010, the Company executed Amendment Number 1, effective September 15, 2010 (the “Amendment”) to the Purchase Agreement with VC Energy. The purpose of the Amendment was to modify certain of the purchase terms in the Purchase Agreement, and VC Energy exercised its option to purchase 200,000 shares of the Company’s common stock for $500,000 which VC Energy paid for by delivering its unsecured promissory note to the Company for $500,000, payable in installments over a 12 month period, with the first $200,000 of such installments due bi-weekly between September 30, 2010 and December 30, 2010 and the final $300,000 due September 15, 2011. The promissory note provided for acceleration in the event of default and a default interest rate of 8% per annum. The Company also delivered 200,000 warrants to purchase shares of its common stock at an exercise price of $2.50 per share. Under the Amendment, the Company transferred all 200,000 shares and 200,000 warrants to an Escrow Agent, and the shares and warrants were to be released ratably to VC Energy as installments payments due the Company were received. VC Energy made all installment payments due through December 2010, and the escrow agent delivered 80,000 shares and 80,000 warrants to VC Energy, with the remaining shares and warrants continuing to be held by the escrow agent. In addition, VC Energy’s option to purchase the remaining 200,000 shares of the Company’s common stock was extended to December 31, 2010 and then a second time to March 1, 2011, on the same terms as the original Purchase Agreement. VC Energy did not exercise the purchase option for the additional 200,000 shares on or before March 1, 2011. At each extension date, the Company recorded a deemed dividend for the increase in value of the

- 8 -

purchase option as a reduction to Accumulated Deficit and an increase to the Additional Paid In Capital accounts.

In August 2011, the Company and VC Energy signed a Termination Agreement and terminated the License and Development Agreement dated June 29, 2010, the Promissory Note dated September 15, 2010 and the Escrow Agreement dated September 15, 2010. Included in these agreements was VC Energy’s option to purchase the unpaid balance of 120,000 shares of the Company’s common stock for $300,000. All other agreements between the Company and VC Energy remained in force, except to the extent the provisions contained in them are inconsistent with the terms and conditions of the Termination Agreement. In September 2011, the Company cancelled the 120,000 shares of common stock that were returned by operation of the Termination Agreement.

In April 2012, the Company and VC Energy terminated the remaining agreements in effect, and VC Energy waived certain provisions regarding the remaining warrants held, including the removal of the “down-round” provision, and subsequently assigned those warrants to other, non-VC Energy holders. As a result, the Company was no longer be required to account for the future changes in the Company’s stock price after the second quarter of 2012, with regards to the warrants previously held by VC Energy.

In both the VC Energy Agreements and the Amendment, the Company accounted for the warrants issued within the transaction with a provision that protects holders from declines in the stock price (“down-round” provisions) as a derivative security at fair value with future changes in fair value recorded in earnings. As of March 31, 2013, the Company has recorded a liability of $-0- to reflect the fair value of the outstanding warrants and the removal of the “down-round” provision. However, through the second quarter of 2012, the Company was periodically required to re-measure the fair value of the remaining warrants at the Balance Sheet date, with adjustments in the value recorded through the income statement as a gain or loss. During the three months ended March 31, 2013 and 2012, the Company recorded a gain of $-0- and $4,800, respectively, on the revaluation and partial cancellation from the two issuances of the warrants to the end of the period.

In December 2010, the Company executed a Financial Public Relations Agreement with Strategic Asset Management, Inc., or SAMI. The Company engaged SAMI as its non-exclusive financial public relations counsel for a term of three years. For its services, the Company issued SAMI 150,000 shares of the Company's unregistered common stock. The Company is recording a non-cash charge to earnings of approximately $305,000 ratably over a 36-month period starting in December 2010. For each of the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $25,400.

In August 2011, the Company issued 100,000 shares of common stock and granted 100,000 stock warrants to SAMI for additional services performed in connection with the December 2010 Financial Public Relations Agreement. To reflect the entire value of the stock and warrants issued, the Company is taking a non-cash charge to earnings of $285,700 through December 2013, the ending date of the agreement. For each of the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $23,800.

In October 2012, the Company issued 300,000 shares of common stock and granted 150,000 stock warrants to SAMI to extend the period of services performed in connection with the December 2010 Financial Public Relations Agreement for an additional two years, through December 2015. To reflect the entire value of the stock and warrants issued, the Company will take a non-cash charge to earnings of $421,300 starting in 2013, over a 36 month period. For the three months ended March 31, 2013 the charge to earnings was approximately $57,000.

In December 2010, the Company executed a Consulting Agreement, with SLD Capital Corporation, or SLD. The Company engaged SLD to provide business consulting services for a term of eighteen months. For its services, the Company issued SLD 110,000 shares of the Company's unregistered common stock. The Company recorded a non-cash charge to earnings of approximately

- 9 -

$334,000 ratably over an 18-month period starting in December 2010. For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $55,700, respectively.

In November, 2011, the Company executed a Consulting Agreement with Rakgear, Inc. The Company engaged Rakgear to provide business consulting services for a term of one year. For its services, the Company issued Rakgear 50,000 shares of the Company's unregistered common stock. The Company recorded a non-cash charge to earnings of $73,000 ratably over a 12-month period starting in November 2011. For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $18,000, respectively.

In February 2012, the Company issued 15,000 shares of unregistered common stock to Financial Insights, for investor relations services for a three month period. The Company recorded a non-cash charge to earnings of $19,500 during the three months ended March 31, 2012 for these shares. In July 2012, Financial Insights returned all of these shares of common stock to the Company as part of an agreement and the Company reversed this charge to earnings in the third quarter of 2012.

In March 2012, the Company issued 80,000 shares of unregistered common stock to Newport Coast Securities for financial and investor relations services for a three month period. To reflect the entire value of the stock issued, the Company recorded a non-cash charge to earnings of $104,000 ratably during the subsequent three month period. For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $34,700, respectively

In August 2012, the Company issued 60,000 shares of unregistered common stock to Equiti-trend Advisors LLC/JT Trading, LLC for public relations and corporate communication services. To reflect the entire value of the stock issued, the Company is recording a non-cash charge to earnings of $75,000 ratably through January 2013, the ending date of the agreement. For the three months ended March 31, 2013 the charge to earnings was approximately $14,500.

In December 2012, the Company borrowed $25,000 from a stockholder to provide operating capital. The Note Payable was for a term of three months at an interest rate of 12%. In February 2013, the stockholder converted the Note Payable to 24,760 shares of common stock, priced at the fair market value of the stock at the time of conversion.

In January 2013, the Company issued 70,000 shares of unregistered common stock to Webracadabra Internet Works, LLC, dba Oregon Resource Innovations, for financial consulting services to be performed over a six month period. To reflect the entire value of the stock issued, the Company is recording a non-cash charge to earnings of $70,000 ratably through July 2013, the ending date of the agreement. For the three months ended March 31, 2013 the charge to earnings was approximately $14,500. A copy of this agreement is included in this Form 10-Q as Exhibit 10.1.

Note 8.

Stock Options

The Company records compensation expense for stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes valuation model. The Company uses historical data among other factors to estimate the expected price volatility, the expected option term and the expected forfeiture rate. The risk-free rate is based on the U.S. Treasury yield curve in effect at the date of grant for the expected term of the option.

In addition to its first stock option plan approved in 1993, the Company has a stock option plan approved in May 2004, amended in June 2008 and again in August 2009 (the “2004 Plan”), for directors and key employees under which 2,500,000 shares of common stock may be issued. The Company also has a stock option plan approved in July 2010 (the “2010 Plan”), for directors and key employees under which 5,000,000 shares of common stock may be issued. Unless otherwise stated in the stock option agreement, options are 20% vested on the date of grant, with the balance vesting 20% per year over the

- 10 -

next four years, except for directors whose options vest six months from the date of grant. Options were granted in 2011 from the 2010 Plan at the approximate market value of the stock at date of grant, as defined in the plan.

Pursuant to their respective five-year employment agreements, in March 2010 a total of 890,000 stock options were granted to the three executive officers of the Company. Twenty percent of the options vested immediately on the date of grant, with the balance of the options to vest in equal annual installments over the next four years on the anniversary date of the original grant. These options were granted pursuant to the 2004 Plan, are for a period of ten years and are intended as Incentive Stock Options. To reflect the value of the stock options granted for the employment services provided, the Company is taking a charge to earnings totaling approximately $2,358,000 through March 2014. For each of the three months ended March 31, 2013 and 2012 this charge was $117,900.

Note 9.

Stock Warrants

The Company accounts for stock warrants based on the estimated fair value of the warrants on the date of grant using the Black-Scholes valuation model. The Company uses historical data among other factors to estimate the expected price volatility, the expected warrant term and the expected forfeiture rate. The risk-free rate is based on the U.S. Treasury yield curve in effect at the date of grant for the expected term of the warrant.

In March 2012, the Board of Directors approved a plan to automatically extend to two holders of Company warrants the expiration date of the warrants by one (1) year. All other terms and conditions of each warrant remain unchanged. The two holders are Timothy R. Kasmoch, President and CEO of the Company, and, Strategic Asset Management Co, Inc., holders of 50,000 and 120,000 warrants, respectively, and extended to March 22, 2013 and March 26, 2013, respectively. The incremental fair value associated with the extension of the warrant expiration dates was determined using the Black-Scholes model and was recorded as a deemed dividend to common stockholders in the Statement of Stockholders’ Equity. For the three months ended March 31, 2012, the deemed dividend was $105,329. Additional information is available in the Form 8-K filed by the Company on March 27, 2012.

In February 2013, the Board of Directors approved a plan to modify all Company warrants by offering any warrant holder who exercises a “replacement warrant”. All other terms and conditions of all outstanding warrants remain unchanged. In February and March 2013, five warrant holders exercised a total of 127,264 warrants at $1.00 and were issued a total of 127,264 shares of unregistered common stock and 127,264 replacement warrants. All of the proceeds from the exercises were used in operations. The incremental fair value associated with the exercises and concurrent issuances of replacement warrants was determined using the Black-Scholes model and has been recorded as a deemed dividend to common stockholders in the Statement of Stockholders’ Equity, for $178,200.

Note 10.

Income Tax

For the three months ended March 31, 2013 and 2012, we are fully reserving our deferred tax asset value to zero as we have not recognized the future tax benefit of current or prior period losses due to our history of operating losses. Accordingly, our effective tax rate for each period was zero.

Note 11.

Subsequent Events

In April 2013, the Company issued 150,000 shares of unregistered common stock and 150,000 warrants to purchase unregistered common stock to Rakgear, Inc., for financial consulting services to be performed for one year. To reflect the entire value of the stock and warrants issued, the Company expects to take a non-cash charge to earnings of approximately $488,000 ratably over the subsequent 12 months through March 2014, the ending date of the agreement.

- 11 -

Item 2.

Management’s Discussion and Analysis or Plan of Operation

Forward-Looking Statements

This 10-Q contains statements that are forward-looking. We caution that words used in this document such as “expects,” “anticipates,” “believes,” “may,” and “optimistic,” as well as similar words and expressions used herein, identify and refer to statements describing events that may or may not occur in the future. These forward-looking statements and the matters to which they refer are subject to considerable uncertainty that may cause actual results to differ materially from the results described in those statements. There are numerous factors that could cause actual results to be different than those anticipated or predicted by us, including: (i) a deterioration in economic conditions in general; (ii) a decrease in demand for our products or services in particular; (iii) our loss of a key employee or employees; (iv) regulatory changes, including changes in environmental regulations, that may have an adverse affect on the demand for our products or services; (v) increases in our operating expenses resulting from increased costs of fuel, labor and/or consulting services; (vi) our inability to exploit existing or secure additional sources of revenues or capital to fund operations; (vii) a failure to collect upon or otherwise secure the benefits of existing contractual commitments with third parties, including our customers; and (viii) other factors and risks identified in this Form 10-Q, or, as filed in Form 10-K for the year ending December 31, 2012 under the caption "Risk Factors." This list provides examples of factors that could affect the results described by forward-looking statements contained in this Form 10-Q; however, this list is not exhaustive and many other factors could impact our business and it is impossible to predict with any accuracy which factors could result in negative impacts. Although we believe that the forward-looking statements contained in this Form 10-Q are reasonable, we cannot provide you with any guarantee that the anticipated results will not be adverse and that the anticipated results will be achieved. All forward-looking statements in this Form 10-Q are expressly qualified in their entirety by the cautionary statements contained in this section and you are cautioned not to place undue reliance on the forward-looking statements contained in this Form 10-Q. In addition to the risks listed above, other risks may arise in the future, and we disclaim any obligation to update information contained in any forward-looking statement .

Overview

We were incorporated in Delaware in April 1993, and became a public company in October 1993. Our current business focus is to market our N-Viro Fuel^TM technology, which produces a renewable alternative fuel product out of certain bio-organic wastes. This N-Viro Fuel process has been acknowledged by the USEPA as a fuel product that can be used to produce alternative energy. In this business strategy, the primary objective is to identify allies, public and private, which will allow the opportunity for N-Viro to build, own and operate N-Viro Fuel facilities either on its own or in concert with others.

We operate a biosolids processing facility located in Volusia County, Florida. This facility produces the N-Viro Soil^TM agricultural product, and provides us with working and development capital. Until November 2011 we operated a similar facility for a period in excess of 20 years in Toledo, Ohio, but our 2011 contract was not renewed. Our goal is to continue to operate the Florida facility and aggressively market our N-Viro Fuel technology. These patented processes are best suited for current and future demands, satisfying both waste treatment needs as well as domestic and international directives for clean, renewable alternative fuel sources.

From the start-up in April 2011 to September 2011, we operated the first full-scale N-Viro Fuel™ mobile processing facility in western Pennsylvania. The purpose of the mobile system is to prepare quantities of N-Viro Fuel™ to facilitate necessary testing with cooperating power facilities. In September 2011 an initial 10% substitution for coal test was performed at a western Pennsylvania power generator.

- 12 -

In July 2012 the positive results of this test resulted in a letter agreement with the same power producer to perform a second and final 20% substitution test of N-Viro Fuel. We are required to obtain permitting from the Pennsylvania DEP for the mobile facility, which is in process. Once completed, we expect to negotiate long-term agreements for the N-Viro Fuel product at this power generation company.

Thereafter we intend to migrate this mobile system and make it available for use to demonstrate the N-Viro Fuel process to other municipalities and provide required test fuel quantities for power companies throughout the United States. We expect this mobile system to be a key component in developing N-Viro Fuel™ facilities for several years to come.

We also own and sometimes license various N-Viro processes and patented technologies to treat and recycle wastewater and other bio-organic wastes, utilizing certain alkaline and mineral by-products produced by the cement, lime, electrical generation and other industries. To date, the N-Viro Process has been commercially utilized for the recycling of wastewater sludge from municipal wastewater treatment facilities. All N-Viro products produced according to the N-Viro Process specifications, are "exceptional quality" sludge products under the 40 CFR Part 503 Sludge Regulations promulgated under the Clean Water Act of 1987 (the "Part 503 Regs").

Results of Operations

The dollar amounts in the following sections are stated as approximations, rounded to the nearest $1,000.

Total revenues were $783,000 for the quarter ended March 31, 2013 compared to $989,000 for the same period of 2012. The net decrease in revenue is due primarily to a decrease in the service fees for the management of alkaline admixture. Our cost of revenues increased to $939,000 in 2013 from $850,000 for the same period in 2012, and the gross profit margin decreased to negative 22% for the quarter ended March 31, 2013, from 14% for the same period in 2012. This decrease in gross profit margin was primarily the result of increased costs of revenues at the Florida operation. Operating expenses increased for the quarter ended March 31, 2013 over the comparative prior year period, and Nonoperating income (expense) showed an increase from the first quarter of 2012 to 2013. These changes collectively resulted in a net loss of $626,000 for the quarter ended March 31, 2013 compared to a net loss of $369,000 for the same period in 2012, an increase in the loss of $257,000.

Comparison of Three Months Ended March 31, 2013 with Three Months Ended March 31, 2012

Our overall revenue decreased $206,000, or 21%, to $783,000 for the three months ended March 31, 2013 from $989,000 for the three months ended March 31, 2012. The net decrease in revenue was due primarily to the following:

a) Sales of alkaline admixture decreased $30,000 from the same period ended in 2012;

b) Revenue from the service fees for the management of alkaline admixture decreased $201,000 from the same period ended in 2012, and

c) Our processing revenue, including facility management revenue, showed a net increase of $26,000 over the same period ended in 2012.

Our gross profit decreased $295,000, or 212%, to a negative $156,000 for the three months ended March 31, 2013 from $139,000 for the three months ended March 31, 2012, and the gross profit margin increased to negative 20% from 14% for the same periods. The decrease in gross profit margin is primarily the result of increased costs to truck sludge to process with our Florida operation, which was transported by our subsidiary and third-party vendors at an increased cost to approved off-site disposal

- 13 -

locations. These costs were incurred due to unprecedented and lengthy outages at the sources of the alkaline admixture required for the N-Viro process during the quarter, and the need to continue to serve our customers. We therefore incurred greater costs to process and concurrently received lower alkaline admixture revenue for the duration of the supply shortages. The disruption in alkaline admixture supply began to abate in late March 2013.

Our operating expenses increased $13,000, or 3%, to $502,000 for the three months ended March 31, 2013 from $489,000 for the three months ended March 31, 2012. The increase was primarily due to a decrease in the gain on the sale of fixed assets of $65,000 and an increase of $9,000 in director costs, offset by a decrease of $29,000 in payroll and related costs and a decrease of $28,000 in consulting fees and expenses. Of the total net decrease of $48,000 in director, employee related and consulting costs, $18,000 were non-cash costs. Therefore, for the three months ended March 31, 2013, actual cash outlays in these combined categories decreased by a total of $30,000 over the same period in 2012.

As a result of the foregoing factors, we recorded an operating loss of $658,000 for the three months ended March 31, 2013 compared to an operating loss of 350,000 for the three months ended March 31, 2012, an increase in the loss of $308,000.

Our net nonoperating income (expense) increased by $51,000 to net nonoperating income of $32,000 for the three months ended March 31, 2013 from net nonoperating expense of $19,000 for the similar period in 2012. The increase in net nonoperating income was primarily due to an increase of $61,000 gain on liabilities extinguished.

We recorded a net loss of $626,000 for the three months ended March 31, 2013 compared to a net loss of $369,000 for the same period ended in 2012, an increase in the loss of $257,000. Adding back non-cash expenses such as depreciation, amortization, stock and stock options charges and subtracting cash out on capitalized assets and debt repayments, resulted in an adjusted cash loss (non-GAAP) of $408,000 for the three months ended in 2013. Similar non-cash expenses, cash out and debt repayments for the same period in 2012 resulted in an adjusted cash loss (non-GAAP) of $60,000, an increase in the adjusted cash loss (non-GAAP) of $348,000 for the three months ended March 31, 2013 versus the same period in 2012.

For the three months ended March 31, 2013 and 2012, we have not recognized the future tax benefit of current or prior period losses due to our history of operating losses. Accordingly, our effective tax rate for each period was zero.

Liquidity and Capital Resources

We had a working capital deficit of $1,119,000 at March 31, 2013, compared to a working capital deficit of $927,000 at December 31, 2012, resulting in a decrease in working capital of $192,000. Current assets at March 31, 2013 included cash and cash equivalents of $231,000 (including restricted cash of $209,000), which is a decrease of $30,000 from December 31, 2012. The net negative change in working capital from December 31, 2012 was primarily from a $147,000 increase in the change in short-term liabilities over assets and a decrease in the net deferred current asset of $41,000 for amortization of common stock and warrants given pursuant to consulting contracts entered into during prior years.

In the three months ended March 31, 2013, our cash flow used by operating activities was $14,000, a decrease of $10,000 over the same period in 2012. The components of the decrease from 2012 in cash flow provided by operating activities was principally due to a $21,000 decrease in stock and stock derivatives issued for fees and services, an increase in the net loss of $257,000 and a decrease of $30,000 in depreciation and amortization, offset by an increase of $227,000 in net current liabilities and a decrease of $65,000 in the gain on sale of fixed assets.

We have modified our business model and have been evolving away from sales of alkaline

- 14 -

admixture and royalty-based revenue agreements that typically generate a higher gross profit margin, to long-term and sustainable revenue based on integrated N-Viro technology and operations, but typically generating a lower gross profit margin. From 2007 to the first quarter of 2013, the percentage of combined revenues generated from our owned and operated facilities was: 2007 – 77%; 2008 – 94%; 2009 – 95%; 2010 – 96%; 2011 – 96%; 2012 – 94%; through first quarter 2013 – 98%. We believe this shift will allow us to enhance future revenue and profits through growth, efficiency and revenue optimization.

The normal collection period for accounts receivable is approximately 30-60 days for the majority of customers. This is a result of the nature of the license contracts, type of customer and the amount of time required to obtain the information to prepare the billing. We make no assurances that payments from our customer or payments to our vendors will become shorter and this may have an adverse impact on our continuing operations.

During the first quarter of 2013, we had a line of credit with Monroe Bank + Trust, or the Bank, up to $400,000 bearing interest at the Wall Street Journal Prime Rate (3.25% at March 31, 2013) plus 0.75%, but in no event less than 5.00%, and secured by a first lien on all our assets, except equipment. In August 2012 it was renewed with a new maturity date of August 15, 2013. Two certificates of deposit totaling $141,874 from the Bank are held as a condition of maintaining the line of credit. At March 31, 2013, we had $90,000 of borrowing capacity under the credit facility.

In December 2012, we borrowed $25,000 from a stockholder to provide operating capital. The Note Payable was for a term of three months at an interest rate of 12%. In February 2013, the stockholder converted the Note Payable to common stock at the fair market value of the stock at the time of conversion.

In November 2012, we received a Notice and Demand of Payment Withdrawal Liability from Central States Southeast and Southwest Areas Pension Fund (the “Notice”), the pension trustee that was funded by us for the benefit of our former employees at our City of Toledo operation. The Notice demands a payment of $412,576, payable monthly over 20 years at an interest rate of approximately 2.8% at $2,250 per month, or approximately $27,000 per year. Payments at the end of the 20 year period would total $540,065.

In 2011 we borrowed $200,000 with a Promissory Note payable to a related party of Timothy Kasmoch, our President and Chief Executive Officer, at 12% interest prepaid for a period of three months, renewable for an additional three months by the prepayment of additional interest and secured by certain equipment. Mr. Kasmoch has personally guaranteed the repayment of this Note. We extended the Note on all four due dates during 2012 and again on January 30 and April 30, 2013, and is now due July 30, 2013. We expect to extend the Note on or before the due date but pay the Note in full during 2013.

From the beginning of 2006 through first quarter 2013, we have borrowed a total of $1,677,100 from ten lenders to purchase processing and automotive equipment. As of March 31, 2013, a total of six term notes are outstanding, ranging from 6.2% to 8.8% interest for terms ranging three to five years, monthly payments totaling approximately $15,000 and all secured by equipment. The total amount owed on all equipment-secured notes as of March 31, 2013 was approximately $165,000 and all notes are expected to be paid in full on the applicable maturity date, the last of which is in March 2016.

In 2009 we approved an offering of up to $1,000,000 of Convertible Debentures (the “Debentures”), convertible at any time into our unregistered common stock at $2.00 per share. The Debentures were issuable in $5,000 denominations, are unsecured and have a stated interest rate of 8%, payable quarterly to holders of record. We have timely paid all accrued interest due to all Debenture holders of record as of each quarter-end date starting in July 2009. At any time, we may redeem all or a part of the Debentures at face value plus unpaid interest.

- 15 -

During 2009 we issued $765,000 of Debentures to a total of twenty-three accredited investors, and one investor converted $10,000 of Debentures into unregistered common stock. During 2010 the Company issued $55,000 of Debentures, and three investors converted a total of $90,000 of Debentures into unregistered common stock. The Debentures matured at June 30, 2011, however fifteen investors holding Debentures totaling $365,000 elected to replace them with new ones that now mature at June 30, 2013 but are not payable until the 10^th business day of July. All other features of the “expired” Debentures remained the same in the replacement ones, except for the new maturity date. Of the four investors totaling $355,000 who did not replace their existing Debentures with new ones, two investors totaling $215,000 had their Debentures repaid; one investor converted $50,000 into unregistered common stock (at June 30, 2011) and one holding $90,000 of Debentures has not made a final decision. As of March 31, 2013, we held $455,000 of Debentures.

Because the fair market value of our common stock (the underlying security in the Debentures) may have been above the conversion price of $2.00 per share at the date of issuance, we were required under GAAP to record a discount given for certain (now) “expired” Debentures sold, which totaled $184,975. The discount was then required to be amortized as a period expense over the periods the Debentures were scheduled to be outstanding, which averaged 20 months, through the maturity date of June 30, 2011. Amortization expense on these “expired” Debentures for each of the three months ended March 31, 2013 and 2012 was zero.

For periods subsequent to June 30, 2011, we are required under GAAP to record a discount for certain Debentures replaced, which totals $32,737 and was recorded as a gain on debt modification during the quarter ended June 30, 2011. The discount is required to be amortized as a period expense over the next eight quarters the Debentures are scheduled to be outstanding. Amortization expense for each of the three months ended March 31, 2013 and 2012 was $4,092.

For 2013, we expect to maintain current operating results and have adequate cash or access to cash to adequately fund operations from cash generated from equity issuances and exercises of outstanding warrants and options, and by focusing on existing and expected new sources of revenue, especially from our N-Viro Fuel technology. We expect that market developments favoring cleaner burning renewable energy sources and ongoing discussions with companies in the fuel and wastewater industries could provide enhanced liquidity and have a positive impact on future operations. We continue to pursue opportunities with strategic partners for the development and commercialization of the N-Viro Fuel technology both domestically and internationally. In addition, we are focusing on the development of regional biosolids processing facilities, and are currently in negotiations with potential partners to permit and develop independent, regional facilities.

There can be no assurance these discussions will be successful or result in new revenue or cash funding sources for the company. Our failure to achieve improvements in operating results, including through these potential sources of revenue, or in our ability to adequately finance or secure additional sources of funds would likely have a material adverse effect on our continuing operations.

Moreover, while we renewed our line of credit until August 2013, we have minimal borrowing availability under the line of credit. We have borrowed money from third parties and a related party and expect to be able to generate future cash from the exercise of common stock warrants and new equity issuances. In 2012 we modified all outstanding common stock warrants to reduce their weighted average exercise price. In 2013 we further modified all outstanding warrants to enhance their exercisability and have realized $124,000 in exercises so far in 2013. In addition, our operations in Florida, which now represent approximately 98% of our revenue, could be suspended temporarily or permanently by our landlord for perceived on-site issues with material storage or for other issues deemed in the best interest of the county and in conformance with the lease agreement. We consider our relationship with our landlord to be satisfactory overall, and are working to improve this relationship in the future.

For our financial statements for the year ended December 31, 2012, we have received an unqualified audit report from our independent registered public accounting firm that includes an

- 16 -

explanatory paragraph describing their substantial doubt about our ability to continue as a going concern. As discussed in Note 1 to the condensed consolidated financial statements, our recurring losses, negative cash flow from operations and net working capital deficiency raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Off-Balance Sheet Arrangements

At March 31, 2013, other than operating leases disclosed elsewhere, we did not have any material commercial commitments, including guarantees or standby repurchase obligations, or any relationships with unconsolidated entities or financial partnerships, including entities often referred to as structured finance or special purpose entities or variable interest entities, which would have been established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes.

From time to time, during the normal course of business, we may make certain indemnities, commitments and guarantees under which we may be required to make payments in relation to certain transactions. These include: (i) indemnities to vendors and service providers pertaining to claims based on our negligence or willful misconduct and (ii) indemnities involving the accuracy of representations and warranties in certain contracts. Pursuant to Delaware law, we may indemnify certain officers and directors for certain events or occurrences while the officer or director is, or was, serving at our request in such capacity. We also have director and officer insurance coverage that limits our exposure and enables us to recover a portion of any future amounts that we may pay for indemnification purposes. We believe the applicable insurance coverage is generally adequate to cover any estimated potential liability for which we may provide indemnification. The majority of these indemnities, commitments and guarantees do not provide for any limitation of the maximum potential for future payments we could be obligated to make. We have not recorded any liability for these indemnities, commitments and other guarantees in the accompanying Condensed Consolidated Balance Sheets.

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Not applicable.

Item 4.

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Commission's rules and forms, and that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosures. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

As of the end of the period covered by this report, management carried out an evaluation, under the supervision and with the participation of our principal executive officer and principal financial officer, of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Exchange Act). Based upon the evaluation, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were not effective at a reasonable assurance level

- 17 -

to ensure that information we are required to disclose in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Our history of losses has severely limited our budget to hire and train enough accounting and financial personnel needed to adequately provide this function. Consequently, we lack sufficient technical expertise, reporting standards and written policies and procedures regarding disclosure controls and procedures.

Because of the inherent limitations in all disclosure control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, will be or have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Additionally, disclosure controls can be circumvented by the individual acts of some persons, by collusion of two or more people and/or by management override of such controls. The design of any system of disclosure controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, disclosure controls and procedures may become inadequate because of changes in conditions, and/or the degree of compliance with the policies and procedures may deteriorate. Also, misstatements due to error or fraud may occur and not be detected.

Changes on Internal Control Over Financial Reporting

During the three months ended March 31, 2013, there were no material changes in our internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

- 18 -

PART II - OTHER INFORMATION

Item 1. Legal proceedings

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

As of the date of this filing, we are in default on $90,000 of Convertible Debentures to one investor. We are in negotiation with the investor and expect to resolve this default in 2013.

Item 4. (Removed and Reserved)

Item 5. Other Information

(a)

None

(b)

None

Item 6.

Exhibits

Exhibit No.

Description

101.INS*

XBRL Instance Document

101.SCH*

XBRL Taxonomy Extension Schema

101.CAL*

XBRL Taxonomy Extension Calculation Linkbase

101.DEF*

XBRL Taxonomy Extension Definition Linkbase

101.LAB*

XBRL Taxonomy Extension Label Linkbase

101.PRE*

XBRL Taxonomy Extension Presentation Linkbase

*filed herewith

- 19 -

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

N-VIRO INTERNATIONAL CORPORATION

Date:

May 20, 2013

/s/ Timothy R. Kasmoch

Timothy R. Kasmoch

Chief Executive Officer and President

(Principal Executive Officer)

Date:

May 20, 2013

/s/ James K. McHugh

James K. McHugh

Chief Financial Officer, Secretary and Treasurer

(Principal Financial & Accounting Officer)

EXHIBIT INDEX

Exhibit No .

Document

31.1

Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes – Oxley Act of 2002.

31.2

Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes – Oxley Act of 2002.

32.1

Certification Pursuant to 18 U.S.C Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes – Oxley Act of 2002.

32.2

Certification Pursuant to 18 U.S.C Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes – Oxley Act of 2002.

10.1

Agreement, dated January 8, 2013, between N-Viro International Corporation and Webracadabra Internet Works, LLC.

- 20 -

EX-10.1 2 nvic10q20130331_ex10z1.htm EXHIBIT 10.1 - CONSULTING AGREEMENT UNITED STATES

Exhibit 10.1

INDEPENDENT CONSULTING AGREEMENT

This Independent Consulting Agreement (“Agreement”), effective as of the 8th day of January 2013 (“Effective Date”) is entered into by and between N-VIRO INTERNATIONAL CORPORATION a Delaware corporation (herein referred to as the “Company”) and WEBRACADABRA INTERNET WORKS, LLC, (a.k.a WiW, LLC), Doing Business As Oregon Resource Innovations, d.b.a. (a wholly owned subsidiary of WiW, LLC, an Oregon corporation (herein referred to as the “Consultant”).

RECITALS

WHEREAS, the Company is a publicly-held corporation with its common stock traded on the OTCQB and/or the “Pink Sheets”; and

WHEREAS, Company desires to engage the services of Consultant to represent the Company in investors' communications and public relations with existing and potential shareholders, brokers, dealers and other investment professionals as to the Company's current and proposed activities, and to consult with management concerning such Company activities;

NOW THEREFORE, in consideration of the promises and the mutual covenants and agreements hereinafter set forth, the parties hereto covenant and agree as follows:

Term of Consultancy. Company hereby agrees to retain the Consultant to act in a consulting capacity to the Company, and the Consultant hereby agrees to provide services to the Company commencing immediately and ending one hundred eighty (180) days following execution unless otherwise terminated earlier as provided herein. It is also recognized that the Consultant provided similar services to the Company during calendar year 2012 without compensation and that the remuneration provided herein addresses all obligations of the Company to compensate Consultant for satisfactory work performed at any time on or before the date of this Agreement. Any and all prior agreements relating to services of any kind to Company by Consultant, are hereby superseded and vacated in their entirety except as any such agreement relates to non-disclosure of confidential and/or proprietary information.

Duties of Consultant. The Consultant agrees that it will generally provide the following specified consulting services during the term specified in Section 1, above.

(a) Consult with and assist the Company in developing and implementing appropriate plans and means for presenting the Company and its business plans, strategy and personnel to potential customers, members of the financial community, as well as development of the public image of the Company, and creating the foundation for subsequent public relations and marketing efforts;

(b) Introduce the Company to, including, but not limited to, retail brokers, buy side and sell side institutional managers, portfolio managers, analysts, and industry and media analysts and researchers;

(c) With the cooperation of the Company, maintain an awareness during the term of this Agreement of the Company's plans, strategy and personnel, as they may evolve during such period, and consult and assist the Company in communicating appropriate information regarding such plans, strategy and personnel to the public and to the financial community;

(d) Assist and consult the Company with respect to its (i) relations with stockholders, (ii) relations with brokers, dealers, analysts and other investment professionals, and (iii) marketing and public relations generally;

- 1 -

(e) Perform certain functions generally assigned to stockholder relations and public relations departments in major corporations, including responding to telephone and written inquiries (which may be referred to the Consultant by the Company); assist if requested in preparing press releases for the Company with the Company's involvement and approval of press releases, reports and other communications with or to shareholders, the investment community and the general public; consulting with respect to the timing, form, distribution and other matters related to such releases, reports and communications; and, at the Company’s request and subject to the Company’s securing its own rights to the use of its names, marks, and logos, consulting with respect to corporate symbols, logos, names, the presentation of such symbols, logos and names, and other matters relating to corporate image; provided, however, that the Company may engage other entities to perform related or similar functions;

(f) Upon and with the Company's direction and written approval, disseminate information regarding the Company to shareholders, brokers, dealers, other investment community professionals and the general investing public;

(g) Upon and with the Company's direction, conduct meetings, in person or by telephone, with brokers, analysts and other investment professionals to communicate with them regarding the Company's products, plans, goals and activities, and assist the Company in preparing for press conferences and other forums involving the media, customers, investment professionals and the general investing public;

(h) At the Company's request, review business plans, strategies, mission statements budgets, proposed transactions and other plans for the purpose of advising the Company of the public relations implications thereof; and

(i) Otherwise perform as the Company's consultant for public relations and additionally to represent the Company through introductions to potential partners, customers, and Joint Venture prospects in an effort to expand the Company’s business opportunities.

Allocation of Time and Energies. The Consultant hereby promises to perform and discharge faithfully the responsibilities which may be assigned to the Consultant from time to time by the officers and duly authorized representatives of the Company in connection with the conduct of its financial and public relations and marketing or communications activities, so long as such activities are in compliance with applicable securities laws and regulations. Consultant shall diligently and thoroughly provide the consulting services required hereunder. Although no specific hours-per-day requirement will be required, Consultant and the Company agree that Consultant will perform the duties set forth herein above in a diligent and professional manner. It is explicitly understood that neither the price of the Company’s common stock, nor the trading volume of the Company’s common stock hereunder measure Consultant’s performance of its duties. Neither shall the Consultant’s performance as a marketing representative or customer liaison hereunder measure the Consultant’s performance of its duties. It is also understood that the Company is entering into this Agreement with Consultant, a corporation and not any individual member or employee thereof, and, as such, Consultant will not be deemed to have breached this Agreement if any member, officer or director of the Consultant leaves the firm or dies or becomes physically unable to perform any meaningful activities during the term of the Agreement, provided the Consultant otherwise performs its obligations under this Agreement.

Remuneration.

4.1

For undertaking this engagement, and for other good and valuable consideration, the Company agrees to issue, or have issued, to the Consultant Seventy Thousand (70,000) shares of the Company’s Common Stock (“Common Stock” and such shares, collectively, the “Shares”) as set forth herein. These Shares shall be fully paid and non-assessable and stock certificates representing the Stock payment shall be issued and delivered to Consultant promptly following execution of this Agreement. Consultant shall, on a best efforts basis and for a period of 1 year following the termination of this agreement, inform the

- 2 -

company in advance of any sale of more than 15% of the total Shares issued under this agreement on any single trading day, (subject to all terms and restrictions listed in Paragraph 4.6) without any additional limitation of the Consultant’s rights as a shareholder, or as a buyer, or seller of shares owned or controlled outside of this agreement. Consultant shall, no less frequently than monthly, provide a status and performance report to the Company’s CEO/President on activities undertaken under this Agreement in the prior month as well as setting forth anticipated activities under this Agreement for the upcoming month(s).

4.2

The Company understands and agrees that Consultant has foregone significant opportunities to accept this engagement and that the Company derives substantial benefit from the execution of this Agreement. If the Company decides to terminate this Agreement prior to prior to its expiration, for any reason whatsoever, it is agreed and understood that Consultant will not be requested or demanded by the Company to return any of the shares of Common Stock paid and issued to it under Paragraph 4.1 hereunder prior to said termination. Further, if and in the event the Company is acquired during the term of this Agreement, it is agreed and understood Consultant will not be requested or demanded by the Company to return any of the shares of Common Stock paid and issued to it hereunder as of the date of said acquisition. Consultant agrees and understands that if during the term of this Agreement, Consultant performs substantial services for any direct competitor of the Company which can be shown to negatively affect the Company, then the Shares issued to Consultant hereunder will be immediately forfeited.

4.3

Notwithstanding anything else in this Agreement to the contrary, Company and Consultant acknowledge and agree that for purposes of the Company’s internal accounting practices, the Company may desire to allocate all or a portion of the Stock payment in Paragraph 4.1 to any number of the services provided by the Consultant to the Company under this Agreement consistent with the United States generally accepted accounting practices. Accordingly, Consultant agrees to cooperate with the Company, and will provide to the Company reasonable support and documentation in connection with any such allocation process.

4.4

The Company agrees that it will include all Shares issued or to be issued to Consultant hereunder in the next registration statement filed by the Company with the SEC on Forms SB-2, S-3 or other appropriate form relating to the resale of restricted shares if the Company elects to file such a registration statement. Consultant agrees that it will not sell or transfer any of the Shares issued to it hereunder prior to the earlier of six months following the issuance of the Shares or the termination of this Agreement by the Company.

4.5

Company warrants that the Shares issued to Consultant under this Agreement by the Company shall be or have been validly issued, fully paid and non-assessable and that the Company’s board of directors has or shall have duly authorized the issuance and any transfer of them to Consultant.

4.6

Consultant acknowledges that the Shares to be issued pursuant to this Agreement have not been registered under the Securities Act of 1933, as amended (the “Securities Act”) and accordingly are “restricted securities” within the meaning of Rule 144 of the Act. As such, the Shares may not be resold or transferred unless the Company has received an opinion of counsel and in form reasonably satisfactory to the Company that such resale or transfer is exempt from the registration requirements of that Securities Act. Consultant agrees that during the term of this Agreement, that it will not sell or transfer any of the Shares issued to it hereunder, except to the Company; nor will it pledge or assign such Shares as collateral or as security for the performance of any obligation, or for any other purpose.

4.7

In connection with the acquisition of the Shares, Consultant represents and warrants to Company, to the best of its/his knowledge, as follows:

(a)

Consultant has been afforded the opportunity to ask questions of and receive answers from duly authorized officers or other representatives of the Company concerning an investment in the Shares, and any additional information that the Consultant has requested.

- 3 -

(b)

Consultant’s investment in restricted securities is reasonable in relation to the Consultant’s net worth, which is in excess of ten (10) times the Consultant’s cost basis in the Shares. Consultant has had experience in investments in restricted and publicly traded securities, and Consultant has had experience in investments in speculative securities and other investments that involve the risk of loss of investment. Consultant acknowledges that an investment in the Shares is speculative and involves the risk of loss. Consultant has the requisite knowledge to assess the relative merits and risks of this investment without the necessity of relying upon other advisors, and Consultant can afford the risk of loss of his entire investment in the Shares.

(c)

Consultant is acquiring the Shares for the Consultant’s own account for long-term investment and not with a view toward resale or distribution thereof except in accordance with applicable securities laws.

Additional Opportunities.

5.1

It is understood that Consultant may have occasion to introduce Company to a strategic or business partner, not already having a preexisting relationship with Company, with which Company, or its nominees, ultimately enters into a business alliance. Any such opportunity that develops will require a new agreement between the parties hereto, and such agreement will necessarily include any terms for remuneration for introductory services that result in ongoing business alliances, if applicable.

5.2

It is further understood that Company, and not Consultant, is responsible to perform any and all due diligence on any business alliance candidate introduced to it by Consultant under this Agreement, prior to Company engaging with candidate. However, Consultant will not introduce any parties to Company about which Consultant has any prior knowledge of questionable, unethical or illicit activities.

Non-Assignability of Services. Consultant’s services under this contract are offered to Company only and may not be assigned by Company to any entity with which Company merges or which acquires the Company or substantially all of its assets wherein the Company becomes a minority constituent of the combined Company. Consultant shall not assign its rights or delegate its duties hereunder without the prior written consent of Company.

7. Expenses. Consultant agrees to pay for all its usual expenses (phone, internet access, labor, etc.), other than extraordinary items (travel and entertainment required by/or specifically requested by the Company, luncheons or dinners to large groups of investment professionals, investor conference calls, print advertisements in publications, etc.) approved by the Company in writing prior to incurring an obligation for reimbursement. The Company agrees and understands that Consultant will not be responsible for preparing or mailing due diligence and/or investor packages on the Company, and that the Company will have some means to prepare and mail out investor packages at the Company’s expense. Media services, such as video production, web site management or production or other related services specifically requested by the Company may be provided by the Consultant based upon additional remuneration agreements offered as addendum to this agreement and will not be provided as a part of this Agreement without mutual ratification of addendum by both the Company and Consultant.

Indemnification. The Company warrants and represents that all oral communications, written documents or materials furnished to Consultant or the public by the Company with respect to financial affairs, operations, profitability and strategic planning of the Company are accurate in all material respects and Consultant may rely upon the accuracy thereof without independent investigation. The Company will protect, indemnify and hold harmless Consultant against any claims or litigation including any damages, liability, cost and reasonable attorney's fees as incurred with respect thereto resulting from Consultant's communication or dissemination of any said information, documents or materials that prove materially inaccurate; provided, however that the obligation to indemnify shall exclude any such claims or litigation resulting from Consultant's communication or dissemination of information not provided or authorized by the Company.

- 4 -

Representations. Consultant represents that it is not required to maintain any licenses and registrations under federal or any state regulations necessary to perform the services set forth herein. Consultant acknowledges that, to the best of its knowledge, the performance of the services set forth under this Agreement will not violate any rule or provision of any regulatory agency having jurisdiction over Consultant. Consultant acknowledges that, to the best of its knowledge, Consultant and its officers and directors are not the subject of any investigation, claim, decree or judgment involving any violation of the SEC or securities laws. Consultant further acknowledges that it is not a securities Broker Dealer or a registered investment advisor. Company acknowledges that, to the best of its knowledge, that it has not violated any rule or provision of any regulatory agency having jurisdiction over the Company. Company acknowledges that, to the best of its knowledge, Company is not the subject of any investigation, claim, decree or judgment involving any violation of the SEC or securities laws.

10.

Termination.

The Company has the exclusive right to terminate this Agreement at any time during the Term of this Agreement, upon providing Consultant five (5) days written notice of Company’s intention to terminate.

11.

Legal Representation. Each of Company and Consultant represents that they have consulted with independent legal counsel and/or tax, financial and business advisors, to the extent that they deemed necessary.

12.

Status as Independent Contractor. Consultant's engagement pursuant to this Agreement shall be as independent contractor, and not as an employee, officer or other agent of the Company. Neither party to this Agreement shall represent or hold itself out to be the employer or employee of the other. Consultant further acknowledges the consideration provided hereinabove is a gross amount of consideration and that the Company will not withhold from such consideration any amounts as to income taxes, social security payments or any other payroll taxes. All such income taxes and other such payment shall be made or provided for by Consultant and the Company shall have no responsibility or duties regarding such matters. Neither the Company nor the Consultant possesses the authority to bind each other in any agreements without the express written consent of the entity to be bound.

13.

Attorney's Fees. If any legal action or any arbitration or other proceeding is brought for the enforcement or interpretation of this Agreement, or because of an alleged dispute, breach, default or misrepresentation in connection with or related to this Agreement, the successful or prevailing party shall be entitled to recover reasonable attorney’s fees and other costs in connection with that action or proceeding, in addition to any other relief to which it or they may be entitled.

14.

Waiver. The waiver by either party of a breach of any provision of this Agreement by the other party shall not operate or be construed as a waiver of any subsequent breach by such other party.

The remainder of this page has been intentionally left blank

- 5 -

15.

Notices. All notices, requests, and other communications hereunder shall be deemed to be duly given if sent by U.S. mail, postage prepaid, addressed to the other party at the address as set forth herein below:

To the Company:

N-VIRO INTERNATIONAL CORPORATION

2254 Centennial Road
Toledo, Ohio 43617-1870
Phone: 419-535-6374

To the Consultant:

WEBRACADABRA INTERNET WORKS, LLC (a.k.a WiW, LLC)
(Doing Business As) Oregon Resource Innovations, d.b.a.
(a wholly owned subsidiary of WiW, LLC,)
Warren C. Dexter, President

1222 Ash St.

Lake Oswego, OR 97034

Phone – (503) 484-7845

Warren@OregonResourceInnovations.com

It is understood that either party may change the address to which notices for it shall be addressed by providing notice of such change to the other party in the manner set forth in this paragraph.

16.

Choice of Law, Jurisdiction and Venue. This Agreement shall be governed by, construed and enforced in accordance with the laws of the State of Oregon. The parties agree that Clackamas County, Oregon will be the venue of any dispute and will have jurisdiction over all parties.

17.

Arbitration. Any controversy or claim arising out of or relating to this Agreement, or the alleged breach thereof, or relating to Consultant's activities or remuneration under this Agreement, shall be settled by binding arbitration in Clackamas County, OR in accordance with the applicable rules of the American Arbitration Association, Commercial Dispute Resolution Procedures, and judgment on the award rendered by the arbitrator(s) shall be binding on the parties and may be entered in any court having jurisdiction.

18.

Complete Agreement. This Agreement contains the entire agreement of the parties relating to the subject matter hereof and supersedes any prior written and/or oral agreements relating to the subject matter hereof. This Agreement and its terms may not be changed orally but only by an agreement in writing signed by the party against whom enforcement of any waiver, change, modification, extension or discharge is sought. This Agreement is binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns.

SIGANTURES APPEAR ON FOLLOWING PAGE

- 6 -

IN WITNESS WHEREOF, the parties have executed this Agreement as of the day and year first above written.

AGREED TO:

Company:

N-VIRO INTERNATIONAL CORPORATION

By:

/s/ Timothy R. Kasmoch

Name:

Timothy R. Kasmoch

Title:

CEO and Duly Authorized Agent

Consultant:

WEBRACADABRA INTERNET WORKS, LLC

(Doing Business As) Oregon Resource Innovations, d.b.a.

(a wholly owned subsidiary of WiW, LLC)

By:

/s/ Warren C. Dexter

Name:

Warren C. Dexter

Title:

President and Duly Authorized Agent

- 7 -

EX-31.1 3 nvic10q20130331_ex31z1.htm EXHIBIT 31.1 - CEO CERT UNITED STATES

Exhibit 31.1

CERTIFICATION

I, Timothy R. Kasmoch, certify that:

I have reviewed this quarterly report on Form 10-Q of N-Viro International Corporation;

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(s) 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

The registrant’s other certifying officer(s) 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.

Dated: May 20, 2013

/s/ Timothy R. Kasmoch

Timothy R. Kasmoch

President and Chief Executive Officer

EX-31.2 4 nvic10q20130331_ex31z2.htm EXHIBIT 31.2 - CFO CERT UNITED STATES

Exhibit 31.2

CERTIFICATION

I, James K. McHugh, certify that:

I have reviewed this quarterly report on Form 10-Q of N-Viro International Corporation;

(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.

Dated: May 20, 2013

/s/ James K. McHugh

James K. McHugh

Chief Financial Officer

EX-32.1 5 nvic10q20130331_ex32z1.htm EXHIBIT 32.1 - CEO SECTION 906 UNITED STATES

Exhibit 32.1

Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of N-Viro International Corporation (the “Company”) on Form 10-Q for the period ending March 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Timothy R. Kasmoch, Chief Executive Officer, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

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

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

/s/ Timothy R. Kasmoch

Timothy R. Kasmoch, President and Chief Executive Officer

May 20, 2013

EX-32.2 6 nvic10q20130331_ex32z2.htm EXHIBIT 32.2 - CFO SECTION 906 UNITED STATES

Exhibit 32.2

Certification of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of N-Viro International Corporation (the “Company”) on Form 10-Q for the period ending March 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, James K. McHugh, Chief Financial Officer, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

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

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

/s/ James K. McHugh

James K. McHugh, Chief Financial Officer

May 20, 2013

EX-101.INS 7 nvic-20130331.xml XBRL INSTANCE DOCUMENT

783204

988835

938913

850019

-155709

138816

501820

488552

-657529

-349736

60755

4821

375

195

-4092

-25389

-20309

31649

-19385

-625880

-369121

-625880

-369121

-0.09

-0.06

6596167

6090145

90000

0.01

2000000

0.01

35000000

6889111

6664087

123500

22075

52625

209320

209181

266779

283380

17418

17182

33527

78849

302239

343480

851358

984697

940771

993971

314263

359841

2106392

2338509

102747

188902

200000

450908

446816

310000

370000

773172

597426

27003

106127

81343

1969957

1911490

77664

92014

382677

384291

2430298

2387795

68891

66641

29157627

28630416

-28865534

-28061453

360984

635604

684890

-323906

-49286

2106392

2338509

Note 1.            Organization and Basis of Presentation              The accompanying consolidated financial statements of N-Viro International Corporation (the Company) are unaudited but, in management's opinion, reflect all adjustments (including normal recurring accruals) necessary to present fairly such information for the period and at the dates indicated.  The results of operations for the three months ended March 31, 2013 may not be indicative of the results of operations for the year ending December 31, 2013.  Since the accompanying consolidated financial statements have been prepared in accordance with Article 8 of Regulation S-X, they do not contain all information and footnotes normally contained in annual consolidated financial statements; accordingly, they should be read in conjunction with the consolidated financial statements and notes thereto appearing in the Company's Form 10-K for the period ending December 31, 2012.               The financial statements are consolidated as of March 31, 2013, December 31, 2012 and March 31, 2012 for the Company.  All intercompany transactions were eliminated.   In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management makes 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, as well as the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.  There have been no changes in the selection and application of significant accounting policies and estimates disclosed in Item 8 Financial Statements and Supplementary Data of our Annual Report on Form 10-K for the year ended December 31, 2012.   The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  The Company has negative working capital of approximately ($1,119,000) at March 31, 2013, and has incurred negative cash flow from operating activities for the three months ended March 31, 2013.  Moreover, the Companys line of credit expires in August 2013 and the Company has minimal borrowing availability under the line of credit.  The Company has borrowed money from third parties and a related party and expects to be able to generate future cash from the exercise of common stock warrants and new equity issuances.  In 2012 the Company modified all outstanding common stock warrants at that time to reduce their weighted average exercise price of $2.00 per share to $1.00 per share for all warrants, and in 2013 further modified all outstanding warrants to enhance their exercisability.  In addition, the Companys operations in Florida, which now represent approximately 98% of the Companys revenue, could be suspended temporarily or permanently by its landlord for perceived on-site issues with material storage or for other issues deemed in the best interest of the county and in conformance with the lease agreement.  The Company considers its relationship with the landlord to be satisfactory overall, and is working to improve this relationship in the future.  These factors raise substantial doubt as to the Companys ability to continue as a going concern.  The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Note 2.            Long-Term Debt and Line of Credit               During the first quarter of 2013, the Company had a line of credit with Monroe Bank + Trust, or the Bank, up to $400,000 bearing interest at the Wall Street Journal Prime Rate (3.25% at March 31, 2013) plus 0.75%, but in no event less than 5.00%, and secured by a first lien on all assets (except equipment) of the Company.  In August 2012 it was renewed with a new maturity date of August 15, 2013.  Two certificates of deposit totaling $141,874 from the Bank are held as a condition of maintaining the line of credit.  At March 31, 2013, the Company had $90,000 of borrowing capacity under the credit facility.               In December 2012, the Company borrowed $25,000 from a stockholder to provide operating capital.  The Note Payable was for a term of three months at an interest rate of 12%.  In February 2013, the stockholder converted the Note Payable to common stock at the fair market value of the stock at the time of conversion.               In November 2012, the Company received a Notice and Demand of Payment Withdrawal Liability from Central States Southeast and Southwest Areas Pension Fund (the Notice), the pension trustee that was funded by the Company for the benefit of its former employees at its City of Toledo operation.  The Notice demands a payment of $412,576, payable monthly over 20 years at an interest rate of approximately 2.8% at $2,250 per month, or approximately $27,000 per year.  Payments at the end of the 20 year period would total $540,065.               In 2011 the Company borrowed $200,000 with a Promissory Note payable to a related party of Timothy Kasmoch, the Companys President and Chief Executive Officer, at 12% interest prepaid for a period of three months, renewable for an additional three months by the prepayment of additional interest and secured by certain equipment.  Mr. Kasmoch has personally guaranteed the repayment of this Note.  The Company extended the Note on all four due dates during 2012 and again on January 30 and April 30, 2013, and is now due July 30, 2013.  The Company expects to extend the Note on or before the due date but pay the Note in full during 2013.   From the beginning of 2006 through first quarter 2013, the Company has borrowed a total of $1,677,100 from ten lenders to purchase processing and automotive equipment.  As of March 31, 2013, a total of six term notes are outstanding, ranging from 6.2% to 8.8% interest for terms ranging three to five years, monthly payments totaling approximately $15,000 and all secured by equipment.  The total amount owed on all equipment-secured notes as of March 31, 2013 was approximately $165,000 and all notes are expected to be paid in full on the applicable maturity date, the last of which is in March 2016.   In 2009 the Company approved an offering of up to $1,000,000 of Convertible Debentures (the Debentures), convertible at any time into our unregistered common stock at $2.00 per share.  The Debentures were issuable in $5,000 denominations, are unsecured and have a stated interest rate of 8%, payable quarterly to holders of record.  The Company has timely paid all accrued interest due to all Debenture holders of record as of each quarter-end date starting in July 2009.  At any time, the Company may redeem all or a part of the Debentures at face value plus unpaid interest.   During 2009 the Company issued $765,000 of Debentures to a total of twenty-three accredited investors, and one investor converted $10,000 of Debentures into unregistered common stock.  During 2010 the Company issued $55,000 of Debentures, and three investors converted a total of $90,000 of Debentures into unregistered common stock.  The Debentures matured at June 30, 2011, however fifteen investors holding Debentures totaling $365,000 elected to replace them with new ones that now mature at June 30, 2013 but are not payable until the 10th business day of July.  All other features of the expired Debentures remained the same in the replacement ones, except for the new maturity date.  Of the four investors totaling $355,000 who did not replace their existing Debentures with new ones, two investors totaling $215,000 had their Debentures repaid; one investor converted $50,000 into unregistered common stock (at June 30, 2011) and one holding $90,000 of Debentures has not made a final decision.  As of March 31, 2013, the Company held $455,000 of Debentures.   Because the fair market value of the Companys common stock (the underlying security in the Debentures) may have been above the conversion price of $2.00 per share at the date of issuance, the Company was required under GAAP to record a discount given for certain (now) expired Debentures sold, which totaled $184,975.  The discount was then required to be amortized as a period expense over the periods the Debentures were scheduled to be outstanding, which averaged 20 months, through the maturity date of June 30, 2011.  Amortization expense on these expired Debentures for each of the three months ended March 31, 2013 and 2012 was zero.   For periods subsequent to June 30, 2011, the Company is required under GAAP to record a discount for certain Debentures replaced, which totals $32,737 and was recorded as a gain on debt modification during the quarter ended June 30, 2011.  The discount is required to be amortized as a period expense over the next eight quarters the Debentures are scheduled to be outstanding.  Amortization expense for each of the three months ended March 31, 2013 and 2012 was $4,092.

Note 3.            Commitments and Contingencies   In February 2013, the Companys Board of Directors received a letter from counsel on behalf of one of our stockholders (Counsel letter), demanding a review by the Board of option plan issuances in 2010 and 2011 to members of management.  In response, the Board formed a Special Committee to evaluate the 2004 and 2010 Stock Option Plans for the issuances in 2010 pursuant to the multi-year employment agreements with Messrs. Kasmoch, Bohmer and McHugh under the 2004 Option Plan, and the 2011 award to Mr. Kasmoch under the 2010 Option Plan.  The Special Committee and the Board finished reviewing the awards in May 2013, sent a letter in reply to the Counsel letter and anticipate a satisfactory resolution will be reached with the stockholder, avoiding any potential legal proceedings.  If the stockholder elects to proceed even after analyzing the reply of the Special Committee and the Board, in that instance the Company would vigorously defend against such action.   The Companys executive and administrative offices are located in Toledo, Ohio.  In April 2011, the Company signed a 68 month lease with Deerpoint Development Co., Ltd.  The total minimum rental commitment for the year ending December 31, 2013 is $30,600 and for the years 2014 through 2016 is $40,800 each year.  The total rental expense included in the statements of operations for the three months ended March 31, 2013 and 2012 is approximately $10,200 and $9,300, respectively.  The Company also leases various office equipment on a month-to-month basis.   In October 2010, the Company began to lease property in Emlenton, Pennsylvania under a lease with Allegheny-Clarion Valley Development Corporation, for one year.  After September 2011, the Company operated under a month-to-month lease agreement, for a reduced rate.  The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $3,000.   In June 2009, the Company began to maintain an office in West Unity, Ohio under a lease with D&B Colon Leasing, LLC, for one year.  In June 2010, the Company renewed the lease for an additional year through May 31, 2011, and is currently operating under a month to month lease.  The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $7,500.   The Company maintains an office in Daytona Beach under a lease with the County of Volusia, Florida, which was renewed in March, 2009 for five years.  The total minimum rental commitment for the year ending December 31, 2013 is $48,000 and for 2014 is $12,000.  The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $12,000.               Management believes that all of the Companys properties are adequately covered by insurance.   The Company operates in an environment with many financial risks, including, but not limited to, major customer concentrations, customer contract termination provisions, competing technologies, infringement and/or misappropriation of intellectual property rights, the highly competitive and, at times, seasonal nature of the industry and worldwide economic conditions.  Various federal, state and governmental agencies are considering, and some have adopted, laws and regulations regarding environmental protection which could adversely affect the business activities of the Company.  The Company cannot predict what effect, if any, current and future regulations may have on the operations of the Company.   From time to time the Company is involved in legal proceedings and subject to claims which may arise in the ordinary course of business.  The Company is not aware of any legal proceedings or material claims at this time.

Note 4.            New Accounting Standards   Accounting Standards Updates not effective until after March 31, 2013 are not expected to have a significant effect on the Companys consolidated financial position or results of operations.

Note 5.            Segment Information   During 2010, the Company determined that it currently operates in one segment based on the financial information upon which the chief operating decision maker regularly assesses performance and allocates resources.  The chief operating decision maker is the Chief Executive Officer.

Note 6.            Basic and diluted income (loss) per share   Basic and diluted income (loss) per share is computed using the treasury stock method for outstanding stock options and warrants.  For the three months ended March 31, 2013 and 2012 the Company incurred a net loss.  Accordingly, no stock options or warrants have been included in the computation of diluted loss per share as the impact would be anti-dilutive.

Note 7.            Common Stock   In July 2010, the Company executed a Purchase Agreement, License and Development Agreement and Registration Rights Agreement (the Agreements), with VC Energy I, LLC of Las Vegas, NV, or VC Energy.  Concurrently, the Company sold VC Energy 200,000 shares of the Company's unregistered common stock at a price of $2.50 per share, issued VC Energy 200,000 warrants exercisable at $2.75 per share, and also granted VC Energy an option to acquire another 400,000 shares of the Companys unregistered common stock at a price of $2.50 per share, and 400,000 warrants exercisable at $2.75 per share.   In September 2010, the Company executed Amendment Number 1, effective September 15, 2010 (the Amendment) to the Purchase Agreement with VC Energy.  The purpose of the Amendment was to modify certain of the purchase terms in the Purchase Agreement, and VC Energy exercised its option to purchase 200,000 shares of the Companys common stock for $500,000 which VC Energy paid for by delivering its unsecured promissory note to the Company for $500,000, payable in installments over a 12 month period, with the first $200,000 of such installments due bi-weekly between September 30, 2010 and December 30, 2010 and the final $300,000 due September 15, 2011.  The promissory note provided for acceleration in the event of default and a default interest rate of 8% per annum.  The Company also delivered 200,000 warrants to purchase shares of its common stock at an exercise price of $2.50 per share.  Under the Amendment, the Company transferred all 200,000 shares and 200,000 warrants to an Escrow Agent, and the shares and warrants were to be released ratably to VC Energy as installments payments due the Company were received.  VC Energy made all installment payments due through December 2010, and the escrow agent delivered 80,000 shares and 80,000 warrants to VC Energy, with the remaining shares and warrants continuing to be held by the escrow agent.  In addition, VC Energys option to purchase the remaining 200,000 shares of the Companys common stock was extended to December 31, 2010 and then a second time to March 1, 2011, on the same terms as the original Purchase Agreement.  VC Energy did not exercise the purchase option for the additional 200,000 shares on or before March 1, 2011.  At each extension date, the Company recorded a deemed dividend for the increase in value of the purchase option as a reduction to Accumulated Deficit and an increase to the Additional Paid In Capital accounts.   In August 2011, the Company and VC Energy signed a Termination Agreement and terminated the License and Development Agreement dated June 29, 2010, the Promissory Note dated September 15, 2010 and the Escrow Agreement dated September 15, 2010.  Included in these agreements was VC Energys option to purchase the unpaid balance of 120,000 shares of the Companys common stock for $300,000.  All other agreements between the Company and VC Energy remained in force, except to the extent the provisions contained in them are inconsistent with the terms and conditions of the Termination Agreement.  In September 2011, the Company cancelled the 120,000 shares of common stock that were returned by operation of the Termination Agreement.   In April 2012, the Company and VC Energy terminated the remaining agreements in effect, and VC Energy waived certain provisions regarding the remaining warrants held, including the removal of the down-round provision, and subsequently assigned those warrants to other, non-VC Energy holders.  As a result, the Company was no longer be required to account for the future changes in the Companys stock price after the second quarter of 2012, with regards to the warrants previously held by VC Energy.   In both the VC Energy Agreements and the Amendment, the Company accounted for the warrants issued within the transaction with a provision that protects holders from declines in the stock price (down-round provisions) as a derivative security at fair value with future changes in fair value recorded in earnings.  As of March 31, 2013, the Company has recorded a liability of $-0- to reflect the fair value of the outstanding warrants and the removal of the down-round provision.  However, through the second quarter of 2012, the Company was periodically required to re-measure the fair value of the remaining warrants at the Balance Sheet date, with adjustments in the value recorded through the income statement as a gain or loss.  During the three months ended March 31, 2013 and 2012, the Company recorded a gain of $-0- and $4,800, respectively, on the revaluation and partial cancellation from the two issuances of the warrants to the end of the period.   In December 2010, the Company executed a Financial Public Relations Agreement with Strategic Asset Management, Inc., or SAMI.  The Company engaged SAMI as its non-exclusive financial public relations counsel for a term of three years.  For its services, the Company issued SAMI 150,000 shares of the Company's unregistered common stock.  The Company is recording a non-cash charge to earnings of approximately $305,000 ratably over a 36-month period starting in December 2010.  For each of the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $25,400.   In August 2011, the Company issued 100,000 shares of common stock and granted 100,000 stock warrants to SAMI for additional services performed in connection with the December 2010 Financial Public Relations Agreement.  To reflect the entire value of the stock and warrants issued, the Company is taking a non-cash charge to earnings of $285,700 through December 2013, the ending date of the agreement.  For each of the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $23,800.   In October 2012, the Company issued 300,000 shares of common stock and granted 150,000 stock warrants to SAMI to extend the period of services performed in connection with the December 2010 Financial Public Relations Agreement for an additional two years, through December 2015.  To reflect the entire value of the stock and warrants issued, the Company will take a non-cash charge to earnings of $421,300 starting in 2013, over a 36 month period.  For the three months ended March 31, 2013 the charge to earnings was approximately $57,000.   In December 2010, the Company executed a Consulting Agreement, with SLD Capital Corporation, or SLD.  The Company engaged SLD to provide business consulting services for a term of eighteen months.  For its services, the Company issued SLD 110,000 shares of the Company's unregistered common stock.  The Company recorded a non-cash charge to earnings of approximately $334,000 ratably over an 18-month period starting in December 2010.  For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $55,700, respectively.   In November, 2011, the Company executed a Consulting Agreement with Rakgear, Inc.  The Company engaged Rakgear to provide business consulting services for a term of one year.  For its services, the Company issued Rakgear 50,000 shares of the Company's unregistered common stock.  The Company recorded a non-cash charge to earnings of $73,000 ratably over a 12-month period starting in November 2011.  For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $18,000, respectively.   In February 2012, the Company issued 15,000 shares of unregistered common stock to Financial Insights, for investor relations services for a three month period.  The Company recorded a non-cash charge to earnings of $19,500 during the three months ended March 31, 2012 for these shares.  In July 2012, Financial Insights returned all of these shares of common stock to the Company as part of an agreement and the Company reversed this charge to earnings in the third quarter of 2012.   In March 2012, the Company issued 80,000 shares of unregistered common stock to Newport Coast Securities for financial and investor relations services for a three month period.  To reflect the entire value of the stock issued, the Company recorded a non-cash charge to earnings of $104,000 ratably during the subsequent three month period.  For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $34,700, respectively   In August 2012, the Company issued 60,000 shares of unregistered common stock to Equiti-trend Advisors LLC/JT Trading, LLC for public relations and corporate communication services.  To reflect the entire value of the stock issued, the Company is recording a non-cash charge to earnings of $75,000 ratably through January 2013, the ending date of the agreement.  For the three months ended March 31, 2013 the charge to earnings was approximately $14,500.   In December 2012, the Company borrowed $25,000 from a stockholder to provide operating capital.  The Note Payable was for a term of three months at an interest rate of 12%.  In February 2013, the stockholder converted the Note Payable to 24,760 shares of common stock, priced at the fair market value of the stock at the time of conversion.   In January 2013, the Company issued 70,000 shares of unregistered common stock to Webracadabra Internet Works, LLC, dba Oregon Resource Innovations, for financial consulting services to be performed over a six month period.  To reflect the entire value of the stock issued, the Company is recording a non-cash charge to earnings of $70,000 ratably through July 2013, the ending date of the agreement.  For the three months ended March 31, 2013 the charge to earnings was approximately $14,500.  A copy of this agreement is included in this Form 10-Q as Exhibit 10.1.

Note 8.            Stock Options   The Company records compensation expense for stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes valuation model.  The Company uses historical data among other factors to estimate the expected price volatility, the expected option term and the expected forfeiture rate.  The risk-free rate is based on the U.S. Treasury yield curve in effect at the date of grant for the expected term of the option.   In addition to its first stock option plan approved in 1993, the Company has a stock option plan approved in May 2004, amended in June 2008 and again in August 2009 (the 2004 Plan), for directors and key employees under which 2,500,000 shares of common stock may be issued.  The Company also has a stock option plan approved in July 2010 (the 2010 Plan), for directors and key employees under which 5,000,000 shares of common stock may be issued.  Unless otherwise stated in the stock option agreement, options are 20% vested on the date of grant, with the balance vesting 20% per year over the next four years, except for directors whose options vest six months from the date of grant.  Options were granted in 2011 from the 2010 Plan at the approximate market value of the stock at date of grant, as defined in the plan.   Pursuant to their respective five-year employment agreements, in March 2010 a total of 890,000 stock options were granted to the three executive officers of the Company.  Twenty percent of the options vested immediately on the date of grant, with the balance of the options to vest in equal annual installments over the next four years on the anniversary date of the original grant.  These options were granted pursuant to the 2004 Plan, are for a period of ten years and are intended as Incentive Stock Options.  To reflect the value of the stock options granted for the employment services provided, the Company is taking a charge to earnings totaling approximately $2,358,000 through March 2014.  For each of the three months ended March 31, 2013 and 2012 this charge was $117,900.

Note 9.            Stock Warrants   The Company accounts for stock warrants based on the estimated fair value of the warrants on the date of grant using the Black-Scholes valuation model.  The Company uses historical data among other factors to estimate the expected price volatility, the expected warrant term and the expected forfeiture rate.  The risk-free rate is based on the U.S. Treasury yield curve in effect at the date of grant for the expected term of the warrant.               In March 2012, the Board of Directors approved a plan to automatically extend to two holders of Company warrants the expiration date of the warrants by one (1) year.  All other terms and conditions of each warrant remain unchanged.  The two holders are Timothy R. Kasmoch, President and CEO of the Company, and, Strategic Asset Management Co, Inc., holders of 50,000 and 120,000 warrants, respectively, and extended to March 22, 2013 and March 26, 2013, respectively.  The incremental fair value associated with the extension of the warrant expiration dates was determined using the Black-Scholes model and was recorded as a deemed dividend to common stockholders in the Statement of Stockholders Equity.  For the three months ended March 31, 2012, the deemed dividend was $105,329.  Additional information is available in the Form 8-K filed by the Company on March 27, 2012.   In February 2013, the Board of Directors approved a plan to modify all Company warrants by offering any warrant holder who exercises a replacement warrant.  All other terms and conditions of all outstanding warrants remain unchanged.  In February and March 2013, five warrant holders exercised a total of 127,264 warrants at $1.00 and were issued a total of 127,264 shares of unregistered common stock and 127,264 replacement warrants.  All of the proceeds from the exercises were used in operations.  The incremental fair value associated with the exercises and concurrent issuances of replacement warrants was determined using the Black-Scholes model and has been recorded as a deemed dividend to common stockholders in the Statement of Stockholders Equity, for $178,200.

Note 10.          Income Tax               For the three months ended March 31, 2013 and 2012, we are fully reserving our deferred tax asset value to zero as we have not recognized the future tax benefit of current or prior period losses due to our history of operating losses.  Accordingly, our effective tax rate for each period was zero.

Note 11.          Subsequent Events   In April 2013, the Company issued 150,000 shares of unregistered common stock and 150,000 warrants to purchase unregistered common stock to Rakgear, Inc., for financial consulting services to be performed for one year.  To reflect the entire value of the stock and warrants issued, the Company expects to take a non-cash charge to earnings of approximately $488,000 ratably over the subsequent 12 months through March 2014, the ending date of the agreement.

52625

44498

-13952

-3550

91211

-236

-139

-187

-7500

-4628

-2500

-5003

81024

123910

985

-60000

-75505

-108588

-11595

-107603

-30550

-30129

52625

44498

22075

14369

27682

27843

70000 0 3600 0 25000 0 10-Q 2013-03-31 false N-VIRO INTERNATIONAL CORPORATION 0000904896 --12-31 6919456 Smaller Reporting Company Yes No No 2013 Q1 0000904896 2013-01-01 2013-03-31 0000904896 2013-05-14 0000904896 2012-01-01 2012-03-31 0000904896 2013-03-31 0000904896 2012-12-31 0000904896 2011-12-31 0000904896 2012-03-31 shares iso4217:USD iso4217:USD shares EX-101.CAL 8 nvic-20130331_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT EX-101.DEF 9 nvic-20130331_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT EX-101.LAB 10 nvic-20130331_lab.xml XBRL TAXONOMY EXTENSION LABELS LINKBASE DOCUMENT Note 7. Common Stock OPERATING EXPENSES Note 10. Income Tax Note 1. Organization and Basis of Presentation Net Decrease in Cash and Cash Equivalents Increases from restricted cash Less treasury stock, at cost, 123,500 shares Pension plan withdrawal liability - long-term Accounts payable Selling, general and administrative Entity Voluntary Filers Non-cash investing and financing activities: Total stockholders' deficit TOTAL LIABILITIES TOTAL ASSETS REVENUES Note 2. Long-term Debt and Line of Credit Cash Flows From Investing Activities TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT LOSS BEFORE INCOME TAXES Entity Well-known Seasoned Issuer Proceeds from stock warrants exercised COMMITMENTS AND CONTINGENCIES Cash - Restricted GROSS PROFIT COST OF REVENUES Note 11. Subsequent Events Note 5. Segment Information Note 3. Commitments and Contingencies Supplemental disclosure of cash flows information: Common stock, issued (in shares) Common stock, par value (in dollars per share) CURRENT ASSETS (parenthetical) Accumulated deficit Current maturities of long-term debt Intangible and Other Assets, Net Interest expense Current Fiscal Year End Date Proceeds from sale of property and equipment Note payable - related party Entity Filer Category Cash and Cash Equivalents - Ending Cash and Cash Equivalents - Ending Principal payments on long-term obligations Common stock, $.01 par value - Authorized - 35,000,000 shares - Issued - 6,889,111 shares in 2013 and 6,664,087 shares in 2012 Convertible debentures, net of discount CURRENT LIABILITIES Amendment Flag Preferred stock, issued (in shares) Amortization of discount on convertible debentures Gain on market price change of warrants issued CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) Document Fiscal Year Focus Document Type Note 4. New Accounting Standards Cash paid during the three months for interest Cash and Cash Equivalents - Beginning Cash and Cash Equivalents - Beginning Increase to Note Receivable Condensed Consolidated Statements of Cash Flows (unaudited) Treasury stock, at cost (in shares) Preferred stock, $.01 par value, Authorized - 2,000,000 shares - Issued - -0- shares in 2012 and 2011 Accrued liabilities Line of credit Accounts Receivable - Trade OTHER INCOME (EXPENSE) The Company issued common stock with a fair value of $70,000 as part of a consulting contract. Net cash used by financing activities Proceeds from stock options exercised Preferred stock, authorized (in shares) Pension plan withdrawal liability - current Property and Equipment, Net Deferred costs - stock and warrants issued for services Net Loss Interest income Document Fiscal Period Focus Entity Registrant Name Document and Entity Information: Note 9. Stock Warrants Note 8. Stock Options STOCKHOLDERS' DEFICIT (parenthetical) Additional paid-in capital Long-term debt, less current maturities CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) Basic and diluted loss per share Document Period End Date Note 6. Basic and Diluted Income (loss) Per Share The Company issued common stock with a fair value of $25,000 as part of debt refinancing. Gain on extinguishment of liabilities Entity Central Index Key Cash Flows From Financing Activities Net Cash Used in Operating Activities Common stock, authorized (in shares) Total Stockholders Equity before treasury stock STOCKHOLDERS' DEFICIT Weighted average common shares outstanding - basic and diluted (in shares) Entity Common Stock, Shares Outstanding Notes The Company issued common stock with a fair value of $3,600 as part of a consulting contract. Net repayments on line-of-credit Allowance for doubtful Accounts Receivable, current Total current liabilities Cash - Unrestricted Federal and state income taxes Total Current Assets Total Other Income (Expense) Net cash provided (used) in investing activities Purchases of property and equipment Purchases of intangible assets Preferred stock, par value (in dollars per share) Prepaid expenses and other assets Accounts Receivable - Other OPERATING LOSS Entity Current Reporting Status EX-101.PRE 11 nvic-20130331_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT EX-101.SCH 12 nvic-20130331.xsd XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 000090 - Disclosure - Note 4. New Accounting Standards link:presentationLink link:definitionLink link:calculationLink 000130 - Disclosure - Note 8. Stock Options link:presentationLink link:definitionLink link:calculationLink 000160 - Disclosure - Note 11. Subsequent Events link:presentationLink link:definitionLink link:calculationLink 000070 - Disclosure - Note 2. Long-term Debt and Line of Credit link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (USD $) link:presentationLink link:definitionLink link:calculationLink 000110 - Disclosure - Note 6. Basic and Diluted Income (loss) Per Share link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) (USD $) link:presentationLink link:definitionLink link:calculationLink 000050 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $) link:presentationLink link:definitionLink link:calculationLink 000140 - Disclosure - Note 9. Stock Warrants link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000100 - Disclosure - Note 5. Segment Information link:presentationLink link:definitionLink link:calculationLink 000080 - Disclosure - Note 3. Commitments and Contingencies link:presentationLink link:definitionLink link:calculationLink 000150 - Disclosure - Note 10. Income Tax link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $) link:presentationLink link:definitionLink link:calculationLink 000060 - Disclosure - Note 1. Organization and Basis of Presentation link:presentationLink link:definitionLink link:calculationLink 000120 - Disclosure - Note 7. Common Stock link:presentationLink link:definitionLink link:calculationLink GRAPHIC 13 nvic20130331_10q001.jpg IMAGE begin 644 nvic20130331_10q001.jpg M_]C_X``02D9)1@`!`0$`W`#<``#_VP!#``(!`0$!`0(!`0$"`@("`@0#`@(" M`@4$!`,$!@4&!@8%!@8&!PD(!@<)!P8&"`L("0H*"@H*!@@+#`L*#`D*"@K_ MVP!#`0("`@("`@4#`P4*!P8'"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H* M"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@K_P``1"`"D`@`#`2(``A$!`Q$!_\0` M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4% M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D* M%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#]_****YP" M@D`9-,D)!`#8K#^(WQ(\%_"SP==^-O'GB>TTO3;--TUW=2@`>BJ.K,>@4`DG MH*4G&$'*3LEW$VEJS<>15&XG%>,?'?\`;C^!?P.OAX4GU.X\1>*)I1%:^%?# M40NKQY2P? MO"S`;EB!)\M,YY^\W60EVZ#J>U:ZQ(HPHQDTX`#H*]BEAXTMV MY/N]_P#)?)&\5:-@HHHKH&%%%%`!1110`4444`%%%%`!1110`4444`%%%%`! M1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%% M%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%(6([4M9OB?Q1H M/@[0+[Q1XFU2*SL-.MGGO+F=]JQ1J"S,3]!1S0BKR=D!S_QQ^-O@#X`_#R]^ M)/Q'U=;2PLU^1% M-,E=/#>F.VT%.0;AU!.9'&,\G:,*.Y/W#_P2I_8\3X+_``TB^,WC;1POB;Q3 M;AX%EC^:QL&Y2/GD,^%=O^`CM7YWB<96XKS7ZE0;5"/Q-=5_6RZGERJSQE?V M<5[JW\SUS]D']D/P#^R=\.D\+^'$2[U>\57UW6Y8@);R7'0?W8UR0J=AR

G&,8QLEH%%%%:#"BBB@`HHHH`*** M*`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH M`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@` MHHHH`****`"BBB@!LC%5W#'OFOSR_P""P_[6TTM^G[+?@75"$1([KQ=)`_4G M#0VQQVQ^\8?[@]:^W?CY\5]#^!WP@\0?%7Q!S;Z)ITEP(LG,T@&(XACNSE5_ M&OPS\;^-?$'Q)\9ZEX\\4WLD^HZQ?R7=W*[9)=V)X]`,X`[``5\5QIFLL'A% MA*;]Z>_E'_@GG9C7=.GR1W9[!_P3\_9T'[1_[1VF>']6LFET+2?^)EKPP=K0 MQD;(B?\`;D**>^W=Z5^S-LB00QP1*%14`557``QZ=J^1/^"-GP6C\#?L\7GQ M3U.Q5-0\7ZDSQN0,BS@)CC&0.[^:?3!%?8&`.@Z=*[N$.+'2=5L97EN[>\@1OMT>SB-&=65&W#J<`YQD5CB:KP^'E447*W M1;B;LKGKM%?D3K'_``4C_;G\/ZM=:#K?Q.FM;RRN'@N[:71[4-%(C%60_N^H M((_"N@^#'_!57]HSP]\3-)U'XN^,1K/AS[0(]7LUT^)'\EN"ZE%!W+PP'0X( M[U\C'CG*'75.<91N[:I:>NO0Y%C:3=M4?JM15#PSKVE>*-#MO$6A7\5U8WL" M36ES`^Y)8V`*L#W!!S5^OLTU)73NCL"BBBF`445X]^WM\3/&OP<_94\4_$GX M>:J+'6--%E]CNS$K[/,O8(F^5L@Y1V'XUAB:\,+AIUI;13?W*XI248ML]AR/ M6BOS2_8J_;S_`&I/BW^U!X2^'?CKXD&]TG4[N9+RV.G6Z>8JV\KCE4!'S*IZ M]J_2N-=H(QWK@R;-\/G6'E6HII)VU,Z-:->',AU%%%>L:A1110`44=:\N_:E MM_VF3\.;B[_9EUG1;?5X(7>2#4[(R2S@#($#EMB/QQO1@2>HK*O5]A1=3EGV3^S7_`,%`OV?OVEM3A\->&]8N=,\02QETT/5(=LD@5'QUNOV?OV:O$'C'1M0-OK%Q&MCHCJ?F%Q*=N\<=4 M3>__``"L,5B*6#PTJ]3X8IM_(4FHQTT5^0_PN_;F_;F\8>/-(\$^'?C9? M75[JVI06=I'=6L#AGD<*,[H^1SGZ"OTX^,VN?&SP3\*_[2^#?A&T\5^([<0J M;+4;M+<3KC$C[OD7=GG;\HY[=*\?*N(,-F]"I6I0DHPWNEK?HK-W9C2Q$*J; M2=D>@45^9OCG_@KA^V%X7U^]\+:O\.O"VBW]E(T5Q9WFE7)FA<'D',X!Q^(( MY%]OA:,GC:7-RI,_56BHXP0JCZ5F>.;+Q+?^#-6LO!5_%:ZO-IL\>EW M4XRD-PT;"-R,'(#[2>#TKZV3Y4WV^\[#7HK\LOCE^V%_P4>_9V\=3?#_`.)W MQ"-G>QQB6"2+3;22*XB)*K)&XCY4E2.<$8Y`KC?^'G7[:><_\+<;_P`%-K_\ M;KXROQQEN&J.G4IS36Z:6GXG'+&THR<6G=>1^O\`17Y`G_@IU^VH#A?BX^>^ M-(MO_C5"_P#!3S]M16#?\+=S@]])M<'_`,AUBN/\H?V)_'O^"MW[8VBW:S:AX@T/5XU&&M]0T2-5/OF$QMD?7'UKZ"^`W_``67\$>) MM0@T'X\>")/#[R.%_MG3)#/:C)ZO&1OC'N-_X5Z&"XRR/&3Y.=P?]Y67WZHT MCCWOK"\A66UN[64/'*C#(92.HK0KZI M--73NCJ33V"BBB@`HKG/B7\4O`/PA\+W7C;XC^);?2M,M!F6YNF(!/95`Y=C MV502:^%/C[_P69UR>\GT3]G;P7!#`F536]?C+R/VW)`"`OMN)[9':O*S3.LM MRB">(G9OHM7]QC5Q%*BKR9^AV0.IHR/45^+GC']N']KCQY=/+J?QZ\16P9BR MPZ3J#6*#)S@+;[,CV-8$?Q$_:6U"$:Y%XY\;SQD[OMBZE>LOUW[L&ODY\?X5 MO]U0E)>J7^9R_P!H0>T6?N%D'H:*_%3PC^VI^UAX)NA`.W`%?1OP(_X+*>.M'O(-(^/_@RVU6T+!9-8T<>3<(/[S1$E']PN MS\37;@^.&O@-I]T!)K%XVIZJJD9,$(*1*>>C2,S=.L/7@Y_.*RM9;Z] MALX0#)-*J(&.`23@5]"?\%5/B,_C_P#;-\16$=V)K?P[!;:5;LLFY1LC$D@' MH1+)("/5:\W_`&1/"B>.OVHO`/A9UC9)_%=DTJ2\K(B2K(RD'L51ABOQG/:\ MLSX@G%.ZYE%?+3_,^;Q4W6QW*N]C]J/@=X!MOA;$_#7PYLT"IHNA6MF<8RS M1Q*K,<<$E@23W)-=73(E*GKVI]?LD(*G!06R27W'T:5E8***#]*JPQ#NSPPJ MGKFO:5X=TR;6=;U2"SM+:,R7-UYKG?C7\:?`GP$\`ZA\2/B M-JZV>FV,62>"\KG[L48S\[L>`HY/X$U^2/[7O[=7Q7_:M\0RV][?2Z3X7@G) MTSPY;2?(!VDG(QYTG?GY5R0!WKPL\XAP634^6:YJCVBOS;Z(YL3BH8=6>Y]N M_';_`(+#?`CX,O\` M@LG^U7KUPS^&=,\-:);DD1QVVG/.X';+2N M?8NHW&IR+M'3\=SR9X[$2EH['ZV_\$OOVB/BI^TE$_$/C'XM:Y'?7UEXD-I M:M%:I$L<7V>)]N$`S\S$Y/-?3:DD9-?%W_!$FTN(?V>O$]S+&52;Q@YC8CAL M6L(./QK[14;1BOU?A^K5KY+1J57>36K>[U9[&%+EO84@'K36C5@02>1Z MTZD?[A^E>NFT;VN?D7_P5*\'VGA']LSQ$UA;)#%JMK:7X2/NSQ!78^Y=&)^M M?/'^>M?4/_!7G_D\&?\`[%RR_P#:E0_!/]D$_M"_L':W\0O!6F!_%GACQG>/ M;)&N7O[46EHSP<#)(R74>N1_%7X7F675<;GF*A16L7*5N]GJD>#4I.I7G&)Z ME_P2A_;6.BW,/[+_`,2M5"VL[L?"5[,?]7(3DVA/0`DED]\KW%?H:K$@'./]&T\ M1:9XSM3=$(ORB\CPL_;'.Z-\<\N>U?/?P=^)&I?"#XI:!\3=*)\[1-4BNL+D M;U5OG3(_O)N'/')K]1/^"I?P5_X6S^S!J6M6-F9-2\*2#5;,J"28U&V=>.@\ MHLWU05^2Q`Y&?P*]>O\`6OQ/BW`RRG/74IZ*=I*W>_\`F>%C(>QQ',NNI^]_ MA_6=-\0Z)::_I%VL]I>VZ36TR'AT=0RG\015VOF'_@E+\91\4?V8;+PU>W7F M:AX1N6TRXRV6,(^>`XZXV-LS_P!,CWS7T]7[!E^,CF&!IXA?:2?SZ_B>U3G[ M2FI=PHHHKL+$?TK\WO\`@L]\9FUWXC^'_@AI5T6@T*T.H:FJG(^TS?+&IYZK M&I/3I-7Z)^)M:L?#F@WFOZI=+!:V5M)/H_P1P9A4<* M/+W/HW_@C]\$QXZ^/%[\5]3MMUEX2L#]F8YP;R?*)VYVQB4^N2M?I^(U9`&' M7!X->"?\$V/@JWP6_98T6WU"V,>I:^3JVI!@00TJKY:'/3;$L8(XYS7OPZ5Z M_"^7/*\FIP:M*7O/U?\`DC;"TE2HI?,_-/\`X+3^$=$T?XU>&/$]C8I%<:IX M?=+V1!@RF&4["?U/(IJ_?'TIU?N;T9[JV/BS_@M#\.;+5?@KH'Q(M[#-[H_B!;:6YXRMM/$ M^5]QYB1_3)]:_-:OU:_X*[<_L>7I_P"H_8_^AFOREK\8XXH1CGS?\T8OYGD8 MY+V_R_4_4[]CG_@GI^S)IOP3\,^,/&?P\L_$NKZYH=M?W=UK*&5%,T:RA$B8 M[%"A@N<;CC)/->QWG[&W[*E];"VNOV?/"3(BX0#1(1M^A"\5H?LP_P#)N'P_ M_P"Q*TO_`-)(Z[L].*_4L%EN7QP=-*E'X5]E=EY'J0ITU&R2/C7]IC_@DG\' MO&&@W.L_`.-_#6N1Q%K>Q>Y>6QN6`)",'+-%D\;E.!_=]/S<\4>&->\%>)+[ MPCXITQ[/4=,NWMKVUE'S1R(<$?IU'7J*_>MXPW2ORS_X+"?#VR\)_M0V_BFQ MBBC_`.$CT&&YN$C!!:6-FB+GG&2J(.@^[GJ37Q'&G#^#H898W#046FDTMFGY M=SS\=048<\32_P""3_[5FL_#_P"*=O\`L_\`B;4WDT#Q).PTQ)7R+.]VLP"Y M/"R8VX'\6WU-?IT"V079L*!W)KICT-?FA_P5\_:1N_%OQ*MO MV>_#E^1I?AQ5GUA8Y.)KUURJL!U$<97'^T[=UKZ7/,VIY-ETJ[5WM%=WT_S9 MTUZGLJ;D>"_M8_M8?$+]J[X@R>*O%$S6NF6SLNBZ$DA,5G'ZD?Q2'^)NO88& M!78_L/?L$>+OVK]2;Q)K4\^C^#[&81W.IH@\V\<'!B@!RO&#N<\+QU/%>0_! MKX8ZS\:/BKH7PLT%2ESKFHI;K(`"(D))>0Y/(5`S'V%?MI\+OAWX9^%/@32_ MAYX+L%M=.TFS2"VB`YP!RS>K$Y))Y))-?F_#.42XDQ\\7CGS06_F]TO1'G8: MD\5-U*FQRWP9_9)_9[^!5C!;_#SX8Z;;7,2#?J<]N)KN1MN"S2OELGGH0.3@ M8KTD11@8"THW=\4M?K5+#X?#PY*4%%+HD>LDHJR//?C!^S'\"_CEILUA\2?A MMIM_)*"!?>0$N8SC`99EPZD>QK\T?VYOV`_$_P"RKJ@\5>&;F?5_!M[-L@OG M3,UC(>D4^!CD\*XX.,$`]?UOP1T/%8?Q(^'WACXI>"-4\`^,M.2[TS5;-K>Z MAD&^`-2PO":CILTA\B^AR,QN!W]&'*GD'L?V'^`/QS\&?M#_#+3?B= MX%O-]I>Q@36[L/,M9@,/"X'1E/Y]>]?C/\>/A%K/P)^+FN?"O7=[3:3>M%%. MPP+B`_-%*/\`>1E/XX[5[Y_P2E_:3N?A'\=(OA7KFH,-!\92+;B.23Y(;_I" MXSTW?ZL^I9?05\#PMG=;*`Q#]V3Y?\,K]/+HSSL'B)4JOLI;'ZI44T2A@ M2`>*<#D9K]>L>R?@M^T+XGN/%WQ[\:^)KVX222\\57\C-&,*?W[\BO0/^";. ME#7/VW?`5J""(=3DN1\V/]7;RO\`C]VO"[B>6ZN)+N=RTDKEW)/4DDD_F:]O M_P"";6K'1?VV_`%RI/[[57MR/^ND$B?UK\'P-257-:Y]8%17$@CB,C/M4X\.^']49O"/ABY>WTB-&PEU,ORO=$<9R=RKQ]SO\QKYR\T@ MDAAD]3CK_G-;'@SX<^)_&FG7OB"VBBL]&TQ5.J:Y?EH[2U)'RQ[L'?(W18UR M[8X!`)K`N)H%G=+.1I(@Y$;NFTL!WQDX_/N*_",?6Q&-Q,L16O>7?MT/DZ]: MM.KSSZEA9V!&1D5(LR-UXQ59),H#BNC^$7PS\2?&CXFZ+\+O"5JTE]K5\EM& M0N1$I.7E/^RJ@L?8&N6G1G5FH05VW9?,4)2G-174_6#_`()1>";KP9^QGX>N M;Q7676[R\U$QNH!5'F9$Z=04C5@?]JOI2L;P!X,T;X>>#-)\$>'X1'9:3I\- MI;)CD)&@49QW.,D]R36S7[[E^&^IX"G1?V4E^!]93A[.FH]@I&&5('I2T5U% MGY2?\%>B/^&P9^?^9F`DF"R^X8>E?/OP&^ M-_B_]GOXHZ9\4_!5R1<6,H%S!N(6ZMS]^%\=58<>QP>PK]I?B]\*O"?QK^'. MK?#+QM:";3M6M&AE`'S1L1\LBGLRMA@>Q`K\6?VA/@AXI_9Y^+.J_"KQ=&3- M83[K:Y5<)=V[?Q;DU;*<>L=A/=@W?_``R_R9GC:+HU%4B? ML_\`!+XP>#?CE\,=)^)_@O4%ELM4MP^T_?A?HT3CLRG@^XST-==D9QFOR;_X M)G_MC/\`L\?$T?#SQIJ)7PCXDN%6Y>4G987?`6X]E;Y5?_@)_A-?J_!.LZ"4 M8VD`JP.0:_0L@SFGG6`C-?&M)+S[_,]##5XXBES+?J2U\_?\%1R!^PSXW.>V MG?\`IQM:^@:^??\`@J3_`,F+^./IIO\`ZC/ MSS_X)OD?\-K^`A_T_P!Q_P"DD]?L<.I^M?CA_P`$WO\`D]OP'_V$+C_TDGK] MCE.1GUKYC@!?Y(Y\O_@?/]$+1117W!W!1110`4444`5-9TJQUO2[G M2-4M$GM[J%XIHI%#!D8$$$'U!K\0OVC/A1>?`WXX^)OA;=JP32=5E2R9OX[9 MCNA?J>L;*3[DCM7[BGC=GTK\ZO\`@M/\%SIGB+PW\>]+LPL>H0G2=590`/-3 M=)"[<=2AD7/_`$S4>E?%<\5E:Q$%[U-W\[/?_`#.''TN>ES=CAO\`@D1\ M9O\`A7O[2K_#S4+TKI_B_3VMU0N=OVR+]Y$V,==HE7_@0].?U0#H>C=\5^"G M@?Q=JG@'QGI/CK0Y3'>:/J<%[:MTQ)%('7/XK7[F_#7QII'Q*\`:-\0-`F62 MSUG38+RW92.%D0,`<=QG!]"*Y_#_`!OML#/"2>L'=+R?_!)R^I>DX-ZK\C?H MR!U-%,<`DCVYK[T]`^:/^"K'QL7X6?LN7GAS3;S9J/BVY72X`K$$0'YIVX[; M%*'_`*Z#KTK\Y_V0/@T_[0'[17AKX;"!S9W%^)]4=1]RUB'FR$_4+L[2`(T/NA%>R?\`!%CX M(&RT'Q#\?]5M?+3#S./9G*+G_`*9D5^58]?ZP\81H+6G3=GZ1 MU?WL\>;^M8Y16R/NNQM(K2W6UAA$<<:A415P%`'``[587@#Z445^JNW0]BUC M\Y/^"W;,OQ+\"X/_`#`[O_T7\1_ M`S8S_P`2.[_]')7R!\(/^2L^%_\`L8['_P!*(Z_$>)8_\9+4?]Z/Z'@XM_[8 M_5'[M+]X4^F+U'UI]?M^ZN>]:VA\N?\`!74C_ACN\.?^8_8_^AFOREW#UK]6 M?^"NW_)G%[_V,%C_`.AFORCK\>X[_P"1VO\`#$\3,)-5UZ?J?N+^S%_R;C\/ M_P#L2M+_`/22*N[KA/V8/^3ORS_`."Q7CW3_$G[4-GX6M)8W.@^'X8)V1C\LDC/,4/OM9#_ M`,"%?(98&_LKP_;S`S3/C"LXS^[C!ZL?PR:_ M('Q[X]\2?$_QKJ?Q$\87IN-3U>\DN;R5AU=R>`!V`PH'8`>E?"<=9I0EA(X* ME).;:;L]DCS\=7CR^S6XO@CPS?>-?&.E>#],'[_5-1AM86"DX>1P@/'NV3]* M_>:$;8U4]0*_,+_@DM^RMJGQ%^*<7[0?B;3G30?#$C?V8TB<7=\5(!&1R(P= MV1T?:.QK]/5`!&!CCI73P'E];#8*I7FK<[T3[+K]Y>7P<*+;ZE#Q3XAL?"WA MS4/$FI3*EMIUC+=7#NP4*D:%F))Z#`ZU^%GQ#\:W_P`1_'NM>/\`5Y&:ZUG5 M)[V=G/.Z5R^.@Z9Q@<"OV&_;LU^[\,_LA?$'5+*54D/AN:#+C(*R_NF'U*N0 M/5XA5Y.O1PZ>B3E][LOPN<^95) M/PYH)6V!0_+<3R!0_H<1I*.>?G&*_3J-0N2!U/K7P]_P1$T":#X7^-O%+$>7 M=^((+1...O"7Q@M+98SJVGR:9?,JXW20MOC)XY)6 M5ADG)"`=J^)])U>]T34[76=+N#%K_ M`+*MIK;3E7TGQ3:S1J/XRZ2Q8_*2ORS)(!QG/09ZU^)\98;ZOQ!.4-.9*7S_ M`.'1X6.2AB=/4_=;X)>/;;XI?"7P[\1+4KMUG1K>Z95?.UWC!=)/V*O"CW-YYTEB]Y:-ZHJ7,FQ3]$*?G7T/7[#E]=XG`4JK MWE%-^MCVJ;;IIOL?SX^/=`'A3QUK7AA)=RZ;JUS:J1T(CE9,C_OFNM_9,\8C MP%^TUX!\5O>1P1VOBRQ^T33?94D8^F$9CFM?]N[P.OP[_;"^(/AE+9(8 M_P#A(9;J"*,_*(YP)T_\=D&??->46MS/97,=Y;/MDANN:!:7K M$D$AY(59@<<;@Q(..X-=?7[G"<:L%..S5S[1-25PKY4_X*2_`K7OVD;_`,`? M#.;4%TKPI9WVH:WXQU]Q\MA:VT,:CD\;G$SA<\#:2-M M5WMK;YVU.?%RA##R<]D?GG^TO\=](^)6O0^!_A?HZZ+\/_#DC0^%M%C!!=].YBAX>3V.%4_WA7X_P#5L9FF)_=PYI/MLD?)0=?% MU'R1N>'Z/I^J:]J5OHF@V$]Y>W4JQ6MK;1L\DKL]-;@?D M[_P6#E*_MBSJO7_A&['//^_7T]_P12<-^RUKQS_S/EU_Z16=?*W_``6.G\O] MLNX4_P#0M6/\GKZC_P""(TAE_94UYV[>/[H#_P``K*OSC*(-\:5VN\_S/(H. M^927K^A]D#&.17S-_P`%*OV/3^TC\*#XK\(:>G_"7>&HI)M,VC#7D)YDMCZD M@93/1AC^(U]-@`<4R6(.FQB<9YYK[['8.AC\++#U5=2_`]2I"-2#B^I_/W,+ MB%W@GA*2*2KI(N"I'8@^G3%?IU_P2C_;.3XL>"O^%"?$+5=_B3P]:YTNXFDR M^H6*X`YZL\>0I/4KM/K7A7_!7#]C=OAAXR;]HOX=Z9MT'7KD#Q!;PI\ME>N3 M^]XZ)*?;`?/3<*^1/AS\3_%GPG\Y\_"I++L1RRV/W\1@R!AW%?/G_!4X[?V%/'3 M$\;=-_\`3G:UW'[*?[27A3]J+X/:9\3/"[I'+)'Y.JV!;+V5TO$D1_'!![J0 M>]<)_P`%4W(_8.\=L/33>O\`V$K6OU',:U+$9)6JTW>+IR:^YGNUIQ>'E);- M,_.__@F[,Q_;=\`#M_:%SW_ZY_G7XO?\$U;G?^W'\/U[G4;G_T MCGK]H@/FV^E?/)EF; M3]&LGNKL6T8>3RT&3M!(R<=LU\X+_P`%B_V3R.;'Q5_X*$_^.U]/B\TR[`34 M<1546^[L=LZM.G\3L?5U%?*/_#XK]D[_`)\?%7_@H3_X[1_P^+_9._Y\?%7_ M`(*$_P#CM1?]!$/O,_K6'_F1]745\H_\/B_V3O^?'Q5_P""A/\`X[7T M;\,OB+HOQ7^'^D_$GPPLPT[6K!+NS%S'LD\MQD;ER<'VKKP>9Y?F$W##55-K M>SN7"M2J7Y7GBJ,J,]I)K[RY152#B]F?S]-+)C;R"/?O7ZF M?\$=_C3_`,)]^SE=?#/4;TR7W@[4C"H+$D6DY>2'.>L3#5='&W`,4^691[+()%X[`5UO\`P26^-W_"LOVKK+PK M>W@BT_Q?:OIMQO;Y1.`9(&QCKO4H.G^LZU^1?/X6; MP^-Y7Z?Y'Z\+T'TKG/BS\1-&^$WPZUOXD^()`MGHFF37DV6QN"(2%^I(P!UR M171CD5\6?\%I?CD?!'P2TOX.Z5>;+SQ9J(EO%4D$65OAF'!_BD:(?0-^'ZEF MF,6`RZI7ZI:>O0]VO55&C*;Z'YRZQK'BSXM?$>XU>=6N]:\1ZNSF.)-S37$\ MG"J`.].K]JD?2+8^6/^"OS[/V-[[_L8;'`_P"!&OR>\]_\FOU=_P"" MQ;^7^QE>MC_F8;#_`-#:OR3^UCU_6OR/CB$I9RFOY8G@9G)+$KR1]*^$?^"I M'[7?@7PKIO@WP[XJTN.PTC3X;*S271(7*QQ((T!8@Y.U1S[5D^-/^"D_[:7C MJT>PU+XU7=M`XYCTFQM[0X/'WXHU?'U:OT'_`&=/V*/V4O%'P!\$>)=?^!'A MZ[OM1\(:9%]-^.?P0\&6^ ME:3:E;+Q'IUA'MCBRQ\JY`]V;RV^J>]=689/Q-ALN]NL2Y123LF]K?H:5:&, MA1Y^>Z[:GQEI.G^//BAXNCTO2K'4_$&N:G,?+BB5[FYN7ZDG&68XR2>P'/2O MLK]E;_@C]X[\47=KXP_:7N_[&TM6$@\.6DH:ZN1UVRNIQ"/8$M@X^6OB7P7X MYU_P#XMTWQOX4OWM=3TF]CNK&X1B#'(AW`\=1Q@CN"1WK]M_V3_VA_#_`.T[ M\$]'^*F@[8Y;F'RM3LP>;6[3Y98S[;N0>ZLI[UQ\(95E69XF7UN[G'5)[-=^ M[)RZ-#$2;GNCMO!?@OPMX`\,VG@[P=H-MIVF:?"L-G9VT05(T'``'ZDGDDDF MM4@`<#H.*%+'.X?2E(R,5^NQBH-16R/=22T/GO\`X*A7-S;_`+$GC%K;.66T M5R!_";J(']*_'OSW]OSK]G?^"AFE2ZM^QC\08(;4RM'H+3A%&2/+=7+?\!"D M_A7XI_;!7Y7Q[&7]J4Y='']6>'F6E6-^Q^I?_!$L[OV9O$K$0 M4$NWZL]/"-/#1MV%HHHKV3I"BBB@#YA_X*\&(?L7ZHT@&X:U8F//9O-XK\E! M<'9D#C''-?JS_P`%EM3LK+]CF2QN;D))>>)+*.!3U=@7<@?@I/X5^3!N1G:" M!S^`_P#K5^2<<:YPK?R+\V?/YK*/MK>1^L?_``1IGN)OV1;D3]$\6WBQ\8&W MRH#Q^)-?6E?,W_!)#0X-(_8?\.WD<+(^HZAJ%S-N&,G[5)&#]"J+7TS7Z/D< M7#)<.G_*OR/:P_\``CZ'Y7_\%P?A3-X;^.OA_P"+5K:O]E\1Z+]EN)0"0+FV M8@]L#,%G_`+:T MQ88RTCB)&$T:@7ZGS> M;4E3Q3?26I^L_P#P1:^.,'CO]FRZ^%&HW>[4O!FIM$D9;DV MGR#WK[)WC@@<$5^'/[!/[4%S^RI^T'IGC>]F?^P;[%CXCMT'WK5R/W@`ZM&P M5QW.TCO7[>Z1JFFZUIMOJ^D7\-S:7,*RVUQ;R!XY8V&596'!!&""*^UX7Q\, M;EJIM^_#1^G0]G+*_ML,DWK'0LLX`(]J_/GXL?`7QA^W3^R-XDU#X66L=YK% MY\=M2U&S-S.L"?9EF:R5V//W+=8B>I^0D9.`?OGQ%?OINBWFHPG+06DDBCW5 M2:^4?^"-'B6;Q'^S'KJ7MVKRP>/=0(BW#K,_P"OI77F,:6)Q=/" M2VE&=_N1O7A&K4C3ELT_T-/]CK_@E5\#?V;+.T\4>,+&#Q;XN15>74]1@#6] MK)U_T>(C"X/1VR_7D9Q7U*D31C``Z=JD``'%%>AAL-0P=/V=&*2\C:E2IT8< ML%9#0I[]J=116YH%%%%`!03@9HI'SM.*%N!^0W_!9Z<1?MJ3C.,^%[#_`-J5 M]4_\$-'$O[)NOX/_`#4&Z_\`2*RKY&_X+7WC0_MN7"%\#_A%[#`X_P"FE?6/ M_!""9I_V1]?D8_\`-0KL?^25E7P64TW'BZM+_%^A\]A:SEG,X]K_`*'VR#D9 MI&&1@&A00,&EK[YMWN?0F#\1_AUX6^*G@O4_`'C72H[W2M5LVM[RVD'WE/<> MA!P0>Q`/:OQ!_:V_9N\6_LH_&:_^&/B+?+:'_2-$U(J=MY:,V%?/]X?=8=F! M[$$_NVV"I!]*\"_X*"_L::%^UY\&)M$L88H/%.D*]SX8U%^/WNTY@=NOER<` M^A`;^'!^>"_>1V\UV//Q^%6(I72U1^:W_!.K]LZ\_90^-$/_"0W MTQ\(^('CM_$5MG(@/(CNE'&"FX[NI*%AV6OT2_X*E:K8ZM_P3V\;:KI]PLUM M<1:5)!-&05D1M3M"K`CJ"""#[U^+_B?3->\'Z]?^%/$VG36.HZ=<26][9W"X M>&12592/4'^E?3/@G]N<^*O^"'@\Q5.C4H5'T=O+38R/^"95 MR'_;I^'J[O\`F(W/'_;G/7[8Y!RPZ8K\._\`@E[>&3]O/X=Q&3.=2N>./^?* MXK]PP!M*FOH>#(*GETE_>?Y'IY-4<\.VN_\`D>:_MC:)XC\3_LM^.O#_`(.T M.?4]4O/#EQ%86%HFZ2>0KPBCN37X\C]D?]N9QN/[)OC,D^FE-_0U^Y^%&%`/ MX4NP#C`_[YKTLWX?P.<58U*S:<5;3[SHQ>`^MR3YW&W:WZGX7_\`#(O[QV8/`?4YN7.Y7[V_0>OW:#_`$I>E%>XG[QZ)\+_`/!;GX''Q-\( M=&^.VDV)>]\,WWV2_:->397'&XXZA95CX[>8U?F;X8\6ZCX0\16'BG1KEHKS M3+^*ZLYE)!26-PZD>F&4&OWO^-WPMT/XS_"3Q%\+-?B4VNO:1/9NS#/EET(5 MQ[JV&'H0*_G\\:Z%K7@/QAJG@CQ#;O#J&D7\UG>Q/C*RQ.48>_*GGOUK\UXP MRZ5+'QQ<-.:WWH^QJQJ+K^:/Z`_@]\3='^,?PF\._$[06S;:[HUO>H`1 M\ADC#,AP3AE8E2.Q4BOR'_X*@_'M/C7^UWKYTZZ673/#171=-*G*GR2WFL,< M',SR<\\`=*]Z_P"">G[;]G\,_P#@G7\06UC4U.J_#O>VCQ2MDNEYQ:KCG(^T MF0=,8`[`FOB/]GGX;:W^T=\?/#7PLAGGFG\1:U''>WCGI6,.Q)Z MD=\UU9[CI9E@,-AZ>]2S?KM^>I./QRQ&'HTX;SU_0_5?_@D#\"Q\*/V6;?QE MJ5EY6J>-;@ZE/N4!EM@2ELN1S@IF0>GG'BOJX<#I6=X9T/3_``QHUIX"?R?B=X".?^8%=]_P#IJM?%GP9NE;XO^%%9NOB6QQ_X$)7V)_P7 MXNC;_%'X?@'&="NO_1RU\2?!74"?C+X1&X/8@5R_P"R4YD_9;^&SYSGP%I!S_VY15Z& M1D$8[5^CTH*6'A&6JY4OE9'TM.TJ2]#\$OVFO@EXD_9L^-6M_"+Q+YCOIMSF MSO&7"W=JWS12K]5(SZ,".U>U?\$IOVOQ^S[\=4^'_B[4RGACQE-%:W.]AMM; MS.V";D\`EMC=/E(/\.*^KO\`@LC^R:/BW\&%^/'@_2C)XB\&0L]Z(U.ZZTSE MY%..IC/[P>B^9ZU^28O]LGF(Y&2,,.OM7Y;C<'7X>SA3H_"G=>G8^7Q3GEF- MYEMNO0_H^@E$R[P..U//-?*?_!*/]L)?VEO@&GA7Q/JZ2>*_"*QV6I>:^9+J M`*%@NB,Y)8*58_WD)[U]6`@U^H87%4\9AXUJ>S1]/0K0KTE4CLSGOBGX+B^( M7PV\0>`[@9CUK1+JPD`?;\LT31GGMPW6OP`UVQU#PYK5WX?U5#'=6-S)!G-?C'_P`%=/@!=_`[]J_4?%VG6+)HOC@OJUE,J_*+EB/M M4>>F?,/F?245\GQG@98C#PQ"^R[/T9Y.OY^/V:OCO?_L^_'/PS\7] M/WO_`&)JB37<49YFMS\DT?/&6C9P/SZC-?OEX*\6:'XY\,V/C#PYJ27>GZG: M1W-CAHKZT] MH*3=UXZ4N1ZU!>7UG96\EY>74<,,4;/+-*X544#)8D]``,YII7"Z6Y\!_P#! M=WXEVMKX.\"?"N&5/.N=3N-5G1D.Y5BB\F,@]`"9I!_P&OS92\,M#O3-H>F*NE:`XQM>VA9CYBXZAW>1P>3AAVP`O_ M``3H^`=Y^TG^U7X;\*RV;2Z3I-TFKZ^W.P6L$BL8R1R-[;$X.?G)SQ7Y'FU\ MYSJ2I=6HKT6A\=BJZQF/<8]['[#?LD_#Z;X5?LT>"?`5V'%Q8>&[47:.P)69 MXP\BY'!P[,./2O1^M0P(458R.`!@>E35^KT::HT8TULE;[M#Z^$5"*BNA!UMVU+PY+M MP@A$'/6)R4_W=AXSBOV_(!Z@5X3^W]^R%I7[7?P1N_"MO%'!XBTL/>>&= M08#Y+@+S$Q_N2`;#Z9#=5%>/Q#EG]J8%QBO?CJOU7S.+,,+]9P[LO>6Q^(!F MS_`,@CG\:_1/_@D/^W[#;K9_LJ?%_65C4?+X-U*[FQNY_P"/$D^Y8QDD<93L MM?GMXG\/:[X.\2W_`(3\4:7+8ZCIMW);7UE.,/!*C%71AZ@@].*JVMW-9W,5 MW:SO')%(KQR1N59&!R"".00>9\MA<9+"5U)+R?Z MG]%&KV:ZKI5UIN[:MQ;O$V?]I2/ZU^?G_!$3QI;Z-XZ^)_P5DG7,5W%?V8P= MSB.1X)23T&,P\=\FNV_X)D?\%)M.^/&DVGP+^,VL);^,[.`1Z9?S-A=9C4>N M?]>`.1_'CE[/YGZSJ`!Q2TRW<21!P MV0>AI]?5+8]4****`"BBB@`I&.`:6D<@*2>F*:U8'XN?\%R[_P"S?MU7*>;C M/A73SC\)*^OO^"`5U]J_8Y\0/NSCXCW@S_VX6%?$O_!>?4TMOV^KJ'(&/"6G M?^U:^R/^#>&\^U_L7>))%/`^)E[T_P"O#3Z^4R[#SCQ!5G;3WOQ/C_0^^!T_&BD0YI:^K>K/L@ILD:R+M89%.HI`?G3_P6?\`V!)O%6C7/[7' MPCT@G5--@_XK&PMHSF[ME``NP!U>,#Y^,LG/\!S^5ZZR8\JTG/O7]+VHV=M? MV4UC>VZ30S1LDL,BAE=2,$$'J"#TK\'?^"L7[&=W^QA^T)-=>'K!E\$^+'EO MO#4H^Y:$N3+99QQY98;?^F;)U()KX[/LEAS_`%FDM]_7N?&<2X.5!?6J:T?Q M?YD__!*?4O/_`."@GPVC\S=G4[KC_MRN*_=_-?@!_P`$DM72X_X*)_#&,./F MU2ZZ'_IQN*_H`CP^?3A111 M0`4444`%%%%`#9?]6>*_&O\`X+<_`YOA'^U4GQ.TNU$6E^/;+[6I0?+]LA"1 M7`]B0\^G[*NH=2IZ&OD#_@M;^SZ/C3^Q=JOBO2+(R:OX%E&MVNP?,T" M@K6VY-P[[6Y'ISZU^A7_!`OX#G7/%_B?\`:6UJ MQ!@TN#^Q-$=D&#/($DGD7OE4")GCB5ASGC\P8M6GED5(8R[2':B("2Q/0`=S MG%?T2_L!?L\I^S)^R=X0^%-Y9I'J5OIXNM;(P2U]-^\FR<<[68H/9!7S&09? M*>,4Y[07XGR?#+ECL9SM>[!?BSV1/O'(YIU%%?>GZ"%%%%`'Y5?\'"]VUO\` M%?X=JK8SX?N__1RU\+?`K5MWQL\'KYV<^*=/&/\`MYCK[2_X./-36Q^+?PWC M+X+>';T_7]\M?`WP(UH'XY>"T5P-WBS3AU_Z>8Z^`S7#.IFTFNZ/S;.,1R9] M*-NL3^F)?NK3ZCC)95)]JDK]`>K/TGH?'G_!<&;[-^PG?R=/^*FT[G_@;5^, M/]K?]-!7[(?\%X[Q;3]@34)-P&/%&FC_`,B-7XA?VX?[_P"M?#\1T7+,8M+[ M*/@.)\2J681B[[+IYG](W['SA_V4/ADV.O@#1_\`TBBKT@]#BO,_V,95F_9% M^%K@]?AWHI^O^@PUZ97VE)6I1]%^1]S0NZ$?1%:_T^VU6PET_4(4EAGC:.:* M10RNI&""#U!'&*_"C_@I1^RO>?L@?M):CX8T^&0>&M<+ZCX7G92%,#'+P`\Y M,3$K_N[#_%BOW?*@]17S+_P5._8[7]KG]FC4M.\/:>)/%7AI7U/PPY(!DD5< MR6^2>!*@V^FX(3P*\S.LMCF6%>GO1U7ZH\_.,$\7A'R_%'5?Y'Y)_L2_M:ZS M^R3^T!I'Q6LI99=.5_LNOV$;G%U92$"1<'7_`&D7M7[Y^$O%VA>./#]A MXK\+:E#>Z;J5HES97EO(&2:)U#*P/H0:_F)GU.[MKB2TNH6BFBD9)(G!#*1P M01ZY'2OUU_X()_M+^/\`Q1\.KS]G+XB^'-96VT:*2^\(:U'OA#9P_LU?M`:Y]F\/M.3X9U^YE_=: MGZK:0ZAI5W'<6\Z!X9X9`R.I&001P01W%6J_G8^`'_``43_:P_9H@CTKX3 M_&G4[73(P2FC7NRZLU./X8I@P3J?N[@5022:_++]O[_@LEJW[0>@7OPB M_9[TN[T'PQ>*T.JZM>D)>ZA'DYC55/[F,@_:KU."R^#?PJ MU&\LY'`EUNZC-O80KR-S3OA3CGA=S<<#K7DX_-,=CVZ.'BTG]_\`P#R\7Q'B M,QDZ6#@[/LM3EM$BU?Q+K%KX=\.Z=->7MY,L%G:6L9>6:1CA451U))X%?MS_ M`,$Q/V(?^&0/@V)O%UK$_C/Q$5N/$4RD,+<`'R[5&[J@)SC@NQ/0"L#_`()Z M_P#!*#X;?L=10_$'QQ$C[:O\;_#_@CJ***^D/H@I&4,"#W% M+10!\0_\%4?^"<@^..D3?'KX*:(I\8V$&=6TZ$8.L0*."HZ&=1T/\0&TG@5^ M4ES;7-G<26EY;R0S1.4EBE0JR,#@J0>00>QK^CAUW#I7Q;_P4/\`^"57A[]H M6.\^+7P/@LM%\:\R7=L1Y=MK'!.'Q@1RYZ2=#R&_O#X[B#AYXAO%8;X^J[^G MF>%FF5NM^]H_%U7<_)W3-3U'1=1@U;2;Z6VN;699;:>!RKQ2*0RNI'(((!!% M=O\`'[]H/Q'^T7K.C>./&]LG_"2V>CQ:?J^IP$+_`&EY1(BN'4#B7:0K'H=B MD`8KDO'O@+QK\,_%EWX(^(/AJ]TC5K&39=6%]`T;QGC!P>"",?,.#U!YK(C; M8^37P-ZU%2IZI=5YH^8]K4I7IO[O-'[>_P#!-[]J^S_:A_9RTW4M0U!9/$>@ MHFF^(HG;]XTR*-LQ&>,/V/OC'!\0M!B M>\TNZ06WB#2/,P+RV+`G'82*02A['(Z,U?MI\&/C3\.OCMX"L?B3\,O$]OJF MEWZ926!OFC?/S1NIY1UZ%3SQ[U^H"=>NS?ZYX3TV]G*A? M/N[&.1\#H,L"<59T3PUH/ANV:RT#2+6RA>0R-%:6ZQ*6(`)(4`9P`,^PJ]7% MQ_M`_"J3QSXK^&X\0R#6/!6EP:CXDM392@6MM-&\D;A]NV3*QL<(6(QR!32? M0E0@I*/'^KM965QJEIIT,JVTDI:YN9EAA M3$:DC=(ZC.,#.20.:11T-%>'^,O^"B/[,'@#7M5\-^*M8\4V]SHMW/;:BZ?# MW6)88WA=EFDV![Z4![]ZHZSX6\/>(@B>(-$M+Y(FW1I=VR M2!3Z@,#@UY'XS_X*#?LP>!/&VJ_#W7/$GB"35=$G2'5(-,\#:M>)!(T:R!3) M!;.F=CJ>O>H-#_X**?LP^(M:L_#^E:CXO:YOKN.VMQ+\-]:B3S)&"KN=[0*@ MR1EF(`ZDBDX7W0FDU9GK%E\.?`6F7<=_I?@S2K6XB;,4]OIT2.IQCA@H(X)' MXULJ@7OWS7BOCG_@H-^R_P##OXA:Q\+?$7B;7I-;T"6.+5[72_!6J7RVSR1K M(@,EO;.F2C`\-571_P#@I%^R'JNN6?A^Z^(.IZ1-J$PBM)_$?A+4],MWD+!0 MOGW5O'&I)8#EAUIJ+CLA*,8[(]UHK@?%?[3WP.\#?�O@/XN\M8OQ&_:?^!_P MG^)OAKX/>/O'$=AXA\72,F@V#6TK^<0P4;G12L09CM4N5W'(&2*.5@=_17!? M&O\`:3^%O[/UKI]Y\2I]9CCU1Y%LSI'AJ]U(DH%+;A:12%!AARV`><=*\Y/_ M``5`_8_&I_V*?$WBL7OD>?\`9#\-M<\WRMVW?L^QYVY&,XQFCE8'T'17E/A+ M]M/]G_QIIMCJVD:[K$,&I^(X-"L3JGA74+)IKZ9&>.,+<0(VTA3\^-@(P6S7 M1?&?]H;X.?L]^'%\5?&#QS:Z-:ROLMDE5I)KE\9V0PQAI)6P.B*31RL#M",C M&:J:MHNF:[ID^C:Q9QW-K=0/#-U.58$+D$$9KT]$"+M!./%_A] MXMUE[?5?&5[-:>';9;22074T41ED4LJE8$"/M86PT;1;*2[U&\9&?RXD&20J@LQ[!5!))``)- M5/A+\7OA_P#'+X?Z=\4?A?KPU/0]5B+V5XL+QE@&*L"C@.A#`@A@",4^5EG2 MT5S.B_%_P%X@^)>M?"'2M6DDU_P]9VMUJUG]ED`ABN`QA;>1L;=M;A22,<@5 MTPY&:0&;KG@[PIXEECG\0^'+&^>(8C:[M$D*CN!N!Q5./X6?#6&59X?`.C(Z M,&1UTN(%2.A!"\&MPR*K;6S]<5X]\0_V[/V??`'BR]^'UKJ&N>)_$&FH&U#1 M/!7AJ[U::UYQME-O&R0MS]UV4^U#@I.]B'3IMWLKGL2H%X%+7E_PC_;%^`OQ MI\3R^`O"WB2]L?$<$(EF\->(]&N=,OPA`;-K71;)Y/+MS.&>6YD_YYQ1("\K_P"RBD^U/ED6=)J_A[1=?M38 M:YI=O>0,X8PW4"R)D=#A@169_P`*G^&6,?\`"OM$_P#!5#_\37DC?\%(?V;] M/E,_BRR\<^'M,:1$AU_Q#\.]4M+"3=]T^<\`$:]\R;!CFO6-<^+/P^T#X8W_ M`,9;OQ+!-X:TW1IM5N=5L3]HC^R11M(\B>7N,@"*3AVT5Y9ZUXQFA MFC#Q31?#+761U(R&#"SP0006ZDX#M;W")(%SQNVXSWI\LBCT:FM&&!![YYKP>X_X*5_LF0WUWI\7B7Q M/FW4L:C+/''=Q1M(H')*@X[T7Q#X8 M^$WARPOYYY)YKZST2".:21V+NYD5-Q)8DGGO750VL4!'E#:!G"@8%>>?&G]K M+X#_```OK+0_B3XS:+5]2.-.T'3+":_U"YYP"EM;(\A&3C=MQGOP:Y7PU_P4 M-_9OU?7++PUXLN_$G@R]U.4QZ;'XZ$7NDQW3\85)IXQ$6.1A=^[VHC!QV1$ M80CLK'N-%<5\:?VA/A9^SYX,B\?_`!4UJZLM+GU&&Q@EM-+N+QY+B7(C18[= M'=BQ'&%KS=_^"F'[)\:&235_&*JH)9C\,==P`!G)_P!#HY9%GO9B4YSWZU') M8P3#;*H93U4J.:Y;X._'KX2?'_PJ?&?P@\:VVMZ>DIAGDMU9'@E`!,!/\`@GG^Q)\-+B&]\%_LQ^$+6>"/9'<2Z0D\@'NTNXD^Y.:]>M=- MM+*%;>TA6.-!A410`!Z`=A7E/AW]N3]G;Q-X;O/%UGKFNVVGV&J6&G7$^J># M]2LS]HO9O)MT59[=&<-)\I9057(W$`UV?Q:^-WPK^!?A-_''Q8\:6>B:8CA% MN+M^97/1(T&7D<]E4$^U7"$8?`K>AO3HT:*M3BEZ)(ZD*%.0:`H!S7@8_P"" MDG[.-LG]I:_IGCS1]'*HR>(]7^'.J6^GL'("L96@^13G[SA1[UZMJ7QD^&FF M?"J\^-[>++:Y\*V.BS:M/K.GDW,36<4;2/(GE;B^%5N%!)(P`3Q5BN M7^#WQG^&GQ\^']C\4/A/XHBU?0]11C:WD2,F2I*LK(X#(RD$%6`(/:D^(_QG M^'?PFU#P[I?CO6GLYO%>OPZ+H:K:22BXO959DB)12$R$;YFPO'6CE8'4T444 M@"DD0.A1E!![&EHHV`\C_:A_8R^!G[6'AW^Q_BAX54WL,;+IVNV6([RS)Q]R M3!R.!E6!4XZ5^8W[4O\`P2'_`&D/@--<^(OAW9/XX\-HS,D^EPXO8$R?];!U M)`_BCW`XZ"OV5IC0[L?-7E9CDV"S'6:M+NCAQ>7X?&*\E:7='\X-W;SV-R]I M>V[P31.4DAF0JR,.""#T/M7>_`']J+XY_LQ>(_[?^#GCFYTWSG!O=.<^9:7@ M`Z2PL=K=.H^8#.",DU^UWQT_8K_9I_:,21OBQ\*=.O[ITVIJD"&WNXSC&1-$ M5RC>XTYVXR2!F6+)[$,!W:OM7P#\2?`?Q1T"/Q1\/?&.FZUI\P'E MW>FWB31^N"4)P<$<'GFOR8\:?\$0_P!LOPVS3>&;OPKXAB,Q6(6.L&&7;V9E MN(T4?0,QKF='_P"">'_!2SX,>(O[2\`?#;7["[3&+WPYKT"[L'(&Y)1D<#@Y M'%>GALWS["OEQ5!R7=+7\+G71Q^94?=K46_-'[4@CU%+D8SFOS,^$^K_`/!= MKP](FD+H5Y>P)'Y<1\4QZ=(%_P!HR[A(Q]V8\5[5X,C_`."T6OPM;^(IOA;H MC"10;J_4RNR_Q%5MPZG'^T5KVZ.:JMM1J?\`@/ZGIT\:ZG_+N2^1]D;E_O#\ MZ4D`X)KP[PE\%/VO]3$,OQ7_`&O(X?*9&(49`.U`JCL!7H0J3G] MEKUL=D).4;M6.DKY'L44_MI?M0Y'_-,M"_\`2&[KZXKY0?`KP'XQ_ M9=_9R^&/[;?P.TB[O]-N_`FEQ_%OP?8PA_[1LD@'_$S@08_TJ!1SV=,@XY)] MJ_;:^(7A7XI?LJ>%/B%X"UN'4='UCX@>%+FPO(#\LD;:M;8XZ@]00>000:[W M]AWPMKWA?]CKX;>%/%FAW6G:A8>#;&WU#3M2M6BF@D6)0T$;^#4H;F>6-%!*V M>$=2AM;6WB+R32/:R*J*H&68 MD@``9)-585#1NC`,K M`\$$9%.,N4#QWX._'6U^%7[2/QXT>?X4^.M?-S\0+>87'A7PO+?Q1@:79KL= MTX5^"=OIS7KWAC]JC3_%?B6Q\-I\!/BG8&^N!"M]J_@:XM[:`GC=)(W"(.[& MO'/"'QR\0?LU?M$?&:W\2_LQ_%S7[;Q'XV@U'2-4\(^`I[ZTGA&G6L)(E!4$ MAT8<9Z5Z!X?_`&^;'Q!K]CH`_9"^/-B;Z\BM_MFI?#*:&W@WN%\R1R^$09RS M=@":T;]VX'D7PO\`VE?AS\`OVWOVB;3QYI_B*634O$&AO;?V'X:N]0"JFEH# MO,",$.6&`3S@T_\`;*_;)^#O[0'P5U']G+P1X8UR37_'ICTC1)?%?A^;2;*" MX>1,2O/>"-+M!_:Y_:$\3Z[X6U&RT[7=?T.31 M;^[LWCAOTCTT)(T+L`)%5OE)4D`\5L_\%#/A[XA^)_['/CWPGX/\/RZGK+:* M;G2;2W@,LS3PR)*IB4`DR_*=NT9W8Q4^T8'C/Q>_9D\*?&K]J32?@7\0[J6: M6U^`Z)::[#C[197]OJ$0CO(FP"KJZ[LC&06!X8UZC^R5^T#XVOM;U#]E?]HR MXM;?XE^$H@S3QQLD7B73/NQ:G;ACSN.5D4$E7!Z`X%;P-X;\9WW[9?A?XBWO MA35TTY_@@EI:;+&L=VUW#(8)6=1MFQDE&.[@\<&NF_:U_9JU+XV^'M.\ M:?#G7UT'XA^#IC?>"O$"H#Y.0<''+C+F8')_L/W<&F^+ M/CYDS%K&XC/WHS/=(TK8ZJPZCBN0^'FL+X3:1.L6D:=WQD9`%A"+,J2OZ-<6=O-+9Z-JT0$%Q;22G=L\V)(I%+MD[ M=HSBNP3POXGD_P""BQ\;CPY??V,/@TEC_:WV5_LWVG^U9)/)\S&W?L(;;G.# MFIE+E`H?MTGR]6^#;+U_X7)I7)_ZYSUS7[/N@Z7\:?VZ_B_\5OB!;1:A=_#Z M]L/#7@^"Z0,FF0M;B>>6-6SLDD=^7'4#`[UVG[9OA7Q1XJU3X4-X9\.WVH#3 M?BQIEYJ#65J\HMK=8YPTTFT'8@)&6.`,CFN4^('A#XN?LL_M$^(/VC_A)\/+ M[QGX1\<6]L?'/A/0]AU.UO+>,QI?6D;,HGW1@*\6X-P"M#=HW`^C]6T;2M:T MB?1=6T^"[L[F!H;BUN8U>.6-AAD96!#*1D$'KFO@/Q9"/A=\#/VL?V2],E=_ M#O@5]-U#PS:M(S+8VFJQBY^QH"VFH_M9?LR MZA97,YV@C!)6(XQS4/[/CC]G/\`:_\`&W[,$Y\GP[XS M5_&G@.-1B.*61RNHVB#^';*%F51P%D/3I7,_!?\`8A^&W[5C^(?VD_VR_@G+ M=^)/%VO32Z1H^O?:;:?1=)AQ;VELT2.FQVCC\U@1G,O/)-5OVA_^"?OPM_9\ M\*V'[1'[%_P6_L_QSX$UJWU6TL=%ENIYM7M0QCNK(1EW+%X)),!022N.]6!W MWP@VO_P4:^,N`"#X/\-X/_`)Z^B5Z#Z5\>#XS^(_@O\`MG^.OBKJ?[-/Q7UW M1O%OA#P^NG7/A?P)<7@CDBBD:2.4_*$=?,`*\D$$$"O3O!_[=-EXO\5Z=X37 M]DSXYZ8=0O([8:EK/PUGM[2VW,%\R:4N0D8SDMC@5C*/*!T?[:OQ*\0?!_\` M95\>_$KPK.(M2TKPU<26$QS^ZF*[5?C^Z6!_"I/V0_A)X0^#W[/GA?PIX6M$ M!DT>WN]2O-VZ6_NY8U>:YF<8IMW(Z8R"0W:JC+H!ZM^T-^SCH'QT/A[5TU>3 M1/$/A7Q#:ZKH/B.T@#W%L\3Y>$9(W12IN1TSM93R#7DGP7\.:3\??V]_BC\5 MO']I'?K\,9;'PWX*L;M-PTZ1[?SKRZ1#P'D9E42##;589(Q4GQ`\0_%7]MSQ M/H?PX\%_#/Q=X+^'UAKUIJ7BSQ1XJL)=)N]5C@=94L;.!\3[9&"[Y6"`*"!G MO?\`BIX`^+_[.?[2>K?M3?![X?7'C/P[XQTNUM?B%X5TIT&I)/:*4M[ZT1\+ M,?+9D>+>(I-#/&&21",%64Y!!!/'O7 MPTMFGPE^'O[8G[+_`(:?;X5\/>#+S6?"]@#E-.CU#1YY9[9,8"1B4$H@'`)Y M[#V[4_V]+.\T?[+\/?V7OC#K>O2HB1:+/\/[NP$,KJ2HN+BZ5(84R,%]S8SD M!JXN+]FWXKZ!^R9\??'/Q%L%U+XF_%?PQJUQJ.EZ$CW"PD:;+;V6G0!1F8QH M0F0,LS'J,4I.R`M?`7_@H#\!O#GP/\&^']1T3QRT]GX5TZ"9[;X?ZE)&SI;( MK%76'#KD'!'!C\%_B#X;_`&N/V]4^/'PNTVXTO2?`7@ZZT/6VU>W6TU#4 M+NYE1XT>V)\Y(HU4L'E4!F8A1WKZ+_9]TK4M(^`7@?1=7LIK2[L_".FP75M< M1,DD4B6L:LC*<%6#`@@^E>8>+O!?B/1/^"CWA#XC>&O!%Y_9FJ_#C4M+\2Z] M;6+-`&CN8IK:*:4`A6SOV[B">?I4>T8'EO[&_P"VY^S/\%OA;JWP_P#B-X\O MK#5;7Q[XB>>WA\,:E06[H>#V/%:OQ!^)'A_P#:^_:9^#^L?L^> M'==U"R\$:_<:QXB\7W?ARZL+2VLFMGC^S+)H_L#>%/ M$WA'X'7VD>,/#=]IEV_C?7[A;?4;5X9&BDU*=XY-K@':R,&!Z$$$=:]K,6%8 M+QGL!1[1@?,/_!-7PYIGQ"\(^*/VKO&%M%>^,?&WC+5/M.I2J&DL[*WN7@M[ M*)C\T<*+'D)GJQS7O_Q3^%W@7XQ^`=3^&_Q%\/6^J:/JMJT%Y:7*`@J1]Y3U M5@<$,,$$`@@BOG;PC:?%7]@;Q?X@\,6?PB\0^-_A1X@\07.L:)/X.L?MNH^' M)KEPTMI):@B26WWEG5TW,H8Y!K<\;_MG?$+XB:'-X-_96_9O\>ZCXCOX7CLM M<\6>%KC1]'TQ\[3+/-=*C/L)#>7&K%L=N:%.[`^=M3^*>LVW[#/@2#XCZG=Z MI+\,OVD]-T"\U*.!Y[B^@T[4VV.J+EW;R=J`#+$IWS7TO<_\%'?V>TA:3^PO MB"=H)X^'6J>GO#BN!^(G[*WB+X,_LM_!_P"#OA+3[_Q)?Z)\9/#VK^)+_3[! MY7ED.H&XO+QPH)6-6=CO;A4"Y/%?7LD8D7:352ER@?+G[`MUIOQ:^)/Q5_:O M\&&*S\,^.=8LH='TV*XB,S/:0>7-<7,<;,()G8C]VQ#A0"RJ37/:!$=%_X* M!>(/B[\7/$C?\2&]TV;P3\,[V,\6Z6[%[C48FYR6OU4JRX&VW`.[K6=X]TWX MZ_"/QS^T-X<^#_PQ\2S:A\0]8T.+P??6.B7$EA#-=VIM[N],JH8T\K!DD8G` M94W'YA7H'A3_`()*_L':5X;L-+UCX#Z?J=Y;6445WJ5S?7?F74BH`TK;9@`S M-EB``,G@4UJ@.S_8;^,VM?&CX#V,WCA63Q9X9NIO#OC*!^&CU.S/E2L?]_"R M#VDK&\?*#_P4A^'0/_1+_$'4_P#3W8URWPA^`4?[%W[8\7ACX)?#;4(?AG\2 M=`;[=#IL$]Q:Z#J]D&*RRNV[R4N(GV`L?FD4`>E=OXV\,^)[O]OOP)XUM/#= M_)I%E\.=;MKO4TM6-O#-)=69CC:0#:K,$8A2.*F4K.P%#_@H]&B_L^Z8 MX'(^)'A;K_V&;2N;\*:+8_'+_@I?X]E^(D"7UG\(/#VB0^#=-N`'@M[G4899 MY[W:V1YX$:QAAT4#'-=M^WUX4\3^,_@;IVC>$?#M]J=VOC_PW<-;:?:O,ZQ1 M:M;222%4!(545F9N@`)-E?"OBC2K/X(Q?M:?LP^#D\GPA%$;OQ1H&EK(?)TA[K3[E+B"%3 M]V-Y$\S:.`2<`9->Y:A^WUHMQI8C\(_LQ_&75-<=%\O07^'-W:O'(PX$T\ZK M#$H.`7WD#.1FN!G_`&=?C'_PS9\?OC'\6M"6Y^)?Q2\$ZE"GAW0PUT-.MH]. MGAL].@(!,KY?+;>&=^Y&3J!S'@/0]7_8(\(^#_VFOA_I3S_"_P`6^%M';XH^ M'[=CG1KI[6%1K-O&,@J2W[]1S@;@#V]$_;LU;2/$6O\`[.&O:!J,-Y8WWQQT M:>SO+:0/'-&]M$/!_B[0R"O@O3[/4]-OX"" M"+2-)(I(V''\2E2/4$5\=?$3]FOX]_!/]H/X4?!WX>>%=1\1?"*S^+UGXFT2 M\L[229_":KYBSV,S*I"VH,WF1NY&T;E).*B,N8#[^HHHK(`HHHH`****`"D* MJ>JBBB@`V)C&VC:N,8HHHNP#:NF***+L`$:#H@_*CRT'1!QTHHHNP%P/2DV+G.***`!45/NKB@JIZJ/RH MHIW8`(T&<#KUYH*@C:1Q112``H4848'H*3RHQSL'Y444`+L7.< XML 14 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 15 R9.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 4. New Accounting Standards
3 Months Ended

Mar. 31, 2013

Notes

Note 4. New Accounting Standards
Note 4. New Accounting Standards

Accounting Standards Updates not effective until after March 31, 2013 are not expected to have a significant effect on the Company’s consolidated financial position or results of operations.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 270

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.10-01.(b)(6))

-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 270

-SubTopic 10

-Section 45

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 01

-Paragraph b

-Subparagraph 6

-Article 10

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Accounting Change

-URI http://asc.fasb.org/extlink&oid=6503790

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Retrospective Application

-URI http://asc.fasb.org/extlink&oid=6523989

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22583-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 270

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Indirect Effects of a Change in Accounting Principle

-URI http://asc.fasb.org/extlink&oid=6515603

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Direct Effects of a Change in Accounting Principle

-URI http://asc.fasb.org/extlink&oid=6510796

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Change in Accounting Principle

-URI http://asc.fasb.org/extlink&oid=6507316

+ Details

Name: us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

EXCEL 16 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%]F,C,V-F(T,%\U9C)A7S0P83)?83ED9%\R,3DW M-S4R-SDT83'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/D-/3D1%3E-%1%]#3TY33TQ)1$%4141?4U1!5$5- M13$\+W@Z3F%M93X-"B`@("`\>#I7;W)KF%T:6]N7V%N9%]"87-I#I7 M;W)K#I7;W)K#I7;W)K#I.86UE/@T*("`@(#QX M.E=O#I%>&-E;%=O M#I.86UE/DYO=&5?-E]"87-I8U]A;F1?1&EL=71E M9%]);F-O;3PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/DYO=&5?-U]#;VUM;VY?4W1O8VL\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/DYO=&5?.5]3=&]C:U]787)R M86YT#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DYO M=&5?,3!?26YC;VUE7U1A>#PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DYO=&5?,3%?4W5B#I7;W)K#I3='EL97-H965T($A2968],T0B5V]R M:W-H965T&-E;"!8 M4"!O3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%]F,C,V-F(T,%\U9C)A7S0P83)?83ED9%\R,3DW-S4R-SDT M83<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO9C(S-C9B-#!?-68R M85\T,&$R7V$Y9&1?,C$Y-S'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R2!);F9O2`Q-"P@,C`Q,SQB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'0^,3`M43QS<&%N/CPO'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$2!6;VQU;G1A'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^ M#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]F,C,V M-F(T,%\U9C)A7S0P83)?83ED9%\R,3DW-S4R-SDT83<-"D-O;G1E;G0M3&]C M871I;VXZ(&9I;&4Z+R\O0SHO9C(S-C9B-#!?-68R85\T,&$R7V$Y9&1?,C$Y M-S'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$'!E;G-E*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI M(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS M1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A2!A;F0@17%U:7!M96YT M+"!.970\+W1D/@T*("`@("`@("`\=&0@8VQA3PO=&0^#0H@("`@("`@(#QT9"!C;&%S2`M M(&-U2!S=&]C:SPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0O:F%V87-C3X-"B`@ M("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$F5D("AI;B!S:&%R97,I/"]T9#X- M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS-2PP,#`L,#`P/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S3X- M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]F,C,V-F(T,%\U9C)A7S0P M83)?83ED9%\R,3DW-S4R-SDT83<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z M+R\O0SHO9C(S-C9B-#!?-68R85\T,&$R7V$Y9&1?,C$Y-S'0O:'1M M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$7!E.B!T97AT+VAT;6P[(&-H87)S M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@ M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M M;#L@8VAA'0^ M/"$M+65G>"TM/CQP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y/CQB/DYO=&4@,2XF(S$V,#LF M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V M,#LF(S$V,#LF(S$V,#L@3W)G86YI>F%T:6]N(&%N9"!"87-I'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^ M(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[ M=&5X="UA;&EG;CIJ=7-T:69Y/B8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R!4:&4@86-C;VUP M86YY:6YG(&-O;G-O;&ED871E9"!F:6YA;F-I86P@2!D;R!N;W0@8V]N=&%I;B!A;&P@:6YF;W)M871I;VX@86YD M(&9O;W1N;W1E2!C;VYT86EN960@:6X@86YN=6%L(&-O;G-O M;&ED871E9"!F:6YA;F-I86P@2=S($9O'0M M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I M;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y/B8C M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P M.R8C,38P.R8C,38P.R8C,38P.R!4:&4@9FEN86YC:6%L('-T871E;65N=',@ M87)E(&-O;G-O;&ED871E9"!A2XF(S$V,#L@06QL(&EN=&5R8V]M<&%N>2!T'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN/DEN('!R97!A2!A8V-E<'1E9"!I;B!T:&4@ M56YI=&5D(%-T871E2!$871A)B,Q-#@[(&]F(&]U3MT97AT+6EN M9&5N=#HM+C(U:6X^)FYB'0M86QI9VXZ:G5S=&EF>3MT97AT M+6EN9&5N=#HN-6EN/E1H92!A8V-O;7!A;GEI;F<@9FEN86YC:6%L('-T871E M;65N=',@:&%V92!B965N('!R97!A2`H)#$L,3$Y+#`P,"D@870@36%R8V@@,S$L(#(P,3,L M(&%N9"!H87,@:6YC=7)R960@;F5G871I=F4@8V%S:"!F;&]W(&9R;VT@;W!E M28C M,30V.W,@;&EN92!O9B!C2!U;F1E2!F2!A;F0@97AP96-T28C,30V.W,@2!O=F5R86QL+"!A;F0@ M:7,@=V]R:VEN9R!T;R!I;7!R;W9E('1H:7,@2X\+W`^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%]F,C,V-F(T,%\U9C)A7S0P83)?83ED9%\R,3DW-S4R-SDT M83<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO9C(S-C9B-#!?-68R M85\T,&$R7V$Y9&1?,C$Y-S'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R'0M86QI9VXZ M:G5S=&EF>3X\8CY.;W1E(#(N)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[($QO;F6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG M;CIJ=7-T:69Y/B9N8G-P.SPO<#X@/'`@'0M86QI9VXZ:G5S=&EF>3XF M;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I M9VAT.C!I;CMM87)G:6XM8F]T=&]M.C!I;CMM87)G:6XM;&5F=#HN-6EN.VUA M'0M86QI9VXZ:G5S=&EF>3XF(S$V,#LF(S$V,#LF M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V M,#LF(S$V,#L@26X@1&5C96UB97(@,C`Q,BP@=&AE($-O;7!A;GD@8F]R&EM871E;'D@,BXX)2!A="`D,BPR-3`@<&5R(&UO;G1H M+"!O6UE;G1S(&%T('1H92!E;F0@;V8@=&AE(#(P('EE87(@<&5R:6]D('=O=6QD M('1O=&%L("0U-#`L,#8U+CPO<#X@/'`@&5C=71I=F4@3V9F:6-E2!T:&4@<')E<&%Y;65N="!O9B!A9&1I=&EO;F%L(&EN=&5R97-T(&%N9"!S M96-U2!G=6%R86YT965D('1H92!R97!A>6UE;G0@;V8@ M=&AI2!E>'1E;F1E9"!T:&4@3F]T M92!O;B!A;&P@9F]U2!E>'!E8W1S M('1O(&5X=&5N9"!T:&4@3F]T92!O;B!O6QE/3-$;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G M:6XM8F]T=&]M.C!I;CMM87)G:6XM;&5F=#HN-6EN.VUA'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R M9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M.C!I M;CMM87)G:6XM;&5F=#HN-6EN.VUA'0M86QI9VXZ M:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN/D9R;VT@=&AE(&)E9VEN;FEN9R!O M9B`R,#`V('1H2!H87,@8F]R"!T97)M(&YO=&5S(&%R92!O=71S=&%N9&EN9RP@6UE;G1S('1O=&%L M:6YG(&%P<')O>&EM871E;'D@)#$U+#`P,"!A;F0@86QL('-E8W5R960@8GD@ M97%U:7!M96YT+B8C,38P.R!4:&4@=&]T86P@86UO=6YT(&]W960@;VX@86QL M(&5Q=6EP;65N="US96-U2!D871E+"!T:&4@;&%S="!O9B!W:&EC:"!I2!A<'!R;W9E9"!A;B!O9F9E2`R,#`Y+B8C,38P.R!!="!A;GD@=&EM92P@ M=&AE($-O;7!A;GD@;6%Y(')E9&5E;2!A;&P@;W(@82!P87)T(&]F('1H92!$ M96)E;G1U2!I2UT:')E92!A8V-R961I=&5D(&EN=F5S=&]R M2!O9B!*=6QY+B8C,38P.R!! M;&P@;W1H97(@9F5A='5R97,@;V8@=&AE("8C,30W.V5X<&ER960F(S$T.#L@ M1&5B96YT=7)E'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN M9&5N=#HN-6EN/D)E8V%UF%T:6]N(&5X<&5N3MT97AT M+6EN9&5N=#HN-6EN/D9O'!E M;G-E(&]V97(@=&AE(&YE>'0@96EG:'0@<75AF%T:6]N(&5X<&5N'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0M86QI9VXZ:G5S=&EF>3X\8CY.;W1E(#,N)B,Q M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[ M)B,Q-C`[)B,Q-C`[)B,Q-C`[($-O;6UI=&UE;G1S(&%N9"!#;VYT:6YG96YC M:65S/"]B/CPO<#X@/'`@'0M86QI9VXZ:G5S M=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT M.BXU:6X^26X@1F5B2!T:&4@0F]A6UE;G0@86=R965M96YT7II;F<@=&AE(')E<&QY(&]F('1H M92!3<&5C:6%L($-O;6UI='1E92!A;F0@=&AE($)O87)D+"!I;B!T:&%T(&EN M'0M86QI9VXZ:G5S=&EF>3XF;F)S M<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP M,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^5&AE M($-O;7!A;GDF(S$T-CMS(&5X96-U=&EV92!A;F0@861M:6YI65A&EM871E;'D@)#$P+#(P,"!A;F0@)#DL,S`P+"!R97-P96-T:79E M;'DN)B,Q-C`[(%1H92!#;VUP86YY(&%L2U#;&%R:6]N M(%9A;&QE>2!$979E;&]P;65N="!#;W)P;W)A=&EO;BP@9F]R(&]N92!Y96%R M+B8C,38P.R!!9G1E'!E;G-E(&EN8VQU9&5D(&EN('1H92!S=&%T96UE;G1S(&]F(&]P97)A=&EO M;G,@9F]R(&5A8V@@;V8@=&AE('1H'0M86QI9VXZ:G5S M=&EF>3MT97AT+6EN9&5N=#HN-6EN/B9N8G-P.SPO<#X@/'`@6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP M,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^5&AE M($-O;7!A;GD@;6%I;G1A:6YS(&%N(&]F9FEC92!I;B!$87ET;VYA($)E86-H M('5N9&5R(&$@;&5A6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^)FYB'0M86QI9VXZ:G5S=&EF>3XF(S$V,#LF(S$V,#LF(S$V,#LF(S$V M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#L@ M36%N86=E;65N="!B96QI979E28C M,30V.W,@<')O<&5R=&EE2!C;W9E6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU M:6X^)FYB'0M:6YD96YT.BXU:6X^5&AE($-O;7!A;GD@ M;W!E2!C;VUP971I M=&EV92!A;F0L(&%T('1I;65S+"!S96%S;VYA;"!N871U2!A9F9E8W0@=&AE M(&)U6QE/3-$ M;6%R9VEN+71O<#HP:6X[;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M M.C!I;CMM87)G:6XM;&5F=#HT-2XP<'0[;6%R9VEN+6)O='1O;3HN,#`P,7!T M.W1E>'0M86QI9VXZ:G5S=&EF>3MM87)G:6XM;&5F=#HP:6X[=&5X="UI;F1E M;G0Z+C5I;CXF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN+71O<#HP:6X[ M;6%R9VEN+7)I9VAT.C!I;CMM87)G:6XM8F]T=&]M.C!I;CMM87)G:6XM;&5F M=#HT-2XP<'0[;6%R9VEN+6)O='1O;3HN,#`P,7!T.W1E>'0M86QI9VXZ:G5S M=&EF>3MM87)G:6XM;&5F=#HP:6X[=&5X="UI;F1E;G0Z+C5I;CY&2!I3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]F,C,V-F(T M,%\U9C)A7S0P83)?83ED9%\R,3DW-S4R-SDT83<-"D-O;G1E;G0M3&]C871I M;VXZ(&9I;&4Z+R\O0SHO9C(S-C9B-#!?-68R85\T,&$R7V$Y9&1?,C$Y-S'0O:'1M;#L@8VAA'0M86QI9VXZ:G5S=&EF>3X\8CY.;W1E(#0N)B,Q-C`[)B,Q-C`[)B,Q-C`[ M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q M-C`[($YE=R!!8V-O=6YT:6YG(%-T86YD87)D6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG M;CIJ=7-T:69Y/B9N8G-P.SPO<#X@/'`@'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^ M(#QP('-T>6QE/3-$;6%R9VEN+71O<#HS+C!P=#MM87)G:6XM'0M86QI M9VXZ:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN.VUA2!A7!E.B!T97AT M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^ M#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT M/3-$)W1E>'0O:'1M;#L@8VAA'0^/"$M+65G>"TM/CQP('-T>6QE/3-$;6%R9VEN M.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0^/&(^3F]T92`V+B8C,38P.R8C M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P M.R8C,38P.R8C,38P.R!"87-I8R!A;F0@9&EL=71E9"!I;F-O;64@*&QO6QE/3-$;6%R9VEN.C!I;CMM87)G M:6XM8F]T=&]M.BXP,#`Q<'0^)FYB'0M86QI9VXZ:G5S=&EF M>3MT97AT+6EN9&5N=#HN-6EN/D)A2!S=&]C:R!M971H;V0@9F]R(&]U='-T86YD:6YG('-T;V-K(&]P=&EO;G,@ M86YD('=A2!I;F-U'0O M:F%V87-C3X-"B`@("`\ M=&%B;&4@8VQA'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^ M/"$M+65G>"TM/CQP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0^/&(^3F]T92`W+B8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R!#;VUM M;VX@4W1O8VL\+V(^/"]P/B`\<"!S='EL93TS1&UA2P@=&AE($-O;7!A;GD@2!A;B!O<'1I;VX@=&\@86-Q=6ER92!A;F]T:&5R(#0P,"PP,#`@&5R8VES86)L92!A="`D,BXW-2!P97(@'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN/DEN M(%-E<'1E;6)E2!E>&5C=71E9"!!;65N9&UE M;G0@3G5M8F5R(#$L(&5F9F5C=&EV92!397!T96UB97(@,34L(#(P,3`@*'1H M92`F(S$T-SM!;65N9&UE;G0F(S$T.#LI('1O('1H92!0=7)C:&%S92!!9W)E M96UE;G0@=VET:"!60R!%;F5R9WDN)B,Q-C`[(%1H92!P=7)P;W-E(&]F('1H M92!!;65N9&UE;G0@=V%S('1O(&UO9&EF>2!C97)T86EN(&]F('1H92!P=7)C M:&%S92!T97)M2!P86ED(&9O2!D96QI M=F5R:6YG(&ET2!N;W1E('1O('1H92!# M;VUP86YY(&9O2!B971W965N M(%-E<'1E;6)E2!N;W1E('!R;W9I9&5D(&9O&5R8VES92!P M6UE;G1S(&1U92!T:')O M=6=H($1E8V5M8F5R(#(P,3`L(&%N9"!T:&4@97-C28C,30V.W,@;W!T:6]N('1O M('!U'1E;G-I;VX@9&%T92P@=&AE($-O;7!A;GD@ M6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;6%R M9VEN+6QE9G0Z-3@N-7!T.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^ M(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[ M=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^26X@075G=7-T M(#(P,3$L('1H92!#;VUP86YY(&%N9"!60R!%;F5R9WD@2!O<&5R871I;VX@ M;V8@=&AE(%1E6QE/3-$ M;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[;6%R9VEN+6QE9G0Z M-3@N-7!T.W1E>'0M86QI9VXZ:G5S=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE M/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG M;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^26X@07!R:6P@,C`Q,BP@=&AE M($-O;7!A;GD@86YD(%9#($5N97)G>2!T97)M:6YA=&5D('1H92!R96UA:6YI M;F<@86=R965M96YT2!W87,@;F\@;&]N9V5R(&)E(')E<75I28C,30V.W,@2!H96QD(&)Y(%9# M($5N97)G>2X\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T M=&]M.BXP,#`Q<'0[;6%R9VEN+6QE9G0Z-3@N-7!T.W1E>'0M86QI9VXZ:G5S M=&EF>3XF;F)S<#L\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM M8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT M.BXU:6X^26X@8F]T:"!T:&4@5D,@16YE2!A="!F86ER('9A M;'5E('=I=&@@9G5T=7)E(&-H86YG97,@:6X@9F%I2!O9B`D+3`M('1O M(')E9FQE8W0@=&AE(&9A:7(@=F%L=64@;V8@=&AE(&]U='-T86YD:6YG('=A M2!R96-O'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN/DEN($1E8V5M M8F5R(#(P,3`L('1H92!#;VUP86YY(&5X96-U=&5D(&$@1FEN86YC:6%L(%!U M8FQI8R!296QA=&EO;G,@06=R965M96YT('=I=&@@4W1R871E9VEC($%S65A&EM871E;'D@)#,P-2PP,#`@2!O=F5R(&$@,S8M;6]N=&@@ M<&5R:6]D('-T87)T:6YG(&EN($1E8V5M8F5R(#(P,3`N)B,Q-C`[($9O&EM M871E;'D@)#(U+#0P,"X\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G M:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD M96YT.BXU:6X^)FYB'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN M9&5N=#HN-6EN.W1E>'0M875T;W-P86-E.FYO;F4^26X@075G=7-T(#(P,3$L M('1H92!#;VUP86YY(&ES'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN9&5N M=#HN-6EN.W1E>'0M875T;W-P86-E.FYO;F4^)FYB'0M86QI M9VXZ:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN.W1E>'0M875T;W-P86-E.FYO M;F4^26X@3V-T;V)E2!I'1E;F0@=&AE('!E65A2!W:6QL('1A:V4@82!N;VXM8V%S:"!C:&%R9V4@=&\@96%R;FEN9W,@;V8@ M)#0R,2PS,#`@2`D-36QE/3-$;6%R9VEN.C!I;CMM87)G M:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD M96YT.BXU:6X^26X@1&5C96UB97(@,C`Q,"P@=&AE($-O;7!A;GD@97AE8W5T M960@82!#;VYS=6QT:6YG($%G2!E;F=A9V5D M(%-,1"!T;R!P2!R96-O&EM871E;'D@)"TP+2!A;F0@)#4U+#6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^ M26X@3F]V96UB97(L(#(P,3$L('1H92!#;VUP86YY(&5X96-U=&5D(&$@0V]N M65A2=S('5N2!O=F5R(&$@,3(M;6]N=&@@<&5R:6]D('-T87)T:6YG(&EN($YO=F5M M8F5R(#(P,3$N)B,Q-C`[($9O2X\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^ M)FYB'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN M/DEN($9E8G)U87)Y(#(P,3(L('1H92!#;VUP86YY(&ES2!A'0M:6YD96YT.BXU:6X^)FYB'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN/DEN($UA M2!R96-O3PO<#X@/'`@'0M:6YD96YT.BXU:6X^26X@075G=7-T(#(P,3(L('1H92!#;VUP86YY(&ES M2!T:')O=6=H($IA;G5A&EM871E;'D@)#$T+#4P,"X\+W`^(#QP('-T>6QE/3-$ M;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ M=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^)FYB'0M86QI9VXZ M:G5S=&EF>3MT97AT+6EN9&5N=#HN-6EN/DEN($1E8V5M8F5R(#(P,3(L('1H M92!#;VUP86YY(&)O6%B;&4@=V%S(&9O2`R,#$S M+"!T:&4@6%B;&4@ M=&\@,C0L-S8P('-H87)E'0M86QI9VXZ:G5S=&EF>3MT97AT+6EN M9&5N=#HN-6EN/B9N8G-P.SPO<#X@/'`@"!M;VYT M:"!P97)I;V0N)B,Q-C`[(%1O(')E9FQE8W0@=&AE(&5N=&ER92!V86QU92!O M9B!T:&4@2!I2`R,#$S+"!T:&4@96YD:6YG(&1A=&4@;V8@=&AE M(&%G2`D,30L-3`P+B8C,38P.R!!(&-O<'D@;V8@=&AI'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2P@=&AE(&5X<&5C=&5D(&]P=&EO;B!T97)M M(&%N9"!T:&4@97AP96-T960@9F]R9F5I='5R92!R871E+B8C,38P.R!4:&4@ M6EE;&0@8W5R=F4@:6X@969F96-T(&%T('1H92!D871E(&]F(&=R86YT(&9O M6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q M<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X^26X@861D M:71I;VX@=&\@:71S(&9I2`R,#`T+"!A;65N9&5D(&EN($IU;F4@,C`P."!A M;F0@86=A:6X@:6X@075G=7-T(#(P,#D@*'1H92`F(S$T-SLR,#`T(%!L86XF M(S$T.#LI+"!F;W(@9&ER96-T;W)S(&%N9"!K97D@96UP;&]Y965S('5N9&5R M('=H:6-H(#(L-3`P+#`P,"!S:&%R97,@;V8@8V]M;6]N('-T;V-K(&UA>2!B M92!I2`R,#$P("AT:&4@)B,Q-#<[ M,C`Q,"!0;&%N)B,Q-#@[*2P@9F]R(&1I65E65A65A65A&5C M=71I=F4@;V9F:6-E2!P M97)C96YT(&]F('1H92!O<'1I;VYS('9E2!O;B!T M:&4@9&%T92!O9B!G65A6UE;G0@3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]F,C,V-F(T,%\U M9C)A7S0P83)?83ED9%\R,3DW-S4R-SDT83<-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO9C(S-C9B-#!?-68R85\T,&$R7V$Y9&1?,C$Y-S'0O:'1M;#L@8VAA'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA M;&EG;CIJ=7-T:69Y.W1E>'0M:6YD96YT.BXU:6X[=&5X="UA=71O2!A8V-O=6YT'!E8W1E M9"!W87)R86YT('1E'!E8W1E9"!F;W)F96ET=7)E(')A M=&4N)B,Q-C`[(%1H92!R:7-K+69R964@2!Y:65L9"!C=7)V92!I;B!E9F9E8W0@870@=&AE(&1A M=&4@;V8@9W)A;G0@9F]R('1H92!E>'!E8W1E9"!T97)M(&]F('1H92!W87)R M86YT+CPO<#X@/'`@6QE/3-$;6%R9VEN.C!I;CMM87)G M:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y/B8C,38P.R8C M,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P M.R8C,38P.R8C,38P.R!);B!-87)C:"`R,#$R+"!T:&4@0F]A'!I M65A'1E;F1E9"!T;R!-87)C:"`R M,BP@,C`Q,R!A;F0@36%R8V@@,C8L(#(P,3,L(')E2XF(S$V M,#L@5&AE(&EN8W)E;65N=&%L(&9A:7(@=F%L=64@87-S;V-I871E9"!W:71H M('1H92!E>'1E;G-I;VX@;V8@=&AE('=A2!T:&4@0V]M<&%N M>2!O;B!-87)C:"`R-RP@,C`Q,BX\+W`^(#QP('-T>6QE/3-$;6%R9VEN.C!I M;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[=&5X="UA;&EG;CIJ=7-T:69Y.W1E M>'0M:6YD96YT.BXU:6X^)FYB'0M86QI9VXZ:G5S=&EF>3MT M97AT+6EN9&5N=#HN-6EN/DEN($9E8G)U87)Y(#(P,3,L('1H92!";V%R9"!O M9B!$:7)E8W1O2!A;&P@0V]M M<&%N>2!W87)R86YT2!O9F9E3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%]F,C,V-F(T,%\U9C)A7S0P83)?83ED9%\R,3DW M-S4R-SDT83<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO9C(S-C9B M-#!?-68R85\T,&$R7V$Y9&1?,C$Y-S'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0[ M=&5X="UA;&EG;CIJ=7-T:69Y/CQB/B8C,38P.R8C,38P.R8C,38P.R8C,38P M.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R8C,38P.R`\ M+V(^1F]R('1H92!T:')E92!M;VYT:',@96YD960@36%R8V@@,S$L(#(P,3,@ M86YD(#(P,3(L('=E(&%R92!F=6QL>2!R97-E"!A"!R871E(&9OF5R;RX\+W`^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO M8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%]F,C,V-F(T,%\U M9C)A7S0P83)?83ED9%\R,3DW-S4R-SDT83<-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO9C(S-C9B-#!?-68R85\T,&$R7V$Y9&1?,C$Y-S'0O:'1M;#L@8VAA6QE/3-$;6%R9VEN.C!I;CMM87)G:6XM8F]T=&]M.BXP,#`Q<'0^26X@07!R M:6P@,C`Q,RP@=&AE($-O;7!A;GD@:7-S=65D(#$U,"PP,#`@65A2!E>'!E8W1S('1O('1A:V4@82!N;VXM M8V%S:"!C:&%R9V4@=&\@96%R;FEN9W,@;V8@87!P2`D-#@X M+#`P,"!R871A8FQY(&]V97(@=&AE('-U8G-E<75E;G0@,3(@;6]N=&AS('1H M7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T* M#0H\>&UL('AM;&YS.F\],T0B=7)N.G-C:&5M87,M;6EC XML 17 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 3. Commitments and Contingencies
3 Months Ended

Mar. 31, 2013

Notes

Note 3. Commitments and Contingencies
Note 3. Commitments and Contingencies

In February 2013, the Company’s Board of Directors received a letter from counsel on behalf of one of our stockholders (“Counsel letter”), demanding a review by the Board of option plan issuances in 2010 and 2011 to members of management. In response, the Board formed a Special Committee to evaluate the 2004 and 2010 Stock Option Plans for the issuances in 2010 pursuant to the multi-year employment agreements with Messrs. Kasmoch, Bohmer and McHugh under the 2004 Option Plan, and the 2011 award to Mr. Kasmoch under the 2010 Option Plan. The Special Committee and the Board finished reviewing the awards in May 2013, sent a letter in reply to the Counsel letter and anticipate a satisfactory resolution will be reached with the stockholder, avoiding any potential legal proceedings. If the stockholder elects to proceed even after analyzing the reply of the Special Committee and the Board, in that instance the Company would vigorously defend against such action.

The Company’s executive and administrative offices are located in Toledo, Ohio. In April 2011, the Company signed a 68 month lease with Deerpoint Development Co., Ltd. The total minimum rental commitment for the year ending December 31, 2013 is $30,600 and for the years 2014 through 2016 is $40,800 each year. The total rental expense included in the statements of operations for the three months ended March 31, 2013 and 2012 is approximately $10,200 and $9,300, respectively. The Company also leases various office equipment on a month-to-month basis.

In October 2010, the Company began to lease property in Emlenton, Pennsylvania under a lease with Allegheny-Clarion Valley Development Corporation, for one year. After September 2011, the Company operated under a month-to-month lease agreement, for a reduced rate. The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $3,000.

In June 2009, the Company began to maintain an office in West Unity, Ohio under a lease with D&B Colon Leasing, LLC, for one year. In June 2010, the Company renewed the lease for an additional year through May 31, 2011, and is currently operating under a month to month lease. The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $7,500.

The Company maintains an office in Daytona Beach under a lease with the County of Volusia, Florida, which was renewed in March, 2009 for five years. The total minimum rental commitment for the year ending December 31, 2013 is $48,000 and for 2014 is $12,000. The total rental expense included in the statements of operations for each of the three months ended March 31, 2013 and 2012 is $12,000.

 Management believes that all of the Company’s properties are adequately covered by insurance.

The Company operates in an environment with many financial risks, including, but not limited to, major customer concentrations, customer contract termination provisions, competing technologies, infringement and/or misappropriation of intellectual property rights, the highly competitive and, at times, seasonal nature of the industry and worldwide economic conditions. Various federal, state and governmental agencies are considering, and some have adopted, laws and regulations regarding environmental protection which could adversely affect the business activities of the Company. The Company cannot predict what effect, if any, current and future regulations may have on the operations of the Company.

From time to time the Company is involved in legal proceedings and subject to claims which may arise in the ordinary course of business. The Company is not aware of any legal proceedings or material claims at this time.

X

- Definition

The entire disclosure for commitments and contingencies.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 440

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

ZIP 18 0000904896-13-000026-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0000904896-13-000026-xbrl.zip M4$L#!!0````(`)B!M$(5,W\VL#$``$X3`0`1`!P`;G9I8RTR,#$S,#,S,2YX M;6Q55`D``[^#FE&_@YI1=7@+``$$)0X```0Y`0``[%WK<]LXDO]\5W7_`[?. M&2=UDLV'GLG,;"EVDLIL)O'%V9VYNKH/D`A)V%"$%B`M:_[ZZVZ`$BA2ME[) M96YVJW;7$LGN1J,?OVXTE>__?#]+O#NNM)#I#^?!A7_N\70D8Y%.?C@76C9[ MO7:_&9S_^<=_^]?O_]1L>C=*QOF(Q]YPZ;VZ?C/XJ'.1<4_+<;9@BC>\07S' M4KSA2L[F><:5]S9-Y1W+@(-NP(?110.NS9=*3*:9]_3JF1?Z?J\9^D'D_??- MS:]7US>MF^O@I][_7'B+Q>*"QQ.FB,O%2,Z\9A-%N1^JQ`/94_T<_XS%#^?3 M+)L_O[S$CQ=232Z!:N?27#PWMZ[N0;+N?=&E2'6&8ML[G^>Z.6%LOGIBS/20 M[K87X*D@;/I!,PJ*1Q*1?GZ``UX>,KWFD*FM=_>:EO^1CSTB]3Q;SOD/ MYUK,Y@F*0-]-%1__<`X:+Q5_O\=:_M!+_0=V]B)S/O M0+/[&T&GW6V'CA'4$#V.:.=N=#3&4_! M+Z[Y<'_C[_C=MA,S'F5P2G%J-.(?*LH@_GNN,W/Q%Z842S/]!O^7QZ^ENN4* M(CW?WRP<>7;C<'*A:ETF#(Z2ZVUZQ\TCQL[>PLT*OME;/5'7L9UM5$_`NBZ@ M]O=E/9A)E8G?"'4:"[H6>B3S-+M1?";RV?Y!H^7WG=#U*(-3BE,73HX1IU#9 MH1FF&;8!%;A;4J)W.*^ZA89^Y._(ZT,VY>J]3&4YM!ZZS"CHM-PL\2#UDPE2 MIX,`4%C[($G6R>6UDK,KX"32')ZPV0=JLI=\+!4W]WUB]UQ#_%5,*J@!F5J^ MS?A,`RN444E*UP='D&8G;/=ZOKN77TRX;T,)M3B@TP_/9/HP6=F$+1=!1"''#4DOD#F6TBS5L9_2*J13V5M]P=3MEBK]D M6HP`,U^+)(?\O]<:=5Q0`1'\"S>^/L+F="*%#XO4.4RD7SBVE7@\N`/OF?#W M^6S(U8RWR8C?-D,"(4HC_R$1=W;)CPJUPI`&\/"?VJMA'APW\'_653:X6_A+Y?WMJ'69Q,FO`KR/)6Z_PPK3PB@R%\ M$OYU>MB?^Y6M-T'&)Q&D#K+.:$8ASM/ MI]?K!T']WNQBP<V;L'[ M,KUB>KHW2`E#WVV3(8T]B58@13N$8N0!DA^AT%-B!%Z,EP":X?^]^D<.V"(! M5*$'V153:@G8C;Q\_R7Y_<@]3MB3WY>3M:(ID#3H!:>1M(K2'CFFJ]==I]/M M.L55+=5C^5;UT(LBMWC=G2OHB'I+ZSLUW'HH8@^ZK:!7%>-!)J<6JZ*R;6RX*@5M5SW>)2G6?RA2^RU@ZCMNH%+[5`^U<*S MU^KTN[MPN5'8-LZ6-PE+,]A?#(AS/$XY),#U6WZW6ZK5MA,_D135I?>C_D$R MO$TSEDX$^+K1%EQ_=3]*8E=F%R8JFJ%M\&\PB. MD.G`Z!8&?BAAV-[F7%]PY:8L3[R!(LYJ.LRP0^.5^%&9?0HAU/*4X/ICI'F M2J9W$`K0TH\Q@Q;8FM]S2Z4ZLD=SKBR^U>J4!HEVX/M.I%Q_&%]!/A,'KS<* MRDJO(WHDUVJ,ZN[)LT!NUACV7F2W&P7=&B1HZ1W.JUK!];N0$W;C=`.H2\BT MP%TW@$D4SX3BF,``J8!68GO>A?FML/IW@@U%(M`/]G=XT+R3L(Z7X*LNJ!HQ MONAR8.]4SN-C]`U),7!!?Y7D41PK"ND%@'AW9N=\?W#6['?Z_;:;-BLTCV)9 M39K](&CU_=T9.DD53\X/7&>WV^FTZE/UFNK1C*MX-_2#_=CNZP..^HY03]0+ M.]WNX9Y8*\777E4Y>HI'\^]IOW9B?R6BYMWX?V19PQ]M1@V@329 MSW(J,-"+1P^/+-4JH1GV>IUV.W*"]>-<3BI413<@$J"/5CLZ6"0RG*E,8JXT M=E:RI1E/*QVG[)\K.GZ_Y[X[LPN74\M5]9RHW?&/DJITY=!(T>KUMYU;53UX M7X[51>_'KZJ3_?TD"J.^._!5I7D4RZH7M/H0)';FYR0X2/,G6'"E+_88AQ.* M\W@O;2]A/J@)2^W@^95,M4Q$3!_@44BB&L"-'4I_+5*6C@1+:.0`T9'&&?5$ M@G'A.<.MF*0"X@TV;4V!#-'H!NB-0)!/L("7"7IP=33OQ^^2[,6?FDT^N6\V MOYMD+_#SW-/9,N$_?,?F4K^8,341Z7-?I/;/YE!FF9P]O_!]/YAG+Y!DDR4@ MPG-\PT*,E^;!@MP0_\#>DQ=?J M%X6\'!;B7L[Q+^_4BD"ATJ&>?VD>7UJEGZ;<8V!CLSE+\?@7C2+T92]F$^!@]`+>Y2(%BPP,8FO!1YK$D\=CJY1_M/16I M[==[J53@['`GUA+X!<,"']S_F9?R$=>:J:6726]NK,4;,Z&2I:?ST128C_%I MDA[^\G`!+, MIMKC:0SK_IDIX!T%#8]>^IZQ)2PB\X:\X"'N.%++'B6^Y$PA45SV-2P69U97 MA%TY;T%?G![9<]^G#&09@N13;V!RL0HX5X/Y?S( M)PB?4*>WS5\;R!5BLJ0U8O1B2`#VTU4^:GLL999B>]MN*6R2O=TR35/8UL=E M?F'%@P4F2\M>3V6>Q*ABR.9$#V_!H6XP5^\R^;%K9EW\*+?T:P/6-9_4ZIC?UDY$5EYVM4U4]; M7+HK7.V0+N-#$O08/3PW4^SXS/ MH]+_FE*V(-A$6SB8@0.-6,-)'/#G9[C(0>`9W4;A6^M\-C<;D4TAF+/Q&).) MB:N0ML@J9G06@729.8K%1Q.G/82?XQ52HSM']);2!!EO>VB=.HI07J>?!EKE M@F-VTUOE4N9'``P3;@93M!?GI/7U0Z10"BTE^QQE.:5'DT=&%`=C`9I0WEC) M&1"0FJ\UMY'=P'S7*2"5WFC*8-VZV!O-,3T7$1Q"84+Y"SZ#W'J-:$N;;C&M M69F)N>N@]$/O=1XG/--PL?@6F'[4*]LTK/_Q\&@ M@BIW!13DI\:6K=O8..O1K(=Q-JCCP468-Y$6N(P`A6Y"L>*Y*=R:\HE!4@NI M/M,SMIN&GCZ?*WE/A@) M7!A76KV/ZF'\OS.18&<@Z"[F9ZFXO..J4484QIH[@"H20$44B>A\&*."4,8M M!_D$MLI`2Y0\V]`+_L($`N:A5$HN2-@[)A(3NI8`SZ'2I8?*+!Y2M2$%"X+5 M`=BR846HV)N;V003'2`(45N-OEVNHMD(K`)P%&`S.EN&/TTN@,@YSK-<%6HV M5"%4W4.R%=K(1LUEL;N^H1AF M^\5;K<\I14"6UXE4@+$:WF(JP)Y3<`=P;5MNE5VMWWM2I,,:LC;1-6R6`HO0 MN9X;7X'X@86F$D`%E`("0/8'!O!Q"%L,:TQ@T2!)3$J#ZSC("@_*M*GQ)[K0 M"L`2"8*@-,H$)DF;`T_@4Y+4:>^,.82L%0H9XLO.HGCKV:Z!(:AV>I\B':5H=IB?)>/((O< MMI=%/($[]@C@M2G#UHZFY``[G00^4PC-X`:X"1J:,)XT`J`\7CJ8UC M0;N**C\M(!CC`.68.IE47,90"4%^!(T"-D8UG@6MH-'KMM91E+8"T[F&,\/9K/E0Y]BC6+N#*-S)C MSMS4;B4)"$TYM8@-=7BF`6ZH/D.HNZ,S;QM92G=1G6*Z5_8G;_\87O/[:&2# M7;P'F+[%KA6WY0Q#@\`"$A//-9_A_^%9*%M2'_07R`RQ8@O(=<4YMBW(K^"R M*IIFVKN%'9A";6+P%7U:H-4.<-S!LU-]WFL(N)OG>H:_08`U8^6`!!0J`8B^12VX:J?C]%:X#[ODD$P[U MP*H`K?%75$Y,BL%,-;>*P7J[!5IM=SL-_)+[;JF',S7;BGU:>XKAH034QI6GO MK-V"+-EI_S'\]]M=P5>-#A`4@FVYSD)ABPMOP-^%UM@7H.PQ7V>/S28X"^U`K],`90B0U+,&3(>&OW MF9L7:FWBM,:\D3H;!MF2D'3?N@<%UEY*LC:,$-659SLWKZN`,C"WA?\:?9?: MK>JB6#XU-$%*C=3`>2>0J/$'1FTV+K&EG@)J>%M7!^S'=J^*1&Y+@C&>1<1Y M,5M@SW)6QX]L@J+"O3^QE(!"Y-/W@[D2"7QP.]-"4\<-B?V4)\O5U>TRK5JN M1KR2<*#\(,K*R&50;#P]:T@WCC'%S%7DD?_#$9?>04/G,6\+FJW(0YWT)MD/IEN%.EUQ9C3V&+>P&XS?H'UJ-/JA@B"K_3BJ1,* MU;F`$`32]#!+KT("80X@H5Y>54;;^3UP)08M#SP M!2?:U"X1O=`LQQSN>J1:&Q%63S0+,G:=-7HA6+4I2ZU]0S]\(!,)T_D!N'UWXP/F1-73 MFL(1O$C2$7J>*@@J>JKE2C&V=:F^;O2$.C,70TAYS`I,Z,`8,^)(W+F'\P MQ8P,%CYACF+!59DY((BK,+WW9(WO;71+Z!C"#O&:B0H<$'OH2!.73"%`&'=B MYJW!-3M,C8BGX-IJ4546UGTY`V>QPC0QY5)2A168J0U8/*5NW/2-=EFA_G)L MQI%!4`?G,W/D1\B*J=6YE*-F1CTR;ML"U-K,4QL#S%*^60=N]R[:_T^[]`\X M_W6!J#8"@#`_=';6M8$>MMK99H+VJUR9+>#[9=-D-S1=;B9N!?UVO%3V'%FF M?/65TW4Z"_P:#N3_6WW?-=O5"@*_=@7MF@4T[*P""KR2TI')!2#]X\3;B$.4 M\#@-^_Z4@T(L?H94.X7\C(V!L1AG.+"RE@O]W,QN.AM0],\CNT$T&F72+E0- M"3-G[S-3I&'K'M1O3R\1P!LY-L6("'IC$,0CT"*NX7%B0KH-?+1VG9/E9U/R M`OL)GM3X(P)07C`J]##&;(XNFA/O,6=9,=M63A)FL"1V!JF<-2L^,].YU&ID ME"2**@G7:^JD%'?7GGT479_*R84KUP<[+X?)9JUS1\'6@!93Z<6"@)*K89IN M`"/8V*"2VB&<+F0M\="".CR+,,1*"\;(^6*KX[2-93YLB][335-[MO+&PK#J M;9S&FB0..^(Q.!V6FY<#]48GK!Y,E]`]'N6I<\0^3#TXU^/:2CUBN^<.= M^)J&2MDH\"8ZWDIH>(X0#TTOI1LI_1FE__4<'1N:Z0[N-/:W#QEM#*86LU%E MZS!GC5"1H.V:,[S-LKW@NS+ALNI;23I"9?P>$VV/*8M+>_KL3U.9=3^#K3:Q$ MD!3_1;4X3U8D2T6F$=..=,78HBT:6$59C20K9[(E;R\YJO/OEJS%I!W7.X=A M5#TA3&MJC[]R@N&&FDVHQ]^XDD<.IO\>O/2U5*M]QUDF,!Q,3[#)&VF_#%EV M]P/7`\HY`S-3V<8U9+&PT8VZM!7&W9!>8;A%_R_&`1@SWF?GJIVQ[Z)W8[9X MJXV5',==T%XNDX)B/9II+/A6W(<][#V/VOV1=GS6:OC]L':N:\MH5>57!H09 M*<.?2BTF_'%>ZUN@C9`HR<;Q_>OO]&->TL@O#":AZNPF`6G4,]/=T]./7W/L1).5 M8G%,3>JGQ"1)@>Q9ZS_&OP+#G.3;H346>2H^ZJ@ M)0JG(>7EVI$D^VU)I?5V43V75T>-SLL(72&E8N6-5`<`?I7=L8H5*>E:,5>4 MX/DS,XFZ-K^0LUB*\2!Z@&T(W9QBN:%I/.$*27E7I.I)4/`F)]EB3+DDCVE$ M'">/S@>II2A;.!:W\O\Q'B#@UVX>_J@X#EV<;%@%>MD2D-"`??H=6U>C*\_1K>I-.3R&&`$1D+%XO(Q%0Q37=^O5L9W M[5=?0@=WD4^7/(1887+Y!YBRF,L&%8' MUW)UTV`CO9.&U#Y'4^R7BBD>AC`F2-D[G-"N M2PS<HMG].Z@OM=LUE%C0_F>7-A9E3-.M"SF?Z]7UBL/V[(JSJ7>Y?2O M9B&M4:K0!#0BB<8#0SP#YYS<`Y@_%.M_6MJ<0=A;*8 M.J>'4`G5$(,YFY>A-2\7J`_`3[9QO?\*>1"OD1!\J&!`E>S-<4C0`_(?WR`D M!H7:,U+]/O8[QBG!_S[)86/)?J?RE^A6.3T]JF8V0U11*E0ZO*FS*BQ@JN(XSG1`[8!(K;!PZ$TQ\C4 M&X#3CO*0I)A,,KCJO-H]>GW6WW79C,D)?TA*Q&.4I0GN%1<20RJ[+EK-HOQ[ M7J]I<"JJ'X.0'4#`4#`88$O^"ZYB25AZ3^4>`\S-YXP7^Q?RIP!8(C*5$4.5 M*SD_*:D4>%Z-Q>`ND6?J;23P^R-P$A-/28'=E9^[CW*\$,A+F`;H@`R0&"[; M$[J?DTV).Y#327LG_XXND^+",6Z!J7'E(7^.W8X:Y`=* MIW&],>L72GXI2VB8`I),O1:'4_):9AJ<"O3\;8@P4?:^TDJ,&=6$#@4J1P^' M$%P#`;-P9'2,W4)\J*[JLUEK$"88TH?<##G8%"1>X,!R`T?@0JDKTX3.`L)" ML">@XX"(9?79W\HF]XY<@WL]J7!ZJ<`!8FK0EG$^5%D:.X:+=R"I6= M#:TR22V<*AI+*51OTH87(A"+J",JH/!B-GHE91/L[D(#BUMX^U(!@KU8Y+)* M%CHO+0N\`K6^09=\=6+P`LGD*VR8E:[INE>&@@Q/]+!@'6;)5T*6,7AM65W"5%S1%/ARZLVTUL2R/V7%DB`:QXP MB&(\H3`1@O+\+E=#+CL=-'U*"4-GYGD*J(Y9KAY3@N\%^.[ ME!Q!-K`7_3)E<$O*(2*H+YOQ/Z\>-W),5(5W!T@C\@J;NL;DH8VRFZ0%FN2G M-?J8R54L.J9H`?2%5"T9?,K.623IC"19<%-2X&`0N6[@*U)6O3):*7,+\/1! M4K9^=':WD>$#H,VP'+^&,/9U84WQ;*/8-O+VA:I8/#31J%.I]L&12B`+)CJF M'\'?7&*"-Z.?7Z+;Q'JB4&ZE?^&66Z$;Z>M1[201V>VLUL=@",C"J>3ZK_(^ MEM=K9U\154`_M>-L6J(/Y4)<77*T-;*J$<^I?WS1L4A@U7-KNT(GJ[AC9177 M56U'^7-:"6C$0:HKDR-T._8(=)#G:>T6ZZWML<#13\DS4.8RP/1%^4.J76C/ MGY>QW->>&U#67FTZ;R"?5LJ6$P"N$K!#R?-#%(BS"3XKSQQS8S-#,&!5LR0W MZGU+;%0Z4UET"_)4-`,?)ME#FFLOI:%M2F"&F&IKP`+X,5W33,7#?';Y]`:P MBN%;!?DY1`@3P\)ZO`4R65$J`,;`NXYB2+2CS3L00FS0:*#A*F<-U$VVC"G,-3@$UW-1T MP1H$RBAOHL94B.^`Y"G&4S`3#%=P0G.3-?'`\U-UT8@A:X<^!:.6.*N4%%U< M!0:%8JB*P4#$?'E7.TX0<`B:-@H!:))@;=6_/*6HJ!&@<<']W/P:WBBL*"CH M&9M=#)M$X[RLPA(_QFRGHA[WBTY/U&+@BC`BV5,;.(Q%%;B5;,8RN9*.DWR0 MI5,I&%HH,`IIWM//8\D%I8IG`J.UF/PA&0YS%JTS('<91Q?G8R&NG<S?<54FJ`7$4>N\$BI$;V6/ M%)?`!DAQB"V4;6-,'5Z;K;-5K*RCK7@M4N)8SDQ;?)-VA MRV^XJL*YE-MY>3F*\RKJ@\$%;L(8W7.(?[BVDE4PY@,>.8.:J\HL[2$?(>'8/C2990*H@.12R@Z4W(NDI%;\T3]8(BQ]#'4^D+D>#=-ITI#& M2F(7A^JOU548F4A1[G*=<-)6HO3 MY%9D9-.96D,^3O3YIIH[N!UE/'J!N)I,6HKMH55`IH.+,MUBHXK66./3ZTD^ M0`$-E7OD[HR.VP\4_HY171%MP"GQUHRC,1'W7:#:HH)A:':)HF(^SP'N[>JC= M6E,YV'/X%V&=N'7L52)6%'FZ^4<#!$RT13X3C7L,9XB*:7FT'P,4?&(#XNH. M\-O)@"8NLEH_,(<4MLF>`@=?=`*L75Z=E4(:%H;]\C&32L/^EEU(N,-8=].& M*B&W[D;?C36/`9%5CL-<1 M`-^@/BOD8Y>]B;N+??L+V)#D::L]7%A5@OB[W.&0@E@CT(BZU.O?VK)+N7\T7HFEA.)=J]>I=YM-K\.1 MC0@N%K%;27K;2;V0%.S!&?;\4C"?(5^39%A5FRVO:.RM(!J=N:+A8C8;+.WG ME!$?(+WG><1*\0@D((EEA"K=BN`$F?G^"")TN>,$[5:+VMF>:GI M='^=0JE-V&/07`U`.N3.6-%3,L!.C[4'VBE&!KOK]'BAV25?MQJ\Z/J,@?FB MEA;7RJ*&C2+A+5_=TI)?#H+G,+2L.\6*1M9>VV-D);6@MZ:5]7SGBKXC=?!` M+((3_/J"HYJ_^&#(%D@."YCBPO M)>^Z>[Z[1]"JE@J[-4^P!:D(>I2,\=:DP@;:\EM7C-=J>*DZSTLNMK%X^DG. MA8[`W!K-U=S%B\QO-MAC-*S)B,$!U._;H'Z+^*BE7*\Z'Z2$E1"KU2I/UD2$ M3'&QDUA27"_'^YMKD'&P!]V8IS-_+)2$'T*.I-Z67A_)1;&I/NH,<[@9GLX?(QR@$H\/3W: M_=_KVG46#A5(#+7V+CI-*>1.-P4L*;B?)`HN5?'WQMAX-:?GNZ[KY5379=77 M:3TOSZ9OIT'[3:#(O/7.H2VIJ_:KW%!UBK`.7Z*EZ,_.167I+:B_[DKJ[YO< MU'`0#D/YA]QD^1"46WU+,\`206BLX4U8.Y][P;' MS9^T?Y#O/-!5ZUF.^U7U9-.O)]F8?45*THK[RX5^8/11P%O4!C%B.]@Y=?(' MDJ3[6M!L_!O,Z),?=]%--);_W@G\Q:7+EJ0YA6SF]^1Y,@@E]3R\2C- MQSG6P7V"/&O5>G1+Y6V]%Z\,MR"%-P6-\`HC$N6;*-69*F9PX-;=FDVG=EL> M1,C[0U\VBBKRI$>5/&(4PZIE_12'@^^-JX%D9$0/5>D-T-XCWJF9O;%IGD"% MMY08>4^!C!(8/`20>FAWAGF?!$],#2R91B)8(3M0JM!C"O9AC)"$SJ]5XBH< MQ#JA7_U2+LI(1(2TX\&@!("GQ@B4"I[146'-ONQ<[4B#E2MX9Q&DF,G[V*,P M>8+%!ART9BJ=RJ!3:#-!K?;3#M;M'YHJ?@3[AIV>L3K(9D`"(M>-[N22!0<' MGDRJ<,%;!(8M[Y"2;4CI1P;7LFF=^Z`]P?&X$GY]S*X26F;T9[-H_:N"X,'+F"(]51Z.RSN%IJF#Y MA^ZZ76AE@=VE.(AI-:_"&DC^&(J1E:J._+'!G-:=WB;[:6Y*L5RXT/]19GEB$*US M3AN`NM/(M&GWF.L=V''XU+>5[!PE$]-`I1,B:387!0Z[\P%C#D0R+IZIS.G1 MO;32([(]E^3ZPD"20.1::GJ-+L!D$CI%;WFE4.C.L$D"Q6TY7'=LLUM78)7X M_AH]RMXE*_9IT!J6VGR6.H2+A(E!E8V%%UQ7)KF]CZB)6$-L&W9S+C`>.5)D M*@KU.6SXQ>16<'EH=;*/YR)1U3JX5=_K$,ZKP29F1FP7;S)K`K3:WG?LCQ,$ MW?J!X^>Q.N0\[>I0[*3C??]_1`*HCENZ;QQLY[[QC5-:WL:%0Y4,6I<+G=.S M].U"O_%37B^8^I_H?L$4O_X+QM8@FCTQ.T]O)].BFVQSJ'F"KO>23Z@T0N7N MI9A!9S6+-L44*N&/]BKBBCW[Y#7R-,-$C-^#/\K]&7219%51(IXIBE6I"D,: M_%3_4FZK8E$+Q_!U="]'G]4NK>9)%]+N@OIE"@,8N/.<=:UGG(O]H7]7HS&N`@H72C`ALZ:@PS]-! MA)I+&V"FT-O=H^(6DE_1@M6KTF6HP2I:`Q;+Q0$;UKJ)J;7C2\"5+GR1I-E> M15-@1^&WV3K^4Y:%(DED;30[];V6V\_(#@.WT,HUBAC,"0Z"[M-?Z2 M-GPL--B!AN76\MBMOYFL`4_L9SDEQ*`VD/%14C2@1.2YD:FN78IS.:`$+985 M9@(PG_$IV"V>^27C75A-%V$JBJ^^;9Y>LA?$$FU<&NS2X,XDM\!XK'M>(!FH MM=]VJL_>!3NL%CT0 M<#^99-B4$`&9QN$/!,15[D$I,-#(&:1IRMT/`/`&I.PVP?:^&-6G.F=X^4:R M]RA""5+B#LDU6:3[)&-YK&!`I!0_3Q>GF05M+>FBQRJA0>$]`_@&G\:[C6X] MPQ_SM*(V,CI/W%PL3YT?=O*XQ>"FDR.\><^"28*C6;Y6V?2#;OAS)LHUJ@M. MUN4,]T+^I`+NRSTN MR&72+7QI"U72Y_H'Y30`WE[^`8>T7!\$O!\?R169R0]^Q04#A.[[,,[_^;Y_ M]OF]([XG0>N]W.*(_O7EZOC]GYW6?JMCG>G+?&+31`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`._'_60H?OPE M9KYO@8H[:+9[!_OVJ(47];!'%&7^'.6#,/Z/"+,YJ]MH!"V]M%4O%@DVG(.9 MZOFYE5,TASO[@322@[;%G_3Z^S_W#X*#=L>=W)R/%.CY',4B.X)LQS3S+M^5 M)$@^4M,M9%7XS_Z@,TIQQK0P^GU(BYGDOD_]1^3.++PO%D;_FL:39!QF1()W MV+/4'K7P0F&X;R*._TK2:7(ES?8TD5^0:V7<%A^L18-]8ORQ[]]%#A+_/MO'S&%-AI%T+!K<"?N MQ3_?WXW'#Q]V=Z?3Z4XN!CNWZ>/N4?\O5_K,:S3FKC7H1TJPX`\@J!E*#VFP M0/[W<=?\E)X2+&&VEA-&ZN0'S*`?=WEFI5DJR=K&/+'**1GS##J-H"W?YI\M M/P,ZN;:^3ZTE]JFU_CZ=;(T;W5TB^E??);B\;YGZECJPUJ%^ZVL?/(7Z;4F( ML_HK\0X<]$B\.NCQ<>Y4\2AU%>>&SQW)L^2+!RGM!!+?.9KQJI^)8\ MYC25>E8?=W_<9+'\R_\#4$L#!!0````(`)B!M$)ZFSZ'U0,``$D;```5`!P` M;G9I8RTR,#$S,#,S,5]C86PN>&UL550)``._@YI1OX.:475X"P`!!"4.```$ M.0$``-5986_J-A3]W">]_^#Q/F23&D+@=6M1V1--T-:)M1&TTY.FZ7-FN]>GG]^^NO[-M%`A.DA`(FJS1P/^E/Y()58`DGZHE%G". M^N09,P/P>+Q(%`ATRQA_QDI'D.?Z)FR>Z[G%6M#97*'OO1]0N]6ZM-LMMX/^ M#(+/GA]\#'SWM\N_FFBY7#:!S+!(HS1#'B/;-E0BRIZZYF.")2`M@LE>8Z[4 MHNLX9M%J(J(F%S-'[]UQ,F#C_;NSLQ3<74FZLV#9R>"N\_GWX3B<0XQMRJ0R M:C8+)>W*='S(PU3/"2%1*<+=A;LLV$>W5UY:2S>;3>CJ@7>'[W"V`1C&"*S/?CZ/:(^OAC?#V_]_L/`O^D/^W?>8/SK M8/`P?F0X(;J(R./8;Z!46%>M%]!K2!HO(LC&Y@*FO8:.%=I9&./(A_\0Q?E' M5XBC,(G2HAGJ^YWXL%+`")",@1'U?PDWC+:4(A[F:5B1*6HNK'P>K+S14RPG MJ7F)M&<8+PR;M@.1DMF(R5C;;KG;*OZP'?XRI'A"(ZHH2"\1`IC*HD1X`E'/ M.@!TWH9R/PQYPI0,\!I/(BCA^QJ5)YNSO"]V>6,19AOJR]1OJ_0IV2(I3`M\A@<8W\5)$:&2L>/LUYI$G)P=>$JG6) MYP7`-Z(\`H5-X@=8,,IF4K\J)G&2/I_&DI"6_3"=L/"MR[+YE7]@-3+F`!P%8)F*=SI]\HA:MK8=U)^:A MV@W/#ME#CU@!L!XV%2D\H8>Q7TRY=EXKU)WMD_G[:3-A/LS?*7KD;U!+`P04 M````"`"8@;1"ZFPET;L#``!G&P``%0`<`&YV:6,M,C`Q,S`S,S%?9&5F+GAM M;%54"0`#OX.:4;^#FE%U>`L``00E#@``!#D!``#-F5%OVCP8A:\[:?\AZRZZ M20TA9=T`M9LRDGUC8B1JJ#9IFB;CO("UQ.:S':#[];/3IH("+6V];#=`G#?G M'#\.M@,G[Q99:LV`"\+HZ8%;JQ]80#%+"!V?'A#![&;SN&6[!^_>/GUR\LRV MK8BS),>06,,+*_#_\\Y$3B18@HWD''$XM+QDAJ@NZ+!LFDO@5I=2-D-2.8A# M=8!KA^K<](*3\41:+SHOK:-ZO6D?U=V&]2V*OG;\Z%7DNY^:WVO6?#ZO03)& MO'"I8999MJVCI(3^;.N7(1)@J4Y0<;H_D7+:=AQ]T6+(TQKC8T=I-YRR=KY][,9Y`AFQ"A=2]N;Q0D+8HVGL,%_W9P=+:6J&/ M[++,UDVV>V0WW-I")$M!1R1=L:$SPIDFX6AB]4;#72K68\.M-$!>$X M'X*M6H'J;YC!C)O4'Y_Y6LM.8(3R5!I,O*YM-"_+$#$)>$W:0-I"R,X@&P(W M&75%=REG&?)FPLWSB%.$)`G_X3.#'`_7Z.>@/XO!#&`5GWJ"KSIY3E"=JG4O.8_^A>!]J5P%Q`]&,#L)[K^?U M.T'\,0@&?X[]=I>_A7RG1!60CM1^D#4E`J=,Y!SZ3((;\C&BY%>QP*A%YST21(2CB(-0 M8_^XI?7>1E6LLX\)90;Y48_1\0!XYL-0K_.J@Q"..AS4*)MA?:M#Y9!W36.& M;D,]Z&=$ZCV44&8=IG91=`P4$Q!FZ-[J4#G=7=.8H?NJ#W,/8Y87+K%Z7DX0 M3PR!W29>.=,=@IC!>1S#6(^9.X4KQWA'"#,(7^LY&ZL[WR=IKE;)+E57 M08\)$0&/)VH+8X;H#CZ5`[Y?)C.\W^CYAM%8,OS3#-D5Q#+!6(?\%<8[4@F:&V`W-RI%M]S>TAZ]??O$':&%HK[XD M6/V>?+.Y(51NG`\%_)^K92F8@;%;;(-N]>`V9S@I_F>Y_G=*M?P&4$L#!!0` M```(`)B!M$*PUY:VD!@``*L=`0`5`!P`;G9I8RTR,#$S,#,S,5]L86(N>&UL M550)``._@YI1OX.:475X"P`!!"4.```$.0$``-U=ZY/;MK7_G,[T?T#=3M>9 M6>TS=FPW:4>KU3JZ458:24[[=F_>M MRY-__?//?_KN+ZT6&!(`K:P:,7L08= MO%BN$DA`+XKPHY=0#O$I_8]_=DI_6[X0-)LGX'7G:W!U0W^=SC\ MW+D=?C.\O?R?=_]W!IZ>GLY@,/,(YW+FXP5HM9@H(8I^^\#^>O!B".@@HOC[ M5_,D67XX/V>=GA](>(;)[)S2OC[/&[[Z\Y^^^HHW_O`^9.B_?,G7^-?NZ[SW`\!5@+3^->D+)WF_12CN=-R7C$!*$ M@VZTG[`[O1N6>IQX)#&0N]"_,\EA(GF/.AJ\4C'!.&?M%FB^(J];%9;9(_C7[^M=Q@OW?YC@,Z(1T?Z=OBI=[ MG,!;%/LACE<$3NAX;BC_WW+F?-3?G]3O?UX<(".R-40"8[PB/MQA0__Y=6]1 MN>I/%*IG?$[86Y"R9"]N&+4^C4_^R4B#;\_8FWB!(\!Y?W>^$6UW,&WB`TRH M:-E.H#@VC_CY%_2C0JJLQ;F/Z>J^3%JY@+S[E.#%/KK/Q<'[:O3\..@<+"&A MNX5HUGU>PBB&,%G'C/^HN;M(LQHG0$,E["+B_.0,H(4$ZNH4I'!;O` MTI^4!M2/=K"5S0 M'^+-.&CK,9I%:(I\+TK:OH]7$7N$AI2>CV"LPFOC8IBOJD=2G/ES=0:*L@,O M"L"-%Z,8X"DH2N[:(W#T?%:G-+0\>+YU1(]@_;8CUZ(1M`>F:C2QF! M7@QO8?JOX+&N1<+XD=Q'8*/'"28@IP=0!!AC_CCQ#P417'N2]E'4[E.P_]0V MNG':DJ,7C2#=RB&?GHR9X.+-D[R;C0V4EF`FZ,QYQ(!-/B!K!L"G'%R#I*Y& M*O94->:J.>A-F#0K\L(/JC][X4JT1%8T-(:7F+D)H/HPCD&2D08QHWT*O`3X M.$Y.P>75]>F;BPL0SSTJH6OP$FMD%U"J^6@.0D-Z^$QW%8-D#LF0JIG`!!&^ MD;B%4Q3!X`9&]$,RI!,5]Y'W@$*4T+W#/=7(BA#:3H`Z.[2-@6IUB";8S@0! M2_HM>$+)/"#>DQ>",&/X`EH@Q-&LE4"R<`W<5K6X^SP<`"G-/4+9KCH>>B_> M0RA:@G=;&<-:P-8$H#E)L$QINH9!P9!WT215=8.V`QA2FK./%+?$"RFVV\$" M18A=\R7H$687?R+#@5YGTQA M773&T#^;X?D9A_2Y\,C+'0HAB7=@(6ZW-\J4 MK$T`E1(&:\H@)>T*B)1CS_&BJ?=F[V3N0OS$7JWT8R]ZI*<=BF0*X>RRB7[V M*8;Y"[APV22W/AF3M7)W8V-@9M>C48LQ!RCGSA?":&L!/K@"9=OZJ[KF ML8>,8WH':+L!',+>;P.>W)/$M<@*=:"VII_+-@4 M3B\"O!1;&`.E@IT10@:3=A_T>^V;7K\WZ;EGBZ\8[RX6A/IM\-08QS`1S7_V MH_D9<8N)^:RWQ^/NQ+D)WQYEZ318H".,1?(31"MY#T=9HMY7YRZ&: MK0D"1MV?N_>?W'O'AUOXD.A[V(A:&^-#(8:Q_?_J#/3SFTS` MF/%-;A]%D#D`=`@,W-M**'2R"RBMN6D.6!33;!L])/@1!3"X>?D4PZ`7;?;2 MZ_VSXIBV!R%C..XOO`E2N06=G3MB<,>LEVMV8,//-9#NKZE=_)K.\U'VR\R? M1??0I>QF#+H_/C#H'_;'8VS`]IM]Z[7Z4U<`ZRNCB1; M=(W9:]I/MH_CF*T9'G$4W\`I)G#MAPGC[C-]?*C>4>21EUX" M%]QH17M2'5+Y9KV(OB;I0R?V%#D81TM>N@=5AY$[P6`\!C?=N\&H"WKWG<%/ M73!I?W9O$]N`&JL=A1N`U6%M&K_`,/PQPD_1&'HQCN@K+(Y7D.Q`5MW>@HU# M(8H%6P?CT/J-L0`Y#Y`R<070VMHH6S^T9J9!SQB"?0@#_G3\XA'B14GW&1(? MQ<)K.VD7OH??23LDRMO^,-@?=;6?8LK]VFQXT"7FADLM\5.M2,8;OGF(;WSBTP(:S M:Z#=4R>[L#6:R^:`^Y'0W2]]&4R1:$4MMC`&7`4[$S!]'+'#S7`TN'/OU%\Q MU%V,"%7;Y#LW3@;3S"@@?*<6VUAX9U:P-'LGCB=@<`=<-<]4#KC\FA,JN4%3 MW>HAAK^OZ/K4?62+E#*W@["]N?E.)8IY@.;E&=AP`2D;U["C5$/)R*%E[?M<0TBJHHL`+!>J:8EP7W,IYR\S;:,'?.J;BFLLJO_#TF MM=F5%T?+9V*)BT)B<=BO;L>B>C^,V[[_FJQ"AG&;]/X M$Z'Q0-G1@KU`5SC#&.RZ-U*R4%Z%YX1;@O'3L8K'-,4(`].(I^YD%ONJ(9 MF[2R=%Z@!4C*AUV9)2^N(5);(:50MGJ3==B`!)Z[IT-EF&&R&YHF:F4A^*"2 MK860`TX7Y(1=@8QBW.7@`HF^CYWL6L\]MB&GV&9=8:OR6--5BNYY*"L9UHX^ MK.56-2SKXSM6=J>]/7Z=]O,=0?H&Y+X-@VGQSDAXF2QH;N$*62Z(V5X413Y: MTH-0S@/@J'#7AQ]"-$L#^UQ#GDHMY6MDG0DZBE%6NH3O-K-I;K6W,&_95O]V M=G%9,+"V0'N5S#%!?]!-9`M9G_ MAB+`2W&R5?'MZ=NWWYQ>O/MV^\EJ-DW]`S[DLZ MV,RX<4`S_Y>1W$[3P*\['8W?SR,C+&YP0! MH^@*%H1#+1Y[)6IM\O883B'%7*#K`"GI8.%N6"6,V?8[H_[E>$*J%5*^\-6; MG@:]SA8LV.*/K!9:GI.-[0&HK`NT6@B`INYG[HVF*YK9"K5A4MP!L;.?7[E9 M<@V%VFHJ>:[5F\(&,1G\9Q7S6(K!-$LO$7]D?\/@#I,Q)(_(%^80T>QLCLY: M0AK%*7MT":1P7'CD-[I-7Q)*&/ASVH1;R]8I1M(%TSEXUM)3":-[S&;3NC#=>PIWQG$O:C8AILV0G6);RND+:0SMC=`8^>/;\X`E0=L MF`'Z4H@"CP3.+%F'T%LYW;%M9#3ORSOTD.CB9*N)-2_>(D-C8_^2$@/!BC`( M)G-(_Q`(P0)'R3P&4TP`RKBZ!LLJ;8B\>\OZ;]:]9"^_DD,[E!S/D^0&SE`4 M'<"9Q*87"5V/2=(_U.B.Y4JRGP^)>\XCY>+?W-UP!'U()7T(A3TBX72B'2]<`*-&EW%Q\U%THTZ1"J*JJ04?-[$`)GCI M9]7W?">K[\E&779I4^F]T86%71@6S@GB,I_5;6TL+V(1#%<83KAPWJ/OJ@GQ M`N?.?5(=5"PVJGEH#D`\0T9JK64!LVEV`-7Y3M')&%)Z0IE@:S#YH3O*:W*] M[GX>,C.]<[MM/3WLXJO.[.@`+7I$/H//]<5U!IXI"G^=S&$'+Y9>]))N(PLA M"+^@9-Z^\Q#A>Z[!]%NZZ[QHQRPH=C!MLT/U*F0V#I;GM0)EMJGO#<<##=/H MR#B'(),G=_'T"Q$SX(G*!#PPI5)E,3/TE?NW;].-OQ?SR&OVE.8*_@^D^/Q!.2C`CEYS]PY%7N1OE5`5FJNU"1RJQJY$6"/3,TS2!,0K=HWW M\`*F.1_@?6G%=24JTBRJJYS0(R5T80_;8,EC0O,":&+/?%4_N\E;9*)93-G" MUVR<\ODRBMQ)-2/-T**>M>-&AFQNR[3N!DN=#A(A4A;*ZHVAM[DA=/C264\Q M.M$BHNEJ$'ET,\X2PT$]>N+ZI?`$MX*>"V)NYD^E(=551L"C0GISF,W6:O"E8)3I&:K;*I M,:9D`AAYBND3?%+H7 MG\(+;6PHBFJK;&8A`V@U8Q.09"E`-X0!H^P2/&0C M+RE\?SM''I10S/0G^$$21>J%'75:^[C72%M00UCGU\?P;XW2/(-TIB,XQ1'O*>#U:Z/6&AL MM41B60@CQ_BM>HBG((1QG-LG"Z437<.47"&R6HFB:3E*2&OF&T6ACF,D.3/7 MZFHSQ%4IX`$2E-VT^^W[3A>,?^CR@L-?1("K4E&20%?-J6P.H7F)VKRL-MU* M(I^>_F]1N$J$'DJJ7L:XU!3+!)*<)+_+"5*B@.ZU"_7474.@IDIVP5=KJ@YM M9ACFY60$Q1FKVUDQ+U2RMG(=F-D47"S)*!U\E4E!HOCCK4FJ>Q)Q>^OKD/V[ MC;=G8+,290\E2$V!X#5;D;YF``/C+V%)4MYH:,Y4(\%"5V\*T19LNSB":^?] MBJL,6Y2;"A+2&5[S`4)7;W8#A-A9!)"-;%]J;)".OO>,"]+'4W-K-,MV'3-? M%Q@/HNXS"U-:H7B>[G(E1* MP*&@+!'6U(N8PYAQ85FFUGR^/`Q+5*2)7>6$'J5ZJ&8;N`4$[B5)E!H=-'I:\'J4D-$HT,Z M3NB>LL@.I/S``V<(DJW,D*X!LI:>RE:7VG-Y3)`JS8'"#@>`8S,>,^[#36W9 MTYN5YH#U"T2S>0*#]B-]\<_@_6KQ`,E@RA?GP2J)64T,NAW0,_/M2OUG6::M!1OF(,6>"A9$!U^N9OI=!?X-I!QX%NBW9U)02SQE9&L MDXW[(PVA;%PFI:`=IYO/E!,HL'(%F_444W'1I#U=QW`%7QNW%*]V60^++MQ" M<4Q-F,Z=IC7&+':U5LQ!(Z;)Z[<'3&.H(MZ4@5)SD,W;**]/W_X7YS#45/N> MILI:X#I.-K@17&:1$H-IOYAA6;`\Z_6UFA5.*:+I!2E9,V`V3$H2MO"TY6;& M[%J*D26&TYR\!B,7PA`_>50!=YC-"3*6H")E]ZFKN;;VTEDI5&+_>6ZRIL#:]4%54:#4T$(]`1%S\QO4/$K" M8=\.\?#+907DRF^VDJ/(]L-^LE*5T9I=O`4^12PS"T%^XE[NU.)0JRH.'K&N M(%[`B?>W9OG5`H MHJ)-BJKBVC.T=$]K](L;@:> M5U4$#N5Y)1'6]&*!UT)89OS`:U85X6OFA(5REE]>602)MC2=L)1SV^!%6)XD M!+?]WU>(0&&27-%MF#X!\RNQVL*:P'=(I9E[,>15=Y?%U,@P9^,:8NLKJ'0_ MMN=T'A&QO2BATX8>0ICN/W2!6NIG'Y\BT:S!$JT9`,_)?:.V2I1`E$_7L2IX M##TR(#R>/^`6CSR046@[T.ILN:*'2D@C..Y6]EB7`>;.+P$.0X\4HNB=VXS6 M4Y6\UH?>A#:*598@*-LBYR48Y,NDK(L-7"H%,D0CHP]@5GN0OZXQ/Q0YNCYJ M**0"_4?0'XS'KJ%),NC298Y*Z0=V M!DW!.8)+3)@4[)U=F>->VMR&`ZA4$!NNG]FU\IH#2%FX@AU=550X>THFI3BZ M/OU$O\N_HG\]T.,3_>;_`5!+`P04````"`"8@;1"LR(U@FD/``"EW0``%0`< M`&YV:6,M,C`Q,S`S,S%?<')E+GAM;%54"0`#OX.:4;^#FE%U>`L``00E#@`` M!#D!``#M75]SVS82?VYG^AUTZ8/O9BK+LI,VR337420YU=6U-)+2].;F)@.1 MD(0+!:@`*5O]]`>0HDU*!`&*D@BXSH/M2`MP=W^[R\7BWX\_W2^\V@I2A@A^ M=]8\OSBK0>P0%^'9NS/$2/WUZU=OZLVSG_[YS=<__JU>KPTH<0,'NK7)NM;M M?&@-68!\6&-DZM\!"K^KM=P5P(*@31;+P(>TUL.8K(#/G\"^X_]QSK_CWRW7 M%,WF?NWO[7_4+B\N7MUZ[N[L[A^X,T/`I MYPY9U.IUP8J'\)>WXL<$,%CC0F#V[L7<]Y=O&PW1Z'Y"O7-"9PW>]U4C)GSQ MS==??142O[UG*-7@[BHF;S9^__5FY,SA`M019KZ0)FK(T%L6?GY#G%`>C4?6 MI!3B?_68K"X^JCPT MV6BB^>;-FT;X;9*:=^?Z#^3)WE\UHB^WJ%$..P_:Y8A^%4%*B0>'<%H3OS\. M>PK)&X*L@5SZN4.<8`&Q'_]N8;>+?>2O>WA*Z")$ZT4M%.>MOU["=R\86BP] M&'\VIW#Z[@5_@E./.Q)84^VQ6:F]SGO$>T)LRGP/'C?CPP@=Z[,^UFC:(L M)LV-0>=\1E8-%R*AH4OQAV#_LG[1W'C/M_RCS]'CAW"&Q%.Q?PL6<(MA*5F2 MP22:+9IF%E`G[I+_&4)Y)K7V#45CR<,D]NO.''ENW'I*R:*``F,F2(X,M8!Q M;LA2-`3>68U0%](HQ)]$_[$@8]YMAMY37UNF[[1HV7J^/+6>!Y`BPF5P.\#/ M4WB:SE+-;PF;#<'5J2!H<99(FPV!*].!4$[H$+0:\0R6!`\\HGS933GPK-^X(O,6HSBY+Z1U\@R?'34D(W4#Z=%ZAIYD+:Y MYM-)656&P)FJW\UR=VD\B+AW!)J,]M8L3U&#"Y@V236PF'3/1L7-Z< M%I??B!=P)=+(:.2`;--9B<2.L))AVL5I,?@$/>\73.[P"`)&,'1[C`602K&0 MT5N)B51X"38G'T,_)A[7_),L#Y%16H:'5&`)$B,1<-//2R2M%:CD1): M@L?#D/O'1F8IM'RAM]V_[71O1]T._V/4O^EU6N-N9S3F/W_MWHY'_>O^H#ML MC7O\VX\8!"[RH?MQU-FW]KOOXTY2#MZ7N3(.,P5L$MI>P.HS`):1UT#/9_$G MV^ZS^?AS#W,IH,@\8&B(V45D%74I;]^?^1'P(!O"%<0!O(4RIK>I*O)W38T+ M-Y?*=Z3J\?X(M`GS^],-BQ+]IVGLT?Z6;$>J*.^O^P^4,#:@9(IDEI^DJ%CO MF8:2U'9*&N/LO+^$%(@Q6O=^"3!$HY?3VV'^.S$')KZ,-?1(D.]X4%!Y6()2IL@ MRI34N)=,WY]#&G$H!BF:T2^_D44A4"']D>;=2N0$`&$F3`FR/N[>"_,*$)L+ M.?O3#IQ(,P5ENZI=2\L.4PF%6A7&1;^6^[^`^1&+GP`5RT;8!_$3\B$^'4'* MA\-0%A`U&UL'I*Y2C(N=/;R"$>.1O#W.,E>X?'`M(;<.,;G@QB6.K868>_DS MU&<4%CJ(.23`_H#"!0H6,F=3MK,.-0U5&/>^BRTK/\'?IK(.FATQC[3:I&2> M>$LP26>U^;@H&E6>)V;:UDY^F".U<0G&XUCCFLO:)I@S'7"^-X,1@ME[."44 M1G1C<`\93YTHX)PC#.BZQW-FQ@5V>$NN1B\46?%6.]X3*S<0[8'$4?5N7#!X MD&+C".\AAO(JI8S:"'2/ZBJ[%I*A,^-BR"WTE<69-(T12&KYZ99L1UI(N+_N MNX!B;DAL`&FXFNX]8,CA240'>0$?#TG04+6J&)],@TJBHI3:.!_Y!,4^.NBV M5CQ8S.!ML)A`VI^&W"<60.K!MV=GIJ.ZKXX4X_S3+G)XW[IIW;:[HY^[W?'Q MUC;(GU+=D@8Y3Q5-`<7QO3^]YB]@["#@#0A#.7OC"C6M:H8=L+EL8EU\5;&7 M%]%Z:G(]%,NXN#WDV1E%#C=DP2"/.N)7]X\`K8#'A60MOPTH7?.P]!OPI"L> MBO9B*8:%E65'?7P\\ M$*WAY[G/4MB9/(O(;6*IF^2KX4A;/$O-&0(\0_Q5&=D7Y[)[[WB!*#9\(,2] M0YXGGTA4-[4413VU'&G/:-G@EQOUJD:DB,'MAC\#X]X-`A/D<8N"<7!6%%AR M&ECJ+7DJ.-+^W1)X$3P;0[H0:SKRTX0LRHH14AM;"I M&T*/FZ`[`#0AHFQ:3=G.*K`TU&!#"`6)\G&52:> MWO@4^HB&>0\?BW-3-=@:A M5>AE"6I<<6)7).TA5=5HR`TI?^!D8'Z>'$6()7S:8Z8$L56^(1/8N')/T1"< M4(,2R,/T;17N!U*G>14/Y=O,H-?806U:$FL-#++B9$@4[A(3L]C1`NL9Q`[G M5FP\\@@+*%04%HOU86FML:"BCG5V79FE><3Y,B<>9X2)R2%_K5R0)VU@*89Y M*CC6@7:E5FE$,[0AVWE+W;(H*X=(96U;*S%V134R5FY.T$V6"(?R*:+9=16H2(5V;@"\!#Z0.1*\781/B`-%D$XK2"R M*$>Z`TVCH560Z2C"N%+QKHC1_KHQA8`G..OP>^U\(:MMQ1CJFV=^XI"I%N/> M6"G^\MY9&816.5N6H,9-`>R*I.U)5:,A-Z1\-S'0)Q+C<3Z0T\9$V$UHAP03?QIXN_MS%,N["_51]411'E*IH4..02M1G"P9.G9:61DTMI1CW&MRYE4\9+_-:5'ZW@+9= M2I"S($SN<)L;(V74YB"E$QVE,AN'3JI(%?&J4^[<4%H:^C*%5LP*57<%5;LU M^OGZIO_I-#=093_-C`NHLGFK_-0F<7K,-1_PJVX7R&U2W9F(@IB@\FJO&K&M(Q6U56-<7)8;1[=/0T M<,Y5E7%Y,>?>@=`-CWP5MZ_UI]+##:2C4_T>JC^A<4_CWCK]05]EQCEX#SLB MBX$=&/WNX7!3:N(X)0G.&@V?!+PZ"C+.C7>93I]5IXWI5K,GBNBVY)(*JA'N.6>^WP7/A%J]_!TP2Y\&NVPO5' M^BHHG3]7C79QP]XOBS8PF9(PO]DH47ZTE-?1TQ@MY:K*O-=R(O7?W,S6O8?4 M04Q^9$!>$S/CM(;YRL9#NTHQSF=3PS=1R.V'S+&89_DLK*K=DT-3HA[C1C]) MGH=PN7D?]:&<2,>?8%+ M9T558ZLRT?TR(0/?GMD7'PP@1<3=KK/(INJ+=&$1KL548]Q+=*^+/\R^YZ,H M>L6O\A!OQ=HR7M-V$RE'RGG$=F@0?/A$_9#>+$_6A]WX6U[*^ZZF$;SNA(4B.3)"&-.*R(__E8R\1N1I:G?_9/V6ZK!KR@)Y97XP&G M!;(W2(WGL$T62X#7T4K-Q`+.3\B?MZX!HN&[HS_]X8+_:S%QWG-_VFH3S`)/ M2"..-Y+LH3ID[U4OA#V02\0[L@ZJ^*/OHRO`[=7W1[025>=_72-1JOV`X[72 M-G+Y*F'1(J4=BC/S(OV4,Y#)8P(?\KVD,V)WA&8839$C%@=$>]NY%PUX?^)\QP=Y)9HY.1M5WQRG MMIUDRGQZE*HZPR3M_)?)`@_G7DQIQ3-:AXEZN4^H(-SE\O,?9N8][`K?*YPMV8EC>!,<)Z8DSI,0,GJN()@DL7&"-X2Q^"B=PSB] MQG,JB`$:7#V'A+V%B`\^CW6I"@1R>KOOZS MRQ[PW'BAW0+O*ODYN7#N/CZ2XK?@`A^E.Q!@!B M%H(WA.'M)&W"?!:^N7AZ),Y[WVQP5DT&E.S5KHA06H=FQ(DWT8*/:-_J@0+% M5I\51(HM#JKV,HM#AT5G]%N% M&^]R\>S-);:SI76I'*M+Z>WRXQRY]W;BS3?BQX3G[_R3_P-02P,$%`````@` MF(&T0NV>W]9.!@``)2H``!$`'`!N=FEC+3(P,3,P,S,Q+GAS9%54"0`#OX.: M4;^#FE%U>`L``00E#@``!#D!``#M6FUOVS80_KP!^P]<,$`)4$F6'2=Q8+=P M;:?UYMI&Y*X%AJ&@)5EOWY'RHKM1%+D--VZP?G@2.+=$=2 M8O/5S2)$5X0+RJ*6X5@5`Y'(8SZ-9BV#"F:>G=4;IF.\>OG3C\V?31.-.?-C MC_AH>HMZW3?M2Q%329!@@;S&G+Q`;?\*1TJ@PQ;+6!*.^E'$KK`$"^(%W'C6 M"VA;WG(ZFTMTV#E"U4KES*Q6G!KZ8SS^V.F.C\==Y]>S/RUT?7UM$7^&N;9B M>6R!3%.Y(KPY66`$WD>B92K55J2I*$9$$B><'XHDL"'(>R97R)<4@#2OP42'E&"WRED9"JGPTD,9\1 M.<0+(I;8(X^:3_!]LD;7R()XUHQ=V="P%1>6DM,I$+GE;QP]]/A![ZZXV2!$@; M.9>W2](Z$'2Q#,G!ZMF[Q@(J7AQ^X^&F,"80`U(7[R_[6W@/*TCB&?7YIRX57LA$S,F027(\ M)-=MSV-Q)&'V<*$Z^9C[X@!1OW507CSQ;.7:>G"^K,!?HX),M(:!&X6$CBT$ M8&B-AN[@FO9]G$WX6!!_%+W4U_=3>Z6Y$LG3VLZ>NX">7D@S) M(EY.LGEQ'"#F#@^[?4F[OL(Q]!EQ'_O=M<<[JA7Q*,NB#`+2;W4A^L[;+0)CE;H*(%' MAW%JX`@=@@WTR]&>UNRT/'F-!?4@M[HTA-V)#QM+MB`#)L28<'<.>]&\Y"RA M6513G>P4/;&0QM69N4)&"30Z!%%QA``>:?P]IT](U3%T7"3G1%)P]:EY^P"D M*(F/GR&)MPSND[K<`'`G\/NN-YRXHXM.VWU[,1A]V*5F/ZY?1'N]).UK*VAT M@90=I`WMJWCY*M[0^X,/F'-OH? M)L8>[*+E;3\*&%]H=S:(*2-=E%W)]+G2WKQ4\V8"A3:P]CQE)T[=)3/5;=DD M/2I:E$*5[!2J0PHE0'M^'N>GUF&+!96JNP3D2(?I%U,D\BC)+7.%.D4Y=9;- M6,U"&X@ZP;8P]]SEO(ZI).OV";[)?0^S(5*42_6<%S`5*]T;`,*>A]*KP=&X M=]F>]*'UBB,^PQ']2WL!-5!MJ<4H&&]T0FY* MEE`MHCGO7:F%-H%U%=70ZLW;)OB>TFQ*3]4),NEHQ+E!R&&#!/MQ0<&E!W9GIRP%2/3*=JUASK M1O@&BC*/$.0<.[!W=<"7W%9?2NT(EOMM-)1YYZ24^?OZ7^,!BX9?ZP2+ MS"<[LG',03E0SS.=>2ZBC#6MF'E:Q2:A%.D3 MA^<*I&QX[F34^>WM:-#M7;K=WD6_TY]LO7!\+,3R^O](F&E8DSE1I\=P=-L7 M(B;^QNSP@B#A4.QRUT2F*_%E-)+%- M<:A*(_0,F=+GZS)PBTC,;Y^QTVHGW[K/'K7P7^NR:GUC$*@OL)=J#0#.0U3/ MT%_%\/]"9S7MI*##Y=]02P$"'@,4````"`"8@;1"%3-_-K`Q``!.$P$`$0`8 M```````!````I($`````;G9I8RTR,#$S,#,S,2YX;6Q55`4``[^#FE%U>`L` M`00E#@``!#D!``!02P$"'@,4````"`"8@;1">IL^A]4#``!)&P``%0`8```` M```!````I('[,0``;G9I8RTR,#$S,#,S,5]C86PN>&UL550%``._@YI1=7@+ M``$$)0X```0Y`0``4$L!`AX#%`````@`F(&T0NIL)=&[`P``9QL``!4`&``` M`````0```*2!'S8``&YV:6,M,C`Q,S`S,S%?9&5F+GAM;%54!0`#OX.:475X M"P`!!"4.```$.0$``%!+`0(>`Q0````(`)B!M$*PUY:VD!@``*L=`0`5`!@` M``````$```"D@2DZ``!N=FEC+3(P,3,P,S,Q7VQA8BYX;6Q55`4``[^#FE%U M>`L``00E#@``!#D!``!02P$"'@,4````"`"8@;1"LR(U@FD/``"EW0``%0`8 M```````!````I($(4P``;G9I8RTR,#$S,#,S,5]P&UL550%``._@YI1 M=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`F(&T0NV>W]9.!@``)2H``!$` M&````````0```*2!P&(``&YV:6,M,C`Q,S`S,S$N>'-D550%``._@YI1=7@+ B``$$)0X```0Y`0``4$L%!@`````&``8`&@(``%EI```````` ` end XML 19 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $) (USD $)
3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)

REVENUES $ 783,204 $ 988,835

COST OF REVENUES 938,913 850,019

GROSS PROFIT (155,709) 138,816

OPERATING EXPENSES

Selling, general and administrative 501,820 488,552

OPERATING LOSS (657,529) (349,736)

OTHER INCOME (EXPENSE)

Gain on extinguishment of liabilities 60,755 0

Gain on market price change of warrants issued 0 4,821

Interest income 375 195

Amortization of discount on convertible debentures (4,092) (4,092)

Interest expense (25,389) (20,309)

Total Other Income (Expense) 31,649 (19,385)

LOSS BEFORE INCOME TAXES (625,880) (369,121)

Federal and state income taxes 0 0

Net Loss $ (625,880) $ (369,121)

Basic and diluted loss per share $ (0.09) $ (0.06)

Weighted average common shares outstanding - basic and diluted (in shares) 6,596,167 6,090,145

X

- Definition

Adjustment for noncash service expenses paid for by granting of warrants.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_AdjustmentOfWarrantsGrantedForServices

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

+ 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 210.5-03.8)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 21

-Paragraph 16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_AmortizationOfDebtDiscountPremium

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ 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 210.5-03.2)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 2

-Article 5

+ Details

Name: us-gaap_CostOfRevenue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

No definition available.

+ Details

Name: us-gaap_EarningsPerShareBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 26

-Paragraph 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629

+ Details

Name: us-gaap_GainsLossesOnExtinguishmentOfDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ 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 210.5-03.1,2)

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

+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 10

-Article 5

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncomeStatementAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cost of borrowed funds accounted for as interest that was charged against earnings during the period.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 9

-Article 9

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

-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Section 563c.102

-Paragraph 9

-Chapter V

-Subsection II

-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.9)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

+ Details

Name: us-gaap_InterestExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Income derived from investments in debt securities and on cash and cash equivalents the earnings of which reflect the time value of money or transactions in which the payments are for the use or forbearance of money.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.7(b))

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

+ Details

Name: us-gaap_InvestmentIncomeInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

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

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_OperatingExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_OtherIncomeAndExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 9

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.9)

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

+ Details

Name: us-gaap_OtherNonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

+ 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 210.5-03.1)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_SalesRevenueNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

+ References

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Paragraph 5A

-Chapter 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 4

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

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

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 30

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6386349&loc=d3e3636-108311

+ Details

Name: us-gaap_SellingGeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

+ References

No definition available.

+ Details

Name: us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 20 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 1. Organization and Basis of Presentation
3 Months Ended

Mar. 31, 2013

Notes

Note 1. Organization and Basis of Presentation
Note 1. Organization and Basis of Presentation

 The accompanying consolidated financial statements of N-Viro International Corporation (the “Company”) are unaudited but, in management's opinion, reflect all adjustments (including normal recurring accruals) necessary to present fairly such information for the period and at the dates indicated. The results of operations for the three months ended March 31, 2013 may not be indicative of the results of operations for the year ending December 31, 2013. Since the accompanying consolidated financial statements have been prepared in accordance with Article 8 of Regulation S-X, they do not contain all information and footnotes normally contained in annual consolidated financial statements; accordingly, they should be read in conjunction with the consolidated financial statements and notes thereto appearing in the Company's Form 10-K for the period ending December 31, 2012.

 The financial statements are consolidated as of March 31, 2013, December 31, 2012 and March 31, 2012 for the Company. All intercompany transactions were eliminated.

In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management makes 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, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. There have been no changes in the selection and application of significant accounting policies and estimates disclosed in “Item 8 – Financial Statements and Supplementary Data” of our Annual Report on Form 10-K for the year ended December 31, 2012.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has negative working capital of approximately ($1,119,000) at March 31, 2013, and has incurred negative cash flow from operating activities for the three months ended March 31, 2013. Moreover, the Company’s line of credit expires in August 2013 and the Company has minimal borrowing availability under the line of credit. The Company has borrowed money from third parties and a related party and expects to be able to generate future cash from the exercise of common stock warrants and new equity issuances. In 2012 the Company modified all outstanding common stock warrants at that time to reduce their weighted average exercise price of $2.00 per share to $1.00 per share for all warrants, and in 2013 further modified all outstanding warrants to enhance their exercisability. In addition, the Company’s operations in Florida, which now represent approximately 98% of the Company’s revenue, could be suspended temporarily or permanently by its landlord for perceived on-site issues with material storage or for other issues deemed in the best interest of the county and in conformance with the lease agreement. The Company considers its relationship with the landlord to be satisfactory overall, and is working to improve this relationship in the future. These factors raise substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4, 14, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 21 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.1.0.1 * */ var moreDialog = null; var Show = { Default:'raw', more:function( obj ){ var bClosed = false; if( moreDialog != null ) { try { bClosed = moreDialog.closed; } catch(e) { //Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control // that somtimes causes it to throw when checking the closed property on a child window that has been //closed. So if the exception occurs we assume the window is closed and move on from there. bClosed = true; } if( !bClosed ){ moreDialog.close(); } } obj = obj.parentNode.getElementsByTagName( 'pre' )[0]; var hasHtmlTag = false; var objHtml = ''; var raw = ''; //Check for raw HTML var nodes = obj.getElementsByTagName( '*' ); if( nodes.length ){ objHtml = obj.innerHTML; }else{ if( obj.innerText ){ raw = obj.innerText; }else{ raw = obj.textContent; } var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g ); if( matches && matches.length ){ objHtml = raw; //If there is an html node it will be 1st or 2nd, // but we can check a little further. var n = Math.min( 5, matches.length ); for( var i = 0; i < n; i++ ){ var el = matches[ i ].toString().toLowerCase(); if( el.indexOf( '= 0 ){ hasHtmlTag = true; break; } } } } if( objHtml.length ){ var html = ''; if( hasHtmlTag ){ html = objHtml; }else{ html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ objHtml + "\n"+''+ "\n"+''; } moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write( html ); moreDialog.document.close(); if( !hasHtmlTag ){ moreDialog.document.body.style.margin = '0.5em'; } } else { //default view logic var lines = raw.split( "\n" ); var longest = 0; if( lines.length > 0 ){ for( var p = 0; p < lines.length; p++ ){ longest = Math.max( longest, lines[p].length ); } } //Decide on the default view this.Default = longest < 120 ? 'raw' : 'formatted'; //Build formatted view var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ; var formatted = ''; if( text.length > 0 ){ if( text.length == 1 ){ text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ; formatted = "
"+ text.join( "

\n" ) +"
"; }else{ for( var p = 0; p < text.length; p++ ){ formatted += "
" + text[p] + "
\n"; } } }else{ formatted = '
' + raw + '
'; } html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+'
'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'
'+ "\n"+'
'+formatted+'
'+ "\n"+'
'+ "\n"+'
'+raw+'
'+ "\n"+'
'+ "\n"+''+ "\n"+''; moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write(html); moreDialog.document.close(); this.toggle( moreDialog ); } moreDialog.document.title = 'Report Preview Details'; }, toggle:function( win, domLink ){ var domId = this.Default; var doc = win.document; var domEl = doc.getElementById( domId ); domEl.style.display = 'block'; this.Default = domId == 'raw' ? 'formatted' : 'raw'; if( domLink ){ domLink.innerHTML = this.Default == 'raw' ? 'with Text Wrapped' : 'as Filed'; } var domElOpposite = doc.getElementById( this.Default ); domElOpposite.style.display = 'none'; }, LastAR : null, showAR : function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }, toggleNext : function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }, hideAR : function(){ Show.LastAR.style.display = 'none'; } } XML 22 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 2. Long-term Debt and Line of Credit
3 Months Ended

Mar. 31, 2013

Notes

Note 2. Long-term Debt and Line of Credit
Note 2. Long-Term Debt and Line of Credit

 During the first quarter of 2013, the Company had a line of credit with Monroe Bank + Trust, or the Bank, up to $400,000 bearing interest at the Wall Street Journal Prime Rate (3.25% at March 31, 2013) plus 0.75%, but in no event less than 5.00%, and secured by a first lien on all assets (except equipment) of the Company. In August 2012 it was renewed with a new maturity date of August 15, 2013. Two certificates of deposit totaling $141,874 from the Bank are held as a condition of maintaining the line of credit. At March 31, 2013, the Company had $90,000 of borrowing capacity under the credit facility.

 In December 2012, the Company borrowed $25,000 from a stockholder to provide operating capital. The Note Payable was for a term of three months at an interest rate of 12%. In February 2013, the stockholder converted the Note Payable to common stock at the fair market value of the stock at the time of conversion.

 In November 2012, the Company received a Notice and Demand of Payment Withdrawal Liability from Central States Southeast and Southwest Areas Pension Fund (the “Notice”), the pension trustee that was funded by the Company for the benefit of its former employees at its City of Toledo operation. The Notice demands a payment of $412,576, payable monthly over 20 years at an interest rate of approximately 2.8% at $2,250 per month, or approximately $27,000 per year. Payments at the end of the 20 year period would total $540,065.

 In 2011 the Company borrowed $200,000 with a Promissory Note payable to a related party of Timothy Kasmoch, the Company’s President and Chief Executive Officer, at 12% interest prepaid for a period of three months, renewable for an additional three months by the prepayment of additional interest and secured by certain equipment. Mr. Kasmoch has personally guaranteed the repayment of this Note. The Company extended the Note on all four due dates during 2012 and again on January 30 and April 30, 2013, and is now due July 30, 2013. The Company expects to extend the Note on or before the due date but pay the Note in full during 2013.

From the beginning of 2006 through first quarter 2013, the Company has borrowed a total of $1,677,100 from ten lenders to purchase processing and automotive equipment. As of March 31, 2013, a total of six term notes are outstanding, ranging from 6.2% to 8.8% interest for terms ranging three to five years, monthly payments totaling approximately $15,000 and all secured by equipment. The total amount owed on all equipment-secured notes as of March 31, 2013 was approximately $165,000 and all notes are expected to be paid in full on the applicable maturity date, the last of which is in March 2016.

In 2009 the Company approved an offering of up to $1,000,000 of Convertible Debentures (the “Debentures”), convertible at any time into our unregistered common stock at $2.00 per share. The Debentures were issuable in $5,000 denominations, are unsecured and have a stated interest rate of 8%, payable quarterly to holders of record. The Company has timely paid all accrued interest due to all Debenture holders of record as of each quarter-end date starting in July 2009. At any time, the Company may redeem all or a part of the Debentures at face value plus unpaid interest.

During 2009 the Company issued $765,000 of Debentures to a total of twenty-three accredited investors, and one investor converted $10,000 of Debentures into unregistered common stock. During 2010 the Company issued $55,000 of Debentures, and three investors converted a total of $90,000 of Debentures into unregistered common stock. The Debentures matured at June 30, 2011, however fifteen investors holding Debentures totaling $365,000 elected to replace them with new ones that now mature at June 30, 2013 but are not payable until the 10^th business day of July. All other features of the “expired” Debentures remained the same in the replacement ones, except for the new maturity date. Of the four investors totaling $355,000 who did not replace their existing Debentures with new ones, two investors totaling $215,000 had their Debentures repaid; one investor converted $50,000 into unregistered common stock (at June 30, 2011) and one holding $90,000 of Debentures has not made a final decision. As of March 31, 2013, the Company held $455,000 of Debentures.

Because the fair market value of the Company’s common stock (the underlying security in the Debentures) may have been above the conversion price of $2.00 per share at the date of issuance, the Company was required under GAAP to record a discount given for certain (now) “expired” Debentures sold, which totaled $184,975. The discount was then required to be amortized as a period expense over the periods the Debentures were scheduled to be outstanding, which averaged 20 months, through the maturity date of June 30, 2011. Amortization expense on these “expired” Debentures for each of the three months ended March 31, 2013 and 2012 was zero.

For periods subsequent to June 30, 2011, the Company is required under GAAP to record a discount for certain Debentures replaced, which totals $32,737 and was recorded as a gain on debt modification during the quarter ended June 30, 2011. The discount is required to be amortized as a period expense over the next eight quarters the Debentures are scheduled to be outstanding. Amortization expense for each of the three months ended March 31, 2013 and 2012 was $4,092.

X

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19,20,22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20, 22

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DebtDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 23 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (USD $) (USD $)

Mar. 31, 2013

Dec. 31, 2012

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited)

Cash - Unrestricted $ 22,075 $ 52,625

Cash - Restricted 209,320 209,181

Accounts Receivable - Trade 266,779 283,380

Accounts Receivable - Other 17,418 17,182

Prepaid expenses and other assets 33,527 78,849

Deferred costs - stock and warrants issued for services 302,239 343,480

Total Current Assets 851,358 984,697

Property and Equipment, Net 940,771 993,971

Intangible and Other Assets, Net 314,263 359,841

TOTAL ASSETS 2,106,392 2,338,509

CURRENT LIABILITIES

Current maturities of long-term debt 102,747 188,902

Note payable - related party 200,000 200,000

Convertible debentures, net of discount 450,908 446,816

Line of credit 310,000 370,000

Accounts payable 773,172 597,426

Pension plan withdrawal liability - current 27,003 27,003

Accrued liabilities 106,127 81,343

Total current liabilities 1,969,957 1,911,490

Long-term debt, less current maturities 77,664 92,014

Pension plan withdrawal liability - long-term 382,677 384,291

TOTAL LIABILITIES 2,430,298 2,387,795

STOCKHOLDERS' DEFICIT

Preferred stock, $.01 par value, Authorized - 2,000,000 shares - Issued - -0- shares in 2012 and 2011 0 0

Common stock, $.01 par value - Authorized - 35,000,000 shares - Issued - 6,889,111 shares in 2013 and 6,664,087 shares in 2012 68,891 66,641

Additional paid-in capital 29,157,627 28,630,416

Accumulated deficit (28,865,534) (28,061,453)

Total Stockholders Equity before treasury stock 360,984 635,604

Less treasury stock, at cost, 123,500 shares 684,890 684,890

Total stockholders' deficit (323,906) (49,286)

TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 2,106,392 $ 2,338,509

X

- Definition

Amount due from customers, clients, or other third-parties, or arising from transactions not separately disclosed, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.

+ References

No definition available.

+ Details

Name: us-gaap_AccountsAndOtherReceivablesNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

+ References

No definition available.

+ Details

Name: us-gaap_AccountsPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.9)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.5)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_AccountsReceivableNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

+ References

No definition available.

+ Details

Name: us-gaap_AccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AdditionalPaidInCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

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

-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 9

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.9)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6801-107765

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_Cash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20

-Article 5

+ Details

Name: us-gaap_ConvertibleDebtCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of deferred costs capitalized at the end of the reporting period that are expected to be charged against earnings within one year or the normal operating cycle, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.8)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 71

-Paragraph 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DeferredCostsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16212-109274

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph ((a)(1),(b))

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 42, 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_IntangibleAssetsNetExcludingGoodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19-26)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.21)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 21

-Article 5

+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Line-of-Credit Arrangement

-URI http://asc.fasb.org/extlink&oid=6517033

+ Details

Name: us-gaap_LinesOfCreditCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. 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 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19,20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_LongTermDebtCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, excluding amounts to be repaid within one year or the normal operating cycle, if longer (current maturities). 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 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

+ Details

Name: us-gaap_LongTermDebtNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount for notes payable (written promise to pay), due to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

+ References

No definition available.

+ Details

Name: us-gaap_NotesPayableRelatedPartiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

For a classified balance sheet, the amount recognized in balance sheet as a current liability associated with an underfunded defined benefit plan.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Liabilities

-URI http://asc.fasb.org/extlink&oid=6509677

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

+ Details

Name: us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

This represents the noncurrent liability for underfunded plans recognized in the balance sheet that is associated with the defined benefit pension plans and other postretirement defined benefit plans.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 6

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2417-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e2410-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.24)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=21915240&loc=d3e1703-114919

+ Details

Name: us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_PreferredStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amount for an unclassified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs and the carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy. Also includes assets not individually reported in the financial statements, or not separately disclosed in notes.

+ References

No definition available.

+ Details

Name: us-gaap_PrepaidExpenseAndOtherAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 12

-Paragraph 5

-Subparagraph b, c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.

+ References

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

-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-BRD

-Paragraph 80

-Subparagraph Exhibit 4-8, 3

-IssueDate 2006-05-01

-Chapter 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.31(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Total amount of stockholders' equity (deficit) items including stock value, paid in capital, retained earnings and including equity attributable to noncontrolling interests and before deducting the carrying value of treasury stock.

+ References

No definition available.

+ Details

Name: us-gaap_StockholdersEquityBeforeTreasuryStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23315-112656

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

-Publisher FASB

-Name FASB Technical Bulletin (FTB)

-Number 85-6

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_TreasuryStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 24 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6

Document and Entity Information
3 Months Ended

Mar. 31, 2013

May 14, 2013

Document and Entity Information:

Entity Registrant Name N-VIRO INTERNATIONAL CORPORATION

Document Type 10-Q

Document Period End Date Mar. 31, 2013

Amendment Flag false

Entity Central Index Key 0000904896

Current Fiscal Year End Date --12-31

Entity Common Stock, Shares Outstanding 6,919,456

Entity Filer Category Smaller Reporting Company

Entity Current Reporting Status Yes

Entity Voluntary Filers No

Entity Well-known Seasoned Issuer No

Document Fiscal Year Focus 2013

Document Fiscal Period Focus Q1

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate "Yes" or "No" whether registrants (1) have 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 registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

+ References

No definition available.

+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.

+ References

No definition available.

+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Details

Name: fil_DocumentAndEntityInformationAbstract

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 25 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) (USD $) (USD $)

Mar. 31, 2013

Dec. 31, 2012

CURRENT ASSETS (parenthetical)

Allowance for doubtful Accounts Receivable, current $ 90,000 $ 90,000

STOCKHOLDERS' DEFICIT (parenthetical)

Preferred stock, par value (in dollars per share) $ 0.01 $ 0.01

Preferred stock, authorized (in shares) 2,000,000 2,000,000

Preferred stock, issued (in shares) 0 0

Common stock, par value (in dollars per share) $ 0.01 $ 0.01

Common stock, authorized (in shares) 35,000,000 35,000,000

Common stock, issued (in shares) 6,889,111 6,664,087

Treasury stock, at cost (in shares) 123,500 123,500

X

- Details

Name: fil_STOCKHOLDERSDEFICITParentheticalAbstract

Namespace Prefix: fil_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- 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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PreferredStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

+ Details

Name: us-gaap_TreasuryStockShares

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

XML 26 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 7. Common Stock
3 Months Ended

Mar. 31, 2013

Notes

Note 7. Common Stock
Note 7. Common Stock

In July 2010, the Company executed a Purchase Agreement, License and Development Agreement and Registration Rights Agreement (the “Agreements”), with VC Energy I, LLC of Las Vegas, NV, or VC Energy. Concurrently, the Company sold VC Energy 200,000 shares of the Company's unregistered common stock at a price of $2.50 per share, issued VC Energy 200,000 warrants exercisable at $2.75 per share, and also granted VC Energy an option to acquire another 400,000 shares of the Company’s unregistered common stock at a price of $2.50 per share, and 400,000 warrants exercisable at $2.75 per share.

In September 2010, the Company executed Amendment Number 1, effective September 15, 2010 (the “Amendment”) to the Purchase Agreement with VC Energy. The purpose of the Amendment was to modify certain of the purchase terms in the Purchase Agreement, and VC Energy exercised its option to purchase 200,000 shares of the Company’s common stock for $500,000 which VC Energy paid for by delivering its unsecured promissory note to the Company for $500,000, payable in installments over a 12 month period, with the first $200,000 of such installments due bi-weekly between September 30, 2010 and December 30, 2010 and the final $300,000 due September 15, 2011. The promissory note provided for acceleration in the event of default and a default interest rate of 8% per annum. The Company also delivered 200,000 warrants to purchase shares of its common stock at an exercise price of $2.50 per share. Under the Amendment, the Company transferred all 200,000 shares and 200,000 warrants to an Escrow Agent, and the shares and warrants were to be released ratably to VC Energy as installments payments due the Company were received. VC Energy made all installment payments due through December 2010, and the escrow agent delivered 80,000 shares and 80,000 warrants to VC Energy, with the remaining shares and warrants continuing to be held by the escrow agent. In addition, VC Energy’s option to purchase the remaining 200,000 shares of the Company’s common stock was extended to December 31, 2010 and then a second time to March 1, 2011, on the same terms as the original Purchase Agreement. VC Energy did not exercise the purchase option for the additional 200,000 shares on or before March 1, 2011. At each extension date, the Company recorded a deemed dividend for the increase in value of the purchase option as a reduction to Accumulated Deficit and an increase to the Additional Paid In Capital accounts.

In August 2011, the Company and VC Energy signed a Termination Agreement and terminated the License and Development Agreement dated June 29, 2010, the Promissory Note dated September 15, 2010 and the Escrow Agreement dated September 15, 2010. Included in these agreements was VC Energy’s option to purchase the unpaid balance of 120,000 shares of the Company’s common stock for $300,000. All other agreements between the Company and VC Energy remained in force, except to the extent the provisions contained in them are inconsistent with the terms and conditions of the Termination Agreement. In September 2011, the Company cancelled the 120,000 shares of common stock that were returned by operation of the Termination Agreement.

In April 2012, the Company and VC Energy terminated the remaining agreements in effect, and VC Energy waived certain provisions regarding the remaining warrants held, including the removal of the “down-round” provision, and subsequently assigned those warrants to other, non-VC Energy holders. As a result, the Company was no longer be required to account for the future changes in the Company’s stock price after the second quarter of 2012, with regards to the warrants previously held by VC Energy.

In both the VC Energy Agreements and the Amendment, the Company accounted for the warrants issued within the transaction with a provision that protects holders from declines in the stock price (“down-round” provisions) as a derivative security at fair value with future changes in fair value recorded in earnings. As of March 31, 2013, the Company has recorded a liability of $-0- to reflect the fair value of the outstanding warrants and the removal of the “down-round” provision. However, through the second quarter of 2012, the Company was periodically required to re-measure the fair value of the remaining warrants at the Balance Sheet date, with adjustments in the value recorded through the income statement as a gain or loss. During the three months ended March 31, 2013 and 2012, the Company recorded a gain of $-0- and $4,800, respectively, on the revaluation and partial cancellation from the two issuances of the warrants to the end of the period.

In December 2010, the Company executed a Financial Public Relations Agreement with Strategic Asset Management, Inc., or SAMI. The Company engaged SAMI as its non-exclusive financial public relations counsel for a term of three years. For its services, the Company issued SAMI 150,000 shares of the Company's unregistered common stock. The Company is recording a non-cash charge to earnings of approximately $305,000 ratably over a 36-month period starting in December 2010. For each of the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $25,400.

In August 2011, the Company issued 100,000 shares of common stock and granted 100,000 stock warrants to SAMI for additional services performed in connection with the December 2010 Financial Public Relations Agreement. To reflect the entire value of the stock and warrants issued, the Company is taking a non-cash charge to earnings of $285,700 through December 2013, the ending date of the agreement. For each of the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $23,800.

In October 2012, the Company issued 300,000 shares of common stock and granted 150,000 stock warrants to SAMI to extend the period of services performed in connection with the December 2010 Financial Public Relations Agreement for an additional two years, through December 2015. To reflect the entire value of the stock and warrants issued, the Company will take a non-cash charge to earnings of $421,300 starting in 2013, over a 36 month period. For the three months ended March 31, 2013 the charge to earnings was approximately $57,000.

In December 2010, the Company executed a Consulting Agreement, with SLD Capital Corporation, or SLD. The Company engaged SLD to provide business consulting services for a term of eighteen months. For its services, the Company issued SLD 110,000 shares of the Company's unregistered common stock. The Company recorded a non-cash charge to earnings of approximately $334,000 ratably over an 18-month period starting in December 2010. For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $55,700, respectively.

In November, 2011, the Company executed a Consulting Agreement with Rakgear, Inc. The Company engaged Rakgear to provide business consulting services for a term of one year. For its services, the Company issued Rakgear 50,000 shares of the Company's unregistered common stock. The Company recorded a non-cash charge to earnings of $73,000 ratably over a 12-month period starting in November 2011. For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $18,000, respectively.

In February 2012, the Company issued 15,000 shares of unregistered common stock to Financial Insights, for investor relations services for a three month period. The Company recorded a non-cash charge to earnings of $19,500 during the three months ended March 31, 2012 for these shares. In July 2012, Financial Insights returned all of these shares of common stock to the Company as part of an agreement and the Company reversed this charge to earnings in the third quarter of 2012.

In March 2012, the Company issued 80,000 shares of unregistered common stock to Newport Coast Securities for financial and investor relations services for a three month period. To reflect the entire value of the stock issued, the Company recorded a non-cash charge to earnings of $104,000 ratably during the subsequent three month period. For the three months ended March 31, 2013 and 2012, the charge to earnings was approximately $-0- and $34,700, respectively

In August 2012, the Company issued 60,000 shares of unregistered common stock to Equiti-trend Advisors LLC/JT Trading, LLC for public relations and corporate communication services. To reflect the entire value of the stock issued, the Company is recording a non-cash charge to earnings of $75,000 ratably through January 2013, the ending date of the agreement. For the three months ended March 31, 2013 the charge to earnings was approximately $14,500.

In December 2012, the Company borrowed $25,000 from a stockholder to provide operating capital. The Note Payable was for a term of three months at an interest rate of 12%. In February 2013, the stockholder converted the Note Payable to 24,760 shares of common stock, priced at the fair market value of the stock at the time of conversion.

In January 2013, the Company issued 70,000 shares of unregistered common stock to Webracadabra Internet Works, LLC, dba Oregon Resource Innovations, for financial consulting services to be performed over a six month period. To reflect the entire value of the stock issued, the Company is recording a non-cash charge to earnings of $70,000 ratably through July 2013, the ending date of the agreement. For the three months ended March 31, 2013 the charge to earnings was approximately $14,500. A copy of this agreement is included in this Form 10-Q as Exhibit 10.1.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section B

-Paragraph 7, 11A

-Chapter 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 20: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 21: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 22: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 23: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

+ Details

Name: us-gaap_StockholdersEquityNoteDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 27 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 6. Basic and Diluted Income (loss) Per Share
3 Months Ended

Mar. 31, 2013

Notes

Note 6. Basic and Diluted Income (loss) Per Share
Note 6. Basic and diluted income (loss) per share

Basic and diluted income (loss) per share is computed using the treasury stock method for outstanding stock options and warrants. For the three months ended March 31, 2013 and 2012 the Company incurred a net loss. Accordingly, no stock options or warrants have been included in the computation of diluted loss per share as the impact would be anti-dilutive.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for earnings per share.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 55

-Paragraph 52

-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

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

+ Details

Name: us-gaap_EarningsPerShareTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 28 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 10. Income Tax
3 Months Ended

Mar. 31, 2013

Notes

Note 10. Income Tax
Note 10. Income Tax

 For the three months ended March 31, 2013 and 2012, we are fully reserving our deferred tax asset value to zero as we have not recognized the future tax benefit of current or prior period losses due to our history of operating losses. Accordingly, our effective tax rate for each period was zero.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Name: us-gaap_IncomeTaxDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 29 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 8. Stock Options
3 Months Ended

Mar. 31, 2013

Notes

Note 8. Stock Options
Note 8. Stock Options

The Company records compensation expense for stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes valuation model. The Company uses historical data among other factors to estimate the expected price volatility, the expected option term and the expected forfeiture rate. The risk-free rate is based on the U.S. Treasury yield curve in effect at the date of grant for the expected term of the option.

In addition to its first stock option plan approved in 1993, the Company has a stock option plan approved in May 2004, amended in June 2008 and again in August 2009 (the “2004 Plan”), for directors and key employees under which 2,500,000 shares of common stock may be issued. The Company also has a stock option plan approved in July 2010 (the “2010 Plan”), for directors and key employees under which 5,000,000 shares of common stock may be issued. Unless otherwise stated in the stock option agreement, options are 20% vested on the date of grant, with the balance vesting 20% per year over the next four years, except for directors whose options vest six months from the date of grant. Options were granted in 2011 from the 2010 Plan at the approximate market value of the stock at date of grant, as defined in the plan.

Pursuant to their respective five-year employment agreements, in March 2010 a total of 890,000 stock options were granted to the three executive officers of the Company. Twenty percent of the options vested immediately on the date of grant, with the balance of the options to vest in equal annual installments over the next four years on the anniversary date of the original grant. These options were granted pursuant to the 2004 Plan, are for a period of ten years and are intended as Incentive Stock Options. To reflect the value of the stock options granted for the employment services provided, the Company is taking a charge to earnings totaling approximately $2,358,000 through March 2014. For each of the three months ended March 31, 2013 and 2012 this charge was $117,900.

X

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

+ Details

Name: us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 30 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 9. Stock Warrants
3 Months Ended

Mar. 31, 2013

Notes

Note 9. Stock Warrants
Note 9. Stock Warrants

The Company accounts for stock warrants based on the estimated fair value of the warrants on the date of grant using the Black-Scholes valuation model. The Company uses historical data among other factors to estimate the expected price volatility, the expected warrant term and the expected forfeiture rate. The risk-free rate is based on the U.S. Treasury yield curve in effect at the date of grant for the expected term of the warrant.

 In March 2012, the Board of Directors approved a plan to automatically extend to two holders of Company warrants the expiration date of the warrants by one (1) year. All other terms and conditions of each warrant remain unchanged. The two holders are Timothy R. Kasmoch, President and CEO of the Company, and, Strategic Asset Management Co, Inc., holders of 50,000 and 120,000 warrants, respectively, and extended to March 22, 2013 and March 26, 2013, respectively. The incremental fair value associated with the extension of the warrant expiration dates was determined using the Black-Scholes model and was recorded as a deemed dividend to common stockholders in the Statement of Stockholders’ Equity. For the three months ended March 31, 2012, the deemed dividend was $105,329. Additional information is available in the Form 8-K filed by the Company on March 27, 2012.

In February 2013, the Board of Directors approved a plan to modify all Company warrants by offering any warrant holder who exercises a “replacement warrant”. All other terms and conditions of all outstanding warrants remain unchanged. In February and March 2013, five warrant holders exercised a total of 127,264 warrants at $1.00 and were issued a total of 127,264 shares of unregistered common stock and 127,264 replacement warrants. All of the proceeds from the exercises were used in operations. The incremental fair value associated with the exercises and concurrent issuances of replacement warrants was determined using the Black-Scholes model and has been recorded as a deemed dividend to common stockholders in the Statement of Stockholders’ Equity, for $178,200.

X

- Definition

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 70

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.F)

-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809

+ Details

Name: us-gaap_CompensationRelatedCostsGeneralTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 31 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 11. Subsequent Events
3 Months Ended

Mar. 31, 2013

Notes

Note 11. Subsequent Events
Note 11. Subsequent Events

In April 2013, the Company issued 150,000 shares of unregistered common stock and 150,000 warrants to purchase unregistered common stock to Rakgear, Inc., for financial consulting services to be performed for one year. To reflect the entire value of the stock and warrants issued, the Company expects to take a non-cash charge to earnings of approximately $488,000 ratably over the subsequent 12 months through March 2014, the ending date of the agreement.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

+ References

No definition available.

+ Details

Name: us-gaap_SubsequentEventsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 32 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $) (USD $)
3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Condensed Consolidated Statements of Cash Flows (unaudited)

Net Cash Used in Operating Activities $ (13,952) $ (3,550)

Cash Flows From Investing Activities

Proceeds from sale of property and equipment 0 91,211

Increase to Note Receivable (236) 0

Increases from restricted cash (139) (187)

Purchases of intangible assets 0 (7,500)

Purchases of property and equipment (4,628) (2,500)

Net cash provided (used) in investing activities (5,003) 81,024

Cash Flows From Financing Activities

Proceeds from stock warrants exercised 123,910 0

Proceeds from stock options exercised 0 985

Net repayments on line-of-credit (60,000) 0

Principal payments on long-term obligations (75,505) (108,588)

Net cash used by financing activities (11,595) (107,603)

Net Decrease in Cash and Cash Equivalents (30,550) (30,129)

Cash and Cash Equivalents - Beginning 52,625 44,498

Cash and Cash Equivalents - Ending 22,075 14,369

Supplemental disclosure of cash flows information:

Cash paid during the three months for interest 27,682 27,843

Non-cash investing and financing activities:

The Company issued common stock with a fair value of $70,000 as part of a consulting contract. 70,000 0

The Company issued common stock with a fair value of $3,600 as part of a consulting contract. 3,600 0

The Company issued common stock with a fair value of $25,000 as part of debt refinancing. $ 25,000 $ 0

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_TheCompanyIssuedCommonStockWithAFairValueOf25000AsPartOfDebtRefinancing

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_TheCompanyIssuedCommonStockWithAFairValueOf3600AsPartOfAConsultingContract

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

No authoritative reference available.

+ References

No definition available.

+ Details

Name: fil_TheCompanyIssuedCommonStockWithAFairValueOf70000AsPartOfAConsultingContract

Namespace Prefix: fil_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period of the amounts due from borrowers for outstanding secured or unsecured loans evidenced by a note.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInNotesReceivables

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15, 16, 17

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_IncreaseDecreaseInRestrictedCash

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The amount of cash paid for interest during the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

+ Details

Name: us-gaap_InterestPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net cash inflow or outflow from financing activity for the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash inflow or outflow from investing activity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition

The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 17

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PaymentsToAcquireIntangibleAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 17

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PaymentsToAcquirePropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net cash inflow or cash outflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 9

-Subparagraph c

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3098-108585

+ Details

Name: us-gaap_ProceedsFromRepaymentsOfLinesOfCredit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 16

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

+ Details

Name: us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph i

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 19

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (j)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ProceedsFromStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow associated with the amount received from holders exercising their stock warrants.

+ References

No definition available.

+ Details

Name: us-gaap_ProceedsFromWarrantExercises

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3291-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 20

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_RepaymentsOfLongTermDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_StatementOfCashFlowsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_SupplementalCashFlowInformationAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 33 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6

Note 5. Segment Information
3 Months Ended

Mar. 31, 2013

Notes

Note 5. Segment Information
Note 5. Segment Information

During 2010, the Company determined that it currently operates in one segment based on the financial information upon which the chief operating decision maker regularly assesses performance and allocates resources. The chief operating decision maker is the Chief Executive Officer.

X

- Details

Name: us-gaap_DisclosureTextBlockAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 32

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 35

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 42

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 40

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 41

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

+ Details

Name: us-gaap_SegmentReportingDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 34 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.6 Html 7 96 1 false 0 0 false 3 false false R1.htm 000010 - Document - Document and Entity Information Sheet http://www.nviro.com/20130331/role/idr_DocumentDocumentAndEntityInformation Document and Entity Information false false R2.htm 000020 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $) Sheet http://www.nviro.com/20130331/role/idr_CONDENSEDCONSOLIDATEDSTATEMENTSOFOPERATIONSUnauditedUSD CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $) true false R3.htm 000030 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (USD $) Sheet http://www.nviro.com/20130331/role/idr_CONDENSEDCONSOLIDATEDBALANCESHEETSUnauditedUSD CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (USD $) false false R4.htm 000040 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) (USD $) Sheet http://www.nviro.com/20130331/role/idr_CONDENSEDCONSOLIDATEDBALANCESHEETSUnauditedParentheticalUSD CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) (USD $) false false R5.htm 000050 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $) Sheet http://www.nviro.com/20130331/role/idr_CONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWSUnauditedUSD CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $) false false R6.htm 000060 - Disclosure - Note 1. Organization and Basis of Presentation Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote1OrganizationAndBasisOfPresentation Note 1. Organization and Basis of Presentation false false R7.htm 000070 - Disclosure - Note 2. Long-term Debt and Line of Credit Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote2LongTermDebtAndLineOfCredit Note 2. Long-term Debt and Line of Credit false false R8.htm 000080 - Disclosure - Note 3. Commitments and Contingencies Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote3CommitmentsAndContingencies Note 3. Commitments and Contingencies false false R9.htm 000090 - Disclosure - Note 4. New Accounting Standards Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote4NewAccountingStandards Note 4. New Accounting Standards false false R10.htm 000100 - Disclosure - Note 5. Segment Information Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote5SegmentInformation Note 5. Segment Information false false R11.htm 000110 - Disclosure - Note 6. Basic and Diluted Income (loss) Per Share Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote6BasicAndDilutedIncomeLossPerShare Note 6. Basic and Diluted Income (loss) Per Share false false R12.htm 000120 - Disclosure - Note 7. Common Stock Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote7CommonStock Note 7. Common Stock false false R13.htm 000130 - Disclosure - Note 8. Stock Options Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote8StockOptions Note 8. Stock Options false false R14.htm 000140 - Disclosure - Note 9. Stock Warrants Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote9StockWarrants Note 9. Stock Warrants false false R15.htm 000150 - Disclosure - Note 10. Income Tax Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote10IncomeTax Note 10. Income Tax false false R16.htm 000160 - Disclosure - Note 11. Subsequent Events Sheet http://www.nviro.com/20130331/role/idr_DisclosureNote11SubsequentEvents Note 11. Subsequent Events false false All Reports Book All Reports Process Flow-Through: 000020 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $) Process Flow-Through: 000030 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (USD $) Process Flow-Through: 000040 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) (USD $) Process Flow-Through: 000050 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $) nvic-20130331.xml nvic-20130331.xsd nvic-20130331_cal.xml nvic-20130331_def.xml nvic-20130331_lab.xml nvic-20130331_pre.xml true true

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)
REVENUES	$ 783,204	$ 988,835
COST OF REVENUES	938,913	850,019
GROSS PROFIT	(155,709)	138,816
OPERATING EXPENSES
Selling, general and administrative	501,820	488,552
OPERATING LOSS	(657,529)	(349,736)
OTHER INCOME (EXPENSE)
Gain on extinguishment of liabilities	60,755	0
Gain on market price change of warrants issued	0	4,821
Interest income	375	195
Amortization of discount on convertible debentures	(4,092)	(4,092)
Interest expense	(25,389)	(20,309)
Total Other Income (Expense)	31,649	(19,385)
LOSS BEFORE INCOME TAXES	(625,880)	(369,121)
Federal and state income taxes	0	0
Net Loss	$ (625,880)	$ (369,121)
Basic and diluted loss per share	$ (0.09)	$ (0.06)
Weighted average common shares outstanding - basic and diluted (in shares)	6,596,167	6,090,145

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (USD $) (USD $)	Mar. 31, 2013	Dec. 31, 2012
CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited)
Cash - Unrestricted	$ 22,075	$ 52,625
Cash - Restricted	209,320	209,181
Accounts Receivable - Trade	266,779	283,380
Accounts Receivable - Other	17,418	17,182
Prepaid expenses and other assets	33,527	78,849
Deferred costs - stock and warrants issued for services	302,239	343,480
Total Current Assets	851,358	984,697
Property and Equipment, Net	940,771	993,971
Intangible and Other Assets, Net	314,263	359,841
TOTAL ASSETS	2,106,392	2,338,509
CURRENT LIABILITIES
Current maturities of long-term debt	102,747	188,902
Note payable - related party	200,000	200,000
Convertible debentures, net of discount	450,908	446,816
Line of credit	310,000	370,000
Accounts payable	773,172	597,426
Pension plan withdrawal liability - current	27,003	27,003
Accrued liabilities	106,127	81,343
Total current liabilities	1,969,957	1,911,490
Long-term debt, less current maturities	77,664	92,014
Pension plan withdrawal liability - long-term	382,677	384,291
TOTAL LIABILITIES	2,430,298	2,387,795
STOCKHOLDERS' DEFICIT
Preferred stock, $.01 par value, Authorized - 2,000,000 shares - Issued - -0- shares in 2012 and 2011	0	0
Common stock, $.01 par value - Authorized - 35,000,000 shares - Issued - 6,889,111 shares in 2013 and 6,664,087 shares in 2012	68,891	66,641
Additional paid-in capital	29,157,627	28,630,416
Accumulated deficit	(28,865,534)	(28,061,453)
Total Stockholders Equity before treasury stock	360,984	635,604
Less treasury stock, at cost, 123,500 shares	684,890	684,890
Total stockholders' deficit	(323,906)	(49,286)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 2,106,392	$ 2,338,509

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2013	May 14, 2013
Document and Entity Information:
Entity Registrant Name	N-VIRO INTERNATIONAL CORPORATION
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Entity Central Index Key	0000904896
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		6,919,456
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) (USD $) (USD $)	Mar. 31, 2013	Dec. 31, 2012
CURRENT ASSETS (parenthetical)
Allowance for doubtful Accounts Receivable, current	$ 90,000	$ 90,000
STOCKHOLDERS' DEFICIT (parenthetical)
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	2,000,000	2,000,000
Preferred stock, issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	35,000,000	35,000,000
Common stock, issued (in shares)	6,889,111	6,664,087
Treasury stock, at cost (in shares)	123,500	123,500