0001513162-13-000381.txt : 20130515 0001513162-13-000381.hdr.sgml : 20130515 20130515160052 ACCESSION NUMBER: 0001513162-13-000381 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20130331 FILED AS OF DATE: 20130515 DATE AS OF CHANGE: 20130515 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLUE CALYPSO, INC. CENTRAL INDEX KEY: 0001399587 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 208610073 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53981 FILM NUMBER: 13846832 BUSINESS ADDRESS: STREET 1: 19111 NORTH DALLAS PARKWAY STREET 2: SUITE 200 CITY: DALLAS STATE: TX ZIP: 75287 BUSINESS PHONE: 972.695.4776 MAIL ADDRESS: STREET 1: 19111 NORTH DALLAS PARKWAY STREET 2: SUITE 200 CITY: DALLAS STATE: TX ZIP: 75287 FORMER COMPANY: FORMER CONFORMED NAME: JJ&R Ventures, Inc. DATE OF NAME CHANGE: 20070515 10-Q 1 bcyp10qq12013.htm FORM 10-Q bcyp-10qq12013

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

x	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

	For the quarterly period ended March 31, 2013

OR

o	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: 000-53981

BLUE CALYPSO, INC.

(Exact name of registrant as specified in its charter)

Delaware		20-8610073
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

19111 North Dallas Parkway, Suite 200 Dallas, TX		75287
(Address of principal executive offices)		(Zip Code)

(972) 695-4776

(Registrant’s telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

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

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. Check one):

Large accelerated filer o

Accelerated filer o

Non-accelerated filer o

(Do not check if a smaller reporting company)

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). o Yes x No

As of May 13, 2013 there were 132,838,336 shares of the issuer’s common stock outstanding.

TABLE OF CONTENTS
		Page
	PART I
Item 1.	Financial Statements	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	17
Item 4.	Controls and Procedures	23

	PART II
Item 1.	Legal Proceedings	24
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	24
Item 6	Exhibits	25

Part 1 – Item 1

BLUE CALYPSO INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED BALANCE SHEETS

	March 31, 2013		December 31, 2012
	Unaudited		Audited
ASSETS
Current assets:
Cash and cash equivalents		64,593		218,798
Accounts receivable		0		43,868
Prepaid expenses		18,988		3,052
Total current assets		83,581		265,718

Property and equipment, net of accumulated depreciation of $8,417 and 7,153 in 2013 and 2012 respectively		15,364		16,628

Capitalized software development costs, net of accumulated amortization of $419,923 and $352,957 in 2013 and 2012, respectively		914,822		923,449

Total assets	$	1,013,767	$	1,205,795

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Current liabilities:
Accounts payable		75,635		84,947
Accrued liabilities		440,095		186,508
Unearned revenue		0		10,000
Notes payable - LMD		0		465,000
Notes payable-affiliate (net of discount of $244,705)		0		301,253
Total current liabilities		515,730		1,047,708

Long-term Liabilities
Notes payable - LMD		515,000
Note payable - debentures (net of discount of $200,535 and $213,500 in 2013 and 2012, respectively)		390,484		236,500
Commitments and contingencies (note 10)		0		0

Total liabilities		1,421,214		1,284,208

Stockholders' equity (deficit)
Series A convertible preferred stock, par value $.0001 per share (Authorized 5,000,000 shares; issued and outstanding 1,700,000 shares)		170		170
Common stock, par value $.0001 per share (Authorized 680,000,000 shares; issued and outstanding shares of 125,135,113 as of 3/31/13 and 125,135,113 shares at 12/31/12 respectively)		12,514		12,514
Additional paid in capital		10,851,318		10,251,657
Deferred compensation		(2,938,713)		(2,980,218)
Accumulated deficit during development stage	$	(8,332,736)	$	(7,362,536)
Total stockholders' equity (deficit)		(407,447)		(78,413)

Total liabilities and stockholders' equity (deficit)	$	1,013,767	$	1,205,795

See accompanying Notes to Unaudited Condensed Consolidated Financial Statements

BLUE CALYPSO INC. AND SUBSIDIARY
(A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE THREE MONTHS ENDED MARCH 31, 2013 AND 2012 AND THE PERIOD SEPTEMBER 11, 2009 (DATE OF INCEPTION) TO MARCH 31, 2013
(UNAUDITED)

	Three months ended March 31, 2013		Three months ended March 31, 2012		FROM INCEPTION SEP 11, 2009 TO March 31, 2013



REVENUE	$	10,000	$	584	$	136,211
COST OF REVENUE		4,323		92,707		270,856
GROSS LOSS		5,677		(92,123)		(134,645)

OPERATING EXPENSES
Sales and marketing		125,957		243,425		1,414,311
General and administrative		445,451		184,525		3,026,481
Other operating expenses		41,506		778,101		2,338,926
Depreciation and Amortization		333,585		55,341		1,266,764
		946,499		1,261,392		8,046,482
LOSS FROM OPERATIONS		(940,822)		(1,353,515)		(8,181,127)

OTHER INCOME (EXPENSE)
Interest income		0		0		15
Interest expense		(29,378)		(5,700)		(151,624)
		(29,378)		(5,700)		(151,609)

LOSS BEFORE INCOME TAX PROVISION		(970,200)		(1,359,215)		(8,332,736)

INCOME TAX PROVISION		-		-

NET LOSS		(970,200)		(1,359,215)		(8,332,736)

Loss per share:
Basic and Diluted	$	(0.01)	$	(0.01)

Weighted Average Shares Outstanding
Basic and Diluted		130,893,388		127,003,882

See accompanying Notes to Unaudited Condensed Consolidated Financial Statements

BLUE CALYPSO, INC. AND SUBSIDIARY
( A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
PERIOD FROM SEPTEMBER 11, 2009 (DATE OF INCEPTION) TO MARCH 31, 2013
(UNAUDITED)
											Accumulated Deficit During Development Stage
													Total Stockholders' Equity (Deficit)
	Preferred Stock			Common Stock			Additional Paid-In Capital		Deferred Compensation
	Shares	Amount		Shares	Amount		Additional Paid-In Capital		Deferred Compensation

Beginning Balance, September 11, 2009		$	-	-	$	-	$	-	$	-	$	-	$	-
Net Loss	-		-	-		-		-		-		(23,653)		(23,653)

Ending Balance, December 31, 2009				-		-		-		-		(23,653)		(23,653)
Shares issued at $.0001 per share-3/10/2010				65,448,269		6,545		(5,525)		-		-		1,020
Affiliate payable converted to equity- 3/31/10				-		-		21,958		-		-		21,958
Net loss	-		-	-		-		-		-		(5,296)		(5,296)

Ending Balance, March 31, 2010				65,448,269		6,545		16,433		-		(28,949)		(5,971)
Restricted shares issued- 6/10/2010				5,133,198		513		(433)		(80)		-		-
Net loss	-		-	-		-		-		-		(82,668)		(82,668)

Ending Balance, June 30, 2010				70,581,467		7,058		16,000		(80)		(111,617)		(88,639)
Restricted shares issued- 9/20/2010				1,604,124		160		(135)		(25)		-		-
Net loss	-		-	-		-		-		-		(115,880)		(115,880)

Ending Balance, September 30, 2010				72,185,591		7,219		15,864		(105)		(227,497)		(204,519)
Restricted shares vested as of 12/31/10				-		-		-		22		-		22
Net loss	-		-	-		-		-		-		(185,191)		(185,191)

Ending Balance, December 31, 2010				72,185,591		7,219		15,864		(83)		(412,688)		(389,688)
Restricted shares issued- 1/10/11				1,283,299		128		(108)		(20)		-		-
Additional Paid-In Capital				-		-		10		-		-		10
Restricted shares vested as of 03/31/11				-		-		-		12		-		12
Net loss	-		-	-		-		-		-		(174,767)		(174,767)

Ending Balance, March 31, 2011				73,468,891		7,347		15,766		(91)		(587,455)		(564,433)
Restricted shares issued- 4/29/11				1,283,299		128		(108)		(20)		-		-
Restricted shares vested as of 06/30/11				-		-		-		15		-		15
Net loss	-		-	-		-		-		-		(235,432)		(235,432)

Ending Balance, June 30, 2011				74,752,190		7,475		15,658		(96)		(822,887)		(799,850)
Restricted shares cancelled 7/25/11				(2,887,423)		(288)		192		96		-		-
Restricted shares vested as of 09/30/11				-		-		-		-		-		-
Conversion of Debt 9/1/11				28,135,234		2,814		1,562,274		-		-		1,565,088
Reverse merger shares issued 9/1/11				24,974,700		2,497		(2,497)		-		-		-
Restricted shares issued- 9/8/11				320,825		32		21,752		(21,784)		-		(0)
Net loss	-		-	-		-		-		-		(621,271)		(621,271)

Ending Balance, September 30, 2011				125,295,526		12,530		1,597,379		(21,784)		(1,444,158)		143,967
Additional paid-In capital-compensation cxpense								4,240						4,240
Conversion of debt to pref stock 10/17/11	1,500,000		150					1,499,850						1,500,000
Restricted shares vested as of 10/1/11										5,446				5,446
Restricted shares issued- 12/30/11				1,550,115		155		1,565,461		(1,565,616)		-		-
Net loss	-		-	-		-		-		-		(803,430)		(803,430)

Ending Balance, December 31, 2011	1,500,000	$	150	126,845,641	$	12,685	$	4,666,929		$ (1,581,954)	$	(2,247,588)	$	850,222
Purchase of preferred stock	200,000							200,000						200,000
Restricted shares issued				200,000
Stock options - deferred income										763,480				763,480
Net loss	-		-	-		-		-		-		(1,359,215)		(1,359,215)

Ending Balance, March 31, 2012	1,700,000	$	150	127,045,641	$	12,685	$	4,866,929	$	(818,474)	$	(3,606,803)	$	454,487
Restricted shares issued								5,234,337		(5,234,337)				-
Restricted shares cancelled				(1,700,115)		(155)		(1,565,461)		1,565,616				-
Restricted shares - unvested				(290,619)		(24)		(16,314)		16,338
Purchase of common stock - related to private offering				440,000		44		186,479						186,523
Release of common stock from shareholder				(440,000)
Stock options - deferred income										2,181,627				2,181,627
Net loss	-		-	-		-		-		-		(2,683,089)		(2,683,089)

Ending Balance June 30, 2012	1,700,000	$	150	125,054,907	$	12,550	$	8,705,970	$	(2,289,230)	$	(6,289,892)	$	139,548
Restricted shares issued														-
Restricted shares - unvested				80,205										-
Purchase of common stock - related to private offering				450,000		62		232,438		-				232,500
Release of common stock from shareholder				(450,000)										-
Stock options - deferred income										13,872				13,872
Net loss	-		-	-		-		-		-		(568,131)		(568,131)

Ending Balance September 30, 2012	1,700,000	$	150	125,135,112	$	12,612	$	8,938,408	$	(2,275,358)	$	(6,858,023)	$	(182,211)
Purchase of common stock - via AP settlements				1,068,105		107		354,788						354,895
Release of common stock from shareholder				(1,068,105)										-
Correction to reflect preferred stock amount			20					(20)						-
Purchase of common stock - related to private offering				10,000		(17)		(29,983)						(30,000)
Release of common stock from shareholder				(10,000)										-
Stock options - deferred income										(753,254)				(753,254)
Cumulative correction - common stock				1		(188)		(42,760)		42,948				-
Beneficial conversion feature - notes payable								614,696						614,696
Value of warrants -note payable								416,528						416,528
Restricted shares vested as of 10/1/12										5,446				5,446
Net loss	-		-	-						-		(504,513)		(504,513)

Ending Balance December 31, 2012	1,700,000	$	170	125,135,113	$	12,514	$	10,251,657	$	(2,980,218)	$	(7,362,536)	$	(78,413)
Purchase of common stock - via AP settlements								30,000						30,000
Stock options - deferred income										41,504				41,504
Conversion of Note Payable - Affiliate to Equity								552,994						552,994
Beneficial conversion feature - notes payable								16,667						16,667
Net loss												(970,200)		(970,200)

Ending Balance March 31, 2013	1,700,000	$	170	125,135,113	$	12,514	$	10,851,318	$	(2,938,714)	$	(8,332,736)	$	(407,447)

See accompanying Notes to Unaudited Condensed Consolidated Financial Statements

BLUE CALYPSO, INC. AND SUBSIDIARY
( A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)

	Three months ended March 31, 2013		Three months ended March 31, 2012		FROM INCEPTION SEP 11, 2009 TO March 31, 2013


CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(970,200)	$	(1,359,215)	$	(8,332,736)
Adjustments to reconcile net loss to net cash
used in operating activities:						-
Depreciation and amortization expense		68,229		55,341		995,941
Amortization of vested restricted stock and options and Deferred compensation		306,861		763,481		2,523,499
(Increase) decrease in assets:						-
Accounts receivable		43,868		32,200		(0)
Prepaid expenses and other current assets		(15,936)		(2,841)		(18,988)
Increase (decrease) in liabilities:						-
Accounts payable		(9,312)		46,003		75,635
Accounts payable-affiliate		-		(196,695)		21,958
Accrued expenses		253,587		(58,947)		443,682
Deferred revenue		(10,000)		(3,284)		-
Cash used in operating activities		(332,902)		(723,957)		(4,291,009)

CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for software development		(58,338)		(176,973)		(1,232,762)
Cash paid for purchases of fixed assets		-		-		(23,781)
Cash used in investing activities		(58,338)		(176,973)		(1,256,543)

CASH FLOWS FROM FINANCING ACTIVITIES
Contributed capital received		-		(155)		1,170
Increase in notes payable		207,036		350,693		1,667,995
Purchase of common stock						388,873
Purchase of preferred stock		-		-		200,000
Conversion of Notes Payable to equity				200,155		200,000
Conversion of AP to equity		30,000				3,154,108
Cash provided by financing activities		237,036		550,693		5,612,146

Net increase in cash		(154,205)		(350,237)		64,593
Cash at beginning of year		218,798		371,392		-
Cash at end of year	$	64,593	$	21,155	$	64,593

SUPPLEMENTAL INFORMATION:
Cash paid for interest	$	3,000	$	-	$	3,000
Cash paid for taxes	$	-	$	-	$	-
Non-cash investing and financing activities:
Affiliate payable converted to equity	$	552,904	$	-	$	774,862
Affiliate payable converted to note payable	$	344,993	$	344,993	$	890,951

See accompanying Notes to Unaudited Condensed Consolidated Financial Statements

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

1. Organization and Nature of Business

Blue Calypso Holdings, Inc. (a development stage company) a Texas corporation (“BCHI”), was formed in February 2010 as an investment entity to hold a 100% single-member ownership interest in Blue Calypso, LLC, a Texas Limited Liability Company formed on September 11, 2009. The companies are under common control and in February 2010 were merged for strategic operating purposes.

On September 1, 2011, BCHI executed a share exchange agreement and merged with a public shell company Blue Calypso Acquisition, Corp., a wholly-owned subsidiary of Blue Calypso, Inc. (formerly known as “JJ&R Ventures, Inc.”). The Merger was accounted for as a reverse-merger and recapitalization in accordance with the generally accepted accounting principles in the United States. BCHI is the acquirer for financial reporting purposes and Blue Calypso, Inc. is the acquired company. Consequently, the assets and liabilities and the operations that will be reflected in the historical financial statements prior to the Merger will be those of BCHI and will be recorded at its historical cost basis. The operations after completion of the Merger include those of BCHI and Blue Calypso Inc. Common stock and corresponding capital amounts of BCHI pre-merger have been retroactively restated as capital stock shares reflecting the exchange ratio in the Merger. On December 16, 2011 Blue Calypso Holdings, Inc. was merged into its 100% sole-owner, Blue Calypso, Inc.

The Company is a mobile and social media marketing company that activates and measures branded word of mouth campaigns through consumers’ personal texts, posts and tweets between friends. The Company activates a friend to friend distribution of branded marketing campaigns by motivating brand loyalists to personally endorse and share these campaigns with their digital social streams. The Company compensates them for their reach with cash, prizes and VIP perks. Marketers enjoy the power of measured personal endorsements that generate buzz, ignite conversation, drive purchase intent, increase loyalty and attract new customers by leveraging the power of social influence.

2. Summary of Significant Accounting Policies

Development Stage Company

The Company is a development stage company as defined by ASC 915 Development Stage Entities and is still devoting substantial efforts on establishing the business. Its principal operations have commenced but there has been no significant revenue thus far. All losses accumulated since inception, have been considered as part of the Company’s development stage activities.

Basis of Presentation

The financial statements are stated in U.S. dollars and include the accounts of Blue Calypso, Inc. and BCHI which were merged effective December 16, 2011. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.

Segments

The Company operates in a single segment.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

2. Summary of Significant Accounting Policies, continued

Use of Estimates

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 605 “Revenue Recognition”, when persuasive evidence of an arrangement exists, the fee is fixed or determinable, delivery of the product has occurred or services have been rendered and collectability is reasonably assured. Revenue includes fees received from customers for advertising and marketing services provided by the Company and is recognized as earned when brand loyalists personally endorse and share the advertising campaigns with others in their digital social stream.

Cash and Cash Equivalents

Cash and cash equivalents consist of cash held in bank demand deposits. The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.

Property and Equipment and Long-Lived Assets

Property and equipment consists of office equipment and is recorded at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which for office equipment is three to five years. Expenditures for major renewals and betterments that extend the useful lives of the property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

Intangible Assets

Software development costs are accounted for in accordance with FASB ASC 350-40, Intangibles – Goodwill and Other: Internal Use Software. According to ASC 350-40 capitalization of costs shall begin when both of the following occur: a) preliminary project stage is completed, b) management, with the relevant authority, implicitly or explicitly authorizes and commits to funding a computer software project and it is probable that the project will be completed and the software will be used to perform the function intended. The costs capitalized include fees paid to third parties for services provided to develop the software during the application development stage, payroll and payroll-related costs such as costs of employee benefits for employees who are directly associated with and who devote time to the internal-use computer software project on activities that include coding and testing during the application development stage and interest costs incurred while developing internal-use computer software (in accordance with ASC 835-20). Once the software is ready for its intended use, the costs are amortized using straight-line method over the estimated useful life of up to five years. The unamortized capitalized cost of the software is compared annually to the net realizable value. The amount by which the unamortized capitalized costs of the internal use software exceed the net realizable value of that asset is written off.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

2. Summary of Significant Accounting Policies, continued

Impairment of Long-lived Tangible Assets and Definite-Lived Intangible Assets

Long-lived tangible assets and definite lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. Recoverability of assets held and used is generally measured by a comparison of the carrying amount of an asset to undiscounted future net cash flows expected to be generated by that asset. If it is determined that the carrying amount of an asset may not be recoverable, an impairment loss is recognized for the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Fair Value Measurements

The company has adopted ASC Topic 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. The carrying amounts of accounts receivable and accounts payable of the Company approximate fair value because of the short maturity of these instruments. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for the asset or liability.

Income Taxes

Income taxes are accounted for using the asset and liability method pursuant to the authoritative guidance on Accounting for Income Taxes. Deferred taxes are recognized for the tax consequences of "temporary differences" by applying enacted statutory tax rates applicable to future years to differences between the financial statement and carrying amounts and the tax bases of existing assets and liabilities. The effect on deferred taxes for a change in tax rates is recognized in income in the period that includes the enactment date. The Company recognizes future tax benefits to the extent that realization of such benefits is more likely than not.

The Company follows the authoritative guidance prescribing comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that it has taken or expects to take on a tax return. This guidance requires that a company recognize in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

2. Summary of Significant Accounting Policies, continued

Loss per Share

We have presented basic loss per share, computed on the basis of the weighted average number of common shares outstanding during the year, and diluted loss per share, computed on the basis of the weighted average number of common shares and all potentially dilutive common shares outstanding during the year. Potential common shares result from stock options, vesting of restricted stock grants and convertible notes. However, for the years presented, all outstanding stock options, restricted stock grants and convertible notes are anti-dilutive due to the losses incurred. Anti-dilutive common stock equivalents of $9,070,855 and 4,915,325 shares were excluded from the loss per share computation for three months ended March 31, 2013 and 2012, respectively.

Stock-Based Compensation

The Company granted stock options and restricted stock as compensation to employees and directors. Compensation expense is measured in accordance with FASB ASC 718 (formerly SFAS No. 123R), Compensation - Stock Compensation. Compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.

Concentrations of Credit Risk

Significant concentrations of credit risk may arise from the Company’s cash maintained in the bank. The Company maintains cash in quality financial institution, however, at times, cash balance may exceed the federal deposit insurance limits (FDIC limits). As of March 31, 2013 and 2012, the cash balance with the bank did not exceed the $250,000 FDIC limit.

Advertising and Marketing

The Company's advertising and marketing costs, which consist primarily of marketing and trade show costs, business development and printed promotional and sales presentation materials, are charged to expense when incurred. The advertising and marketing expense was $19,470 and $4,535 for the three months ended March 31, 2013 and 2012, respectively.

Recent Accounting Pronouncements

In July 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-06-Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods ending after December 31, 2013. We do not expect this ASU 2012-06 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows.

In December 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-10-Property, Plant, and Equipment (Topic 360): De-recognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods after June 15, 2012. We do not expect this ASU 2012-10 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

3. Property and Equipment

Property and equipment consist of the following at March 31, 2013 and December 31, 2012:

	3/31/2013		12/31/2012
Office Equipment	$	23,781	$	23,781
Less: Accumulated depreciation		(8,417)		(7,153)
Net property and equipment	$	15,364	$	16,628

Depreciation expense was $1,264 and $1,189 for the three months ended March 31, 2013 and 2012, respectively.

4. Intangibles

Intangible assets consist of the following at March 31, 2013 and December 31, 2012:

	3/31/2013		12/31/2012
Capitalized Software Development Costs	$	1,334,745	$	1,276,406
Less: Accumulated amortization		(419,923)		(352,957)
Net capitalized development costs	$	914,822	$	923,449

The capitalized software development costs include $-0- interest capitalized for the three months ended March 31, 2013 and 2012, respectively. The amortization expense relating to the capitalized development costs was $66,965 and $54,152 for the three months ended March 31, 2013 and 2012, respectively. Amortization for the next five years is estimated to be as follows:

2013	$	264,952
2014		262,063
2015		221,762
2016		126,813
2017		36,862
Thereafter		2,370
Total	$	914,822

5. Income Tax Provision

The company’s income taxes are recorded in accordance with ASC 740 “Income Taxes”. The tax effects of the Company’s temporary differences that give rise to significant portions of the deferred tax assets as of March 31, 2013 and 2012 consisted of net operating losses totaling $970,200 and $1,359,215 which were fully reserved. Deferred tax assets and liabilities are computed by applying the effective U.S. federal and state income tax rate to the gross amounts of temporary differences and other tax attributes.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

5. Income Tax Provision, continued

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. At March 31, 2013 and 2012, the Company believed it was more likely than not that future tax benefits from net operating loss carry-forwards and other deferred tax assets would not be realizable through generation of future taxable income and accordingly deferred tax assets are fully reserved.

6. Long Term Debt - Notes Payable

On November 9, 2012, the Company entered into the exchange agreement with Aztec, pursuant to which the Company and Aztec agreed to exchange the Note and the Company's existing accounts payable to Aztec for an 8% Convertible Note in the original principal amount of $545,958. The 8% Convertible Note is due on March 31, 2013. Pursuant to the exchange agreement, the Company agreed to register the shares of Common Stock issuable upon conversion of the 8% Convertible Note and an aggregate of 3,733,428 shares of Common Stock currently held by Aztec on or before December 31, 2012. The 8% Convertible Note is convertible into shares of the Company's Common Stock at a conversion price equal to the greater of: (i) $0.15 per share or (ii) the price per share at which Common Stock is sold in a subsequent financing. Upon effectiveness of the registration statement covering the resale of such shares, the 8% Convertible Note automatically convert into shares of the Company's Common Stock at the applicable conversion price. Per the above agreement, the note converted to equity on February 12, 2013.

The note was determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.40 per share and the exercise price of $0.15 per share. In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital. A discount of $341,224 was recorded at issuance and amortization expense of $96,519 was recognized for the year ended December 31, 2012. The note balance was $301,253 net of discount of $244,705 at December 31, 2012. Amortization of the balance of the discount, $244,205 was recognized for the three months ended March 31, 2013.

On April 19, 2012, the Company entered into a securities purchase agreement with an existing stockholder (the “Buyer”), pursuant to which the Company issued (i) a senior secured 8% convertible debenture convertible into shares of the Company at $0.10 per share in the original aggregate principal amount of $35,000 and (ii) a warrant to purchase 6,500,000 shares of common stock at $0.10 per share, and the Buyer covenanted to purchase up to an additional $465,000 of senior secured convertible debentures in a series of four closings at such times as may be designated by the Company in its sole discretion through November 30, 2012. The convertible debentures matured on November 30, 2012 and bear interest at a rate of 8%. A discount of $416,528 was recorded for the warrant fair market value and amortization expense was fully recognized in the amounts of $416,528 and $0 for the three months ended December 31, 2012, and 2011, respectively. The unamortized discount balance was $0 as of December 31, 2012 and December 31, 2011, respectively. The outstanding principal of the convertible debentures was $465,000 as of December 31, 2012. The debentures were determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.71 per share and the exercise price of $0.10 per share.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

6. Long Term Debt - Notes Payable, continued

In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital. A discount of $48,472 was recorded at issuance and amortization expense of $48,472 was recognized for the year ended December 31, 2012. An additional $50,000 was loaned as part of this agreement during the three months ended March 31, 2012. The note balance was $515,000 net of discount of $0 at March 31, 2013.

On November 15, 2012, the Company commenced a private offering of up to $3,000,000 of units at a purchase price of $50,000 per unit pursuant to the Securities Purchase Agreement dated November 15, 2012 (the “Purchase Agreement”). Each Unit consists of a 10% Convertible Debenture in the principal amount of $50,000 (the “Debenture”) and 12,500 shares of the Company’s common stock. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of the Company’s common stock at a conversion price of $0.20 per share. As of December 31, 2012, we have issued and sold an aggregate of 9 units totaling $450,000. The debentures were determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.40 per share and the exercise price of $0.20 per share. In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital. A discount of $225,000 was recorded at issuance and amortization expense of $11,500 was recognized for the year ended December 31, 2012. For the quarter ended March 31, 2013 an additional $150,000 of debentures were issued and a discount of $16,667 was recorded. Additionally, amortization of $29,632 was recorded. The note balance was $399,465 net of discount of $200,535 at March 31, 2013.

7. Stockholders’ Equity (Deficit)

On June 13, 2012, the Company commenced a private placement of up to $10,000,000 of Units, at a purchase price of $1.00 per Unit. Each Unit consists of: (i) two shares of Common Stock and (ii) a warrant to purchase one share of the Company’s Common Stock (the “Warrant”). The Warrant is exercisable for a term of two years at an exercise price of $0.75 per share. As of October 14, 2012, the termination date of the offering, we issued and sold an aggregate of 445,000 Units in consideration of gross proceeds of $445,000. As a result, the Company issued an aggregate of 890,000 shares of common stock and warrants to purchase an aggregate of 890,000 shares of Common Stock. WFG Investments, Inc. (“WFG”) acted as placement agent in connection with the Private Placement and received a commission equal to 10% of any subscriptions received and warrants to purchase 3% of the number of shares of common stock included in the Units sold in the Private Placement. As December 31, 2012, WFG received a cash fee of $44,500 and warrants to purchase 26,700 shares of common stock.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

7. Stockholders’ Equity (Deficit), continued

In April 2012, the Company entered into a stockholder’s agreement with Andrew Levi, our Chief Technology Officer, whereby Mr. Levi agreed to place 25,000,000 shares of Common Stock held by him in escrow for a period of one year. In the event that the Company issues shares of Common Stock in a financing transaction or in connection with the hiring or retention of senior management or directors during such period of time, the corresponding number of escrowed shares will be cancelled and returned to the Company’s treasury.

On September 1, 2011 and as part of the reverse merger, the Company issued convertible promissory notes (the “Promissory Notes”) to two accredited investors in a private placement transaction (the “Private Placement”) pursuant to a Securities Purchase Agreement (the “Securities Purchase Agreement”) in the aggregate principal amount of One Million Five Hundred Thousand Dollars ($1,500,000) and five-year warrants (the “Warrants”) to purchase up to 22,091,311 shares of the Company’s common stock at an exercise price of $0.10 per share. The notes are due December 1, 2012 and accrue no interest. The Promissory Notes are automatically convertible at $1 into One Million Five Hundred Thousand (1,500,000) shares of the Company’s Series A Convertible Preferred Stock (“Series A Preferred”) immediately upon the creation of the Series A Preferred by the Company. The Series A Preferred stock was approved October 17, 2011 and the notes were immediately converted into 1,500,000 preferred shares. The Series A Preferred shares are convertible into shares of the Company’s common stock at a conversion rate of $0.0679 per share or 22,091,311 common shares. The conversion of preferred into common stock is limited to the extent that the beneficial owners own greater that 4.99% of the Company’s common stock.

During the three months ended March 31, 2012, the investor completed the purchase of the additional 200,000 shares of Series A Preferred and warrants to purchase an additional 2,945,509 shares of common stock. The conversion of Series A Preferred into common stock and exercise of warrants is limited to the extent that the beneficial owners own greater that 4.99% of the Company’s common stock.

Blue Calypso, Inc. is authorized to issue 685,000,000 shares of capital stock: 680,000,000 shares of common stock with voting rights at a par value of $.0001 and 5,000,000 shares of Series A Convertible Preferred Stock, also at $.0001 par value per share. There were 125,135,112 shares of common stock issued and outstanding as of March 31, 2013. There were 1,700,000 shares of preferred stock were issued and outstanding as of March 31, 2013. The Company did not make or declare any distributions to shareholders during the quarters ended March 31, 2013 or March 31, 2012.

Long-Term Incentive Plan

The stockholders approved the Blue Calypso, Inc. 2011 Long-Term Incentive Plan (the “Plan”) on September 9, 2011. The Plan provides for the granting of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance awards, dividend equivalent rights, and other awards which may be granted singly, in combination, or in tandem, and which may be paid in cash or shares of common stock. Subject to certain adjustments, the maximum number of shares of common stock that may be delivered pursuant to awards under the Plan is 35,000,000 shares.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

7. Stockholders’ Equity (Deficit), continued

Stock Options

During the three months ended March 31, 2013, the Company granted options to purchase 5,218,530 shares of the Company’s common stock to employees, non-employee board members and other consultants under the Plan.

During 2012 the Company granted options to purchase 9,873,543 shares of the Company’s common stock to employees, non-employee board members and other consultants under the Plan

The options vest under a number of different vesting schedules. The fair value for the Company’s options were estimated at the date of grant using the Black-Scholes option pricing model with the weighted average assumptions as noted in the following table. The Black-Scholes option valuation model incorporate ranges of assumptions for inputs, and those ranges are disclosed below. Expected volatilities are based on similar industry-sector indices.

The expected life of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free interest rate assumption is based on market yield on U.S. Treasury securities at 5-year constant maturity, quoted on investment basis determined at the date of grant.

Assumptions used for employee stock options:
Risk-free interest rate		.77 to .86%
Dividend yield		0%
Stock price volatility		20% - 37%
Expected life		5.75 years

Using the valuation assumptions noted above, the Company estimated the value of stock options granted to be $549,926 and $1,953,072 for the three months ended March 31, 2013 and 2012, respectively. The 4,578,530 of the March 31, 2013 options were granted February 21, 2013 when the stock price was at $0.24 per share. The value of these options is being amortized to stock-based compensation expense annually over their three year vesting period. The stock-based compensation expense recorded was $41,506 and $763,480 during the three months ended March 31, 2013 and 2012, respectively. The following table summarizes the stock option activity as of March 31, 2013:

	Outstanding Options	Weighted Average Exercise Price
	Outstanding Options	Weighted Average Exercise Price
Balance, December 31, 2012	9,460,543	$	0.2498
Granted	5,218,530		0.2383
Exercised	0		0
Cancelled	0		0
Balance, March 31, 2013	14,679,073	$	0.2457
Exercisable at 3/31/13	7,546,659	$	0.1982

Non-vested at 3/31/13	7,132,414	$	0.2960

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

Restricted Stock

The restricted stock granted prior to the reverse merger transaction, have been retroactively restated as capital stock shares reflecting the exchange ratio in the Merger.

The following table summarizes the restricted stock activity for the three months ended March 31, 2013:


Restricted Shares Activity:
	Restricted shares issued as of December 31, 2012	13,456,667
	Granted during three months ended March 31, 2013	0

	Forfeited during three months ended March 31, 2013	0
	Total Restricted Shares Issued at March 31, 2013	13,456,667
	Vested at March 31, 2013	(160,412)
	Unvested restricted shares as of March 31, 2013	13,296,255

A total of 13,285,842 shares were granted in 2012 and will vest 1/3 in the first year following the grant and the balance over the following 8 calendar quarters. The share based compensation expense was $0 for the three months ended March 31, 2013 and 2012, respectively. Deferred income related to the 13,285,842 restricted shares granted in 2012 was $5,295,729 and will be recorded in the periods the restricted shares are vested.

8. Related Party Transactions

Aztec Systems, Inc. (“Aztec”) was an affiliate of the Company that provided administrative and technical support services to the Company. The majority owner of Aztec was also the majority stockholder of the Company until the date of sale of Aztec on June 15, 2012.

On November 9, 2012, the Company entered into an exchange agreement with Aztec, pursuant to which the Company and Aztec agreed to exchange its note payable to Aztec and the Company's existing accounts payable to Aztec for an 8% Convertible Note in the original principal amount of $545,958. The 8% Convertible Note was due on March 31, 2013. Pursuant to the exchange agreement, the Company agreed to register the shares of Common Stock issuable upon conversion of the 8% Convertible Note and an aggregate of 3,686,634 shares of Common Stock currently held by Aztec on or before December 31, 2012. The 8% Convertible Note was convertible into shares of the Company's Common Stock at a conversion price equal to the greater of: (i) $0.15 per share or (ii) the price per share at which Common Stock is sold in a subsequent financing. Upon effectiveness of the registration statement covering the resale of such shares, the 8% Convertible Note automatically converted into shares of the Company's Common Stock at the applicable conversion price. As per the above agreement, the 8% Convertible Note was converted to Common Stock on February 12, 2013 upon effectiveness of the Company's Registration Statement on Form S-1.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

9. Liquidity-Going Concern

These financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the Company will need additional financing to continue to operate and fully implement its business plan. Management believes that the current cash and revenue should fund the Company’s expected burn rate into the second quarter of 2013. The Company will require additional funds to continue operations.

The Company completed a private placement on May 6, 2013 resulting in gross proceeds to the Company of $2,400,000; refer to the subsequent event Note 11.

The Company has accumulated losses from September 11, 2009 (inception) through March 31, 2013 of $8,296,537.

10. Commitments and Contingencies

The Company leases office space under a month to month operating lease with no minimum future rental payments. The operating lease does not involve contingent liabilities. Rental expense under the operating lease totaled $9,978 and $0 for the three months ended March 31, 2013 and 2012, respectively.

From time to time, the Company is involved in various legal matters in the ordinary course of business. In the opinion of management the ultimate liability, if any resulting from such legal matters will not have a material effect on the Company’s financial position or results of operations.

11. Subsequent Events

The Company evaluated events or transactions occurring after March 31, 2013, the balance sheet date, through May 15, 2013, the date the financial statements were available to be issued, and determined any events or transactions which could impact the financial statements as of and for the three months ended March 31, 2013.

On May 6, 2013, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued and sold a 10% Convertible Debenture in the principal amount of $2,400,000 (the “Debenture”) and 1,200,000 shares of common stock in consideration of gross proceeds to the Company of $2,400,000. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of the Company’s common stock at a conversion price of $0.25 per share.

On April 29, 2013, the Company entered into a series of agreements with the LMD, the holder of its 8% Senior Secured Convertible Debentures The Debentures were due on November 30, 2012. As of April 29, 2013, the aggregate amount outstanding under the Debentures, including all accrued and unpaid interest and fees, was $600,000. Pursuant to Amendment No. 1 to 8% Senior Secured Convertible Debentures, the conversion price of the Debentures was amended such that the aggregate amount outstanding under the Debentures will be convertible into an aggregate of 20,000,000 shares of the Company’s common stock. The issuance of the Conversion Shares will not result in any dilution to the existing stockholders of the Company as the Company’s Founder and Chief Technology Officer, Andrew Levi, has agreed to cancel and return to treasury 20,000,000 shares of common stock currently held by him in connection with this transaction. LMD also agreed to immediately terminate the Security Agreement dated April 19, 2012 by and between the Company, the Company’s subsidiaries and the LMD, the Intellectual Property Security Agreement dated April 19, 2012 by and between the Company, the Company’s subsidiaries and the LMD, and the Subsidiary Guarantee executed by the Company’s subsidiary, Blue Calypso, LLC, and all of the security interests created thereby. The maturity dates of the Debentures were extended to June 30, 2013.

BLUE CALYPSO, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

MARCH 31, 2013

(unaudited)

11. Subsequent Events, continued

In connection with the Amendment to 8% Debentures, the Company and the LMD also agreed to amend the terms of certain warrants currently held by LMD. The Company agreed to extend the maturity date of the warrants originally issued to LMD in September 2011 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants. Pursuant to Amendment to the Common Stock Purchase Warrant, the Company agreed to extend the maturity date of the warrants originally issued to the LMD in April 2012 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants.

ITEM 2. PLAN OF OPERATIONS

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

Cautionary Statement Regarding Forward-Looking Statements

This report contains "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended (the "Securities Act"), and Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). All statements other than statements of historical facts included or incorporated by reference in this quarterly report on Form 10-Q, including without limitation, statements regarding our future financial position, business strategy, budgets, projected revenues, projected costs and plans and objective of management for future operations, are forward-looking statements. In addition, forward-looking statements generally can be identified by the use of forward-looking terminology such as "may," "will," "expects," "intends," "plans," "projects," "estimates," "anticipates," or "believes" or the negative thereof or any variation thereon or similar terminology or expressions.

We have based these forward-looking statements on our current expectations and projections about future events. These forward-looking statements are not guarantees and are subject to known and unknown risks, uncertainties and assumptions about us that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by such forward-looking statements. Important factors that could cause actual results to differ materially from our expectations include, but are not limited to:

·	our ability to raise additional capital;
·	the absence of any operating history or revenue;
·	our ability to attract and retain qualified personnel;
·	market acceptance of our platform;
·	our limited experience in a relatively new industry;
·	regulatory and competitive developments;
·	intense competition with larger companies;
·	general economic conditions
·	failure to adequately protect our intellectual property;
·	technological obsolescence of our products and services;
·	technical problems with our products and services; and
·	loss or retirement of key executives, and
·	other factors set forth under the caption “Risk Factors” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012 filed with the Securities and Exchange Commission.

All subsequent written and oral forward-looking statements attributable to us, or persons acting on our behalf, are expressly qualified in their entirety by the foregoing. Except as required by law, we assume no duty to update or revise our forward-looking statements.

Business Overview

We offer a patented social mobile advertising platform through which advertisers offer advertising content to our subscribers, who publicly endorse the products and services of these advertisers using their mobile smartphones as well as other internet enabled devices. Endorsers receive rewards and other incentives for each endorsement they make.

Additionally, we offer a private label version of our patented platform, where the friends and advocates of the advertiser are engaged to endorse the products and services of the advertisers. These friends and advocates receive a broad range of rewards for their participation. We recently shifted our focus to the private label version of our platform and we believe that this product provides the Company with the greatest growth opportunities.

Critical Accounting Policies

Development Stage Company

We are a development stage company as defined by Accounting Standards Codification (“ASC”) 915, “Development Stage Entities” and are still devoting substantial efforts to establishing our business. Our principal operations have commenced but there has been no significant revenue thus far. All losses accumulated since inception have been considered part of our development stage activities.

Principles of Consolidation and Basis of Presentation

The consolidated financial statements are stated in U.S. dollars and include the accounts of Blue Calypso Holdings, Inc. and its subsidiary Blue Calypso LLC, which is wholly owned. All intercompany balances and transactions have been eliminated in consolidation. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Significant estimates include: the useful lives of intangible assets and the recoverability or impairment of tangible and intangible asset values; deferred revenues; legal and other contingencies that are recorded when it is probable that a loss has been incurred and the amount is reasonably estimable; and our effective income tax rate and the valuation allowance applied against deferred tax assets, which are based upon the expectations of future taxable income, allowable deductions, and projected tax credits. Actual results may differ from these estimates.

Revenue Recognition

We recognize revenue in accordance with ASC 605, “Revenue Recognition” when persuasive evidence of an arrangement exists, and the fee is fixed or determinable, and delivery of the product has occurred or services have been rendered and collectability is reasonably assured. Revenue includes fees received from customers for advertising and marketing services provided by us and is recognized as earned when brand loyalists personally endorse and share the advertising campaigns with others in their digital social stream.

Cost of Revenue

Cost of revenue is accrued and recorded as earned by the endorser under the defined reward programs. Expense related to our payments to endorsers is recognized when we recognize revenue for such payments, in the case of endorsements related to our customers, and when the endorsement is made, in the case of endorsements of advertisers who are endorsed through our participation in one of the affiliate programs in which we participate. This is in accordance with the terms and conditions agreed to by the endorsers.

Rewards are delivered periodically to the endorser by loading loyalty cards. Endorsers are required to provide certain information before loyalty cards can be issued and loaded. Endorsers retain rights to any unpaid rewards until they have been inactive for three months or the applicable time frame specified in the endorser terms and conditions, if such time frame is changed. There is no additional expense to us associated with compensating endorsers through cash that is reloaded on a personal Visa debit card rather than compensating endorsers through cash sent directly to them.

Cash and Cash Equivalents

Cash and cash equivalents consist of cash held in bank demand deposits. We consider all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.

Property and Equipment and Long-Lived Assets

Intangible Assets

Software development costs are accounted for in accordance with ASC 350-40, “Intangibles — Goodwill and Other: Internal Use Software.” According to ASC 350-40, capitalization of costs related to a computer software project should begin when both of the following occur: (a) the preliminary project stage is complete; and (b) management, with relevant authority, implicitly or explicitly authorizes and commits to funding the project and it is probable that the project will be completed and the software will be used to perform the function intended. The costs capitalized include: fees paid to third parties for services provided to develop the software during the application development stage; payroll and payroll-related costs, such as costs of employee benefits for employees who are directly associated with and who devote time to the software project on activities that include coding and testing during the application development stage; and interest costs incurred while developing the software (in accordance with ASC 835-20). The costs are amortized using straight-line amortization over the estimated useful life of up to five years, once the software is ready for its intended use. The unamortized capitalized cost of the software is compared annually to the net realizable value. The amount by which the unamortized capitalized costs of the internal use software exceed the net realizable value of that asset is written off.

Impairment of Long-Lived Tangible Assets and Definite-Lived Intangible Assets

Fair Value Measurements

We have adopted ASC Topic 820, “Fair Value Measurements and Disclosures,” which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability.

Income Taxes

Income taxes are recorded in accordance with ASC 740, “Income Taxes.” Deferred income taxes are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. An allowance is provided when it is more likely than not that tax benefits will not be utilized.

Stock-Based Compensation

We grant stock options and restricted stock as compensation to employees, directors and consultants. Compensation expense is measured in accordance with FASB ASC 718 (formerly Statement of Financial Accounting Standards No. 123R), “Compensation – Stock Compensation.” Compensation expense is recognized over the requisite service period for awards of equity instruments based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.

Concentrations of Credit Risk

Significant concentrations of credit risk may arise from our cash maintained in the bank. We maintain cash in quality financial institutions; however, at times, cash balances may exceed the federal deposit insurance limits.

Advertising and Marketing

Our advertising and marketing costs, which consist primarily of marketing and trade show costs, business development and printed promotional and sales presentation materials, are charged to expense when incurred.

Results of Operations

Comparison of Three Months Ended March 31, 2013 and 2012

Net Loss. For the three months ended March 31, 2013, we had a net loss of $970,200, as compared to a net loss of $1,359,215 for the three months ended March 31, 2012. The decrease in net loss was primarily due the reduction in deferred compensation for stock options from $793,480 to $41,504. This was offset by increases in general and administrative expenses and depreciation and amortization of $260,926 and $287,255, respectively and a decrease in sales and marketing expenses of $143,458.

Revenue. Revenue for the three months ended March 31, 2013 was $10,000, as compared to $584 in revenues for the same period in 2012. We are a development stage company and have had modest revenue to date.

Cost of Revenue. Cost of revenue is primarily comprised of payments to endorsers for promoting advertiser content. Our cost of revenue was $4,323 for the three months ended March 31, 2013, as compared to $92,707 for the same period in 2012. The decrease was related to a planned effort to reduce endorser fees in the current period.

Sales and Marketing. For the three months ended March 31, 2013, sales and marketing expenses decreased by $117,468 to $125,957 as compared to the same period in 2012. The decrease resulted primarily from a reduction in marketing staff. Sales and marketing expense included the compensation and benefit expense of the four sales and marketing staff members as well as travel, entertainment and advertising expense directly attributable to the sales and marketing function.

General and Administrative. For the three months ended March 31, 2013, general and administrative expenses were $445,451 as compared to $184,525 for the three months ended March 31, 2012. Expenses included legal and professional expenses related to statutory filing process, patent legal and legal and accounting related to continued fund raising activities. General and administrative expenses primarily consisted of contract labor, outside services and professional fees.

Other Operating Expenses. Other operating expenses for the quarter ended March 31, 2013 were $41,506 versus $778,101 for the same period in 2012. The decrease was due to non-cash deferred compensation expense related to stock options and restricted stock that vested in the current quarter.

Depreciation and Amortization. Depreciation and amortization expenses relate primarily to the amortization of capitalized software development. The increase from $55,341 for the three months ended March 31, 2012 to $333,585 for the three months ended March 31, 2013 was due primarily to the amortization of loan discounts totaling $265,356.

Our development activities were outsourced to Aztec Systems, Inc., a company that was majority owned by Mr. Levi, our chief technology officer and a member of our board of directors prior to its sale in the second quarter of 2012. Beginning in the third quarter of 2012, we established a subsidiary in Costa Rica that works on our software development. For the quarter ended March 31, 2013, we incurred $58,148 of software development costs versus $173,537 for the quarter ended March 31, 2012, as we employ a more cost effective model.

Interest Expense. Interest expense was $29,378 for the three months ended March 31, 2013 in comparison to $5,700 for the three months ended March 31, 2012. The current period interest expense related to three (3) notes payable. The first was to the related party, Aztec Systems, Inc (see footnote #8 in financial statements above). The note has a per annum interest rate of 8% and was converted to equity on February 12, 2013. The balance at March 31, 2013 was $-0-. The second is for senior secured debentures to LMD Capital, LLC in the amount of $515,000 and the third was for debentures as part of our private placement beginning in Q4 2012. The undiscounted balance at March 31, 2013 was $600,000.

Cash Flows

Comparison of Three Months Ended March 31, 2013 and 2012

Cash used in operating activities during the three months ended March 31, 2013 was $333,092 as compared to $718,256 for the three months ended March 31, 2012. The change was due to an increase in accrued expenses of $266,853 and a reduction in accounts receivable of $43,868.

Cash used in investing activities during the three months ended March 31, 2013 was $58,148, as compared to $176,973 for the three months ended March 31, 2012. This was attributed to reduced expenditures on the development of software related to a more efficient model.

During the three months ended March 31, 2013, cash provided by financing was $237,036, as compared to $544,993 for the same period in 2012. During the current quarter, net cash of $150,000 was provided from our private placement of debentures and $50,000 was provided from the senior secured convertible debentures from LMD Capital, LLC. This compares to the prior year when the Company secured cash from the sale of preferred stock of $200,000 and a note payable from its then affiliate, Aztec Systems totaling $344,993.

On May 6, 2013, we raised $2.4 million through the issuance of convertible debentures in the principal amount of $2.4 million in a private placement. We expect these monies will provide adequate cash for operations for approximately twelve months, thus mitigating the ongoing concern consideration over this period.

Going Concern Consideration

Our registered independent auditors have issued an opinion on our financial statements for the year ended December 31, 2012, which includes a statement describing our going concern status. This means that there is substantial doubt that we can continue as an on-going business for the next 12 months unless we obtain additional capital to pay our bills and meet our other financial obligations. Our ability to continue as a going concern is dependent upon our ability to obtain additional equity or debt financing, attain further operating efficiencies, reduce expenditures, dispose of selective assets, and ultimately, generate additional revenue. The going concern opinion may also limit our ability to access certain types of financing, prevent us from obtaining financing on acceptable terms, and limit our ability to obtain new business due to potential customers’ concern about our ability to deliver products or services. We must raise capital to implement our project and stay in business.

Liquidity and Capital Resources

We are a development stage company and have incurred cumulative losses of $8,332,736 since beginning operations on September 11, 2009. At March 31, 2013, we had a cash balance of $66,593 and negative working capital of $432,149.

On May 6, 2013, we entered into a Securities Purchase Agreement with an accredited investor pursuant to which we issued and sold a 10% Convertible Debenture in the principal amount of $2,400,000 (the “Debenture”) and 1,200,000 shares of common stock in consideration of gross proceeds to the Company of $2,400,000. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of tour common stock at a conversion price of $0.25 per share.

On April 29, 2013, we entered into a series of agreements with the holder of our 8% Senior Secured Convertible Debentures. The Debentures were due on November 30, 2012. As of April 29, 2013, the aggregate amount outstanding under the Debentures, including all accrued and unpaid interest and fees, was $600,000. Pursuant to Amendment No. 1 to 8% Senior Secured Convertible Debentures, the conversion price of the Debentures was amended such that the aggregate amount outstanding under the Debentures will be convertible into an aggregate of 20,000,000 shares of our common stock. The issuance of the Conversion Shares will not result in any dilution to our existing stockholders as our Founder and Chief Technology Officer, Andrew Levi, has agreed to cancel and return to treasury 20,000,000 shares of common stock currently held by him in connection with this transaction. The holder also agreed to immediately terminate the Security Agreement dated April 19, 2012 by and between us, our subsidiaries and the holder, the Intellectual Property Security Agreement dated April 19, 2012 by and between us, our subsidiaries and the holder, and the Subsidiary Guarantee executed by us, our subsidiary, Blue Calypso, LLC, and all of the security interests created thereby. The maturity dates of the Debentures were extended to June 30, 2013.

In connection with the Amendment to 8% Debentures, we also agreed to amend the terms of certain warrants currently held by the holder of the 8% Debentures. We also agreed to extend the maturity date of the warrants originally issued to the holder of the 8% Debentures in September 2011 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants. Pursuant to Amendment to the Common Stock Purchase Warrant, we agreed to extend the maturity date of the warrants originally issued to the holder of the 8% Debentures in April 2012 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants.

On February 12, 2013, The Company and Aztec completed the conversion of Aztec’s 8% Convertible Note in the amount of $545,958 into 3,686,634 shares of Common Stock of the Company.

On November 15, 2012, we commenced a private offering of up to $3,000,000 of units at a purchase price of $50,000 per unit pursuant to the Securities Purchase Agreement dated November 15, 2012 (the “Purchase Agreement”). Each Unit consists of a 10% Convertible Debenture in the principal amount of $50,000 (the “Debenture”) and 12,500 shares of the Company’s common stock. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of the Company’s common stock at a conversion price of $0.20 per share. As of March 31, 2013, we have issued and sold an aggregate of 12 units.

On November 9, 2012, we entered into an exchange agreement with Aztec, pursuant to which we agreed to exchange the Note and our existing accounts payable to Aztec for an 8% Convertible Note in the original principal amount of $545,958. The 8% Convertible Note was due on March 31, 2013. Pursuant to the exchange agreement, we agreed to register the shares of Common Stock issuable upon conversion of the 8% Convertible Note and an aggregate of 3,639,732 shares of Common Stock currently held by Aztec on or before December 31, 2012. The 8% Convertible Note was convertible into shares of our Common Stock at a conversion price equal to the greater of: (i) $0.15 per share or (ii) the price per share at which Common Stock is sold in a subsequent financing. Upon effectiveness of the registration statement covering the resale of such shares, the 8% Convertible Note automatically converted into shares of the Company's Common Stock at the applicable conversion price.

As a development stage company, we have been and continue to be dependent upon outside sources of cash to pay operating expenses. We have had only nominal revenue and we expect operating losses to continue through the foreseeable future. Until we develop a consistent source of revenue to achieve a profitable level of operations that generates sufficient cash flow, we will need additional capital resources to fund growth and operations. We are continuing our efforts to raise capital through equity and/or debt offerings. However, there can be no assurance that we will be able to raise equity or debt capital on terms we consider reasonable and prudent, or at all. The availability of capital to us may be subject to the volatility in the financial markets, our future financial condition and credit rating, and whether sufficient assets are available to be used as debt collateral in connection with any future debt financing, among other factors. Future financings through equity investments are likely to be dilutive to the existing stockholders. Also, the terms of securities we issue in future capital transactions may be more favorable for our new investors. Newly issued securities may include preferences, superior voting rights, and the issuance of warrants or other derivative securities, which may have additional dilutive effects. Further, we may incur substantial costs in pursuing future capital and/or financing, including investment banking fees, legal fees, accounting fees, securities law compliance fees, printing and distribution expenses and other costs. We may also be required to recognize non-cash expenses in connection with certain securities we may issue, such as convertible notes and warrants, which may adversely impact our financial condition.

ITEM 4 CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures

An evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Securities Exchange Act of 1934), as amended (the “Exchange Act”) was carried out by us under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that as of March 31, 2013, our disclosure controls and procedures were not effective to ensure (i) that information we are required to disclose in 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 and (ii) that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, in order to allow timely decisions regarding required disclosure.

A material weakness is a control deficiency, or a combination of control deficiencies, that results in a more than remote likelihood that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. Our management, in consultation with our independent registered public accounting firm, concluded that material weaknesses existed as a result of our inability to sufficiently segregate conflicting duties. As additional resources and personnel become available we will implement appropriate procedures and segregation of duties to remedy any material weaknesses.

Changes in Internal Control over Financial Reporting

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

PART II OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

On July 31, 2012, the Company filed a patent infringement complaint against Groupon, Inc. alleging infringement of two of its patents, 7,664,516 and 8,155,679, focused on its peer-to-peer marketing technology. The complaint was filed in the U.S. District Court in the Eastern District of Texas.

On August 24, 2012, the Company filed a patent infringement complaint against Living Social, Inc. alleging infringement of two of its patents, 7,664,516 and 8,155,679, focused on its peer-to-peer marketing technology. The complaint was filed in the U.S. District Court in the Eastern District of Texas. A Claim Construction Hearing or "Markman" hearing has been set for August 27, 2013.

On October 17, 2012, the Company filed patent infringement complaints against YELP, Inc. and IZEA, Inc. The suits allege infringement of two of its patents, 7,664,516 and 8,155,679, focused on its peer-to-peer marketing technology. The complaint was filed in the U.S. District Court in the Eastern District of Texas.

On November 6, 2012, the Company filed patent infringement complaints against MyLikes. and Foursquare. The suits allege infringement of two of its patents, 7,664,516 and 8,155,679, focused on its peer-to-peer marketing technology. The complaint was filed in the U.S. District Court in the Eastern District of Texas.

Other than as noted above, the Company is not a party to any pending legal proceeding nor is its property the subject of any pending legal proceeding that is not in the ordinary course of business or otherwise material to the financial condition of its business. Further, to the knowledge of management, no director or executive officer is party to any action in which any has an interest adverse to us.

ITEM 2. unregistered sales of equity securities and use of proceeds.

During the three months ended March 31, 2013, the Company granted options to purchase an aggregate of 5,218,530 shares of the Common Stock to certain officers, directors and employees of the Company pursuant to the Company’s 2011 Long-Term Incentive Plan. The options have a term of ten years and have exercise prices ranging from $0.22 - $0.24 per share.

During the three months ended March 31, 2013, the Company issued an aggregate of 88,676 shares of Common Stock as consideration for services rendered to the Company.

The foregoing securities were sold to a limited number of accredited investors, without registration under the Securities Act of 1933, as amended (the "Securities Act"), in reliance upon an exemption from registration provided by Section 4(2) under the Securities Act and/or Rule 506 of Regulation D promulgated thereunder. The securities may not be transferred or sold absent registration under the Securities Act or the availability of an applicable exemption therefrom.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.

Exhibit Number		Description
2.1		Agreement and Plan of Merger and Reorganization, dated as of September 1, 2011, by and among Blue Calypso, Inc., Blue Calypso Acquisition Corp., and Blue Calypso Holdings, Inc. (incorporated by reference to Exhibit 2.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
2.2		Agreement and Plan of Merger, dated September 9, 2011, by and between Blue Calypso, Inc., a Nevada corporation, and Blue Calypso, Inc., a Delaware corporation (incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 15, 2011)
3.1		Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on October 19, 2011)
3.2		Certificate of Designation of Series A Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to Current Report on Form 8-K filed with the Securities and Exchange Commission on October 19, 2011)
3.3		Bylaws of Blue Calypso, Inc., a Delaware corporation, adopted September 9, 2011 (incorporated by reference to Exhibit 3.3 to Current Report on Form 8-K filed with the Securities and Exchange Commission on October 19, 2011)
10.1		2011 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.2		Form of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.2 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.3		Form of Non-Qualified Stock Option Agreement (incorporated by reference to Exhibit 10.3 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.4		Form Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.4 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.5		Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations, dated as of September 1, 2011 (incorporated by reference to Exhibit 10.5 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.6		Stock Purchase Agreement, by and between Blue Calypso, Inc. and Deborah Flores, dated as of September 1, 2011 (incorporated by reference to Exhibit 10.6 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.7		Securities Purchase Agreement, dated as of September 1, 2011, by and among Blue Calypso, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.7 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.8		Registration Rights Agreement, dated as of September 1, 2011, by and among Blue Calypso, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.9 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.9		Form of Warrant (incorporated by reference to Exhibit 10.10 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.10		Letter Agreement, dated January 16, 2012, by and between Blue Calypso, Inc. and Aztec Systems, Inc. (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on January 20, 2012)
10.11		Promissory Note, dated January 17, 2012, issued by Blue Calypso, Inc. to Aztec Systems, Inc. (incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on January 20, 2012)
10.12		Securities Purchase Agreement, dated April 19, 2012, by and between Blue Calypso, Inc. and the Buyer thereto (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.13		Senior Secured Convertible Note issued April 19, 2012 (incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.14		Common Stock Purchase Warrant issued April 19, 2012 (incorporated by reference to Exhibit 10.3 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.15		Security Agreement, dated April 19, 2012, by and between the Company, Blue Calypso, LLC and the Buyer (incorporated by reference to Exhibit 10.4 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.16		Intellectual Property Security Agreement, dated April 19, 2012, by and between the Company, Blue Calypso, LLC, and the Buyer (incorporated by reference to Exhibit 10.5 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.17		Subsidiary Guarantee, dated April 19, 2012, by Blue Calypso, LLC, in favor of the Buyer (incorporated by reference to Exhibit 10.6 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.18		Form of Lock-Up Agreement (incorporated by reference to Exhibit 10.7 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.19		Amendment No. 1 to Common Stock Purchase Warrant (incorporated by reference to Exhibit 10.8 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.20		Stockholder’s Agreement, dated April 19, 2012, by and between Andrew Levi and the Company (incorporated by reference to Exhibit 10.9 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.21		Letter Agreement dated June 1, 2012, between Blue Calypso, Inc. and Bill Ogle effective as of June 1, 2012 (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on June 4, 2012)
10.22		Form of Subscription Agreement – June 2012 Private Placement (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on July 30, 2012)
10.23		Form of Warrant – June 2012 Private Placement (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on July 30, 2012)
10.24		Exchange Agreement dated November 9, 2012 between Blue Calypso, Inc. and Aztec Systems, Inc. (incorporated by reference to Exhibit 10.24 to our Quarterly Report on Form 10-Q for the period ended September 30, 2012 filed with the Securities and Exchange Commission on November 19, 2012)
10.25		8% Convertible Note dated November 9, 2012 (incorporated by reference to Exhibit 10.24 to our Quarterly Report on Form 10-Q for the period ended September 30, 2012 filed with the Securities and Exchange Commission on November 19, 2012)
10.26		Amendment No. 1 to 8% Senior Secured Convertible Debentures between Blue Calypso, Inc. and the Holder dated April 29, 2013 (Incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 3, 2013).
10.27		Amendment No. 2 to Common Stock Purchase Warrants between the Company and the Holder dated April 29, 2013 (Incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 3, 2013).
10.28		Amendment No. 1 to Common Stock Purchase Warrant between the Company and the Holder dated April 29, 2013 (Incorporated by reference to Exhibit 10.3 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 3, 2013).
10.29		Securities Purchase Agreement dated May 6, 2013 (Incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 6, 2013).
10.30		10% Convertible Debenture dated May 6, 2013 (Incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 6, 2013).
21.1		List of subsidiaries (incorporated by reference to Exhibit 21.1 to our Annual Report on Form 10-K for the year ended December 31, 2012 filed with the Securities and Exchange Commission on April 16, 2012)
31.1+		Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2+		Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1+		Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2+		Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS+		XBRL Instance Document
101.SCH+		XBRL Taxonomy Extension Schema Document
101.CAL+		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF+		XBRL Taxonomy Extension Definition Linkbase Document

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.

		BLUE CALYPSO, INC.


Date:	May 15, 2013	By:	/s/ David S. Polster
		Name:	David S. Polster
		Title:	Chief Financial Officer

Exhibit List

Exhibit Number		Description
2.1		Agreement and Plan of Merger and Reorganization, dated as of September 1, 2011, by and among Blue Calypso, Inc., Blue Calypso Acquisition Corp., and Blue Calypso Holdings, Inc. (incorporated by reference to Exhibit 2.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
2.2		Agreement and Plan of Merger, dated September 9, 2011, by and between Blue Calypso, Inc., a Nevada corporation, and Blue Calypso, Inc., a Delaware corporation (incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 15, 2011)
3.1		Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on October 19, 2011)
3.2		Certificate of Designation of Series A Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to Current Report on Form 8-K filed with the Securities and Exchange Commission on October 19, 2011)
3.3		Bylaws of Blue Calypso, Inc., a Delaware corporation, adopted September 9, 2011 (incorporated by reference to Exhibit 3.3 to Current Report on Form 8-K filed with the Securities and Exchange Commission on October 19, 2011)
10.1		2011 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.2		Form of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.2 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.3		Form of Non-Qualified Stock Option Agreement (incorporated by reference to Exhibit 10.3 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.4		Form Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.4 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.5		Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations, dated as of September 1, 2011 (incorporated by reference to Exhibit 10.5 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.6		Stock Purchase Agreement, by and between Blue Calypso, Inc. and Deborah Flores, dated as of September 1, 2011 (incorporated by reference to Exhibit 10.6 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.7		Securities Purchase Agreement, dated as of September 1, 2011, by and among Blue Calypso, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.7 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.8		Registration Rights Agreement, dated as of September 1, 2011, by and among Blue Calypso, Inc. and certain purchasers set forth therein (incorporated by reference to Exhibit 10.9 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.9		Form of Warrant (incorporated by reference to Exhibit 10.10 to Current Report on Form 8-K filed with the Securities and Exchange Commission on September 8, 2011)
10.10		Letter Agreement, dated January 16, 2012, by and between Blue Calypso, Inc. and Aztec Systems, Inc. (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on January 20, 2012)
10.11		Promissory Note, dated January 17, 2012, issued by Blue Calypso, Inc. to Aztec Systems, Inc. (incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on January 20, 2012)
10.12		Securities Purchase Agreement, dated April 19, 2012, by and between Blue Calypso, Inc. and the Buyer thereto (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.13		Senior Secured Convertible Note issued April 19, 2012 (incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.14		Common Stock Purchase Warrant issued April 19, 2012 (incorporated by reference to Exhibit 10.3 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.15		Security Agreement, dated April 19, 2012, by and between the Company, Blue Calypso, LLC and the Buyer (incorporated by reference to Exhibit 10.4 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.16		Intellectual Property Security Agreement, dated April 19, 2012, by and between the Company, Blue Calypso, LLC, and the Buyer (incorporated by reference to Exhibit 10.5 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.17		Subsidiary Guarantee, dated April 19, 2012, by Blue Calypso, LLC, in favor of the Buyer (incorporated by reference to Exhibit 10.6 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.18		Form of Lock-Up Agreement (incorporated by reference to Exhibit 10.7 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.19		Amendment No. 1 to Common Stock Purchase Warrant (incorporated by reference to Exhibit 10.8 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.20		Stockholder’s Agreement, dated April 19, 2012, by and between Andrew Levi and the Company (incorporated by reference to Exhibit 10.9 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on April 24, 2012)
10.21		Letter Agreement dated June 1, 2012, between Blue Calypso, Inc. and Bill Ogle effective as of June 1, 2012 (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on June 4, 2012)
10.22		Form of Subscription Agreement – June 2012 Private Placement (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on July 30, 2012)
10.23		Form of Warrant – June 2012 Private Placement (incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on July 30, 2012)
10.24		Exchange Agreement dated November 9, 2012 between Blue Calypso, Inc. and Aztec Systems, Inc. (incorporated by reference to Exhibit 10.24 to our Quarterly Report on Form 10-Q for the period ended September 30, 2012 filed with the Securities and Exchange Commission on November 19, 2012)
10.25		8% Convertible Note dated November 9, 2012 (incorporated by reference to Exhibit 10.24 to our Quarterly Report on Form 10-Q for the period ended September 30, 2012 filed with the Securities and Exchange Commission on November 19, 2012)
10.26		Amendment No. 1 to 8% Senior Secured Convertible Debentures between Blue Calypso, Inc. and the Holder dated April 29, 2013 (Incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 3, 2013).
10.27		Amendment No. 2 to Common Stock Purchase Warrants between the Company and the Holder dated April 29, 2013 (Incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 3, 2013).
10.28		Amendment No. 1 to Common Stock Purchase Warrant between the Company and the Holder dated April 29, 2013 (Incorporated by reference to Exhibit 10.3 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 3, 2013).
10.29		Securities Purchase Agreement dated May 6, 2013 (Incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 6, 2013).
10.30		10% Convertible Debenture dated May 6, 2013 (Incorporated by reference to Exhibit 10.2 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on May 6, 2013).
21.1		List of subsidiaries (incorporated by reference to Exhibit 21.1 to our Annual Report on Form 10-K for the year ended December 31, 2012 filed with the Securities and Exchange Commission on April 16, 2012)
31.1+		Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2+		Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1+		Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2+		Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS+		XBRL Instance Document
101.SCH+		XBRL Taxonomy Extension Schema Document
101.CAL+		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF+		XBRL Taxonomy Extension Definition Linkbase Document

EX-31 2 exhibit311.htm EXHIBIT 31.1 EXHIBIT 31.1

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO RULES 13a-14a AND 15d-14a

OF THE SECURITIES AND EXCHANGE ACT OF 1934

AS ADOPTED PURSUANT TO SECTION 302 OF THE

SARBANES-OXLEY ACT OF 2002

I, William Ogle, certify that:

I have reviewed this quarterly report on Form 10-Q of Blue Calypso, Inc.;

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

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

The registrant’s other certifying officer(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.

Date: May 15, 2013

By:

/s/ William Ogle

William Ogle

Chief Executive Officer

EX-31 3 exhibit312.htm EXHIBIT 31.2 EXHIBIT 31.2

Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO RULES 13a-14a AND 15d-14a

OF THE SECURITIES AND EXCHANGE ACT OF 1934

AS ADOPTED PURSUANT TO SECTION 302 OF THE

SARBANES-OXLEY ACT OF 2002

I, David Polster, certify that:

I have reviewed this quarterly report on Form 10-Q of Blue Calypso, Inc.

(a)

(b)

(c)

(d)

(a)

(b)

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

Date: May 15, 2013

By:

/s/ David Polster

David Polster

Chief Financial Officer

EX-32 4 exhibit321.htm EXHIBIT 32.1 EXHIBIT 32.1

Exhibit 32.1

CERTIFICATION OF

CHIEF EXECUTIVE OFFICER

OF BLUE CALYPSO, INC.

PURSUANT TO 18 U.S.C. SECTION 1350

In connection with the Quarterly Report on Form 10-Q of Blue Calypso, Inc. (the "Company") for the period ended March 31, 2013, as filed with the Securities and Exchange Commission (the "Report"), I, William Ogle, Chief Executive Officer of the Company, do hereby certify, pursuant to 18 U.S.C. Section 1350, that to my knowledge:

(1)

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

(2)

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

Date: May 15, 2013

/s/ William Ogle

William Ogle

Chief Executive Officer

EX-32 5 exhibit322.htm EXHIBIT 32.2 EXHIBIT 32.2

Exhibit 32.2

CERTIFICATION OF

CHIEF FINANCIAL OFFICER

OF BLUE CALYPSO, INC.

PURSUANT TO 18 U.S.C. SECTION 1350

In connection with the Quarterly Report on Form 10-Q of Blue Calypso, Inc. (the "Company") for the period ended March 31, 2013, as filed with the Securities and Exchange Commission (the "Report"), I, David Polster, Chief Financial Officer of the Company, do hereby certify, pursuant to 18 U.S.C. Section 1350, that to my knowledge:

(1)

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

(2)

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

Date: May 15, 2013

/s/ David Polster

David Polster

Chief Financial Officer

EX-101.INS 6 bcyp-20130331.xml XBRL INSTANCE DOCUMENT 0001399587 2013-03-31 0001399587 2012-12-31 0001399587 2013-01-01 2013-03-31 0001399587 2012-01-01 2012-03-31 0001399587 2009-09-11 2013-03-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2009-09-10 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2009-09-11 2009-12-31 0001399587 2009-09-11 2009-12-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2009-12-31 0001399587 2009-12-31 0001399587 us-gaap:CommonStockMember 2010-01-01 2010-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2010-01-01 2010-03-31 0001399587 2010-01-01 2010-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-01-01 2010-03-31 0001399587 us-gaap:CommonStockMember 2010-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2010-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-03-31 0001399587 2010-03-31 0001399587 us-gaap:CommonStockMember 2010-04-01 2010-06-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2010-04-01 2010-06-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2010-04-01 2010-06-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-04-01 2010-06-30 0001399587 2010-04-01 2010-06-30 0001399587 us-gaap:CommonStockMember 2010-06-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2010-06-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2010-06-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-06-30 0001399587 2010-06-30 0001399587 us-gaap:CommonStockMember 2010-07-01 2010-09-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2010-07-01 2010-09-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2010-07-01 2010-09-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-07-01 2010-09-30 0001399587 2010-07-01 2010-09-30 0001399587 us-gaap:CommonStockMember 2010-09-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2010-09-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2010-09-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-09-30 0001399587 2010-09-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2010-10-01 2010-12-31 0001399587 2010-10-01 2010-12-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-10-01 2010-12-31 0001399587 us-gaap:CommonStockMember 2010-12-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2010-12-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2010-12-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2010-12-31 0001399587 2010-12-31 0001399587 us-gaap:CommonStockMember 2011-01-01 2011-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-01-01 2011-03-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-01-01 2011-03-31 0001399587 2011-01-01 2011-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-01-01 2011-03-31 0001399587 us-gaap:CommonStockMember 2011-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-03-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-03-31 0001399587 2011-03-31 0001399587 us-gaap:CommonStockMember 2011-04-01 2011-06-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-04-01 2011-06-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-04-01 2011-06-30 0001399587 2011-04-01 2011-06-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-04-01 2011-06-30 0001399587 us-gaap:CommonStockMember 2011-06-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-06-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-06-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-06-30 0001399587 2011-06-30 0001399587 us-gaap:CommonStockMember 2011-07-01 2011-09-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-07-01 2011-09-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-07-01 2011-09-30 0001399587 2011-07-01 2011-09-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-07-01 2011-09-30 0001399587 us-gaap:CommonStockMember 2011-09-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-09-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-09-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-09-30 0001399587 2011-09-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-10-01 2011-12-31 0001399587 2011-10-01 2011-12-31 0001399587 us-gaap:PreferredStockMember 2011-10-01 2011-12-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-10-01 2011-12-31 0001399587 us-gaap:CommonStockMember 2011-10-01 2011-12-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-10-01 2011-12-31 0001399587 us-gaap:PreferredStockMember 2011-12-31 0001399587 us-gaap:CommonStockMember 2011-12-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2011-12-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2011-12-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2011-12-31 0001399587 2011-12-31 0001399587 us-gaap:PreferredStockMember 2012-01-01 2012-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-01-01 2012-03-31 0001399587 us-gaap:CommonStockMember 2012-01-01 2012-03-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-01-01 2012-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-01-01 2012-03-31 0001399587 us-gaap:PreferredStockMember 2012-03-31 0001399587 us-gaap:CommonStockMember 2012-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-03-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-03-31 0001399587 2012-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-04-01 2012-06-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-04-01 2012-06-30 0001399587 us-gaap:CommonStockMember 2012-04-01 2012-06-30 0001399587 2012-04-01 2012-06-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-04-01 2012-06-30 0001399587 us-gaap:PreferredStockMember 2012-06-30 0001399587 us-gaap:CommonStockMember 2012-06-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-06-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-06-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-06-30 0001399587 2012-06-30 0001399587 us-gaap:CommonStockMember 2012-07-01 2012-09-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-07-01 2012-09-30 0001399587 2012-07-01 2012-09-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-07-01 2012-09-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-07-01 2012-09-30 0001399587 us-gaap:PreferredStockMember 2012-09-30 0001399587 us-gaap:CommonStockMember 2012-09-30 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-09-30 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-09-30 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-09-30 0001399587 2012-09-30 0001399587 us-gaap:CommonStockMember 2012-10-01 2012-12-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-10-01 2012-12-31 0001399587 2012-10-01 2012-12-31 0001399587 us-gaap:PreferredStockMember 2012-10-01 2012-12-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-10-01 2012-12-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-10-01 2012-12-31 0001399587 us-gaap:PreferredStockMember 2012-12-31 0001399587 us-gaap:CommonStockMember 2012-12-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2012-12-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2012-12-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2012-12-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2013-01-01 2013-03-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2013-01-01 2013-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2013-01-01 2013-03-31 0001399587 us-gaap:PreferredStockMember 2013-03-31 0001399587 us-gaap:CommonStockMember 2013-03-31 0001399587 us-gaap:AdditionalPaidInCapitalMember 2013-03-31 0001399587 us-gaap:DeferredCompensationShareBasedPaymentsMember 2013-03-31 0001399587 us-gaap:AccumulatedDeficitDuringDevelopmentStageMember 2013-03-31 0001399587 2013-05-13 0001399587 us-gaap:MinimumMember 2013-01-01 2013-03-31 0001399587 us-gaap:MaximumMember 2013-01-01 2013-03-31 0001399587 us-gaap:OfficeEquipmentMember 2013-03-31 0001399587 us-gaap:OfficeEquipmentMember 2012-12-31 0001399587 bcyp:ExchangeAgreementWithAztecMember 2013-01-01 2013-03-31 0001399587 bcyp:ExchangeAgreementWithAztecMember 2013-03-31 0001399587 bcyp:ExchangeAgreementWithAztecMember 2012-12-31 0001399587 bcyp:ExchangeAgreementWithAztecMember 2012-01-01 2012-12-31 0001399587 bcyp:SecuritiesPurchaseAgreementMember 2013-03-31 0001399587 bcyp:SecuritiesPurchaseAgreementMember 2013-01-01 2013-03-31 0001399587 bcyp:SecuritiesPurchaseAgreementMember 2012-10-01 2012-12-31 0001399587 bcyp:SecuritiesPurchaseAgreementMember 2011-10-01 2011-12-31 0001399587 bcyp:SecuritiesPurchaseAgreementMember 2012-12-31 0001399587 bcyp:SecuritiesPurchaseAgreementMember 2012-01-01 2012-12-31 0001399587 bcyp:PurchaseAgreementMember 2012-11-15 0001399587 bcyp:PurchaseAgreementMember 2012-11-14 2012-11-15 0001399587 bcyp:PurchaseAgreementMember 2012-11-16 2012-12-31 0001399587 bcyp:PurchaseAgreementMember 2012-12-31 0001399587 bcyp:PurchaseAgreementMember 2012-01-01 2012-12-31 0001399587 bcyp:PurchaseAgreementMember 2013-01-01 2013-03-31 0001399587 bcyp:PurchaseAgreementMember bcyp:DebentureMember 2013-03-31 0001399587 bcyp:PurchaseAgreementMember 2013-03-31 0001399587 us-gaap:PrivatePlacementMember 2012-06-13 0001399587 us-gaap:PrivatePlacementMember 2013-01-01 2013-03-31 0001399587 us-gaap:WarrantMember bcyp:PlacementAgentFeesMember 2013-01-01 2013-03-31 0001399587 bcyp:PlacementAgentFeesMember 2013-01-01 2013-03-31 0001399587 bcyp:PlacementAgentFeesMember 2013-03-31 0001399587 2012-04-30 0001399587 us-gaap:PrivatePlacementMember 2011-08-30 2011-09-01 0001399587 us-gaap:PrivatePlacementMember 2011-09-01 0001399587 us-gaap:PrivatePlacementMember 2011-10-15 2011-10-17 0001399587 us-gaap:PrivatePlacementMember 2011-10-17 0001399587 us-gaap:PrivatePlacementMember 2013-03-31 0001399587 us-gaap:PrivatePlacementMember 2012-03-31 0001399587 us-gaap:SeriesAPreferredStockMember 2013-03-31 0001399587 bcyp:LongTermIncentivePlanMember 2011-09-30 0001399587 us-gaap:StockOptionsMember 2013-01-01 2013-03-31 0001399587 us-gaap:StockOptionsMember 2012-01-01 2012-03-31 0001399587 us-gaap:StockOptionsMember 2013-01-01 2013-02-21 0001399587 us-gaap:RestrictedStockMember 2012-01-01 2012-12-31 0001399587 us-gaap:RestrictedStockMember 2013-01-01 2013-03-31 0001399587 us-gaap:RestrictedStockMember 2012-01-01 2012-03-31 0001399587 bcyp:RelatedPartyMember 2012-11-07 2012-11-09 0001399587 bcyp:RelatedPartyMember 2013-01-01 2013-03-31 0001399587 bcyp:RelatedPartyMember 2013-03-31 0001399587 us-gaap:SubsequentEventMember 2013-05-05 2013-05-06 0001399587 bcyp:ConvertibleDebentureMember us-gaap:SubsequentEventMember 2013-05-06 0001399587 bcyp:ConvertibleDebentureMember us-gaap:SubsequentEventMember 2013-04-01 2013-05-06 0001399587 us-gaap:SubsequentEventMember 2013-04-01 2013-05-06 0001399587 us-gaap:SubsequentEventMember 2013-05-06 0001399587 bcyp:AgreementWithTheLMDMember 2013-04-29 0001399587 bcyp:AgreementWithTheLMDMember 2013-04-01 2013-04-29 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure iso4217:USD compsci:item

64593

218798

43868

18988

3052

83581

265718

15364

16628

914822

923449

1013767

1205795

75635

84947

440095

186508

10000

465000

301253

515730

1047708

515000

390484

236500

1421214

1284208

170

12514

10851318

10251657

2938713

2980218

-8332736

-7362536

-407447

-78413

1013767

1205795

8417

7153

419923

352957

244705

200535

213500

0.0001

5000000

1700000

0.0001

680000000

125135113

10000

584

136211

4323

92707

270856

5677

-92123

-134645

125957

243425

1414311

445451

184525

3026481

41506

778101

2338926

333585

55341

1266764

946499

1261392

8046482

-940822

-1353515

-8181127

29378

5700

151624

-29378

-5700

-151609

-970200

-1359215

-8332736

-970200

-1359215

-8332736

-0.01

130893388

127003882

-23653

65448269

6545

-5525

1020

21958

-5296

65448269

6545

16433

-28949

-5971

5133198

513

-433

-80

-82668

70581467

7058

16000

-80

-111617

-88639

1604124

160

-135

-25

-115880

72185591

7219

15864

-105

-227497

-204519

22 22

-185191

72185591

7219

15864

-83

-412688

-389688

1283299

128

-108

-20

12 12

-174767

73468891

7347

15766

-91

-587455

-564433

1283299

128

-108

-20

15 15

-235432

74752190

7475

15658

-96

-822887

-799850

-2887423

-288

192

28135234

2814

1562274

1565088

24974700

2497

-2497

320825

21752

-21784

-621271

125295526

12530

1597379

-21784

-1444158

143967

4240

1500000

150

1499850

1500000

5446 5446

1550115

155

1565461

-1565616

-803430

1500000

150

126845641

12685

4666929

-1581954

-2247588

850222

200000

200000 200000

200000

763480 763480

-1359215

1700000

150

127045641

12685

4866929

-818474

-3606803

454487

5234337

-5234337

-1700115

-155

-1565461

1565616

-290619 -24 -16314 16338 440000

186479

186523

-440000

2181627 2181627

-2683089

1700000

150

125054907

12550

8705970

-2289230

-6289892

139548

80205 450000

232438

232500

-450000

13872 13872

-568131

1700000

150

125135112

12612

8938408

-2275358

-6858023

-182211

1068105 107 354788 354895 -1068105 20 -20 10000

-17

-29983

-30000

-10000

-753254 -753254 1

-188

-42760

42948

614696

416528

5446 5446

-504513

1700000

170

125135113

12514

10251657

-2980218

-7362536

30000 30000 41504 41504 552994 552994

16667

-970200

1700000

170

125135113

12514

10851318

-2938714

-8332736

0.0001

68229

55341

995941

306861 763481 2523499

-43868

-32200

15936

2841

18988

-9312

46003

75635

-196695

21958

253587

-58947

443682

-10000

-3284

-332902

-723957

-4291009

58338

176973

1232762

23781

-58338

-176973

-1256543

-155

1170

207036

350693

1667995

-388873

-200000

200155 200000 3154108

237036

550693

5612146

-154205

-350237

64593

371392

21155

3000

552904 774862

344993

890951

BLUE CALYPSO, INC. 10-Q --12-31 132838336 false 0001399587 Yes No Smaller Reporting Company No 2013 Q1 2013-03-31

1.00

2.      Summary of Significant Accounting Policies Development Stage Company The Company is a development stage company as defined by ASC 915 Development Stage Entities and is still devoting substantial efforts on establishing the business. Its principal operations have commenced but there has been no significant revenue thus far. All losses accumulated since inception, have been considered as part of the Company’s development stage activities. Basis of Presentation   The financial statements are stated in U.S. dollars and include the accounts of Blue Calypso, Inc. and BCHI which were merged effective December 16, 2011. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. Segments The Company operates in a single segment. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the realization of capitalized software and the realization of deferred tax assets. Actual results may differ from these estimates. Revenue Recognition   The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 605 “Revenue Recognition”, when persuasive evidence of an arrangement exists, the fee is fixed or determinable, delivery of the product has occurred or services have been rendered and  collectability is reasonably assured. Revenue includes fees received from customers for advertising and marketing services provided by the Company and is recognized as earned when brand loyalists personally endorse and share the advertising campaigns with others in their digital social stream. Cash and Cash Equivalents Cash and cash equivalents consist of cash held in bank demand deposits.  The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents. Property and Equipment and Long-Lived Assets Property and equipment consists of office equipment and is recorded at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which for office equipment is three to five years. Expenditures for major renewals and betterments that extend the useful lives of the property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Intangible Assets Software development costs are accounted for in accordance with FASB ASC 350-40, Intangibles – Goodwill and Other: Internal Use Software. According to ASC 350-40 capitalization of costs shall begin when both of the following occur: a) preliminary project stage is completed,  b) management, with the relevant authority, implicitly or explicitly authorizes and commits to funding a computer software project and it is probable that the project will be completed and the software will be used to perform the function intended. The costs capitalized include fees paid to third parties for services provided to develop the software during the application development stage, payroll and payroll-related costs such as costs of employee benefits for employees who are directly associated with and who devote time to the internal-use computer software project on activities that include coding and testing during the application development stage and interest costs incurred while developing internal-use computer software (in accordance with ASC 835-20).  Once the software is ready for its intended use, the costs are amortized using straight-line method over the estimated useful life of up to five years. The unamortized capitalized cost of the software is compared annually to the net realizable value. The amount by which the unamortized capitalized costs of the internal use software exceed the net realizable value of that asset is written off. Impairment of Long-lived Tangible Assets and Definite-Lived Intangible Assets Long-lived tangible assets and definite lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable.  Recoverability of assets held and used is generally measured by a comparison of the carrying amount of an asset to undiscounted future net cash flows expected to be generated by that asset.  If it is determined that the carrying amount of an asset may not be recoverable, an impairment loss is recognized for the amount by which the carrying amount of the asset exceeds the fair value of the asset. Fair Value Measurements The company has adopted ASC Topic 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements.  The carrying amounts of accounts receivable and accounts payable of the Company approximate fair value because of the short maturity of these instruments.  ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability. Income Taxes Income taxes are accounted for using the asset and liability method pursuant to the authoritative guidance on Accounting for Income Taxes.  Deferred taxes are recognized for the tax consequences of "temporary differences" by applying enacted statutory tax rates applicable to future years to differences between the financial statement and carrying amounts and the tax bases of existing assets and liabilities.  The effect on deferred taxes for a change in tax rates is recognized in income in the period that includes the enactment date.  The Company recognizes future tax benefits to the extent that realization of such benefits is more likely than not. The Company follows the authoritative guidance prescribing comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that it has taken or expects to take on a tax return.  This guidance requires that a company recognize in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement.   Loss per Share We have presented basic loss per share, computed on the basis of the weighted average number of common shares outstanding during the year, and diluted loss per share, computed on the basis of the weighted average number of common shares and all potentially dilutive common shares outstanding during the year. Potential common shares result from stock options, vesting of restricted stock grants and convertible notes. However, for the years presented, all outstanding stock options, restricted stock grants and convertible notes are anti-dilutive due to the losses incurred. Anti-dilutive common stock equivalents of 9,070,855 and 4,915,325 shares were excluded from the loss per share computation for three months ended March 31, 2013 and 2012, respectively. <h2 style="PAGE-BREAK-AFTER: avoid; MARGIN: 12pt 0in 6pt 13.5pt"> Stock-Based Compensation </h2> The Company granted stock options and restricted stock as compensation to employees and directors.  Compensation expense is measured in accordance with FASB ASC 718 (formerly SFAS No. 123R), Compensation - Stock Compensation.  Compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest.  Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. <h1 style="PAGE-BREAK-AFTER: avoid; TEXT-ALIGN: justify; MARGIN: 0in 0in 6pt 13.5pt"> Concentrations of Credit Risk </h1> Significant concentrations of credit risk may arise from the Company’s cash maintained in the bank.  The Company maintains cash in quality financial institution, however, at times, cash balance may exceed the federal deposit insurance limits (FDIC limits).  As of March 31, 2013 and 2012, the cash balance with the bank did not exceed the $250,000 FDIC limit. Advertising and Marketing The Company's advertising and marketing costs, which consist primarily of marketing and trade show costs, business development and printed promotional and sales presentation materials, are charged to expense when incurred.  The advertising and marketing expense was $19,470 and $4,535 for the three months ended March 31, 2013 and 2012, respectively. Recent Accounting Pronouncements In July 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-06-Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods ending after December 31, 2013.  We do not expect this ASU 2012-06 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows. In December 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-10-Property, Plant, and Equipment (Topic 360): De-recognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods after June 15, 2012.  We do not expect this ASU 2012-10 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows

Development Stage Company The Company is a development stage company as defined by ASC 915 Development Stage Entities and is still devoting substantial efforts on establishing the business. Its principal operations have commenced but there has been no significant revenue thus far. All losses accumulated since inception, have been considered as part of the Company’s development stage activities.

Basis of Presentation   The financial statements are stated in U.S. dollars and include the accounts of Blue Calypso, Inc. and BCHI which were merged effective December 16, 2011. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.

Segments The Company operates in a single segment.

Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the realization of capitalized software and the realization of deferred tax assets. Actual results may differ from these estimates.

Revenue Recognition   The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 605 “Revenue Recognition”, when persuasive evidence of an arrangement exists, the fee is fixed or determinable, delivery of the product has occurred or services have been rendered and  collectability is reasonably assured. Revenue includes fees received from customers for advertising and marketing services provided by the Company and is recognized as earned when brand loyalists personally endorse and share the advertising campaigns with others in their digital social stream.

Cash and Cash Equivalents Cash and cash equivalents consist of cash held in bank demand deposits.  The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.

Property and Equipment and Long-Lived Assets Property and equipment consists of office equipment and is recorded at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which for office equipment is three to five years. Expenditures for major renewals and betterments that extend the useful lives of the property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

P3Y

P5Y

Intangible Assets Software development costs are accounted for in accordance with FASB ASC 350-40, Intangibles – Goodwill and Other: Internal Use Software. According to ASC 350-40 capitalization of costs shall begin when both of the following occur: a) preliminary project stage is completed,  b) management, with the relevant authority, implicitly or explicitly authorizes and commits to funding a computer software project and it is probable that the project will be completed and the software will be used to perform the function intended. The costs capitalized include fees paid to third parties for services provided to develop the software during the application development stage, payroll and payroll-related costs such as costs of employee benefits for employees who are directly associated with and who devote time to the internal-use computer software project on activities that include coding and testing during the application development stage and interest costs incurred while developing internal-use computer software (in accordance with ASC 835-20).  Once the software is ready for its intended use, the costs are amortized using straight-line method over the estimated useful life of up to five years. The unamortized capitalized cost of the software is compared annually to the net realizable value. The amount by which the unamortized capitalized costs of the internal use software exceed the net realizable value of that asset is written off.

P5Y

Impairment of Long-lived Tangible Assets and Definite-Lived Intangible Assets Long-lived tangible assets and definite lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable.  Recoverability of assets held and used is generally measured by a comparison of the carrying amount of an asset to undiscounted future net cash flows expected to be generated by that asset.  If it is determined that the carrying amount of an asset may not be recoverable, an impairment loss is recognized for the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Fair Value Measurements The company has adopted ASC Topic 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements.  The carrying amounts of accounts receivable and accounts payable of the Company approximate fair value because of the short maturity of these instruments.  ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability.

Income Taxes Income taxes are accounted for using the asset and liability method pursuant to the authoritative guidance on Accounting for Income Taxes.  Deferred taxes are recognized for the tax consequences of "temporary differences" by applying enacted statutory tax rates applicable to future years to differences between the financial statement and carrying amounts and the tax bases of existing assets and liabilities.  The effect on deferred taxes for a change in tax rates is recognized in income in the period that includes the enactment date.  The Company recognizes future tax benefits to the extent that realization of such benefits is more likely than not. The Company follows the authoritative guidance prescribing comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that it has taken or expects to take on a tax return.  This guidance requires that a company recognize in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement.

Loss per Share We have presented basic loss per share, computed on the basis of the weighted average number of common shares outstanding during the year, and diluted loss per share, computed on the basis of the weighted average number of common shares and all potentially dilutive common shares outstanding during the year. Potential common shares result from stock options, vesting of restricted stock grants and convertible notes. However, for the years presented, all outstanding stock options, restricted stock grants and convertible notes are anti-dilutive due to the losses incurred. Anti-dilutive common stock equivalents of 9,070,855 and 4,915,325 shares were excluded from the loss per share computation for three months ended March 31, 2013 and 2012, respectively.

9070855

4915325

<h2 style="PAGE-BREAK-AFTER: avoid; MARGIN: 12pt 0in 6pt 13.5pt">Stock-Based Compensation </h2> The Company granted stock options and restricted stock as compensation to employees and directors.  Compensation expense is measured in accordance with FASB ASC 718 (formerly SFAS No. 123R), Compensation - Stock Compensation.  Compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest.  Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.

<h1 style="PAGE-BREAK-AFTER: avoid; TEXT-ALIGN: justify; MARGIN: 0in 0in 6pt 13.5pt">Concentrations of Credit Risk </h1> Significant concentrations of credit risk may arise from the Company’s cash maintained in the bank.  The Company maintains cash in quality financial institution, however, at times, cash balance may exceed the federal deposit insurance limits (FDIC limits).  As of March 31, 2013 and 2012, the cash balance with the bank did not exceed the $250,000 FDIC limit.

250000

Advertising and Marketing The Company's advertising and marketing costs, which consist primarily of marketing and trade show costs, business development and printed promotional and sales presentation materials, are charged to expense when incurred.  The advertising and marketing expense was $19,470 and $4,535 for the three months ended March 31, 2013 and 2012, respectively.

19470

4535

Recent Accounting Pronouncements In July 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-06-Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods ending after December 31, 2013.  We do not expect this ASU 2012-06 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows. In December 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-10-Property, Plant, and Equipment (Topic 360): De-recognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods after June 15, 2012.  We do not expect this ASU 2012-10 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows

3.  Property and Equipment Property and equipment consist of the following at March 31, 2013 and December 31, 2012: <table style="height: 86px; width: 453.681pt;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" colspan="2" width="14%">   3/31/2013 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" colspan="2" width="14%">   12/31/2012 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%"> Office Equipment </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 23,781 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 23,781 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%"> Less: Accumulated depreciation </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> (8,417) </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> (7,153) </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%"> Net property and equipment </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 15,364 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 16,628 </td> </tr> </table> Depreciation expense was $1,264 and $1,189 for the three months ended March 31, 2013 and 2012, respectively.

1264

1189

<table style="height: 86px; width: 453.681pt;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" colspan="2" width="14%">   3/31/2013 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" colspan="2" width="14%">   12/31/2012 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%"> Office Equipment </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 23,781 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 23,781 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%"> Less: Accumulated depreciation </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> (8,417) </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> (7,153) </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="38%"> Net property and equipment </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 15,364 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="12%"> 16,628 </td> </tr> </table>

23781

4.  Intangibles Intangible assets consist of the following at March 31, 2013 and December 31, 2012: <table style="HEIGHT: 87px; WIDTH: 616px" cellspacing="0" cellpadding="0" border="0"> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%">   </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="14%" colspan="2"> 3/31/2013 </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="14%" colspan="2"> 12/31/2012 </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%"> Capitalized Software Development Costs </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 1,334,745 </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 1,276,406 </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%"> Less: Accumulated amortization </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> (419,923) </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> (352,957) </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%"> Net capitalized development costs </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 914,822 </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 923,449 </td> </tr> </table> The capitalized software development costs include $-0- interest capitalized for the three months ended March 31, 2013 and 2012, respectively.  The amortization expense relating to the capitalized development costs was $66,965 and $54,152 for the three months ended March 31, 2013 and 2012, respectively.  Amortization for the next five years is estimated to be as follows: <table style="height: 149px; width: 463.125pt;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2013 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 264,952 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2014 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 262,063 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2015 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 221,762 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2016 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 126,813 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2017 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 36,862 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> Thereafter </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 2,370 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> Total </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 914,822 </td> </tr> </table>

66965

54152

<table style="HEIGHT: 87px; WIDTH: 616px" cellspacing="0" cellpadding="0" border="0"> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%">   </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="14%" colspan="2"> 3/31/2013 </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="14%" colspan="2"> 12/31/2012 </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%"> Capitalized Software Development Costs </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 1,334,745 </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 1,276,406 </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%"> Less: Accumulated amortization </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> (419,923) </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> (352,957) </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="52%"> Net capitalized development costs </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 914,822 </td> <td style="HEIGHT: 14.5pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="10%">   </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="2%"> $ </td> <td style="HEIGHT: 14.5pt; BORDER-BOTTOM: #000000 3px double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 1.5pt; PADDING-RIGHT: 1.5pt" width="12%"> 923,449 </td> </tr> </table>

1334745

1276406

<table style="height: 149px; width: 463.125pt;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2013 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 264,952 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2014 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 262,063 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2015 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 221,762 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2016 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 126,813 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> 2017 </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 36,862 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> Thereafter </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%">   </td> <td style="height: 14.5pt; border-bottom: #000000 1px solid; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 2,370 </td> </tr> <tr style="height: 14.5pt;"> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="56%"> Total </td> <td style="height: 14.5pt; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="10%">   </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="2%"> $ </td> <td style="height: 14.5pt; border-bottom: #000000 3px double; padding-bottom: 0in; padding-top: 0in; padding-left: 1.5pt; padding-right: 1.5pt;" width="15%"> 914,822 </td> </tr> </table>

264952

262063

221762

126813

36862

2370

914822

5.  Income Tax Provision The company’s income taxes are recorded in accordance with ASC 740 “Income Taxes”. The tax effects of the Company’s temporary differences that give rise to significant portions of the deferred tax assets as of March 31, 2013 and 2012 consisted of net operating losses totaling  $970,200 and $1,359,215 which were fully reserved.  Deferred tax assets and liabilities are computed by applying the effective U.S. federal and state income tax rate to the gross amounts of temporary differences and other tax attributes. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. At March 31, 2013 and 2012, the Company believed it was more likely than not that future tax benefits from net operating loss carry-forwards and other deferred tax assets would not be realizable through generation of future taxable income and accordingly deferred tax assets are fully reserved.

970200

1359215

6.  Long Term Debt - Notes Payable On November 9, 2012, the Company entered into the exchange agreement with Aztec, pursuant to which the Company and Aztec agreed to exchange the Note and the Company's  existing accounts payable to Aztec for an 8% Convertible Note in the original principal amount of $545,958. The 8% Convertible Note is due on March 31, 2013. Pursuant to the exchange agreement, the Company agreed to register the shares of Common Stock issuable upon conversion of the 8% Convertible Note and an aggregate of 3,733,428 shares of Common Stock currently held by Aztec on or before December 31, 2012. The 8% Convertible Note is convertible into shares of the Company's Common Stock at a conversion price equal to the greater of: (i) $0.15 per share or (ii) the price per share at which Common Stock is sold in a subsequent financing. Upon effectiveness of the registration statement covering the resale of such shares, the 8% Convertible Note automatically convert into shares of the Company's Common Stock at the applicable conversion price.  Per the above agreement, the note converted to equity on February 12, 2013. The note was determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.40 per share and the exercise price of $0.15 per share.  In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital.  A discount of $341,224 was recorded at issuance and amortization expense of $96,519 was recognized for the year ended December 31, 2012.   The note balance was $301,253 net of discount of $244,705 at December 31, 2012.  Amortization of the balance of the discount, $244,205 was recognized for the three months ended March 31, 2013. On April 19, 2012, the Company entered into a securities purchase agreement with an existing stockholder (the “Buyer”), pursuant to which the Company issued (i) a senior secured 8% convertible debenture convertible into shares of the Company at $0.10 per share in the original aggregate principal amount of $35,000 and (ii) a warrant to purchase 6,500,000 shares of common stock at $0.10 per share, and the Buyer covenanted to purchase up to an additional $465,000 of senior secured convertible debentures in a series of four closings at such times as may be designated by the Company in its sole discretion through November 30,  2012.  The convertible debentures matured on November 30, 2012 and bear interest at a rate of 8%.   A discount of $416,528 was recorded for the warrant fair market value and amortization expense was fully recognized in the amounts of $416,528 and $0 for the three months ended December 31, 2012, and 2011, respectively.  The unamortized discount balance was $0 as of December 31, 2012 and December 31, 2011, respectively.  The outstanding principal of the convertible debentures was $465,000 as of December 31, 2012.  The debentures were determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.71 per share and the exercise price of $0.10 per share.  In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital.  A discount of $48,472 was recorded at issuance and amortization expense of $48,472 was recognized for the year ended December 31, 2012.  An additional $50,000 was loaned as part of this agreement during the three months ended March 31, 2012.  The note balance was $515,000 net of discount of $0 at March 31, 2013.  On November 15, 2012, the Company commenced a private offering of up to $3,000,000 of units at a purchase price of $50,000 per unit pursuant to the Securities Purchase Agreement dated November 15, 2012 (the “Purchase Agreement”). Each Unit consists of a 10% Convertible Debenture in the principal amount of $50,000 (the “Debenture”) and 12,500 shares of the Company’s common stock. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of the Company’s common stock at a conversion price of $0.20 per share. As of December 31, 2012, we have issued and sold an aggregate of 9 units totaling $450,000.  The debentures were determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.40 per share and the exercise price of $0.20 per share.  In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital.  A discount of $225,000 was recorded at issuance and amortization expense of $11,500 was recognized for the year ended December 31, 2012.  For the quarter ended March 31, 2013 an additional $150,000 of debentures were issued and a discount of $16,667 was recorded.  Additionally, amortization of $29,632 was recorded. The note balance was $399,465 net of discount of $200,535 at March 31, 2013.

0.08

545958

3733428

0.15

0.40

0.15

341224

96519

301253

244205

0.08

0.10

35000

6500000

0.10

$465,000

416528

465000

0.71

0.10

48472

50000

515000

3000000 50000

50000

12500

0.20

450000

0.40

225000

11500

150000

16667

29632

399465

200535

7.  Stockholders’ Equity (Deficit) On June 13, 2012, the Company commenced a private placement of up to $10,000,000 of Units, at a purchase price of $1.00 per Unit. Each Unit consists of: (i) two shares of Common Stock and (ii) a warrant to purchase one share of the Company’s Common Stock (the “Warrant”). The Warrant is exercisable for a term of two years at an exercise price of $0.75 per share. As of October 14, 2012, the termination date of the offering, we issued and sold an aggregate of 445,000 Units in consideration of gross proceeds of $445,000.  As a result, the Company issued an aggregate of 890,000 shares of common stock and warrants to purchase an aggregate of 890,000 shares of Common Stock. WFG Investments, Inc. (“WFG”) acted as placement agent in connection with the Private Placement and received a commission equal to 10% of any subscriptions received and warrants to purchase 3% of the number of shares of common stock included in the Units sold in the Private Placement. As December 31, 2012, WFG received a cash fee of $44,500 and warrants to purchase 26,700 shares of common stock.   In April 2012, the Company entered into a stockholder’s agreement with Andrew Levi, our Chief Technology Officer, whereby Mr. Levi agreed to place 25,000,000 shares of Common Stock held by him in escrow for a period of one year. In the event that the Company issues shares of Common Stock in a financing transaction or in connection with the hiring or retention of senior management or directors during such period of time, the corresponding number of escrowed shares will be cancelled and returned to the Company’s treasury. On September 1, 2011 and as part of the reverse merger, the Company issued convertible promissory notes (the “Promissory Notes”) to two accredited investors in a private placement transaction (the “Private Placement”) pursuant to a Securities Purchase Agreement (the “Securities Purchase Agreement”) in the aggregate principal amount of One Million Five Hundred Thousand Dollars ($1,500,000) and five-year warrants (the “Warrants”) to purchase up to 22,091,311 shares of the Company’s common stock at an exercise price of $0.10 per share. The notes are due December 1, 2012 and accrue no interest. The Promissory Notes are automatically convertible at $1 into One Million Five Hundred Thousand (1,500,000) shares of the Company’s Series A Convertible Preferred Stock (“Series A Preferred”) immediately upon the creation of the Series A Preferred by the Company. The Series A Preferred stock was approved October 17, 2011 and the notes were immediately converted into 1,500,000 preferred shares. The Series A Preferred shares are convertible into shares of the Company’s common stock at a conversion rate of $0.0679 per share or 22,091,311 common shares. The conversion of preferred into common stock is limited to the extent that the beneficial owners own greater that 4.99% of the Company’s common stock. During the three months ended March 31, 2012, the investor completed the purchase of the additional 200,000 shares of Series A Preferred and warrants to purchase an additional 2,945,509 shares of common stock.  The conversion of Series A Preferred into common stock and exercise of warrants is limited to the extent that the beneficial owners own greater that 4.99% of the Company’s common stock. Blue Calypso, Inc. is authorized to issue 685,000,000 shares of capital stock: 680,000,000 shares of common stock with voting rights at a par value of $.0001 and 5,000,000 shares of Series A Convertible Preferred Stock, also at $.0001 par value per share.  There were 125,135,112 shares of common stock issued and outstanding as of March 31, 2013.  There were 1,700,000 shares of preferred stock were issued and outstanding as of March 31, 2013.  The Company did not make or declare any distributions to shareholders during the quarter ended March 31, 2013 or March 31, 2012. Long-Term Incentive Plan    The stockholders approved the Blue Calypso, Inc. 2011 Long-Term Incentive Plan (the “Plan”) on September 9, 2011.  The Plan provides for the granting of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance awards, dividend equivalent rights, and other awards which may be granted singly, in combination, or in tandem, and which may be paid in cash or shares of common stock.  Subject to certain adjustments, the maximum number of shares of common stock that may be delivered pursuant to awards under the Plan is 35,000,000 shares. Stock Options    During the three months ended March 31, 2013, the Company granted options to purchase 5,218,530 shares of the Company’s common stock to employees, non-employee board members and other consultants under the Plan. During 2012 the Company granted options to purchase 9,873,543 shares of the Company’s common stock to employees, non-employee board members and other consultants under the Plan The options vest under a number of different vesting schedules.  The fair value for the Company’s options were estimated at the date of grant using the Black-Scholes option pricing model with the weighted average assumptions as noted in the following table.  The Black-Scholes option valuation model incorporate ranges of assumptions for inputs, and those ranges are disclosed below.  Expected volatilities are based on similar industry-sector indices. The expected life of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free interest rate assumption is based on market yield on U.S. Treasury securities at 5-year constant maturity,  quoted on investment basis determined at the date of grant. <table style="margin-left: 0pt; width: 400.399pt;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 12pt;"> <td style="height: 12pt; background: white; padding-bottom: 0in; padding-top: 0in; padding-left: 5.4pt; padding-right: 5.4pt;" width="66%"> Assumptions used for employee stock options: </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: white; padding-bottom: 0in; padding-top: 0in; padding-left: 5.4pt; padding-right: 5.4pt;" width="66%"> Risk-free interest rate </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt;" width="19%"> 0 </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt;" width="19%"> .77 to .86% </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding-bottom: 0in; padding-top: 0in; padding-right: 5.4pt; text-align: justify; margin-left: 150px;" width="66%">   Dividend Yield </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%"> 0% </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding-bottom: 0in; padding-top: 0in; padding-right: 5.4pt; margin-left: 65px;" width="66%">   Stock price Volatility </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%"> 20% - 37% </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding-bottom: 0in; padding-top: 0in; padding-right: 5.4pt; margin-left: 95px;" width="66%">   Expected Life </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%"> 5.75 years </td> </tr> </table> Using the valuation assumptions noted above, the Company estimated the value of stock options granted to be $549,926 and $1,953,072  for the three months ended March 31, 2013 and 2012, respectively.  The 4,578,530 of the March 31, 2013 options were granted February 21, 2013 when the stock price was at $0.24 per share.  The value of these options is being amortized to stock-based compensation expense annually over their three year vesting period. The stock-based compensation expense recorded was $41,506 and $763,480 during the three months ended March 31, 2013 and 2012, respectively.      The following table summarizes the stock option activity as of March 31, 2013: <table style="HEIGHT: 188px; MARGIN-LEFT: 5.4pt; WIDTH: 480.599pt" cellspacing="0" cellpadding="0" border="0"> <tr> <td width="99%" colspan="4">   </td> </tr> <tr style="HEIGHT: 15pt"> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap">   </td> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> Outstanding </td> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> Weighted Average </td> </tr> <tr style="HEIGHT: 10.35pt"> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap">   </td> <td style="HEIGHT: 10.35pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> Options </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 10.35pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> Exercise Price </td> </tr> <tr style="HEIGHT: 15.75pt"> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Balance, December 31, 2012 </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 9,460,543 </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2498 </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" width="36%" nowrap="nowrap"> Granted </td> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 5,218,530 </td> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2383 </td> </tr> <tr style="HEIGHT: 10.35pt"> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" width="36%" nowrap="nowrap"> Exercised </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 0 </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 9pt"> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" width="36%" nowrap="nowrap"> Cancelled </td> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 0 </td> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 13.9pt"> <td style="HEIGHT: 13.9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Balance, March 31, 2013 </td> <td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 13.9pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 14,679,073 </td> <td style="HEIGHT: 13.9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 13.9pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2457 </td> </tr> <tr style="HEIGHT: 15.75pt"> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Exercisable at 3/31/13 </td> <td style="HEIGHT: 15.75pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 7,546,659 </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 15.75pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> 0.1982 </td> </tr> <tr style="HEIGHT: 14.85pt"> <td style="HEIGHT: 14.85pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Non-vested at 3/31/13 </td> <td style="HEIGHT: 14.85pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 7,132,414 </td> <td style="HEIGHT: 14.85pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 14.85pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2960 </td> </tr> </table> Restricted Stock The restricted stock granted prior to the reverse merger transaction, have been retroactively restated as capital stock shares reflecting the exchange ratio in the Merger. The following table summarizes the restricted stock activity for the three months ended March 31, 2013: <table style="BORDER-COLLAPSE: collapse; MARGIN-LEFT: 87.7pt; WIDTH: 504pt" cellspacing="0" cellpadding="0" border="0"> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Restricted Shares Activity: </td> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%">   </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Restricted shares issued as of December 31, 2012 </td> <td style="HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 13,456,667 </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Granted during three months ended March 31, 2013 </td> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Forfeited during three months ended March 31, 2013 </td> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Total Restricted Shares Issued at March 31, 2013 </td> <td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 13,456,667 </td> </tr> <tr style="HEIGHT: 13.5pt"> <td style="HEIGHT: 13.5pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Vested at March 31, 2013 </td> <td style="HEIGHT: 13.5pt; BACKGROUND: #ffffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> (160,412) </td> </tr> <tr style="HEIGHT: 13.5pt"> <td style="HEIGHT: 13.5pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Unvested restricted shares as of March 31, 2013 </td> <td style="HEIGHT: 13.5pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 13,296,255 </td> </tr> </table> A total of 13,285,842 shares were granted in 2012 and will vest 1/3 in the first year following the grant and the balance over the following 8 calendar quarters. The share based compensation expense was $0 for the three months ended March 31, 2013 and 2012, respectively.  Deferred income related to the 13,285,842 restricted shares granted in 2012 was $5,295,729 and will be recorded in the periods the restricted shares are vested.

10000000 1.00 2

0.75 445000

445000

890000 0.10 0.03 44500

26700

25000000

1500000

22091311

0.10

1500000

0.0679 0.0499 200000

2945509

685000000

5000000

125135112

35000000

5218530

9873543

549926

1953072

4578530

0.24

41506

763480

13285842

5295729

<table style="margin-left: 0pt; width: 400.399pt;" border="0" cellspacing="0" cellpadding="0"> <tr style="height: 12pt;"> <td style="height: 12pt; background: white; padding-bottom: 0in; padding-top: 0in; padding-left: 5.4pt; padding-right: 5.4pt;" width="66%"> Assumptions used for employee stock options: </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: white; padding-bottom: 0in; padding-top: 0in; padding-left: 5.4pt; padding-right: 5.4pt;" width="66%"> Risk-free interest rate </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt;" width="19%"> 0 </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt;" width="19%"> .77 to .86% </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding-bottom: 0in; padding-top: 0in; padding-right: 5.4pt; text-align: justify; margin-left: 150px;" width="66%">   Dividend Yield </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%"> 0% </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding-bottom: 0in; padding-top: 0in; padding-right: 5.4pt; margin-left: 65px;" width="66%">   Stock price Volatility </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%"> 20% - 37% </td> </tr> <tr style="height: 12pt;"> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding-bottom: 0in; padding-top: 0in; padding-right: 5.4pt; margin-left: 95px;" width="66%">   Expected Life </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%">   </td> <td style="height: 12pt; background: none repeat scroll 0% 0% white; padding: 0in 5.4pt; text-align: right;" width="19%"> 5.75 years </td> </tr> </table>

.77 to .86%

0.00

20% - 37%

P5Y9M

<table style="HEIGHT: 188px; MARGIN-LEFT: 5.4pt; WIDTH: 480.599pt" cellspacing="0" cellpadding="0" border="0"> <tr> <td width="99%" colspan="4">   </td> </tr> <tr style="HEIGHT: 15pt"> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap">   </td> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> Outstanding </td> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> Weighted Average </td> </tr> <tr style="HEIGHT: 10.35pt"> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap">   </td> <td style="HEIGHT: 10.35pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> Options </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 10.35pt; BORDER-BOTTOM: #000000 1px solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> Exercise Price </td> </tr> <tr style="HEIGHT: 15.75pt"> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Balance, December 31, 2012 </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 9,460,543 </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2498 </td> </tr> <tr style="HEIGHT: 14.5pt"> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" width="36%" nowrap="nowrap"> Granted </td> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 5,218,530 </td> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2383 </td> </tr> <tr style="HEIGHT: 10.35pt"> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" width="36%" nowrap="nowrap"> Exercised </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 0 </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 10.35pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 9pt"> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" width="36%" nowrap="nowrap"> Cancelled </td> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 0 </td> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 13.9pt"> <td style="HEIGHT: 13.9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Balance, March 31, 2013 </td> <td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 13.9pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 14,679,073 </td> <td style="HEIGHT: 13.9pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 13.9pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2457 </td> </tr> <tr style="HEIGHT: 15.75pt"> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Exercisable at 3/31/13 </td> <td style="HEIGHT: 15.75pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 7,546,659 </td> <td style="HEIGHT: 15.75pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 15.75pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> 0.1982 </td> </tr> <tr style="HEIGHT: 14.85pt"> <td style="HEIGHT: 14.85pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="36%" nowrap="nowrap"> Non-vested at 3/31/13 </td> <td style="HEIGHT: 14.85pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="30%" nowrap="nowrap"> 7,132,414 </td> <td style="HEIGHT: 14.85pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="6%" nowrap="nowrap">   </td> <td style="HEIGHT: 14.85pt; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="27%" nowrap="nowrap"> $ 0.2960 </td> </tr> </table>

9460543

0.2498

5218530

0.2383

14679073

0.2457

7546659

0.1982 7132414

0.2960

<table style="BORDER-COLLAPSE: collapse; MARGIN-LEFT: 87.7pt; WIDTH: 504pt" cellspacing="0" cellpadding="0" border="0"> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Restricted Shares Activity: </td> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%">   </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Restricted shares issued as of December 31, 2012 </td> <td style="HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 13,456,667 </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Granted during three months ended March 31, 2013 </td> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Forfeited during three months ended March 31, 2013 </td> <td style="HEIGHT: 12.75pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt"> <td style="HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Total Restricted Shares Issued at March 31, 2013 </td> <td style="BORDER-TOP: windowtext 1pt solid; HEIGHT: 12.75pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 13,456,667 </td> </tr> <tr style="HEIGHT: 13.5pt"> <td style="HEIGHT: 13.5pt; BACKGROUND: #ffffff; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Vested at March 31, 2013 </td> <td style="HEIGHT: 13.5pt; BACKGROUND: #ffffff; BORDER-BOTTOM: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> (160,412) </td> </tr> <tr style="HEIGHT: 13.5pt"> <td style="HEIGHT: 13.5pt; BACKGROUND: white; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="74%" nowrap="nowrap"> Unvested restricted shares as of March 31, 2013 </td> <td style="HEIGHT: 13.5pt; BACKGROUND: white; BORDER-BOTTOM: windowtext 2.25pt double; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 5.4pt; PADDING-RIGHT: 5.4pt" valign="bottom" width="26%" nowrap="nowrap"> 13,296,255 </td> </tr> </table>

13456667

-160412

13296255

8.  Related Party Transactions Aztec Systems, Inc. (“Aztec”) was an affiliate of the Company that provides administrative and technical support services to the Company.  The majority owner of Aztec was also the majority stockholder of the Company until the date of sale of Aztec on June 15, 2012. On November 9, 2012, the Company entered into an exchange agreement with Aztec, pursuant to which the Company and Aztec agreed to exchange its note payable to Aztec and the Company's existing accounts payable to Aztec for an 8% Convertible Note in the original principal amount of $545,958. The 8% Convertible Note was due on March 31, 2013. Pursuant to the exchange agreement, the Company agreed to register the shares of Common Stock issuable upon conversion of the 8% Convertible Note and an aggregate of 3,686,634 shares of Common Stock currently held by Aztec on or before December 31, 2012. The 8% Convertible Note was convertible into shares of the Company's Common Stock at a conversion price equal to the greater of: (i) $0.15 per share or (ii) the price per share at which Common Stock is sold in a subsequent financing. Upon effectiveness of the registration statement covering the resale of such shares, the 8% Convertible Note automatically converted into shares of the Company's Common Stock at the applicable conversion price. As per the above agreement, the 8% Convertible Note was converted to Common Stock on February 12, 2013 upon effectiveness of the Company's Registration Statement on Form S-1.

0.08

545958

2013-03-31

3686634

0.15

9.  Liquidity-Going Concern These financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the Company will need additional financing to continue to operate and fully implement its business plan.    Management believes that the current cash and revenue should fund the Company’s expected burn rate into the second quarter of 2013.  The Company will require additional funds to continue operations. The Company completed a private placement on May 6, 2013 resulting in gross proceeds to the Company of $2,400,000; refer to the subsequent event Note 11.  The Company has accumulated losses from September 11, 2009 (inception) through March 31, 2013 of $8,296,537.

2400000

8296537

10.  Commitments and Contingencies The Company leases office space under a month to month operating lease with no minimum future rental payments.  The operating lease does not involve contingent liabilities. Rental expense under the operating lease totaled $9,978 and $0 for the three months ended March 31, 2013 and 2012, respectively. . From time to time, the Company is involved in various legal matters in the ordinary course of business. In the opinion of management the ultimate liability, if any resulting from such legal matters will not have a material effect on the Company’s financial position or results of operations.

9978

11.  Subsequent Events The Company evaluated events or transactions occurring after March 31, 2013, the balance sheet date, through May 15, 2013, the date the financial statements were available to be issued, and determined any events or transactions which could impact the financial statements as of and for the three months ended March 31, 2013.  On May 6, 2013, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued and sold a 10% Convertible Debenture in the principal amount of $2,400,000 (the “Debenture”) and 1,200,000 shares of common stock in consideration of gross proceeds to the Company of $2,400,000. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of the Company’s common stock at a conversion price of $0.25 per share. On April 29, 2013, the Company entered into a series of agreements with the LMD, the holder of its 8% Senior Secured Convertible Debentures The Debentures were due on November 30, 2012. As of April 29, 2013, the aggregate amount outstanding under the Debentures, including all accrued and unpaid interest and fees, was $600,000. Pursuant to Amendment No. 1 to 8% Senior Secured Convertible Debentures, the conversion price of the Debentures was amended such that the aggregate amount outstanding under the Debentures will be convertible into an aggregate of 20,000,000 shares of the Company’s common stock. The issuance of the Conversion Shares will not result in any dilution to the existing stockholders of the Company as the Company’s Founder and Chief Technology Officer, Andrew Levi, has agreed to cancel and return to treasury 20,000,000 shares of common stock currently held by him in connection with this transaction. LMD also agreed to immediately terminate the Security Agreement dated April 19, 2012 by and between the Company, the Company’s subsidiaries and the LMD, the Intellectual Property Security Agreement dated April 19, 2012 by and between the Company, the Company’s subsidiaries and the LMD, and the Subsidiary Guarantee executed by the Company’s subsidiary, Blue Calypso, LLC, and all of the security interests created thereby. The maturity dates of the Debentures were extended to June 30, 2013. In connection with the Amendment to 8% Debentures, the Company and the LMD also agreed to amend the terms of certain warrants currently held by LMD.  The Company agreed to extend the maturity date of the warrants originally issued to LMD in September 2011 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants. Pursuant to Amendment to the Common Stock Purchase Warrant, the Company agreed to extend the maturity date of the warrants originally issued to the LMD in April 2012 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants.

0.10

2400000

1200000 2400000

0.25

0.08

600000

20000000

EX-101.SCH 7 bcyp-20130331.xsd XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 001 - Statement - CONSOLIDATED BALANCE SHEETS link:presentationLink link:definitionLink link:calculationLink 002 - Statement - CONSOLIDATED BALANCE SHEETS (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS link:presentationLink link:definitionLink link:calculationLink 004 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY link:presentationLink link:definitionLink link:calculationLink 005 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - Organization and Nature of Business link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - Summary of Significant Accounting Policies link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - Property and Equipment link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - Intangibles link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - Income Tax Provision link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - Long Term Debt - Notes Payable link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - Stockholders' Equity (Deficit) link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - Related Party Transactions link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - Liquidity-Going Concern link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - Commitments and Contingencies link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - Subsequent Events link:presentationLink link:definitionLink link:calculationLink 018 - Disclosure - Accounting Policies, by Policy (Policies) link:presentationLink link:definitionLink link:calculationLink 019 - Disclosure - Property and Equipment (Tables) link:presentationLink link:definitionLink link:calculationLink 020 - Disclosure - Intangibles (Tables) link:presentationLink link:definitionLink link:calculationLink 021 - Disclosure - Stockholders' Equity (Deficit) (Tables) link:presentationLink link:definitionLink link:calculationLink 022 - Disclosure - Organization and Nature of Business (Detail) link:presentationLink link:definitionLink link:calculationLink 023 - Disclosure - Summary of Significant Accounting Policies (Detail) link:presentationLink link:definitionLink link:calculationLink 024 - Disclosure - Property and Equipment (Detail) link:presentationLink link:definitionLink link:calculationLink 025 - Disclosure - Property and Equipment (Detail) - Property and equipment link:presentationLink link:definitionLink link:calculationLink 026 - Disclosure - Intangibles (Detail) link:presentationLink link:definitionLink link:calculationLink 027 - Disclosure - Intangibles (Detail) - Intangible assets components link:presentationLink link:definitionLink link:calculationLink 028 - Disclosure - Intangibles (Detail) - The capitalized development costs amortization link:presentationLink link:definitionLink link:calculationLink 029 - Disclosure - Income Tax Provision (Detail) link:presentationLink link:definitionLink link:calculationLink 030 - Disclosure - Long Term Debt - Notes Payable (Detail) link:presentationLink link:definitionLink link:calculationLink 031 - Disclosure - Stockholders' Equity (Deficit) (Detail) link:presentationLink link:definitionLink link:calculationLink 032 - Disclosure - Stockholders' Equity (Deficit) (Detail) - Assumptions used for employee stock options link:presentationLink link:definitionLink link:calculationLink 033 - Disclosure - Stockholders' Equity (Deficit) (Detail) - Stock Option Activity link:presentationLink link:definitionLink link:calculationLink 034 - Disclosure - Stockholders' Equity (Deficit) (Detail) - Restricted Stock Activity link:presentationLink link:definitionLink link:calculationLink 035 - Disclosure - Related Party Transactions (Detail) link:presentationLink link:definitionLink link:calculationLink 036 - Disclosure - Liquidity-Going Concern (Detail) link:presentationLink link:definitionLink link:calculationLink 037 - Disclosure - Commitments and Contingencies (Detail) link:presentationLink link:definitionLink link:calculationLink 038 - Disclosure - Subsequent Events (Detail) link:presentationLink link:definitionLink link:calculationLink 000 - Disclosure - Document And Entity Information link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 8 bcyp-20130331_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT EX-101.DEF 9 bcyp-20130331_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT EX-101.LAB 10 bcyp-20130331_lab.xml XBRL TAXONOMY EXTENSION LABELS LINKBASE DOCUMENT CONSOLIDATED BALANCE SHEETS CONSOLIDATED BALANCE SHEETS [Abstract] Current Assets Current Assets [Abstract] Cash and cash equivalents Accounts receivable Prepaid expenses Total current assets Property and equipment, net of accumulated depreciation of $8,417 and 7,153 in 2013 and 2012 respectively Capitalized software development costs, net of accumulated amortization of $419,923 and $352,957 in 2013 and 2012, respectively Total assets LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) [Abstract] Current liabilities: Current liabilities: [Abstract] Accounts payable Accrued liabilities Unearned revenue Notes payable - LMD Notes payable-affiliate (net of discount of $244,705) Total current liabilities Long-term Liabilities Long-term Liabilities [Abstract] Notes payable - LMD Note payable - debentures (net of discount of $200,535 and $213,500 in 2013 and 2012, respectively) Commitments and contingencies (note 10) Total liabilities Stockholders' equity (deficit) Stockholders' equity (deficit) [Abstract] Series A convertible preferred stock, par value $.0001 per share (Authorized 5,000,000 shares; issued and outstanding 1,700,000 shares) Common stock, par value $.0001 per share (Authorized 680,000,000 shares; issued and outstanding shares of 125,135,113 as of 3/31/13 and 125,135,113 shares at 12/31/12 respectively) Additional paid in capital Deferred compensation Accumulated deficit during development stage Total stockholders' equity (deficit) Total liabilities and stockholders' equity (deficit) Property and equipment, accumulated depreciation (in Dollars) Capitalized software development costs, accumulated amortization (in Dollars) Notes payable-affiliate, discount (in Dollars) Note payable - debentures, discount (in Shares) Series A Convertible Preferred stock, par value (in Dollars per share) Series A Convertible Preferred stock, Authorized shares (in Shares) Series A Convertible Preferred stock, issued shares (in Shares) Series A Convertible Preferred stock, outstanding shares (in Shares) Common stock, par value (in Dollars per share) Common stock, Authorized shares (in Shares) Common stock, issued shares (in Shares) Common stock, outstanding shares (in Shares) CONSOLIDATED STATEMENTS OF OPERATIONS CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract] REVENUE COST OF REVENUE GROSS LOSS OPERATING EXPENSES OPERATING EXPENSES [Abstract] Sales and marketing General and administrative Other operating expenses Depreciation and Amortization TOTAL OPERATING EXPENSES LOSS FROM OPERATIONS OTHER INCOME (EXPENSE) OTHER INCOME (EXPENSE) [Abstract] Interest income Interest expense TOTAL OTHER INCOME (EXPENSE) LOSS BEFORE INCOME TAX PROVISION INCOME TAX PROVISION NET LOSS Loss per share: Loss per share: [Abstract] Basic and Diluted (in Dollars per share) Weighted Average Shares Outstanding Weighted Average Shares Outstanding [Abstract] Basic and Diluted (in Shares) CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract] Equity Component [Domain] Balance, Balance, Balance, (in Shares) Balance, (in Shares) Net Loss Shares issued at $.0001 per share-3/10/2010 Shares issued at $.0001 per share-3/10/2010 (in Shares) Affiliate payable converted to equity- 3/31/10 Restricted shares issued Restricted shares issued (in Shares) Represents value of restricted shares vested during the reporting period. Restricted shares vested Additional paid-In capital-compensation cxpense Restricted shares cancelled Restricted shares cancelled (in Shares) Conversion of Debt Conversion of Debt (in Shares) Reverse merger shares issued 9/1/11 Reverse merger shares issued 9/1/11 (in Shares) In the absence of retained earnings, the adjustment to additional paid in capital for the increase in carrying amount of preferred stock. Purchase of preferred stock Purchase of preferred stock (in Shares) The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with vested restricted share. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. Stock options - deferred income Represents value of restricted shares unvested during the reporting period. Restricted shares - unvested Represents number of restricted shares unvested during the reporting period. Restricted shares - unvested (in Shares) Purchase of common stock - related to private offering Shares issued related to private offering. Purchase of common stock - related to private offering (in Shares) Release of common stock from shareholder (in Shares) The cash inflow associated with the amount of accounts payable related to affiliates being converted into equity during the reporting period. Purchase of common stock - via AP settlements Puchase of common stock share settelment in Accounts Payable. Purchase of common stock - via AP settlements Shares (in Shares) Number of shares that have been repurchased during the period. Release of common stock from shareholder (in Shares) Correction to reflect Prefered Stock Amount. Correction to reflect preferred stock amount Cumulative correction - common stock Cumulative Correction related to Common stock in shares Cumulative correction - common stock (in Shares) Beneficial conversion feature - notes payable Value of warrants -note payable The cash inflow associated with the amount of notes payable related to affiliates being converted into equity during the reporting period. Conversion of Note Payable - Affiliate to Equity Shares issued, per share (in Dollars per share) CONSOLIDATED STATEMENTS OF CASH FLOWS CONSOLIDATED STATEMENTS OF CASH FLOWS [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES CASH FLOWS FROM OPERATING ACTIVITIES [Abstract] Net loss Adjustments to reconcile net loss to net cash used in operating activities: Adjustments to reconcile net loss to net cash used in operating activities: [Abstract] Depreciation and amortization expense Amortization of vested restricted stock and options and deferred compensation. Amortization of vested restricted stock and options and Deferred compensation (Increase) decrease in assets: (Increase) decrease in assets: [Abstract] Accounts receivable Prepaid expenses and other current assets Increase (decrease) in liabilities: Increase (decrease) in liabilities: [Abstract] Accounts payable Accounts payable-affiliate Accrued expenses Deferred revenue Cash used in operating activities CASH FLOWS FROM INVESTING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES [Abstract] Cash paid for software development Cash paid for purchases of fixed assets Cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES CASH FLOWS FROM FINANCING ACTIVITIES [Abstract] Contributed capital received Increase in notes payable Purchase of common stock Purchase of preferred stock Conversion of Notes Payable to equity Conversion of AP to equity Cash provided by financing activities Net increase in cash Cash at beginning of year Cash at end of year SUPPLEMENTAL INFORMATION: SUPPLEMENTAL INFORMATION: [Abstract] Cash paid for interest Cash paid for taxes Non-cash investing and financing activities: Non-cash investing and financing activities: [Abstract] Represent the value of the payables that has been converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Affiliate payable converted to equity Affiliate payable converted to note payable Organization and Nature of Business Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] Summary of Significant Accounting Policies Significant Accounting Policies [Text Block] Property and Equipment Property, Plant and Equipment Disclosure [Text Block] Intangibles Intangible Assets Disclosure [Text Block] Income Tax Provision Income Tax Disclosure [Text Block] Long Term Debt - Notes Payable Long-term Debt [Text Block] Stockholders' Equity (Deficit) Stockholders' Equity Note Disclosure [Text Block] Related Party Transactions Related Party Transactions Disclosure [Text Block] Liquidity-Going Concern If there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date), disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recover ability or classification of recorded asset amounts or the amounts or classification of liabilities. Liquidity Going Concern Disclosure [Text Block] Commitments and Contingencies Commitments and Contingencies Disclosure [Text Block] Subsequent Events Subsequent Events [Text Block] Significant Accounting Policies (Abstract) Significant Accounting Policies Development Stage Company, Policy [Policy Text Block] Business Description and Basis of Presentation [Text Block] Segment Reporting, Policy [Policy Text Block] Use of Estimates, Policy [Policy Text Block] Revenue Recognition, Policy [Policy Text Block] Cash and Cash Equivalents, Policy [Policy Text Block] Property, Plant and Equipment, Policy [Policy Text Block] Intangible Assets, Finite-Lived, Policy [Policy Text Block] Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] Fair Value Measurement, Policy [Policy Text Block] Income Tax, Policy [Policy Text Block] Earnings Per Share, Policy [Policy Text Block] Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block] Concentration Risk, Credit Risk, Policy [Policy Text Block] Advertising Costs, Policy [Policy Text Block] New Accounting Pronouncements, Policy [Policy Text Block] Disclosure of accounting policy for the company's development stage. Property, Plant and Equipment [Table Text Block] Schedule of Finite-Lived Intangible Assets [Table Text Block] Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] EX-101.PRE 11 bcyp-20130331_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT XML 12 R39.htm IDEA: XBRL DOCUMENT

Subsequent Events (Detail) (USD $)	1 Months Ended
Subsequent Events (Detail) (USD $)	May 06, 2013 Subsequent Event [Member] Convertible Debenture [Member]	May 06, 2013 Subsequent Event [Member]	Apr. 29, 2013 Agreement With the LMD [Member]
Debt Instrument, Interest Rate, Stated Percentage	10.00%		8.00%
Debt Conversion, Original Debt, Amount (in Dollars)	$ 2,400,000		$ 600,000
Securities Purchase Agreement, Shares Issued		1,200,000
Securities Purchase Agreement, Gross Proceeds (in Dollars)		$ 2,400,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share)		$ 0.25
Debt Conversion, Converted Instrument, Shares Issued			20,000,000
Treasury Stock, Number of Shares Held			20,000,000

XML 13 R33.htm IDEA: XBRL DOCUMENT

Stockholders' Equity (Deficit) (Detail) - Assumptions used for employee stock options	3 Months Ended
	Mar. 31, 2013
Assumptions used for employee stock options:
Risk-free interest rate	.77 to .86%
Dividend Yield	0.00%
Stock price Volatility	20% - 37%
Expected Life	5 years 9 months

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 R25.htm IDEA: XBRL DOCUMENT

Property and Equipment (Detail) (USD $)	3 Months Ended
Property and Equipment (Detail) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Depreciation	$ 1,264	$ 1,189

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

+ References+ Details

XML 16 R37.htm IDEA: XBRL DOCUMENT

Liquidity-Going Concern (Detail) (USD $)	3 Months Ended				0 Months Ended
Liquidity-Going Concern (Detail) (USD $)	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2013	May 06, 2013 Subsequent Event [Member]
Proceeds from Issuance of Private Placement	$ (30,000)	$ 232,500	$ 186,523		$ 2,400,000
Development Stage Enterprise, Deficit Accumulated During Development Stage				$ 8,296,537

- Definition

The cash inflow associated with the amount received from entity's raising of capital via private rather than public placement.

+ References+ Details

XML 17 R9.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2013

Significant Accounting Policies [Text Block]

2. Summary of Significant Accounting Policies

Development Stage Company

Basis of Presentation

Segments

The Company operates in a single segment.

Use of Estimates

Revenue Recognition

Cash and Cash Equivalents

Property and Equipment and Long-Lived Assets

Intangible Assets

Impairment of Long-lived Tangible Assets and Definite-Lived Intangible Assets

Fair Value Measurements

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for the asset or liability.

Income Taxes

Loss per Share

We have presented basic loss per share, computed on the basis of the weighted average number of common shares outstanding during the year, and diluted loss per share, computed on the basis of the weighted average number of common shares and all potentially dilutive common shares outstanding during the year. Potential common shares result from stock options, vesting of restricted stock grants and convertible notes. However, for the years presented, all outstanding stock options, restricted stock grants and convertible notes are anti-dilutive due to the losses incurred. Anti-dilutive common stock equivalents of 9,070,855 and 4,915,325 shares were excluded from the loss per share computation for three months ended March 31, 2013 and 2012, respectively.

Stock-Based Compensation

Concentrations of Credit Risk

Advertising and Marketing

Recent Accounting Pronouncements

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

EXCEL 18 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=%\U9#)D.#%A-E]E,3%A7S1A9#)?.&0U-U\V-F8T M-S`W-S@R-C`B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!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%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/D-/3E-/3$E$051%1%]35$%414U%3E137T]&7T-! M4SPO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-U;6UA#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E!R M;W!E#I7;W)K#I.86UE/@T*("`@(#QX.E=O M#I%>&-E;%=O#I.86UE/DEN8V]M95]487A?4')O=FES:6]N/"]X.DYA M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-T;V-K:&]L9&5R#I.86UE M/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E)E;&%T961?4&%R='E? M5')A;G-A8W1I;VYS/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I% M>&-E;%=O#I.86UE/@T*("`@(#QX M.E=O#I%>&-E;%=O M#I.86UE/D-O;6UI=&UE;G1S7V%N9%]#;VYT:6YG M96YC:65S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O M#I7;W)K5\\+W@Z M3F%M93X-"B`@("`\>#I7;W)K5]A M;F1?17%U:7!M96YT7U1A8FQE#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DEN=&%N9VEB;&5S7U1A8FQE#I.86UE/@T*("`@ M(#QX.E=O#I%>&-E M;%=O#I.86UE/E-T;V-K:&]L9&5R#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I. M86UE/D]R9V%N:7IA=&EO;E]A;F1?3F%T=7)E7V]F7T)U#I7;W)K#I%>&-E;%=O5]A;F1? M17%U:7!M96YT7T1E=&%I;%\\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I7;W)K#I%>&-E;%=O5]$969I8VET7T1E,CPO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-T;V-K:&]L9&5R#I7;W)K#I7;W)K#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-U8G-E<75E;G1?179E;G1S7T1E=&%I;#PO>#I. M86UE/@T*("`@(#QX.E=O6QE#I!8W1I=F53:&5E=#X-"B`@/'@Z4')O=&5C=%-T#I0#I0#I0&UL/CPA6V5N9&EF72TM/@T*/"]H96%D/@T*("`\8F]D>3X-"B`@(#QP M/E1H:7,@<&%G92!S:&]U;&0@8F4@;W!E;F5D('=I=&@@36EC'1087)T7S5D,F0X,6$V7V4Q,6%?-&%D,E\X9#4W7S8V9C0W M,#'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'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-$2!#;VUM;VX@4W1O8VLL(%-H87)E'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-$2!6;VQU;G1A'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B M;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\U M9#)D.#%A-E]E,3%A7S1A9#)?.&0U-U\V-F8T-S`W-S@R-C`-"D-O;G1E;G0M M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-60R9#@Q839?93$Q85\T860R7SAD-3=? M-C9F-#'0O:'1M;#L@8VAA2!A;F0@97%U:7!M96YT+"!N970@;V8@86-C=6UU;&%T960@9&5P3PO=&0^#0H@("`@("`@(#QT9"!C;&%S6%B;&4\+W1D/@T*("`@("`@("`\=&0@8VQA6%B;&4@+2!,340\+W1D/@T*("`@("`@("`\=&0@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$6%B;&4@+2!D96)E;G1U2D\+W1D/@T*("`@("`@("`\=&0@ M8VQA7!E.B!T97AT+VAT;6P[ M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@ M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E M>'0O:'1M;#L@8VAA2!A;F0@97%U:7!M M96YT+"!A8V-U;75L871E9"!D97!R96-I871I;VX@*&EN($1O;&QAF5D('-H87)EF5D('-H87)E7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA M6UE;G1S(%M-96UB97)=/&)R/CPO=&@^#0H@ M("`@("`@(#QT:"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'!E;G-E/"]T9#X-"B`@("`@("`@/'1D(&-L M87-S/3-$=&5X=#X\'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'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-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'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-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'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-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'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-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'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-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S6%B;&4\+W1D/@T*("`@("`@("`\=&0@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S3PO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\U9#)D.#%A-E]E,3%A7S1A9#)?.&0U M-U\V-F8T-S`W-S@R-C`-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO M-60R9#@Q839?93$Q85\T860R7SAD-3=?-C9F-#'0O:'1M;#L@8VAA M3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%\U9#)D.#%A-E]E,3%A7S1A9#)?.&0U-U\V-F8T M-S`W-S@R-C`-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO-60R9#@Q M839?93$Q85\T860R7SAD-3=?-C9F-#'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$F%T:6]N M(&]F('9E'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'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-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S&5D(&%S M'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&5S/"]T M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#LF;F)S<#L\6%B;&4@ M8V]N=F5R=&5D('1O(&5Q=6ET>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S6%B;&4\+W1D/@T*("`@("`@ M("`\=&0@8VQA7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^ M/'`@3L@34%21TE..B`P:6X@ M,&EN(#!P="`S,2XU<'0[(%1%6%0M24Y$14Y4.B`M,"XR-6EN)SX-"B`@("`@ M#0H@("`@("`@(#QF;VYT(&QA;F<],T1%3BU54R!S='EL93TS1"=F;VYT+7-I M>F4Z(#$R<'0[(&9O;G0M=V5I9VAT.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4 M:6UE6QE/3-$)V9O;G0M6QE/3-$ M)U1%6%0M04Q)1TXZ(&IU6QE M/3-$)V9O;G0M2`R M,#$P(&%S(&%N#0H@(`T*("`@("`@("!I;G9E2!T;R!H M;VQD(&$@,3`P)2!S:6YG;&4M;65M8F5R(&]W;F5R2`R,#$P('=E&5C=71E M9`T*(`T*("`@("`@("!A('-H87)E(&5X8VAA;F=E(&%G2!";'5E($-A;'EP2UO M=VYE9`T*("`@(`T*("`@("`@("!S=6)S:61I87)Y(&]F($)L=64@0V%L>7!S M;RP@26YC+B`H9F]R;65R;'D@:VYO=VX@87,-"B`@("`@#0H@("`@("`@("8C M.#(R,#M*2B9A;7`[4B!696YT=7)E7!S;PT*("`@#0H@("`@("`@($EN M8RXF(S$V,#L@0V]M;6]N('-T;V-K(&%N9"!C;W)R97-P;VYD:6YG(&-A<&ET M86P@86UO=6YT3L@34%21TE..B`P:6X@,&EN(#!P="`Q,RXU<'0G/@T* M("`@#0H@("`@("`@(#QF;VYT(&QA;F<],T18+4Y/3D4@'1S M+"!P;W-TF5S(&%N9"!625`@<&5R:W,N($UA6%L='D@86YD(&%T=')A8W0@;F5W(&-U2!L979E3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\U9#)D M.#%A-E]E,3%A7S1A9#)?.&0U-U\V-F8T-S`W-S@R-C`-"D-O;G1E;G0M3&]C M871I;VXZ(&9I;&4Z+R\O0SHO-60R9#@Q839?93$Q85\T860R7SAD-3=?-C9F M-#'0O:'1M;#L@8VAA'0^/'`@3L@34%21TE..B`P M:6X@,&EN(#!P="`S,2XU<'0[(%1%6%0M24Y$14Y4.B`M,"XR-6EN)SX-"B`@ M(`T*("`@("`@("`\9F]N="!L86YG/3-$14XM55,@3H@ M5&EM97,@3F5W(%)O;6%N.R<^,BX\+V9O;G0^/&9O;G0@;&%N9STS1$5.+553 M('-T>6QE/3-$)V9O;G0M3H@=&EM97,@;F5W(')O;6%N.R<^)B,Q-C`[)B,Q-C`[ M)B,Q-C`[)B,Q-C`[)B,Q-C`[/"]F;VYT/@T*("`@#0H@("`@("`@(#QF;VYT M(&QA;F<],T1%3BU54R!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M M=V5I9VAT.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4:6UE6QE/3-$)V9O;G0M6QE/3-$)U1%6%0M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^ M5&AE($-O;7!A;GD@:7,@82!D979E;&]P;65N="!S=&%G90T*("`@(`T*("`@ M("`@("!C;VUP86YY(&%S(&1E9FEN960@8GD@05-#(#DQ-2!$979E;&]P;65N M="!3=&%G92!%;G1I=&EE3L@34%21TE..B`P:6X@,&EN(#!P="`Q M,RXU<'0G/@T*("`@#0H@("`@("`@(#QI/CQF;VYT(&QA;F<],T1%3BU54R!S M='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M=V5I9VAT.B!N;W)M86P[ M(&9O;G0M9F%M:6QY.B!4:6UE6QE/3-$)U1%6%0M04Q)1TXZ M(&IU3H@5&EM M97,@3F5W(%)O;6%N.R<^5&AE(&9I;F%N8VEA;"!S=&%T96UE;G1S(&%R92!S M=&%T960-"B`@("`@#0H@("`@("`@(&EN(%4N4RXF(S$V,#MD;VQL87)S(&%N M9"!I;F-L=61E('1H92!A8V-O=6YT6QE/3-$)V9O;G0M6QE/3-$)V9O;G0M6QE/3-$)U1%6%0M M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^57-E(&]F($5S=&EM871E6QE/3-$)U1%6%0M M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^5&AE('!R97!AF%T:6]N(&]F(&1E9F5R"!A6QE/3-$)U1%6%0M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^4F5V96YU M92!296-O9VYI=&EO;CPO9F]N=#X\+VD^(#QF;VYT(&QA;F<],T1%3BU54R!S M='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M=V5I9VAT.B!N;W)M86P[ M(&9O;G0M9F%M:6QY.B!4:6UE6QE/3-$)V9O;G0M2!O9B!T:&4@<')O M9'5C="!H87,-"B`@#0H@("`@("`@(&]C8W5RF5D(&%S#0H@(`T*("`@("`@("!E87)N960@=VAE;B!B6QE/3-$)V9O M;G0M6QE/3-$ M)U1%6%0M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^0V%S:"!A;F0@8V%S:"!E<75I M=F%L96YT6QE/3-$)V9O;G0M6QE/3-$)V9O;G0M3L@34%21TE..B`P M:6X@,&EN(#!P="`Q,RXU<'0G/@T*("`@#0H@("`@("`@(#QI/CQF;VYT(&QA M;F<],T1%3BU54R!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M=V5I M9VAT.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4:6UE6QE/3-$)V9O;G0M2!P'!L:6-I=&QY(&%U=&AOF5D('5S:6YG#0H@#0H@("`@("`@ M('-T2!T;R!T:&4@;F5T M(')E86QI>F%B;&4@=F%L=64N#0H@(`T*("`@("`@("!4:&4@86UO=6YT(&)Y M('=H:6-H('1H92!U;F%M;W)T:7IE9"!C87!I=&%L:7IE9"!C;W-T&-E M960@=&AE(&YE="!R96%L:7IA8FQE('9A;'5E#0H@#0H@("`@("`@(&]F('1H M870@87-S970@:7,@=W)I='1E;B!O9F8N/"]F;VYT/@T*(`T*("`@("`@/"]P M/CQB3L@34%21TE. M.B`P:6X@,&EN(#!P="`Q,RXU<'0G/@T*("`@#0H@("`@("`@(#QI/CQF;VYT M(&QA;F<],T1%3BU54R!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M M=V5I9VAT.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4:6UE6QE M/3-$)U1%6%0M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^3&]N9RUL:79E9"!T86YG M:6)L92!A2!O9B!A2!M96%S=7)E9"!B>2!A(&-O;7!A6EN9R!A;6]U;G0@;V8@=&AE(&%S3L@34%21TE..B`P:6X@,BXP-6EN(#9P="`Q,RXU<'0G/@T* M(`T*("`@("`@("`\:3X\9F]N="!L86YG/3-$14XM55,@6QE/3-$ M)U1%6%0M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^5&AE(&-O;7!A;GD@:&%S(&%D M;W!T960@05-#(%1O<&EC#0H@("`-"B`@("`@("`@.#(P+"!&86ER(%9A;'5E M($UE87-U'!A;F1S(&1I6%B;&4@ M;V8@=&AE($-O;7!A;GD@87!PF5S M('1H92!U2!R97%U:7)I;F<@=&AA="!T:&4@;6]S="!O8G-E6QE/3-$)U1% M6%0M04Q)1TXZ(&IU3H@5&EM97,@3F5W(%)O;6%N.R<^3&5V96P@,2!I;G!U=',@87)E('%U M;W1E9"!P6QE/3-$)V9O;G0M6QE M/3-$)TU!4D=)3CH@,&EN(#!I;B`P<'0@,3,N-7!T)SX-"B`@#0H@("`@("`@ M(#QF;VYT(&QA;F<],T1%3BU54R!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[ M(&9O;G0M=V5I9VAT.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4:6UE2X\+V9O M;G0^#0H@#0H@("`@("`\+W`^/&)R+SX\<"!S='EL93TS1"=415A4+4%,24=. M.B!J=7-T:69Y.R!-05)'24XZ(#!I;B`P:6X@-G!T(#$S+C5P="<^#0H@("`- M"B`@("`@("`@/&D^/&9O;G0@;&%N9STS1$5.+553('-T>6QE/3-$)V9O;G0M M6QE/3-$)V9O;G0M2!M971H M;V0@<'5R`T*(`T*("`@("`@("!C;VYS97%U96YC97,@ M;V8@(G1E;7!O2!D:69F97)E;F-E2!T87@@65A6EN M9PT*("`@("`-"B`@("`@("`@86UO=6YT"!B87-E&ES=&EN9R!A&5S(&9O MF5S(&9U='5R92!T M87@@8F5N969I=',@=&\@=&AE(&5X=&5N="!T:&%T#0H@("`-"B`@("`@("`@ M2!T M:&%N#0H@(`T*("`@("`@("!N;W0N/"]F;VYT/@T*(`T*("`@("`@/"]P/CQB M3L@34%21TE..B`P M:6X@,&EN(#!P="`Q,RXU<'0G/@T*("`@#0H@("`@("`@(#QF;VYT(&QA;F<] M,T1%3BU54R!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M=V5I9VAT M.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4:6UE2!F;VQL;W=S('1H90T*("`@#0H@("`@("`@(&%U=&AO`T* M("`@(`T*("`@("`@("!P;W-I=&EO;G,@=&AA="!I="!H87,@=&%K96X@;W(@ M97AP96-T`T*("`@(`T*("`@("`@ M("!P;W-I=&EO;G,@=&AA="!M965T(&$@)B,X,C(P.VUO3L@34%21TE..B`P:6X@,&EN(#9P="`Q,RXU<'0G/@T*("`@#0H@("`@ M("`@(#QI/CQF;VYT(&QA;F<],T1%3BU54R!S='EL93TS1"=F;VYT+7-I>F4Z M(#$P<'0[(&9O;G0M=V5I9VAT.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4:6UE M2!D:6QU=&EV M92!C;VUM;VX-"B`-"B`@("`@('-H87)E3L@34%21TE..B`P M:6X@,&EN(#!P="`Q,RXU<'0G/@T*("`@(`T*("`@("`@("`\9F]N="!L86YG M/3-$14XM55,@3H@5&EM97,@3F5W(%)O;6%N.R<^5&AE($-O;7!A;GD@9W)A;G1E9"!S=&]C M:R!O<'1I;VYS#0H@(`T*("`@("`@("!A;F0@F5D M(&]V97(@=&AE(')E<75I65E2!V97-T+B8C,38P.R!&;W)F96ET=7)E2!F3L@34%21TE..B`P:6X@,&EN(#!P="`Q,RXU<'0G/@T*("`@(`T*("`@("`@ M("`\9F]N="!L86YG/3-$14XM55,@3H@5&EM97,@3F5W M(%)O;6%N.R<^4VEG;FEF:6-A;G0@8V]N8V5N=')A=&EO;G,@;V8@8W)E9&ET M#0H@#0H@("`@("`@(')I0T*("`-"B`@("`@("`@97AC M965D('1H92!F961E6QE/3-$)V9O;G0M6QE/3-$)TU!4D=)3CH@,&EN(#!I;B`P M<'0@,3,N-7!T)SX-"B`@#0H@("`@("`@(#QF;VYT(&QA;F<],T18+4Y/3D4@ M3H@5&EM97,@3F5W(%)O;6%N.R<^5&AE($-O;7!A;GDG M'!E;G-E('=A3L@34%21TE. M.B`P:6X@,&EN(#9P="`Q,RXU<'0G/@T*("`@#0H@("`@("`@(#QI/CQF;VYT M(&QA;F<],T1%3BU54R!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M M=V5I9VAT.B!N;W)M86P[(&9O;G0M9F%M:6QY.B!4:6UE6QE/3-$ M)V9O;G0M2!O7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T* M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA2!A M;F0@17%U:7!M96YT/&)R/CPO'0@0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X M=#X\<"!S='EL93TS1"=415A4+4%,24=..B!J=7-T:69Y.R!-05)'24XZ(#!I M;B`P:6X@,'!T)SX-"B`@("`@#0H@("`@("`@(#QF;VYT(&QA;F<],T1%3BU5 M4R!S='EL93TS1"=F;VYT+7-I>F4Z(#$P<'0[(&9O;G0M=V5I9VAT.B!N;W)M M86P[(&9O;G0M9F%M:6QY.B!4:6UE2!A;F0-"B`@("`@#0H@("`@("`@($5Q=6EP;65N=#PO9F]N=#X- M"B`-"B`@("`@(#PO<#X\8G(O/CQP('-T>6QE/3-$)U1%6%0M04Q)1TXZ(&IU M3H@5&EM97,@ M3F5W(%)O;6%N.R<^4')O<&5R='D@86YD(&5Q=6EP;65N="!C;VYS:7-T(&]F M#0H@("`-"B`@("`@("`@=&AE(&9O;&QO=VEN9R!A="!-87)C:"`S,2P@,C`Q M,R!A;F0@1&5C96UB97(@,S$L#0H@(`T*("`@("`@("`R,#$R.CPO9F]N=#X- M"B`@#0H@("`@("`\+W`^/&)R+SX\=&%B;&4@6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT.R!M87)G:6XZ(#!I;B`P:6X@,'!T.R<@86QI9VX],T1R:6=H=#X-"B`@ M("`-"B`@("`@("`@("`@("`@)B,Q-C`[#0H@("`@(`T*("`@("`@("`@("`@ M/"]P/@T*("`@#0H@("`@("`@("`@/"]T9#X-"B`@#0H@("`@("`@("`@/'1D M('-T>6QE/3-$)W!A9&1I;F6QE/3-$)V9O;G0M9F%M:6QY.B!4:6UE MF4Z(#$Q<'0[ M(&QI;F4M:&5I9VAT.B!N;W)M86P[)SXS+S,Q+S(P,3,\+V9O;G0^/"]F;VYT M/@T*("`@#0H@("`@("`@("`@("`\+W`^#0H@("`-"B`@("`@("`@("`\+W1D M/@T*("`-"B`@("`@("`@("`\=&0@ XML 20 R28.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangibles (Detail) - Intangible assets components (USD $)

Mar. 31, 2013

Dec. 31, 2012

Capitalized Software Development Costs $ 1,334,745 $ 1,276,406

Less: Accumulated amortization (419,923) (352,957)

Net capitalized development costs $ 914,822 $ 923,449

X

- Definition

For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs.

+ References

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

-Publisher FASB

-Name Implementation Guide (Q and A)

-Number FAS86

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 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_CapitalizedComputerSoftwareAccumulatedAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The gross amount of capitalized computer software costs as of the balance sheet date.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

+ Details

Name: us-gaap_CapitalizedComputerSoftwareGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.

+ References

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

-Publisher FASB

-Name Implementation Guide (Q and A)

-Number FAS86

-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

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128487-111756

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 86

-Paragraph 11

-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.

+ Details

Name: us-gaap_CapitalizedComputerSoftwareNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 21 R30.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Tax Provision (Detail) (USD $)

Mar. 31, 2013

Mar. 31, 2012

Deferred Tax Assets, Operating Loss Carryforwards $ 970,200 $ 1,359,215

X

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 25

-Paragraph 20

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6969291&loc=d3e28680-109314

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 289

-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 740

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319

+ Details

Name: us-gaap_DeferredTaxAssetsOperatingLossCarryforwards

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 22 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6

Long Term Debt - Notes Payable (Detail) (USD $)
3 Months Ended 12 Months Ended 3 Months Ended 12 Months Ended 0 Months Ended 1 Months Ended 3 Months Ended 12 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Mar. 31, 2013

Exchange Agreement with Aztec [Member]

Dec. 31, 2012

Exchange Agreement with Aztec [Member]

Mar. 31, 2013

Securities Purchase Agreement [Member]

Dec. 31, 2012

Securities Purchase Agreement [Member]

Dec. 31, 2011

Securities Purchase Agreement [Member]

Dec. 31, 2012

Securities Purchase Agreement [Member]

Mar. 31, 2013

Purchase Agreement [Member]

Debenture [Member]

Nov. 15, 2012

Purchase Agreement [Member]

Dec. 31, 2012

Purchase Agreement [Member]

Mar. 31, 2013

Purchase Agreement [Member]

Dec. 31, 2012

Purchase Agreement [Member]

Debt Instrument, Convertible, Effective Interest Rate 8.00%

Debt Conversion, Original Debt, Amount (in Dollars) $ 545,958 $ 35,000

Debt Conversion, Converted Instrument, Shares Issued (in Shares) 3,733,428 12,500

Debt Instrument, Convertible, Conversion Price (in Dollars per share) $ 0.15 $ 0.10

Share Price (in Dollars per share) $ 0.40 $ 0.71 $ 0.71 $ 0.40 $ 0.40

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item) 0.15 0.10 0.10 0.10 0.20

Debt Instrument, Unamortized Discount 341,224 225,000 225,000

Amortization of Financing Costs 244,205 96,519 29,632

Notes Payable, Related Parties, Noncurrent 0 301,253 301,253

Debt Instrument, Interest Rate, Stated Percentage 8.00%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) 6,500,000

Debt Instrument, Covenant Description $465,000

Other Deferred Cost, Amortization Expense 416,528 0 48,472 11,500

Debt Instrument, Unamortized Discount (Premium), Net 244,705 0 0 0 16,667 200,535

Long-term Debt, Gross 465,000 465,000

Debt Instrument, Increase, Additional Borrowings 50,000

Notes Payable, Noncurrent 515,000 515,000 399,465

Private Offering, Units Offered (in Shares) 3,000,000

Debt Instruments Purchase Price Per Unit 50,000

Debt Instrument, Face Amount 50,000

Number of Units Sold 450,000

Debt Instrument, Increase (Decrease) for Period, Net $ 150,000

X

- Definition

Debt instruments purchase price per units.

+ References

No definition available.

+ Details

Name: bcyp_DebtInstrumentsPurchasePricePerUnit

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Number of units sold for debt instruments.

+ References

No definition available.

+ Details

Name: bcyp_NumberofUnitsSold

Namespace Prefix: bcyp_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Definition

Units offered in private offering.

+ References

No definition available.

+ Details

Name: bcyp_PrivateOfferingUnitsOffered

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Amount of noncash expense included in interest expense to issue debt and obtain financing associated with the related debt instruments. Alternate captions include noncash interest expense.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 8

-Article 9

Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.8)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 5

+ Details

Name: us-gaap_AmortizationOfFinancingCosts

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The exercise price of each class of warrants or rights outstanding.

+ References

Reference 1: 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.(i)(4))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph i

-Subparagraph 4

-Article 4

+ Details

Name: us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights

Namespace Prefix: us-gaap_

Data Type: us-types:perUnitItemType

Balance Type: na

Period Type: instant

X

- Definition

The specified number of securities that each class of warrants or rights outstanding give the holder the right but not the obligation to purchase from the issuer at a specific price, on or before a certain date.

+ References

Reference 1: 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.(i)(2))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph i

-Subparagraph 2

-Article 4

+ Details

Name: us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in 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 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-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 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

+ Details

Name: us-gaap_DebtConversionConvertedInstrumentSharesIssued1

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in 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 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-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 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

+ Details

Name: us-gaap_DebtConversionOriginalDebtAmount1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Including current and noncurrent portions, aggregate carrying amount of long-term borrowings as of the balance sheet date before deducting unamortized discount or premiums (if any). May include notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, which had initial maturities beyond one year or beyond the normal operating cycle, if longer.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number APB14-1

-Paragraph 31

-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.

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-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 210.5-02.22)

-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 22

-Article 5

+ Details

Name: us-gaap_DebtInstrumentCarryingAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The price per share of the conversion feature embedded in the debt instrument.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 20

-Section 50

-Paragraph 5

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6928298&loc=SL6031898-161870

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number APB14-1

-Paragraph 32

-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_DebtInstrumentConvertibleConversionPrice1

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The effective interest rate on the liability component of convertible debt instrument which may be settled in cash upon conversion, including partial cash settlement.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 20

-Section 50

-Paragraph 6

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6928298&loc=SL6036836-161870

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number APB14-1

-Paragraph 33

-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.

+ Details

Name: us-gaap_DebtInstrumentConvertibleEffectiveInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Description of minimum financial levels (for example, tangible net worth and working capital) and achievement of certain financial ratios (for example, working capital ratio and debt service coverage ratio), and adherence to certain clauses which generally require or restrict certain actions (for example, entering into a debt arrangement with equal or greater seniority, and selling or discontinuing a certain business segment or material subsidiary) to be in compliance with the covenant clauses of the debt agreement. May also include a discussion of the adverse consequences that would result if the entity violates or fails to satisfy the covenants.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 2: 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.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 470

-Section 50

-Paragraph 3

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

+ Details

Name: us-gaap_DebtInstrumentCovenantDescription

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The stated principal amount of the debt instrument at time of issuance, which may vary from the carrying amount because of unamortized premium or discount.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 21

-Paragraph 16, 20

-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_DebtInstrumentFaceAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Increase of additional borrowings on existing and new debt instruments.

+ References

Reference 1: 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.(f))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph f

-Article 4

+ Details

Name: us-gaap_DebtInstrumentIncreaseAdditionalBorrowings

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Net increase or decrease in the carrying amount of the debt instrument for the period.

+ References

Reference 1: 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.(f))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph f

-Article 4

+ Details

Name: us-gaap_DebtInstrumentIncreaseDecreaseForPeriodNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Interest rate stated in the contractual debt agreement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-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 210.5-02.22(a)(1))

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

+ Details

Name: us-gaap_DebtInstrumentInterestRateStatedPercentage

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition

The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 21

-Paragraph 16, 20

-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 835

-SubTopic 30

-Section 45

-Paragraph 1A

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

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number APB14-1

-Paragraph 31

-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.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

+ Details

Name: us-gaap_DebtInstrumentUnamortizedDiscount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The amount of debt discount (net of debt premium) that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28555-108399

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28567-108399

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 6: 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 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 21

-Paragraph 20

-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_DebtInstrumentUnamortizedDiscountPremiumNet

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 notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.

+ 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_LongTermNotesPayable

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), payable to related parties, which are due after one year (or one business cycle).

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-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.

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 210.5-02.23)

-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 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-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 02

-Paragraph 23

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

+ Details

Name: us-gaap_NotesPayableRelatedPartiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of other deferred costs charged against earnings in the period.

+ 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 210.5-02.17)

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

+ Details

Name: us-gaap_OtherDeferredCostAmortizationExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Price of a single share of a number of saleable stocks of a company.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

+ Details

Name: us-gaap_SharePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

XML 23 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6

Organization and Nature of Business
3 Months Ended

Mar. 31, 2013

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]
1. Organization and Nature of Business

Blue Calypso Holdings, Inc. (a development stage company) a Texas corporation (“BCHI”), was formed in February 2010 as an investment entity to hold a 100% single-member ownership interest in Blue Calypso, LLC, a Texas Limited Liability Company formed on September 11, 2009. The companies are under common control and in February 2010 were merged for strategic operating purposes.

On September 1, 2011, BCHI executed a share exchange agreement and merged with a public shell company Blue Calypso Acquisition, Corp., a wholly-owned subsidiary of Blue Calypso, Inc. (formerly known as “JJ&R Ventures, Inc.”). The Merger was accounted for as a reverse-merger and recapitalization in accordance with the generally accepted accounting principles in the United States. BCHI is the acquirer for financial reporting purposes and Blue Calypso, Inc. is the acquired company. Consequently, the assets and liabilities and the operations that will be reflected in the historical financial statements prior to the Merger will be those of BCHI and will be recorded at its historical cost basis. The operations after completion of the Merger include those of BCHI and Blue Calypso Inc. Common stock and corresponding capital amounts of BCHI pre-merger have been retroactively restated as capital stock shares reflecting the exchange ratio in the Merger. On December 16, 2011 Blue Calypso Holdings, Inc. was merged into its 100% sole-owner, Blue Calypso, Inc.

The Company is a mobile and social media marketing company that activates and measures branded word of mouth campaigns through consumers’ personal texts, posts and tweets between friends. The Company activates a friend to friend distribution of branded marketing campaigns by motivating brand loyalists to personally endorse and share these campaigns with their digital social streams. The Company compensates them for their reach with cash, prizes and VIP perks. Marketers enjoy the power of measured personal endorsements that generate buzz, ignite conversation, drive purchase intent, increase loyalty and attract new customers by leveraging the power of social influence.

X

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 852

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2209116

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2122150

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7668296&loc=d3e288-107754

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2134480

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 720

-SubTopic 15

-URI http://asc.fasb.org/subtopic&trid=2122524

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS140-4/FIN46(R)-8

-Paragraph 8, C1, C7

-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 810

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 9: 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 10: 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.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=7880789&loc=SL6228881-111685

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 2-6

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 235

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 24 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stockholders' Equity (Deficit) (Detail) (USD $)
3 Months Ended 2 Months Ended 3 Months Ended 12 Months Ended 0 Months Ended 3 Months Ended 3 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Apr. 30, 2012

Feb. 21, 2013

Stock Options [Member]

Mar. 31, 2013

Stock Options [Member]

Mar. 31, 2012

Stock Options [Member]

Mar. 31, 2013

Restricted Stock [Member]

Mar. 31, 2012

Restricted Stock [Member]

Dec. 31, 2012

Restricted Stock [Member]

Oct. 17, 2011

Private Placement [Member]

Sep. 01, 2011

Private Placement [Member]

Mar. 31, 2013

Private Placement [Member]

Jun. 13, 2012

Private Placement [Member]

Mar. 31, 2012

Private Placement [Member]

Mar. 31, 2013

Placement Agent Fees [Member]

Warrant [Member]

Mar. 31, 2013

Placement Agent Fees [Member]

Mar. 31, 2013

Series A Preferred Stock [Member]

Sep. 30, 2011

Long Term Incentive Plan [Member]

PrivatePlacementAuthorizedAmount (in Dollars) $ 10,000,000

PrivatePlacementPricePerUnit (in Dollars per share) $ 1.00

PrivatePlacementNumberOfShareComponentPerUnit 2

Class of Warrant or Right, Number of Securities Called by Warrants or Rights 1 2,945,509 26,700

ConversionPricePerShare (in Dollars per share) $ 0.0679 $ 0.75

PrivatePlacementUnitsSold 445,000

Proceeds from Issuance of Private Placement (in Dollars) (30,000) 232,500 186,523 445,000

PrivatePlacementSharesandWarrantsIssued 890,000

PlacementAgentCommissionPercentage 10.00% 3.00%

PlacementAgentFeesCash (in Dollars) 44,500

SharesOfferedinEscrow 25,000,000

Proceeds from Convertible Debt (in Dollars) 1,500,000

Debt Conversion, Converted Instrument, Shares Issued 1,500,000 22,091,311

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item) 0.10

PercentageOfBeneficialOwnershipInterests 4.99%

PurchaseOfPreferredStockShares 200,000

CapitalStockSharesAuthorized 685,000,000

Common Stock, Shares Authorized 680,000,000 680,000,000

Preferred Stock, Shares Issued 1,700,000 1,700,000 5,000,000

CommonStockSharesIssuedAndOutstanding 125,135,112

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized 35,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period 5,218,530 9,873,543

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross 5,218,530 4,578,530 549,926 1,953,072

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) $ 0.2383 $ 0.24

Share-based Compensation (in Dollars) 41,506 763,480 0

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period 0 13,285,842

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value (in Dollars) $ 5,295,729

X

- Definition

The maximum number of capital stock permitted to be issued by an entity's charter and by laws.

+ References

No definition available.

+ Details

Name: bcyp_CapitalStockSharesAuthorized

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been issued as well as outstanding for the period.

+ References

No definition available.

+ Details

Name: bcyp_CommonStockSharesIssuedAndOutstanding

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The price per share of the conversion feature for the convertible instrument.

+ References

No definition available.

+ Details

Name: bcyp_ConversionPricePerShare

Namespace Prefix: bcyp_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The percentage of ownership of common stock or equity participation by the beneficial owners.

+ References

No definition available.

+ Details

Name: bcyp_PercentageOfBeneficialOwnershipInterests

Namespace Prefix: bcyp_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition

Represents the percentage of commission received by the placement agents on subscription amount or number of shares.

+ References

No definition available.

+ Details

Name: bcyp_PlacementAgentCommissionPercentage

Namespace Prefix: bcyp_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Cash amount paid to placement agent as fees.

+ References

No definition available.

+ Details

Name: bcyp_PlacementAgentFeesCash

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount authorized for private placement.

+ References

No definition available.

+ Details

Name: bcyp_PrivatePlacementAuthorizedAmount

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Number of shares contained in each unit.

+ References

No definition available.

+ Details

Name: bcyp_PrivatePlacementNumberOfShareComponentPerUnit

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Purchase price per unit made in private placement offering.

+ References

No definition available.

+ Details

Name: bcyp_PrivatePlacementPricePerUnit

Namespace Prefix: bcyp_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Number of shares and warrants issued in private placement.

+ References

No definition available.

+ Details

Name: bcyp_PrivatePlacementSharesandWarrantsIssued

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of units sold in private placement.

+ References

No definition available.

+ Details

Name: bcyp_PrivatePlacementUnitsSold

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of preferred stock shares purchased during the period .

+ References

No definition available.

+ Details

Name: bcyp_PurchaseOfPreferredStockShares

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Shares offered in escrow.

+ References

No definition available.

+ Details

Name: bcyp_SharesOfferedinEscrow

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The exercise price of each class of warrants or rights outstanding.

+ References

Reference 1: 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.(i)(4))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph i

-Subparagraph 4

-Article 4

+ Details

Name: us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights

Namespace Prefix: us-gaap_

Data Type: us-types:perUnitItemType

Balance Type: na

Period Type: instant

X

- Definition

The specified number of securities that each class of warrants or rights outstanding give the holder the right but not the obligation to purchase from the issuer at a specific price, on or before a certain date.

+ References

Reference 1: 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.(i)(2))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph i

-Subparagraph 2

-Article 4

+ Details

Name: us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

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

The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in 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 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-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 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

+ Details

Name: us-gaap_DebtConversionConvertedInstrumentSharesIssued1

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

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

The cash inflow from the issuance of a long-term debt 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 Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 19

-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.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromConvertibleDebt

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 entity's raising of capital via private rather than public placement.

+ References

Reference 1: 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 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 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 4: 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

+ Details

Name: us-gaap_ProceedsFromIssuanceOfPrivatePlacement

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

+ 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_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(1)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The total fair value of equity-based awards for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (d)(2)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph c(2)

-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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a)(3)

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

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Gross number of share options (or share units) granted during the period.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of share instruments newly issued under a share-based compensation plan.

+ References

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 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 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 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.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average price at which grantees can acquire the shares reserved for issuance on stock options awarded.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

XML 25 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONSOLIDATED BALANCE SHEETS (USD $)

Mar. 31, 2013

Dec. 31, 2012

Current Assets

Cash and cash equivalents $ 64,593 $ 218,798

Accounts receivable 0 43,868

Prepaid expenses 18,988 3,052

Total current assets 83,581 265,718

Property and equipment, net of accumulated depreciation of $8,417 and 7,153 in 2013 and 2012 respectively 15,364 16,628

Capitalized software development costs, net of accumulated amortization of $419,923 and $352,957 in 2013 and 2012, respectively 914,822 923,449

Total assets 1,013,767 1,205,795

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Accounts payable 75,635 84,947

Accrued liabilities 440,095 186,508

Unearned revenue 0 10,000

Notes payable - LMD 0 465,000

Notes payable-affiliate (net of discount of $244,705) 0 301,253

Total current liabilities 515,730 1,047,708

Notes payable - LMD 515,000

Note payable - debentures (net of discount of $200,535 and $213,500 in 2013 and 2012, respectively) 390,484 236,500

Commitments and contingencies (note 10) 0 0

Total liabilities 1,421,214 1,284,208

Series A convertible preferred stock, par value $.0001 per share (Authorized 5,000,000 shares; issued and outstanding 1,700,000 shares) 170 170

Common stock, par value $.0001 per share (Authorized 680,000,000 shares; issued and outstanding shares of 125,135,113 as of 3/31/13 and 125,135,113 shares at 12/31/12 respectively) 12,514 12,514

Additional paid in capital 10,851,318 10,251,657

Deferred compensation (2,938,713) (2,980,218)

Accumulated deficit during development stage (8,332,736) (7,362,536)

Total stockholders' equity (deficit) (407,447) (78,413)

Total liabilities and stockholders' equity (deficit) $ 1,013,767 $ 1,205,795

X

- Details

Name: bcyp_CurrentAssetsAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: bcyp_LiabilitiesAndStockholdersEquityDeficitAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

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. Used to reflect the current portion of the liabilities (due within one year or within 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 210.5-02.19(a))

-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

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_AccountsPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the 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 FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3-4)

-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 3

-Subparagraph a(1)

-Article 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

+ Details

Name: us-gaap_AccountsReceivableNetCurrent

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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-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 210.5-02.20)

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

+ Details

Name: us-gaap_AccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.

+ 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_AdditionalPaidInCapitalCommonStock

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

The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.

+ References

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

-Publisher FASB

-Name Implementation Guide (Q and A)

-Number FAS86

-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

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128487-111756

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 86

-Paragraph 11

-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.

+ Details

Name: us-gaap_CapitalizedComputerSoftwareNet

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. 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

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

+ References

Reference 1: 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.(a),19)

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

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 210.5-02.25)

-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 25

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 9

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 7

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.17)

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

+ Details

Name: us-gaap_CommitmentsAndContingencies

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

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

Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899

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)

-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 123R

-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_DeferredCompensationEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.

+ References

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 7, 8

-Chapter 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.A.4(a).Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 8

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6935-107765

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A

+ Details

Name: us-gaap_DeferredRevenueCurrent

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 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

- Definition

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

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.16)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 7

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20, 22

-Article 5

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 210.5-02.22)

-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 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

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

+ Details

Name: us-gaap_LongTermDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.

+ 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_LongTermNotesPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the 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 210.5-02.19,20)

-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 19, 20

-Article 5

+ Details

Name: us-gaap_NotesPayableCurrent

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), payable to related parties, which are due after one year (or one business cycle).

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-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.

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 210.5-02.23)

-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 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-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 02

-Paragraph 23

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

+ Details

Name: us-gaap_NotesPayableRelatedPartiesNoncurrent

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 amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will 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 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6787-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 10

-Section 05

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6386993&loc=d3e5879-108316

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 4

-Chapter 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

-Glossary Current Assets

-URI http://asc.fasb.org/extlink&oid=6509628

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (g)

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

+ Details

Name: us-gaap_PrepaidExpenseCurrent

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 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

- 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

XML 26 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals) (USD $)

Mar. 31, 2013

Dec. 31, 2012

Mar. 31, 2010

Shares issued, per share (in Dollars per share) $ 0.0001 $ 0.0001 $ 0.0001

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

XML 27 R35.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stockholders' Equity (Deficit) (Detail) - Restricted Stock Activity
3 Months Ended

Mar. 31, 2013

Restricted shares issued as of December 31, 2012 13,456,667

Granted during three months ended March 31, 2013 0

Forfeited during three months ended March 31, 2013 0

Total Restricted Shares Issued at March 31, 2013 13,456,667

Vested at March 31, 2013 (160,412)

Unvested restricted shares as of March 31, 2013 13,296,255

X

- Definition

The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(e)

-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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(1)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(i)-(ii)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(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 Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(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.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(2)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares reserved for issuance under non-option equity instrument agreements awarded that validly exist and are outstanding, including vested instruments.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(ii)

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

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of shares issued during the period, including shares forfeited, as a result of Restricted Stock Awards.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-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 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 4: 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_StockIssuedDuringPeriodSharesRestrictedStockAwardGross

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 28 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stockholders' Equity (Deficit) (Tables)
3 Months Ended

Mar. 31, 2013

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

Assumptions used for employee stock options:

Risk-free interest rate

0

.77 to .86%

Dividend Yield

0%

Stock price Volatility

20% - 37%

Expected Life

5.75 years

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

Outstanding

Weighted Average

Options

Exercise Price

Balance, December 31, 2012

9,460,543

$ 0.2498

Granted

5,218,530

$ 0.2383

Exercised

0

0

Cancelled

0

0

Balance, March 31, 2013

14,679,073

$ 0.2457

Exercisable at 3/31/13

7,546,659

0.1982

Non-vested at 3/31/13

7,132,414

$ 0.2960

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

Restricted Shares Activity:

Restricted shares issued as of December 31, 2012

13,456,667

Granted during three months ended March 31, 2013

0

Forfeited during three months ended March 31, 2013

0

Total Restricted Shares Issued at March 31, 2013

13,456,667

Vested at March 31, 2013

(160,412)

Unvested restricted shares as of March 31, 2013

13,296,255

X

- Definition

Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

+ References

No definition available.

+ Details

Name: us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

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

+ Details

Name: us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

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

+ Details

Name: us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 29 R36.htm IDEA: XBRL DOCUMENT v2.4.0.6

Related Party Transactions (Detail) (Related Party [Member], USD $)
0 Months Ended 3 Months Ended

Nov. 09, 2012

Mar. 31, 2013

Related Party [Member]

Debt Instrument, Convertible, Effective Interest Rate 8.00%

Debt Conversion, Original Debt, Amount (in Dollars) $ 545,958

Debt Conversion, Converted Instrument, Expiration or Due Date Mar. 31, 2013

Conversion of Stock, Shares Issued (in Shares) 3,686,634

Debt Instrument, Convertible, Conversion Price (in Dollars per share) $ 0.15

X

- Definition

The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in 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 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-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_ConversionOfStockSharesIssued1

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Expiration, mandatory redemption, or due date, in CCYY-MM-DD format, of the financial instrument issued in exchange for the original debt being converted in a noncash or part noncash transaction.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-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 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

+ Details

Name: us-gaap_DebtConversionConvertedInstrumentExpirationOrDueDateDayMonthAndYear

Namespace Prefix: us-gaap_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in 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 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-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 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

+ Details

Name: us-gaap_DebtConversionOriginalDebtAmount1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The price per share of the conversion feature embedded in the debt instrument.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 20

-Section 50

-Paragraph 5

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6928298&loc=SL6031898-161870

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number APB14-1

-Paragraph 32

-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_DebtInstrumentConvertibleConversionPrice1

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The effective interest rate on the liability component of convertible debt instrument which may be settled in cash upon conversion, including partial cash settlement.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 20

-Section 50

-Paragraph 6

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6928298&loc=SL6036836-161870

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number APB14-1

-Paragraph 33

-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.

+ Details

Name: us-gaap_DebtInstrumentConvertibleEffectiveInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

XML 30 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6

Summary of Significant Accounting Policies (Detail) (USD $)
3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Finite-Lived Intangible Asset, Useful Life 5 years

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares) 9,070,855 4,915,325

Cash, FDIC Insured Amount (in Dollars) $ 250,000

Marketing and Advertising Expense (in Dollars) $ 19,470 $ 4,535

Minimum [Member]

Property, Plant and Equipment, Useful Life 3 years

Maximum [Member]

Property, Plant and Equipment, Useful Life 5 years

X

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 07-4

-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

-Glossary Diluted Earnings Per Share

-URI http://asc.fasb.org/extlink&oid=6510752

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Contingent Stock Agreement

-URI http://asc.fasb.org/extlink&oid=6508534

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Antidilution

-URI http://asc.fasb.org/extlink&oid=6505113

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 171

-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 Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 13, 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.

+ Details

Name: us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation.

+ References

No definition available.

+ Details

Name: us-gaap_CashFDICInsuredAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetUsefulLife

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition

The total expense recognized in the period for promotion, public relations, and brand or product advertising.

+ 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 210.5-03.4)

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

+ Details

Name: us-gaap_MarketingAndAdvertisingExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

No definition available.

+ Details

Name: us-gaap_PropertyPlantAndEquipmentUsefulLife

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

XML 31 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 32 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended 43 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss $ (970,200) $ (1,359,215) $ (8,332,736)

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

Depreciation and amortization expense 68,229 55,341 995,941

Amortization of vested restricted stock and options and Deferred compensation 306,861 763,481 2,523,499

(Increase) decrease in assets:

Accounts receivable 43,868 32,200 0

Prepaid expenses and other current assets (15,936) (2,841) (18,988)

Increase (decrease) in liabilities:

Accounts payable (9,312) 46,003 75,635

Accounts payable-affiliate (196,695) 21,958

Accrued expenses 253,587 (58,947) 443,682

Deferred revenue (10,000) (3,284)

Cash used in operating activities (332,902) (723,957) (4,291,009)

CASH FLOWS FROM INVESTING ACTIVITIES

Cash paid for software development (58,338) (176,973) (1,232,762)

Cash paid for purchases of fixed assets (23,781)

Cash used in investing activities (58,338) (176,973) (1,256,543)

CASH FLOWS FROM FINANCING ACTIVITIES

Contributed capital received (155) 1,170

Increase in notes payable 207,036 350,693 1,667,995

Purchase of common stock 388,873

Purchase of preferred stock 200,000

Conversion of Notes Payable to equity 552,994 200,155 200,000

Conversion of AP to equity 30,000 3,154,108

Cash provided by financing activities 237,036 550,693 5,612,146

Net increase in cash (154,205) (350,237) 64,593

Cash at beginning of year 218,798 371,392

Cash at end of year 64,593 21,155 64,593

SUPPLEMENTAL INFORMATION:

Cash paid for interest 3,000 3,000

Cash paid for taxes

Non-cash investing and financing activities:

Affiliate payable converted to equity 552,904 774,862

Affiliate payable converted to note payable $ 344,993 $ 344,993 $ 890,951

X

- Details

Name: bcyp_AdjustmentsToReconcileNetLossToNetCashUsedInOperatingActivitiesAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Represent the value of the payables that has been converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References

No definition available.

+ Details

Name: bcyp_AffiliatePayableConvertedToEquity

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Amortization of vested restricted stock and options and deferred compensation.

+ References

No definition available.

+ Details

Name: bcyp_AmortizationOfVestedRestrictedStockAndOptionsAndDeferredCompensation

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: bcyp_CashFlowsFromFinancingActivitiesAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: bcyp_CashFlowsFromInvestingActivitiesAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: bcyp_CashFlowsFromOperatingActivitiesAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: bcyp_IncreaseDecreaseInAssetsAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: bcyp_IncreaseDecreaseInLiabilitiesAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: bcyp_NonCashInvestingAndFinancingActivitiesAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The cash inflow associated with the amount of accounts payable related to affiliates being converted into equity during the reporting period.

+ References

No definition available.

+ Details

Name: bcyp_ProceedsFromConversionOfAccountsPayableAffiliateToEquity

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow associated with the amount of notes payable related to affiliates being converted into equity during the reporting period.

+ References

No definition available.

+ Details

Name: bcyp_ProceedsFromConversionOfNotesPayableAffiliateToEquity

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: bcyp_SupplementalInformationAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

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

The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in 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 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-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 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

+ Details

Name: us-gaap_DebtConversionConvertedInstrumentAmount1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

+ References

Reference 1: 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_DepreciationDepletionAndAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

Reference 2: 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 3: 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 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 27

-Subparagraph f

-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_IncomeTaxesPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount 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.

+ 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_IncreaseDecreaseInAccountsPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the obligations due for goods and services provided by the following types of related parties: a parent company and its subsidiaries, subsidiaries of a common parent, an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.

+ 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_IncreaseDecreaseInAccountsPayableRelatedParties

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

+ 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_IncreaseDecreaseInAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.

+ 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_IncreaseDecreaseInAccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period, excluding the portion taken into income, in the liability reflecting revenue yet to be earned for which cash or other forms of consideration was received or recorded as a receivable.

+ 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_IncreaseDecreaseInDeferredRevenue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.

+ 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_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets

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

Amount of net cash from (used in) the entity's financing activities, excluding cash flows derived by the entity from its discontinued operations.

+ 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

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of net cash from (used in) the entity's investing activities, excluding cash flows derived by the entity from its discontinued operations.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-Footnote 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 2: 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 3: 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 4: 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_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of net cash from (used in) the entity's continuing operations, excluding cash flows derived by the entity from its discontinued operations.

+ References

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-Footnote 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 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 Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

Reference 5: 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_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

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

- Definition

The cash outflow to reacquire common stock during the period.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 20

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3291-108585

+ Details

Name: us-gaap_PaymentsForRepurchaseOfCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow to reacquire preferred stock during the period.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 20

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3291-108585

+ Details

Name: us-gaap_PaymentsForRepurchaseOfPreferredStockAndPreferenceStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible 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_PaymentsToAcquireProductiveAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow associated with the development or modification of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization.

+ 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_PaymentsToDevelopSoftware

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow associated with the amount received by a corporation from a shareholder during the period.

+ References

Reference 1: 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 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 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 4: 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

+ Details

Name: us-gaap_ProceedsFromContributedCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from a borrowing supported by a written promise to pay an obligation.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 19

-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.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromNotesPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 33 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)

Mar. 31, 2013

Dec. 31, 2012

Property and equipment, accumulated depreciation (in Dollars) $ 8,417 $ 7,153

Capitalized software development costs, accumulated amortization (in Dollars) 419,923 352,957

Notes payable-affiliate, discount (in Dollars) $ 244,705

Note payable - debentures, discount (in Shares) 200,535 213,500

Series A Convertible Preferred stock, par value (in Dollars per share) $ 0.0001 $ 0.0001

Series A Convertible Preferred stock, Authorized shares (in Shares) 5,000,000 5,000,000

Series A Convertible Preferred stock, issued shares (in Shares) 1,700,000 1,700,000

Series A Convertible Preferred stock, outstanding shares (in Shares) 1,700,000 1,700,000

Common stock, par value (in Dollars per share) $ 0.0001 $ 0.0001

Common stock, Authorized shares (in Shares) 680,000,000 680,000,000

Common stock, issued shares (in Shares) 125,135,113 125,135,113

Common stock, outstanding shares (in Shares) 125,135,113 125,135,113

X

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 210.5-02.14)

-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 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

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

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs.

+ References

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

-Publisher FASB

-Name Implementation Guide (Q and A)

-Number FAS86

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 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_CapitalizedComputerSoftwareAccumulatedAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

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

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

Reference 1: 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 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 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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

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 50

-Paragraph 2

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

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The amount of debt discount (net of debt premium) that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28555-108399

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28567-108399

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 6: 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 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 21

-Paragraph 20

-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_DebtInstrumentUnamortizedDiscountPremiumNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

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

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

+ 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_PreferredStockSharesOutstanding

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 34 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6

Commitments and Contingencies
3 Months Ended

Mar. 31, 2013

Commitments and Contingencies Disclosure [Text Block]
10. Commitments and Contingencies

The Company leases office space under a month to month operating lease with no minimum future rental payments. The operating lease does not involve contingent liabilities. Rental expense under the operating lease totaled $9,978 and $0 for the three months ended March 31, 2013 and 2012, respectively.

.

From time to time, the Company is involved in various legal matters in the ordinary course of business. In the opinion of management the ultimate liability, if any resulting from such legal matters will not have a material effect on the Company’s financial position or results of operations.

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

XML 35 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6

Document And Entity Information
3 Months Ended

Mar. 31, 2013

May 13, 2013

Document and Entity Information [Abstract]

Entity Registrant Name BLUE CALYPSO, INC.

Document Type 10-Q

Current Fiscal Year End Date --12-31

Entity Common Stock, Shares Outstanding 132,838,336

Amendment Flag false

Entity Central Index Key 0001399587

Entity Current Reporting Status Yes

Entity Voluntary Filers No

Entity Filer Category Smaller Reporting Company

Entity Well-known Seasoned Issuer No

Document Period End Date Mar. 31, 2013

Document Fiscal Year Focus 2013

Document Fiscal Period Focus Q1

X

- Details

Name: bcyp_DocumentAndEntityInformationAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

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

XML 36 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6

Subsequent Events
3 Months Ended

Mar. 31, 2013

Subsequent Events [Text Block]
11. Subsequent Events

The Company evaluated events or transactions occurring after March 31, 2013, the balance sheet date, through May 15, 2013, the date the financial statements were available to be issued, and determined any events or transactions which could impact the financial statements as of and for the three months ended March 31, 2013.

On May 6, 2013, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued and sold a 10% Convertible Debenture in the principal amount of $2,400,000 (the “Debenture”) and 1,200,000 shares of common stock in consideration of gross proceeds to the Company of $2,400,000. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of the Company’s common stock at a conversion price of $0.25 per share.

On April 29, 2013, the Company entered into a series of agreements with the LMD, the holder of its 8% Senior Secured Convertible Debentures The Debentures were due on November 30, 2012. As of April 29, 2013, the aggregate amount outstanding under the Debentures, including all accrued and unpaid interest and fees, was $600,000. Pursuant to Amendment No. 1 to 8% Senior Secured Convertible Debentures, the conversion price of the Debentures was amended such that the aggregate amount outstanding under the Debentures will be convertible into an aggregate of 20,000,000 shares of the Company’s common stock. The issuance of the Conversion Shares will not result in any dilution to the existing stockholders of the Company as the Company’s Founder and Chief Technology Officer, Andrew Levi, has agreed to cancel and return to treasury 20,000,000 shares of common stock currently held by him in connection with this transaction. LMD also agreed to immediately terminate the Security Agreement dated April 19, 2012 by and between the Company, the Company’s subsidiaries and the LMD, the Intellectual Property Security Agreement dated April 19, 2012 by and between the Company, the Company’s subsidiaries and the LMD, and the Subsidiary Guarantee executed by the Company’s subsidiary, Blue Calypso, LLC, and all of the security interests created thereby. The maturity dates of the Debentures were extended to June 30, 2013.

In connection with the Amendment to 8% Debentures, the Company and the LMD also agreed to amend the terms of certain warrants currently held by LMD. The Company agreed to extend the maturity date of the warrants originally issued to LMD in September 2011 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants. Pursuant to Amendment to the Common Stock Purchase Warrant, the Company agreed to extend the maturity date of the warrants originally issued to the LMD in April 2012 to April 30, 2018 and to extend the anti-dilution protection of such warrants for the life of the warrants.

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 37 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 43 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Mar. 31, 2013

REVENUE $ 10,000 $ 584 $ 136,211

COST OF REVENUE 4,323 92,707 270,856

GROSS LOSS 5,677 (92,123) (134,645)

OPERATING EXPENSES

Sales and marketing 125,957 243,425 1,414,311

General and administrative 445,451 184,525 3,026,481

Other operating expenses 41,506 778,101 2,338,926

Depreciation and Amortization 333,585 55,341 1,266,764

TOTAL OPERATING EXPENSES 946,499 1,261,392 8,046,482

LOSS FROM OPERATIONS (940,822) (1,353,515) (8,181,127)

OTHER INCOME (EXPENSE)

Interest income 0 0 15

Interest expense (29,378) (5,700) (151,624)

TOTAL OTHER INCOME (EXPENSE) (29,378) (5,700) (151,609)

LOSS BEFORE INCOME TAX PROVISION (970,200) (1,359,215) (8,332,736)

INCOME TAX PROVISION

NET LOSS $ (970,200) $ (1,359,215) $ (8,332,736)

Basic and Diluted (in Dollars per share) $ (0.01) $ (0.01)

Basic and Diluted (in Shares) 130,893,388 127,003,882

X

- Details

Name: bcyp_OtherIncomeExpenseAbstract

Namespace Prefix: bcyp_

Data Type: xbrli:stringItemType

Balance Type: na

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 current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

+ References

Reference 1: 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 2: 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 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

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

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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_DepreciationAndAmortization

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

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ 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 210.5-03.4)

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

+ Details

Name: us-gaap_GeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

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

Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

+ References

Reference 1: 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)(1)(i))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Subparagraph 1(i)

-Article 4

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

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

- Definition

The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).

+ 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 210.5-03.7)

-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 7

-Article 5

+ Details

Name: us-gaap_NonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

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

- Definition

The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.3)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 3

-Article 5

+ Details

Name: us-gaap_OtherCostAndExpenseOperating

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

+ 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_Revenues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate total amount of expenses directly related to the marketing or selling of products or services.

+ References

No definition available.

+ Details

Name: us-gaap_SellingAndMarketingExpense

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 38 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Tax Provision
3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Text Block]
5. Income Tax Provision

The company’s income taxes are recorded in accordance with ASC 740 “Income Taxes”. The tax effects of the Company’s temporary differences that give rise to significant portions of the deferred tax assets as of March 31, 2013 and 2012 consisted of net operating losses totaling $970,200 and $1,359,215 which were fully reserved. Deferred tax assets and liabilities are computed by applying the effective U.S. federal and state income tax rate to the gross amounts of temporary differences and other tax attributes.

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. At March 31, 2013 and 2012, the Company believed it was more likely than not that future tax benefits from net operating loss carry-forwards and other deferred tax assets would not be realizable through generation of future taxable income and accordingly deferred tax assets are fully reserved.

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 39 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangibles
3 Months Ended

Mar. 31, 2013

Intangible Assets Disclosure [Text Block]
4. Intangibles

Intangible assets consist of the following at March 31, 2013 and December 31, 2012:

3/31/2013

12/31/2012

Capitalized Software Development Costs

$

1,334,745

$

1,276,406

Less: Accumulated amortization

(419,923)

(352,957)

Net capitalized development costs

$

914,822

$

923,449

The capitalized software development costs include $-0- interest capitalized for the three months ended March 31, 2013 and 2012, respectively. The amortization expense relating to the capitalized development costs was $66,965 and $54,152 for the three months ended March 31, 2013 and 2012, respectively. Amortization for the next five years is estimated to be as follows:

2013

$

264,952

2014

262,063

2015

221,762

2016

126,813

2017

36,862

Thereafter

2,370

Total

$

914,822

X

- Definition

The entire disclosure for all or part of the information related to intangible assets.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 44, 45, 46

-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 350

-SubTopic 30

-Section 50

-Paragraph 2

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16373-109275

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275

+ Details

Name: us-gaap_IntangibleAssetsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 40 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Organization and Nature of Business (Detail)

Mar. 31, 2013

Noncontrolling Interest, Ownership Percentage by Parent 100.00%

X

- Definition

The parent entity's interest in net assets of the subsidiary, expressed as a percentage.

+ References

No definition available.

+ Details

Name: us-gaap_MinorityInterestOwnershipPercentageByParent

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

XML 41 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6

Accounting Policies, by Policy (Policies)
3 Months Ended

Mar. 31, 2013

Development Stage Company, Policy [Policy Text Block]
Development Stage Company

The Company is a development stage company as defined by ASC 915 Development Stage Entities and is still devoting substantial efforts on establishing the business. Its principal operations have commenced but there has been no significant revenue thus far. All losses accumulated since inception, have been considered as part of the Company’s development stage activities.

Business Description and Basis of Presentation [Text Block]
Basis of Presentation

The financial statements are stated in U.S. dollars and include the accounts of Blue Calypso, Inc. and BCHI which were merged effective December 16, 2011. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.

Segment Reporting, Policy [Policy Text Block]
Segments

The Company operates in a single segment.

Use of Estimates, Policy [Policy Text Block]
Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the realization of capitalized software and the realization of deferred tax assets. Actual results may differ from these estimates.

Revenue Recognition, Policy [Policy Text Block]
Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 605 “Revenue Recognition”, when persuasive evidence of an arrangement exists, the fee is fixed or determinable, delivery of the product has occurred or services have been rendered and collectability is reasonably assured. Revenue includes fees received from customers for advertising and marketing services provided by the Company and is recognized as earned when brand loyalists personally endorse and share the advertising campaigns with others in their digital social stream.

Cash and Cash Equivalents, Policy [Policy Text Block]
Cash and Cash Equivalents

Cash and cash equivalents consist of cash held in bank demand deposits. The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.

Property, Plant and Equipment, Policy [Policy Text Block]
Property and Equipment and Long-Lived Assets

Property and equipment consists of office equipment and is recorded at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which for office equipment is three to five years. Expenditures for major renewals and betterments that extend the useful lives of the property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.

Intangible Assets, Finite-Lived, Policy [Policy Text Block]
Intangible Assets

Software development costs are accounted for in accordance with FASB ASC 350-40, Intangibles – Goodwill and Other: Internal Use Software. According to ASC 350-40 capitalization of costs shall begin when both of the following occur: a) preliminary project stage is completed, b) management, with the relevant authority, implicitly or explicitly authorizes and commits to funding a computer software project and it is probable that the project will be completed and the software will be used to perform the function intended. The costs capitalized include fees paid to third parties for services provided to develop the software during the application development stage, payroll and payroll-related costs such as costs of employee benefits for employees who are directly associated with and who devote time to the internal-use computer software project on activities that include coding and testing during the application development stage and interest costs incurred while developing internal-use computer software (in accordance with ASC 835-20). Once the software is ready for its intended use, the costs are amortized using straight-line method over the estimated useful life of up to five years. The unamortized capitalized cost of the software is compared annually to the net realizable value. The amount by which the unamortized capitalized costs of the internal use software exceed the net realizable value of that asset is written off.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]
Impairment of Long-lived Tangible Assets and Definite-Lived Intangible Assets

Long-lived tangible assets and definite lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. Recoverability of assets held and used is generally measured by a comparison of the carrying amount of an asset to undiscounted future net cash flows expected to be generated by that asset. If it is determined that the carrying amount of an asset may not be recoverable, an impairment loss is recognized for the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Fair Value Measurement, Policy [Policy Text Block]
Fair Value Measurements

The company has adopted ASC Topic 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. The carrying amounts of accounts receivable and accounts payable of the Company approximate fair value because of the short maturity of these instruments. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for the asset or liability.

Income Tax, Policy [Policy Text Block]
Income Taxes

Income taxes are accounted for using the asset and liability method pursuant to the authoritative guidance on Accounting for Income Taxes. Deferred taxes are recognized for the tax consequences of "temporary differences" by applying enacted statutory tax rates applicable to future years to differences between the financial statement and carrying amounts and the tax bases of existing assets and liabilities. The effect on deferred taxes for a change in tax rates is recognized in income in the period that includes the enactment date. The Company recognizes future tax benefits to the extent that realization of such benefits is more likely than not.

The Company follows the authoritative guidance prescribing comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that it has taken or expects to take on a tax return. This guidance requires that a company recognize in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement.

Earnings Per Share, Policy [Policy Text Block]
Loss per Share

We have presented basic loss per share, computed on the basis of the weighted average number of common shares outstanding during the year, and diluted loss per share, computed on the basis of the weighted average number of common shares and all potentially dilutive common shares outstanding during the year. Potential common shares result from stock options, vesting of restricted stock grants and convertible notes. However, for the years presented, all outstanding stock options, restricted stock grants and convertible notes are anti-dilutive due to the losses incurred. Anti-dilutive common stock equivalents of 9,070,855 and 4,915,325 shares were excluded from the loss per share computation for three months ended March 31, 2013 and 2012, respectively.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]
Stock-Based Compensation

The Company granted stock options and restricted stock as compensation to employees and directors. Compensation expense is measured in accordance with FASB ASC 718 (formerly SFAS No. 123R), Compensation - Stock Compensation. Compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.

Concentration Risk, Credit Risk, Policy [Policy Text Block]
Concentrations of Credit Risk

Significant concentrations of credit risk may arise from the Company’s cash maintained in the bank. The Company maintains cash in quality financial institution, however, at times, cash balance may exceed the federal deposit insurance limits (FDIC limits). As of March 31, 2013 and 2012, the cash balance with the bank did not exceed the $250,000 FDIC limit.

Advertising Costs, Policy [Policy Text Block]
Advertising and Marketing

The Company's advertising and marketing costs, which consist primarily of marketing and trade show costs, business development and printed promotional and sales presentation materials, are charged to expense when incurred. The advertising and marketing expense was $19,470 and $4,535 for the three months ended March 31, 2013 and 2012, respectively.

New Accounting Pronouncements, Policy [Policy Text Block]
Recent Accounting Pronouncements

In July 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-06-Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods ending after December 31, 2013. We do not expect this ASU 2012-06 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows.

In December 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-10-Property, Plant, and Equipment (Topic 360): De-recognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods after June 15, 2012. We do not expect this ASU 2012-10 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows

X

- Definition

Disclosure of accounting policy for the company's development stage.

+ References

No definition available.

+ Details

Name: bcyp_DevelopmentStage.CompanyPolicyTextBlock

Namespace Prefix: bcyp_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-URI http://asc.fasb.org/subtopic&trid=2127066

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 02-16

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-Section 55

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-7

-Paragraph 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.

+ Details

Name: us-gaap_AdvertisingCostsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

+ References

No definition available.

+ Details

Name: us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References

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

-Publisher SEC

-Name Financial Reporting Release (FRR)

-Number 203

-Paragraph 02-03

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

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 8, 9, 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 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher AICPA

-Name Technical Practice Aid (TPA)

-Number 2110

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 305

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2122427

+ Details

Name: us-gaap_CashAndCashEquivalentsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for credit risk.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 825

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61044-112788

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

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number SOP94-6-1

-Paragraph 7, 11

-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 Statement of Financial Accounting Standard (FAS)

-Number 113

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 55

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14537-108613

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 825

-Section 55

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6487554&loc=d3e32600-158583

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 55

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14489-108613

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15A

-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 AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 14

-Subparagraph m

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 21

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13531-108611

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 825

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61082-112788

+ Details

Name: us-gaap_ConcentrationRiskCreditRisk

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 6, 8-16, 60

-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 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2144384

+ Details

Name: us-gaap_EarningsPerSharePolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for fair value measurements, which may include, but is not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 35

-Paragraph 18G

-URI http://asc.fasb.org/extlink&oid=15229074&loc=SL7494712-110257

+ Details

Name: us-gaap_FairValueMeasurementPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 7-15, 26, 30-37

-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 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section CC

-Subsection 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2155824

+ Details

Name: us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 17

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319

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

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 20

-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 740

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 4

-Paragraph 11

-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 740

-SubTopic 10

-Section 50

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 6-34, 43, 47, 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 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 954

-SubTopic 740

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 30

-URI http://asc.fasb.org/subtopic&trid=2144749

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2144681

+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for finite-lived intangible assets. This accounting policy also might address: (1) the amortization method used; (2) the useful lives of such assets; and (3) how the entity assesses and measures impairment of such assets.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 11-15

-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

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-URI http://asc.fasb.org/subtopic&trid=2144471

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 7-18, 22

-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_IntangibleAssetsFiniteLivedPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of the adoption of new accounting pronouncements that may impact the entity's financial reporting.

+ References

No definition available.

+ Details

Name: us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.

+ 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 210.5-02.13(a))

-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 360

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2155824

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 12, 13

-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 34

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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.

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section C

-Paragraph 5

-Chapter 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 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 7

-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_PropertyPlantAndEquipmentPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8, 12, 13

-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 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

+ Details

Name: us-gaap_RevenueRecognitionPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for segment reporting.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

+ Details

Name: us-gaap_SegmentReportingPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2228939

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 06-11

-Paragraph 7

-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 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-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 Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b),(f)

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

+ Details

Name: us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 11, 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 FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592

+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 42 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6

Related Party Transactions
3 Months Ended

Mar. 31, 2013

Related Party Transactions Disclosure [Text Block]
8. Related Party Transactions

Aztec Systems, Inc. (“Aztec”) was an affiliate of the Company that provides administrative and technical support services to the Company. The majority owner of Aztec was also the majority stockholder of the Company until the date of sale of Aztec on June 15, 2012.

On November 9, 2012, the Company entered into an exchange agreement with Aztec, pursuant to which the Company and Aztec agreed to exchange its note payable to Aztec and the Company's existing accounts payable to Aztec for an 8% Convertible Note in the original principal amount of $545,958. The 8% Convertible Note was due on March 31, 2013. Pursuant to the exchange agreement, the Company agreed to register the shares of Common Stock issuable upon conversion of the 8% Convertible Note and an aggregate of 3,686,634 shares of Common Stock currently held by Aztec on or before December 31, 2012. The 8% Convertible Note was convertible into shares of the Company's Common Stock at a conversion price equal to the greater of: (i) $0.15 per share or (ii) the price per share at which Common Stock is sold in a subsequent financing. Upon effectiveness of the registration statement covering the resale of such shares, the 8% Convertible Note automatically converted into shares of the Company's Common Stock at the applicable conversion price. As per the above agreement, the 8% Convertible Note was converted to Common Stock on February 12, 2013 upon effectiveness of the Company's Registration Statement on Form S-1.

X

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 7: 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.(k))

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Article 4

+ Details

Name: us-gaap_RelatedPartyTransactionsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 43 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6

Long Term Debt - Notes Payable
3 Months Ended

Mar. 31, 2013

Long-term Debt [Text Block]
6. Long Term Debt - Notes Payable

On November 9, 2012, the Company entered into the exchange agreement with Aztec, pursuant to which the Company and Aztec agreed to exchange the Note and the Company's existing accounts payable to Aztec for an 8% Convertible Note in the original principal amount of $545,958. The 8% Convertible Note is due on March 31, 2013. Pursuant to the exchange agreement, the Company agreed to register the shares of Common Stock issuable upon conversion of the 8% Convertible Note and an aggregate of 3,733,428 shares of Common Stock currently held by Aztec on or before December 31, 2012. The 8% Convertible Note is convertible into shares of the Company's Common Stock at a conversion price equal to the greater of: (i) $0.15 per share or (ii) the price per share at which Common Stock is sold in a subsequent financing. Upon effectiveness of the registration statement covering the resale of such shares, the 8% Convertible Note automatically convert into shares of the Company's Common Stock at the applicable conversion price. Per the above agreement, the note converted to equity on February 12, 2013.

The note was determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.40 per share and the exercise price of $0.15 per share. In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital. A discount of $341,224 was recorded at issuance and amortization expense of $96,519 was recognized for the year ended December 31, 2012. The note balance was $301,253 net of discount of $244,705 at December 31, 2012. Amortization of the balance of the discount, $244,205 was recognized for the three months ended March 31, 2013.

On April 19, 2012, the Company entered into a securities purchase agreement with an existing stockholder (the “Buyer”), pursuant to which the Company issued (i) a senior secured 8% convertible debenture convertible into shares of the Company at $0.10 per share in the original aggregate principal amount of $35,000 and (ii) a warrant to purchase 6,500,000 shares of common stock at $0.10 per share, and the Buyer covenanted to purchase up to an additional $465,000 of senior secured convertible debentures in a series of four closings at such times as may be designated by the Company in its sole discretion through November 30, 2012. The convertible debentures matured on November 30, 2012 and bear interest at a rate of 8%. A discount of $416,528 was recorded for the warrant fair market value and amortization expense was fully recognized in the amounts of $416,528 and $0 for the three months ended December 31, 2012, and 2011, respectively. The unamortized discount balance was $0 as of December 31, 2012 and December 31, 2011, respectively. The outstanding principal of the convertible debentures was $465,000 as of December 31, 2012. The debentures were determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.71 per share and the exercise price of $0.10 per share.

In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital. A discount of $48,472 was recorded at issuance and amortization expense of $48,472 was recognized for the year ended December 31, 2012. An additional $50,000 was loaned as part of this agreement during the three months ended March 31, 2012. The note balance was $515,000 net of discount of $0 at March 31, 2013.

On November 15, 2012, the Company commenced a private offering of up to $3,000,000 of units at a purchase price of $50,000 per unit pursuant to the Securities Purchase Agreement dated November 15, 2012 (the “Purchase Agreement”). Each Unit consists of a 10% Convertible Debenture in the principal amount of $50,000 (the “Debenture”) and 12,500 shares of the Company’s common stock. The Debenture bears interest at a rate of 10% per annum, is due two years from the issuance date and is convertible into shares of the Company’s common stock at a conversion price of $0.20 per share. As of December 31, 2012, we have issued and sold an aggregate of 9 units totaling $450,000. The debentures were determined to have an embedded beneficial conversion feature (“BCF”) under the provisions of FAS ASC 470-20, “Debt with Conversion and Other Options” based on the issue date market value of $0.40 per share and the exercise price of $0.20 per share. In accordance with ASC 470-20, an embedded beneficial conversion feature shall be recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid capital. A discount of $225,000 was recorded at issuance and amortization expense of $11,500 was recognized for the year ended December 31, 2012. For the quarter ended March 31, 2013 an additional $150,000 of debentures were issued and a discount of $16,667 was recorded. Additionally, amortization of $29,632 was recorded. The note balance was $399,465 net of discount of $200,535 at March 31, 2013.

X

- Definition

The entire disclosure for long-term debt.

+ 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_LongTermDebtTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 44 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stockholders' Equity (Deficit)
3 Months Ended

Mar. 31, 2013

Stockholders' Equity Note Disclosure [Text Block]
7. Stockholders’ Equity (Deficit)

On June 13, 2012, the Company commenced a private placement of up to $10,000,000 of Units, at a purchase price of $1.00 per Unit. Each Unit consists of: (i) two shares of Common Stock and (ii) a warrant to purchase one share of the Company’s Common Stock (the “Warrant”). The Warrant is exercisable for a term of two years at an exercise price of $0.75 per share. As of October 14, 2012, the termination date of the offering, we issued and sold an aggregate of 445,000 Units in consideration of gross proceeds of $445,000.

As a result, the Company issued an aggregate of 890,000 shares of common stock and warrants to purchase an aggregate of 890,000 shares of Common Stock. WFG Investments, Inc. (“WFG”) acted as placement agent in connection with the Private Placement and received a commission equal to 10% of any subscriptions received and warrants to purchase 3% of the number of shares of common stock included in the Units sold in the Private Placement. As December 31, 2012, WFG received a cash fee of $44,500 and warrants to purchase 26,700 shares of common stock.

In April 2012, the Company entered into a stockholder’s agreement with Andrew Levi, our Chief Technology Officer, whereby Mr. Levi agreed to place 25,000,000 shares of Common Stock held by him in escrow for a period of one year. In the event that the Company issues shares of Common Stock in a financing transaction or in connection with the hiring or retention of senior management or directors during such period of time, the corresponding number of escrowed shares will be cancelled and returned to the Company’s treasury.

On September 1, 2011 and as part of the reverse merger, the Company issued convertible promissory notes (the “Promissory Notes”) to two accredited investors in a private placement transaction (the “Private Placement”) pursuant to a Securities Purchase Agreement (the “Securities Purchase Agreement”) in the aggregate principal amount of One Million Five Hundred Thousand Dollars ($1,500,000) and five-year warrants (the “Warrants”) to purchase up to 22,091,311 shares of the Company’s common stock at an exercise price of $0.10 per share. The notes are due December 1, 2012 and accrue no interest. The Promissory Notes are automatically convertible at $1 into One Million Five Hundred Thousand (1,500,000) shares of the Company’s Series A Convertible Preferred Stock (“Series A Preferred”) immediately upon the creation of the Series A Preferred by the Company. The Series A Preferred stock was approved October 17, 2011 and the notes were immediately converted into 1,500,000 preferred shares. The Series A Preferred shares are convertible into shares of the Company’s common stock at a conversion rate of $0.0679 per share or 22,091,311 common shares. The conversion of preferred into common stock is limited to the extent that the beneficial owners own greater that 4.99% of the Company’s common stock.

During the three months ended March 31, 2012, the investor completed the purchase of the additional 200,000 shares of Series A Preferred and warrants to purchase an additional 2,945,509 shares of common stock. The conversion of Series A Preferred into common stock and exercise of warrants is limited to the extent that the beneficial owners own greater that 4.99% of the Company’s common stock.

Blue Calypso, Inc. is authorized to issue 685,000,000 shares of capital stock: 680,000,000 shares of common stock with voting rights at a par value of $.0001 and 5,000,000 shares of Series A Convertible Preferred Stock, also at $.0001 par value per share. There were 125,135,112 shares of common stock issued and outstanding as of March 31, 2013. There were 1,700,000 shares of preferred stock were issued and outstanding as of March 31, 2013. The Company did not make or declare any distributions to shareholders during the quarter ended March 31, 2013 or March 31, 2012.

Long-Term Incentive Plan

The stockholders approved the Blue Calypso, Inc. 2011 Long-Term Incentive Plan (the “Plan”) on September 9, 2011. The Plan provides for the granting of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance awards, dividend equivalent rights, and other awards which may be granted singly, in combination, or in tandem, and which may be paid in cash or shares of common stock. Subject to certain adjustments, the maximum number of shares of common stock that may be delivered pursuant to awards under the Plan is 35,000,000 shares.

Stock Options

During the three months ended March 31, 2013, the Company granted options to purchase 5,218,530 shares of the Company’s common stock to employees, non-employee board members and other consultants under the Plan.

During 2012 the Company granted options to purchase 9,873,543 shares of the Company’s common stock to employees, non-employee board members and other consultants under the Plan

The options vest under a number of different vesting schedules. The fair value for the Company’s options were estimated at the date of grant using the Black-Scholes option pricing model with the weighted average assumptions as noted in the following table. The Black-Scholes option valuation model incorporate ranges of assumptions for inputs, and those ranges are disclosed below. Expected volatilities are based on similar industry-sector indices.

The expected life of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free interest rate assumption is based on market yield on U.S. Treasury securities at 5-year constant maturity, quoted on investment basis determined at the date of grant.

Assumptions used for employee stock options:

Risk-free interest rate

0

.77 to .86%

Dividend Yield

0%

Stock price Volatility

20% - 37%

Expected Life

5.75 years

Using the valuation assumptions noted above, the Company estimated the value of stock options granted to be $549,926 and $1,953,072 for the three months ended March 31, 2013 and 2012, respectively. The 4,578,530 of the March 31, 2013 options were granted February 21, 2013 when the stock price was at $0.24 per share. The value of these options is being amortized to stock-based compensation expense annually over their three year vesting period. The stock-based compensation expense recorded was $41,506 and $763,480 during the three months ended March 31, 2013 and 2012, respectively. The following table summarizes the stock option activity as of March 31, 2013:

Outstanding

Weighted Average

Options

Exercise Price

Balance, December 31, 2012

9,460,543

$ 0.2498

Granted

5,218,530

$ 0.2383

Exercised

0

0

Cancelled

0

0

Balance, March 31, 2013

14,679,073

$ 0.2457

Exercisable at 3/31/13

7,546,659

0.1982

Non-vested at 3/31/13

7,132,414

$ 0.2960

Restricted Stock

The restricted stock granted prior to the reverse merger transaction, have been retroactively restated as capital stock shares reflecting the exchange ratio in the Merger.

The following table summarizes the restricted stock activity for the three months ended March 31, 2013:

Restricted Shares Activity:

Restricted shares issued as of December 31, 2012

13,456,667

Granted during three months ended March 31, 2013

0

Forfeited during three months ended March 31, 2013

0

Total Restricted Shares Issued at March 31, 2013

13,456,667

Vested at March 31, 2013

(160,412)

Unvested restricted shares as of March 31, 2013

13,296,255

A total of 13,285,842 shares were granted in 2012 and will vest 1/3 in the first year following the grant and the balance over the following 8 calendar quarters. The share based compensation expense was $0 for the three months ended March 31, 2013 and 2012, respectively. Deferred income related to the 13,285,842 restricted shares granted in 2012 was $5,295,729 and will be recorded in the periods the restricted shares are vested.

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 45 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6

Liquidity-Going Concern
3 Months Ended

Mar. 31, 2013

Liquidity Going Concern Disclosure [Text Block]
9. Liquidity-Going Concern

These financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the Company will need additional financing to continue to operate and fully implement its business plan. Management believes that the current cash and revenue should fund the Company’s expected burn rate into the second quarter of 2013. The Company will require additional funds to continue operations.

The Company completed a private placement on May 6, 2013 resulting in gross proceeds to the Company of $2,400,000; refer to the subsequent event Note 11.

The Company has accumulated losses from September 11, 2009 (inception) through March 31, 2013 of $8,296,537.

X

- Definition

If there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date), disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recover ability or classification of recorded asset amounts or the amounts or classification of liabilities.

+ References

No definition available.

+ Details

Name: bcyp_LiquidityGoingConcernDisclosureTextBlock

Namespace Prefix: bcyp_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 46 R34.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stockholders' Equity (Deficit) (Detail) - Stock Option Activity (USD $)
3 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Options Outstanding, Balance 14,679,073 9,460,543

Weighted Average Exercise Price, options (in Dollars per share) $ 0.2457 $ 0.2498

Exercisable at 3/31/13 7,546,659

Exercisable at 3/31/13 (in Dollars per share) $ 0.1982

Non-vested at 3/31/13 7,132,414

Non-vested at 3/31/13 (in Dollars per share) $ 0.2960

Granted 5,218,530

Granted (in Dollars per share) $ 0.2383

Exercised 0

Exercised (in Dollars per share) $ 0

Cancelled 0

Cancelled (in Dollars per share) $ 0

X

- Definition

The number of non-vested, that validly exist and are outstanding as of the balance sheet date.

+ References

No definition available.

+ Details

Name: bcyp_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedNumber

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan for the non vested shares.

+ References

No definition available.

+ Details

Name: bcyp_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedOutstandingWeightedAverageExercisePrice

Namespace Prefix: bcyp_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(i)-(ii)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(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 Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(2)(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.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(c), d(2)

-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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(f)

-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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Gross number of share options (or share units) granted during the period.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance sheet date, including vested options.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(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 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 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)-(ii)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(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.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-Subparagraph b(1)(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.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Weighted average price at which option holders acquired shares when converting their stock options into shares.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Weighted average price at which grantees can acquire the shares reserved for issuance on stock options awarded.

+ References

No definition available.

+ Details

Name: us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of share options (or share units) exercised during the current period.

+ 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 FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 5: 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 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_StockIssuedDuringPeriodSharesStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 47 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangibles (Tables)
3 Months Ended

Mar. 31, 2013

Schedule of Finite-Lived Intangible Assets [Table Text Block]

3/31/2013

12/31/2012

Capitalized Software Development Costs

$

1,334,745

$

1,276,406

Less: Accumulated amortization

(419,923)

(352,957)

Net capitalized development costs

$

914,822

$

923,449

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

2013

$

264,952

2014

262,063

2015

221,762

2016

126,813

2017

36,862

Thereafter

2,370

Total

$

914,822

X

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

No definition available.

+ Details

Name: us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275

+ Details

Name: us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 48 R26.htm IDEA: XBRL DOCUMENT v2.4.0.6

Property and Equipment (Detail) - Property and equipment (USD $)

Mar. 31, 2013

Dec. 31, 2012

Less: Accumulated depreciation $ (8,417) $ (7,153)

Net property and equipment 15,364 16,628

Office Equipment [Member]

Office Equipment $ 23,781 $ 23,781

X

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 210.5-02.14)

-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 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

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

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Gross amount 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 AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

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

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 210.5-02.13)

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

+ Details

Name: us-gaap_PropertyPlantAndEquipmentGross

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

ZIP 49 0001513162-13-000381-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001513162-13-000381-xbrl.zip M4$L#!!0````(`+&`KT*N\"\7!HX```GG!@`1`!P`8F-Y<"TR,#$S,#,S,2YX M;6Q55`D``X[JDU&.ZI-1=7@+``$$)0X```0Y`0``[%UK<^,VEOV^5?L?N+VU M4S,U+9O@FYW$56Z[.W'2;7ML=Y*>K:T4+<$V$XE42,IM]:]?`"0E$"1$4`0E MVN%49L:1*.#C0>^Q&,PT4TAC'^0!F- MCA3\G__\CV]Q)R<1Q%V\47Y!_7STE@HP%>"\T>PWNJ5\NCE1-!7HZ8_0+YYN MHZGR-)L&\7>OJ([PQP=A='^HJ:I^Z`=QX@5C^"I]\@W^UF_P_`2NGR9/QG!\ M]Y\]>R=%]^29[,O*EJ? M^L$?&[#CKV^]>"WK=,/#OWY`3U-8DN4 MR6S56?SN.+^YT\-&+\,.D M._(8>A`&B9\LCU8?H(_\"?[PSD?#BT"!!5%RYSPY^^G5D8H$TEW7=.QO#]<_ MH]L_7'>0?S2'D1].BET2321'&-Y(U9$'?'N8?[9J:?V[5,;#3,B5]@I"@TSH M4SC&?M5OH;41^D>"T-IO[Z-P!G[T`JS)F[#/-D>"1LDI"L:9U0'ZY]O#]:>* M0C\-@PGU;.HA^6=;*DNGE:6ME=5'7RDH2VN@+$V2LHQ46>`:SE$4X(_0-VZULFB3Y`S=3UVRF\@U$$)YC-P"#V$C\,KA^\"+Y%D^GDTEO.D%SQ M1SB[A=$NW0_K"M[CSH]6GZ#/4AKQ!C[-I_[83U)O,@+QYCI! M2L(_?_?G`N'$XH4!%N7XR8]?'>6/-1'_V\/*W@LJ.%R!WC;D9EZAM@ZY5GE@ MD"D'&?UX/%[,%E/,-Y$"L"BGB\@/[D_A(YR&4GQ4YJZ')J];3.4AI'4T4@JA%`YK-4M&KN']*L#H8%* MTT]U3:C4WY`;S-#\F(3C/RA&\*(\NB0BUVFEAGZ@-J#.JB0N"`#7TL>3B8^Y MD#>]]/S)67#BS?W$F](\\&79?:/`73*__7N!QO."OA.`_:A+YP^:@5;WA0SL MWTV,0FUSF#OESIU4B5*559S[A`R^_<1 MP(\4`P?J"P?:OYMH/#?I(W?:O[KRVLW`K[JOW;@RN+%N,!8;>-)^:C=RK&DR MUASX3C_X3A>VMMB1._"6OO"6+LQM%\W=1_[1A=A9[>9BG.2;@-/CW$-LZTML M8U@GV00LR#KEG!3379Z/]'&0[%U=ALH=4L,4TILI9/]N4KP^8\CE.LSEY)PG M-#3&8D,NMY=<3I(U=<::`]_I!]_IPM8&.W*'B;@O$W$7YC:+YNXC3>U";(L^ MT`G6!SK!P"VZ6X<'#7V;^/N#P? MZ>.DN'=UF2H_L`Z4L2^4^TP^^TX6M#7;D#A-Q7R;B+LQ=O+RFES2U"[$M^A`K6!]B';A%M[4;X?.W M0-+Y6]/F6GK@)/NJW>S>"QRN%PQU&RGGBRV-L=C`D_93NY%C39VQYL!W^L%WNK"UP8[<82+N MRT3TM0NQ+;H MP_I@?5A_F*GVEM&+G\4'LEX=;?.\H(_#8/_J.W0^.W86M+7;D M#@RJ+PRJ"W/;17/WL;S4A=B%FVJT];4:VD`*.R\8:0TNR-`D79#AN%R##]1D M+V7U?7B!JW*]8$@I.BL)[<72@&OI@;SV@[SNWTS"!3C:^D:78:;:7Q5)^,(63=*%+4!5N6[0<(I[ M41[1E^FM!PX"N`Y2G8.\+$?88Z%Q#[;6>+;>V?A^/KK2^?-G8[[XLL9,GPAC M#QRE>$\/M^;VLGQ@ST4W*7?/`-5D3#?,>!V6W239S&)L5I?-O"CC]:3F)LF4 M-F/*(2/9?T;2B:$==LP.#*HW#*H3@[M%@_A"9E"XAD=;7\,ST(J.$VGA MJW0T25?I``"XMA[HR#X*JWMP`8WG`GT+=CW0E@%=T6V\2OPM$D M784#-(UKZX&.[*'8M@\7T'DNT+=@UP-=&=SA,B3+.[@P8!\F-[DF'UC^_EE^ M#QS$XD^A0W;0F^R@!XY2O&-GF#)V4%^5[KS_I#:[5 MT25=JP-TG>L"0YC??YCO@8,8_!@Q3`^]F1YZX"C%:X/T(<'N.L'6)5VH`72+ M,=V08'>58,NSF20AF-Q0-1MR9 M$>6%X?(KR`9S[B$,-WNEB*0M@09;CKF&XT7D)SZ,+Q<14DR\ULLSS'"X1J\5 M\[G5U4R52Z8&D_X5%JE-_J&YP0'^"L<`S,)).K!V`#`XP*X=`#1P`"#-`72& MC0]F?YZ;4$V#R\@'D^X\E.^!E9OI/B)@GH>/Z4&=EVSLO8]:%(%-":,V.X9G M9$:["47L-]BN+=-"UC-$AV=JZ=;#TTXM;:TL31VI&RS=I:6M'0=B]MC=$(B? M`7URN?1I,-]+HTH6O^XU&/NEU;@LP.ZOK];";TAMZ%\6$1QFWR;=?PB#^P1& M,PQCO>6``&`T^LP6*BU-S'&&V-`GH^G9SM'UN[?\1Q0^+J?>N&2SYV&RZ\5M M[$]\+UI>>U-X<4>.7K"G::J$W-6:LFI)V0!K\4_,#49\F1MZ+/YNKE^\*/)6 M<_-**0_B"7[1>D+S>_)*\,)T$.&K>T662^_%!BQ]V^%[W3#QNL'?9 MWNP!P,'*SV+KMI5?5YZ]?[?'9X+(6V=E7&ILI54I)//B/EV?!^F5SF"@1-U3 M(A2;'&)&H05YU26AK&UXLK.C;P)V'LPL(3ZM#-=VK-K97BISM9<&V-F?&P?K M8$:)VV?P2IW8]AGTK"UAM*8U(C%+#X:6,EXST[4>K^Q9OL%TSZ4R:QL%TPU% MOET4^229CKWMZ!K]'L;'O$N/GHW]\MK.R=2+XTK[;9#TN8V_XHO;P&]X#>@& M1K.S8(Q!/6(G#9Z?$3'J#''-\8\Q[+J M\1E>LE5+;M\("^?'`?S2C5OLQTKLLSK,J-7`^_A[3!Z]SYZM9$F MP;R.RMU]=@7C)/+'29D9/6O[5HJURY?R[&';F<._X6FP@?T?&*GK4DC-=TG\_*QB=A M\`BCQ+^=0F9?.M_\S\4!N+NZ^4+7IM//W`'9*WJQ2[4.(%F1+=V!1`>0P;G^ M4L[%1C>C`1N1%-URP<;/8;IPTY.'FIL-TM\*MP7>/,`/ M'T]?C.G(C,`5<)>O(#!&FBO!>!H38`AH0'[S:?KTV\/\P^5=7OX]]2_KYJ+\:M7XO4>]?RG6'_^F_1; MJL'-C2%LES!:-9FW.?$?D7,45(A_D"*OC'5_`N'5%* M-M[(!V.U6$%[I4S@V)]YT_B[5^JK(\LP71UUWJ2W+E`R;_-E4&K`L5VG,?^H:U*8.CEB%;8MFLYX,W;$<840% M0)<1G'O^Y-T3?I$5;*T7E"LY%)+*UDM*:8QALS9TU=3J(13-$L#D>T@),/OG?K3\F%GZU58ABJZA9U4MU%R=^VP5+C&(YEJLX66/)7 M0%Y!E-,MVOL)12BJFSYJVW^-(E`:+("AY!_G80*E#18*0$6[[7NO85'(%=16 M$*A56^0YYV$P[D@CO(Z.I,.KHUI`,_6V&&4&%Q.8MDYIK7(DM^F^;A@9MDT' ME.K^&0#9N0=:>ZTT4'#CJM;9:)8_@Y>?MN]9=U7#,,@* M=8C?I.TG,Y(OH@P2]8'R11B,D5VDC,X-[,/.J??'MQ5;,VDC MLPV7@FJ3GNN,W:QGSFO7J=^UR5@<$^B%?+NVMQ*+;86O;OI!RK),NPV^JI>; MIY=H;:\WS=4=&^AE?EGNI&+\;H>H9NIP'56C#=D(T15,/#^`DW=>%*#H&I?? M$;Z]KD:.KFNV;JVAU??&VK`=OLV:&R%LB/2UPD<<[R&<3F`4M_6MD:':!IW; MEALO4ZYF`.H4XABT;U?WSYL%T1PM4QNEFDI=5R4JV`):PR),4V@%OYI'J&TR M2M'?4XC_0(T2;J@X M4IW2C;PTL6[(7=HBS\_<(G:J: M='VVHH>*Z;\YC@TZ2G$`O9#)BN$H9@"77G01D;LQ)H097R*'P+\LV&Z]MT%8 M409*+P_P+AE>ZL'K>',JU`KN!GUV!#0@C[*XM'0_7:`IEFLV]5:V9 M;@^NSAN[`'<6QXO66D/Y;SVPM*?:X=(`5IV^Y,.Z6"1X2]T$T>E=J(SJ3CI` M* M9B)F`.CTDM-1G0GE!#II<"0&.`%,A?`A"Y@,9?&!92NO&ZOD&N]\].;%W;SI M#G+JE`<#IES%[G%S<9=_+ M4+&A%S)+NOF2QPEV+:IJ5[-5F]OWEIT+ZQQU[I@6OWL&P/=1&,>747BWN00I MJG;3LBG1J<99P07[%=7YR-4`;?!BS]OU+:SR$=`-RS`YO1?KG'`Z1;'E.)B@ MIOZ`>"DPVPDI):YH9J$DP>^MH@*[%3)1^VB&;FCF+I&)!RD#&#H=I39A*_H1 M#&#D37&Q;3+S`S].(@]?DRC1HH9A&B:%K:;+"E_?'J.H;8%CF+1M=XE1V,JZ MJEF&TT23!8@7R0.,<"C%U=/TB8LY/K=0H"4M[`Q,E0K:F[IC(^FVT$3-:]L. MH-.7&FQRP(E/=[KNN)JXZLIKF>OR.5,UEV%77==-IU!MY797VE"X%3!A/FCJ M!A#$)4MIXB%9LRR;WL)>`Z_HPNFN!=:F-VJ1,V7C0!(1QH-0OH MKK8110L8PN9Q5*0-IP8'!\A9,`YG\`/B1S+,,G(-M;"-OZ(?GF7$D`@34)1: MHN32K('2"HLX(76``X!FUX$IHCD+'F%,-JJE#YVAKE%*+"4OH+)=7C<5<68; M1*(&VQTB\;!G"F%B`*6?2^2TTP90[3$U2,61X5173%^'@[>A1%,G[OQGF#\T0_"R$^6N7L@;E)L)=TX\Q$F#^%D M/:0ES7VVJA5'RL[PEZ-0+U379+)VM6*XW:7N>JF\!NR"W1"Y8^U5J0\UF@WL MMRBQW[Z:^12_"?SI=Z^2:`%?'5;.-HV[V^"6772WR9!L?\70#!/9])P)484> M*@Y'B0+8?J"7$6P)H<5P83`4^L_W[.8KP6^]V!^CP7'J3Q<)O5ZX83E:R#P: M0J8>T(6=FJ[9F"\#J9`=6R/]!?KW#WCOW2,*1_?P?('O[;FX(S^E%ORX`FRO MY'3=45<=5]?I>QBV0U2:.3H13,@FV8(J8H!(+DVZ8,VV.:>7$P,U&XJ_51T= MR/T$'X!L$ MJ;(2[@B?N-/%(HLP6)L+MEGO[8SJT*OYLO7$.9+0!J];Q+L5@'+WZ>:-5-)+ M:H0I6)/\Y9RJ$0*LU:"(A)16S3`#[CX.2?"JOW8+*RT"0HC612-)TKY\!L; M3D44WT#U)^027GR[W\7=R?I"WFLX1D^24^XPN;@[GOR^$,A_))E(`Z[IB(G= M&'X#4\I5C:C)=RB\\'0&=+Y=6\TIIN;R2?WVB86PLNL`%'VEP:;#XAMFMYPI MBGNLVQSV:P2G.N#+G>J!R2!J$A^`9>A;$`%Q[-I!'FIAW-9$W.I$H\SZ,[J"/KW"OY5.%6_#QX%1_7`2"H\0$N@[<^O@H MCK9R9'$";C/I*VRUI>CD"A36XUM@;#`)MA;9Y8KK MI@,,^@"\/&;0#(Z:@NF4&6@&@Z@9,RB<"I#.##23`2=U`,LC!9K%*K'56`0` M6*#N.HHV<.TBW)*F'$NO85"[9C%:_L+LQ30/)>G;[$5&-')3`]![(YX5B]E6 M]'1\/DL6H[E M49IG.74%DS9PS2)O[WW7N;%CT\AQ8+\\!D=Q95O1 MTQNBGV7N;-A9.QL.5P6MTAH3)4_8MLE-+91N/M93D(CK,O:_ELD-"8H[-P0(3^V;B`Z MUTU"TPR.2L#47U'>"I'&(&J6T-B6U6%"8^H,N#8SN5NS1:<-3H-58KL=>XYM MF!U6^\SBQK#2>#0M0V#SUXX3&M.B]Q6`];Z"EY_0;"OZ,TYH3)LK\E\EH3$= MK@IZE]!()V+="(]/6/:-*FOM)XM%W7,6MW%;:EG-G453^$+7KO!UCO_1`9S".L M24.KWTHM@+,]XQ`D&]M*G)Z]:,&Q)%)J45%MKJB-`A%]PUT[J7%(YGIYQ1#*/!JZBT%N M6G@OTW,3WN4)7T&F5-'H+4F\[`4&^/K;3L>IX2(B6SJHL!%/`_LP^.4.M_+> MN4TH&AY&KT M1`_6F^B;.;:A&3O=MM4G#=H\#?9+1YU6B&R'ZT;%MXSRIA"3>25DZQK1KJI$ M+20G$X(@31(2>4<2RPD9P*A:P>A[I4AXM(MZ="/QI*^EVR[7EBUH@VD8UM9+ M[QT)*FJW]MAW58YQ5*[M!#B[::('Y=9C=I>$;BLZ&9=2S_;O3&194=>T3,-B M-W:VJ\?L3@>=1*L1UHD%6JS+R;ORP0%\*[?;KJ#JAB[]R@?AJ%K;?XN*A5,\ M8;HUXV1*%JWNN&X*J9(*;MY-TD!!.H-&I*1C.89I&?P]_:W4TPA0^H(\IV:+ M51LX!@.G4>9K69:K=5O2<4P&8+MHYP#7K"GJM`%KL=IL>3.&89OUAX7;`+:+ M@!D$*$?1-'8!HZ:BH1*&+CYB#^((J6R(;'LW`1H,FOB&VCMEVN@(U6E3(YI6-G-B[O2BW" M[]ON4NZ=IB^NRG4$@1\!NE&V/S!.,YL#ND*0VAM0I M274-!HT(2;75[DAJ,T"=DU379.`T(JE.]R35M1B`K>[2`8Y1VD4H&:_-*K15 MZ-`MU4));H<\U76*@%D;XUSDU( M&OBCUJ7J/T8!O7:'>?`3Y4U!>Y>*/GV['M^:J%KZ2<%MT50>//Y'7#$M8 M16PUCO'5ZEMBJK29))FD#5=+!ZTD[,YHW8Q)2]<=.?)>+J+Q`^H0+_ZOG.@* M$BIZ$UY&_B/ZZ^(.044-^RG`^A=$MAF&AD&5F;:"Q]*LRR@<0S@AKP#'@&&)5=S7X#"J7$$-29D3M)9`TU(!C&?0FTOT)!%2-)U$9LTF? M\&V`N6+BOH+SS"U$+H(V+ MC$#5^:.UW9*6Y>`WAPN_R*D!9%%%UF/8MHX'U.(]"](JG6U*)\U!"=4Z6RC) M9/`(G;)03<-5^6_<:JFB1I#2EVG$*TDLXP>YA";"L1?ONPU@O�!7@D;[)W3-T!T)?%R& M2!I/I#)HD^8(>TPB6@V-43XV]I-$K%Z<7L;>IAZB.[:VG_T)XAZT)K.Q'XM`85,>)`[`8/$*)`]!-`+2. M$H=FD-*-$J"..K8"9#.`&B4.KNX8I3MP)28.P&'0M4L<;%.O/>_<"J[+*K-= MXN"8B/;67Y7=!K*F%B&75BH<30,B=YOSJ>LU3)(I81>Q'R"-X!V5,3*5AT_M M"1$(K7#20UL?G1`:TBJ*P:O<84N$Q?R!HE+T:43FE\=W=_[41[:_"44,L:6, MY"T@>95O6V1L]M>-A!I7PB9!1S<-VW&>A<`Z3^"R2(YK2A8)98R0=73<)G'H M=`3O8/2-BL-/&!0KS4F(POX8^\A-B'!-T=\IN\BS?+)1>[,Y#*X<`D1%R]-S M,21'DK'+&3NC%E)T4C5I&=E;%TUDI^J2=NPV[AH(G>=4C.Y\-N0>$3A-=/8V^JKN".U!'J2Y@W^(UQ':LKL MW<;5?([8C*%ZGR#E9,0%"5M>[,[H!K!,^B5:C4&R%2O)4HI:49H< MTB\SZBA*M;KZJ#-1135('2=:Z8V:1=`D]A^MJ2(6J(Y1"$G.@\3N-!PV5I240M)D63WR:HD.P++HJ\SEYC)[EPEH@;O3N3M:;MN\*W9 M:IIV;56C:;6T"V\0%RU<5Z'W@N7XS2#O@^;K-`&K&\QVD MKFZ)L\/@:\?S=8RVRU1 MD`%]6#U^BJZATN",5T?J`0HEU$8O@6Y9Y9[">82:)#9$?T\A_N,XF-!<3<:D M8SD:?3^32+>EP-,6J^@U;Z:ITW=N[05K-A\"LL5/=?F*=5W3W09MPUP`M7`Q MQ]_'Z*^J`"`G;;,<"XAG"[6@FF8\K:1L=(O@LY52V#$U?(F3Z\J5DQEE^>6? MIS"_!#3/ZJ_@&/J/.%V1X9@C0WC+9 M7IZ.Q1%V+N"XSL:!*VP@T=&154FDA!U7IP^2U/;)DKM6($4]QK!4^EK(W8(4 M]@/;M'2S&RW":HBQ@::UIU4(&PT@-F`\-%O,15!R=9I3[SXX3(*'_T) MG+Q=?HKAY"RXF,,($>_@_GB<^(_$$"<(GA\LT&?9EXBM2U&TKFNNJA7JM"T@ M[4Y`81/9FN[2R_'/14#A<3TR-!<-%U>BB.RA@JRR>!-FI;OK\"[YPM;2MET& M<_3"?1&\OMCS)]M@$G4:8%NNK0N!DH!*G%-KNF87K@O9@(N++'M-"_*.R0([ M`I3(^C7==D`5/DZG51O.JESWC%R!N9N(R#AD.T3E-U%T))XXMV5\NZU\NQ)0 M/!X"#5_P+%/$#8>L\"\B_W:!N'.V7"3'2O3=W)O[JSD%U@R@>"PJK%[6(>2B MH_I&#G&>H@IL5*S=1=;MGDMA871@&D"5>,M#S;SYW@^\8+P3,H;X9"&< MMT,D1L8DB">^X%V<%IZ)>,*>:5I``X9$^[';/5!;*%KB_\-._.A-<7!-#^6P MQ1@Y92G3(%=K;@/@J!OLXK4J4]7H5_OT`+NP(UF&28^39M#+NX0J?WZM597.QOC<,CZ?X3>!/OWN51`OXZG#[+L0GZLWRE0K8X0S>>$^8@VRMWY*, MV_;11(_;]K%)D65C45MOK`2DQ!;#<.DI1+3O\K[-]IB%JP8] MPBSL$XZKNB;8"G2*>@+]-^\0^4N65_#>1T]Y07+NS:"HW8_>?OCT3CDY_O#Y M\OKBM7)V?G+P[2&OT774QT^LH4Z!^])6OF]+R`KCFZH^/T3*S'(THAQTA/$ZRK]U/O7E@+=ZAWF'97:."H MY#HGZ)L(OZ1\`I]^@DOA'O"^;MUUR2X$;FL5KIJ9Y`K.\7;+X![O`%_$PMU^ MAG&AO\K6*)*P?O3G<(I&CQSP/Z0Z95BI[(E^=(#>[#R-QA5XC MCT&_4U:R*'AGJ1X+31]5]/T+G$Y_"L(OP36B]&&`P@<^DQ)M*2VGM:-R M(%@/L??H$W'MXO\MQ@2F)6Y?:1+3K+=_@:J^J):.JH)<^GW30(3_=Z3JJUA4 MV5IIIK^([KT@VX6,IH`XG/H3+]L@?XFB!&H@VZ&_7HS.OYP]OWY&P4?P//O MEM\H'X^OOC]#'ZA^D/YWGB@Z.##GR3<*^<'9^>F[\YLWRD@]T$P_2)OZVSWZ M[W\_3;Y9#9?T/[C3.P10F7K!?=;MN_/1I^OTSP(<_-PH]K_"-PK0<'?D@R_0 MOW](WBA!&*'QDWUXY\W\Z?*-;?_#>P5/&_"K`SE;97J-I6H;3?*F@64\[3TZ#A70IR M#?'M(O8#&,>5DJQE(5_/<^/<1H?YGULZ*="QDY;=<;/N?AV=7YR_ZUIY;W&! MXL2;+N=QJ/P03C$'B!$A"\8'RM\]5H&3]:DP!,F[QR&)3!3_4#P%#7P/Q\,( M32+$&%7#[N^I/SF:IG[S]N2'L]6_@F_^\5KY@AJX0P+`B8)T]Q[>1@LTWRDH M3*@*^LK+FURWYY/U80((DGE#24(%'T!#@("J_H^"+'X_A:,9.;^FH/D$GR;S MYU78_"S9QWW3>GFM?/AP\GHEX0=_1MYTG6_!6U:UE4V@N33(,Q$I3U(0`+Q6 M,#\_6(\MY>8AUZ4/XZH&T_TI$S*?8OI&HFL43HG'EY3U!0FBS&!T#R>L#1$B M!7-K-)'[8R7,]QLI\P4R7`SC@V%TK$-+P6S8:MAVV&\5^`3'>/F<5:^G$*J. MOA\_(+A0\>XCF%[HBBV5VD3YXBB]=^$*:P>Z) M/U`BB--1/'+QCXCR(CA.-RMDT;XB&I"6H@F^UC95TR7K].GTVUCJ(L*OYA2FY,51<2:1;I` M\3EA?*'04MYC\H"T0QP6:QGC6V/!)L9&1*$ZB+J85,&B;5?&LAX3F8E(\([)]@7\ZS&^B3:>AVF^ MG_FWXI%Z2^4PS+N>1ZNQ\>`]0J08&"#5H#G!(YOWD+?CRHNF(\LO3V5]Q*L/.GY,2'\?768@&/R0^&(=XJ%:9 M`G$7'SWJ17]`XA3YI$1B`_$S'!.SFTT[$7/[S&D?QK M9O:?SRXQ]C]0!Q^)&K#]2J:'P>_ADH24>?@%\_"[W%\F*\ESN=/)`GM8N9UT M)D]0M%M\_?I:02HLF$8I^2KYQB[#Z('E=P16RM6]B%90X8&F\ M!#'C<4(RYC$:ZB%V1VS+*68CWOV*+Y34M!8LT[L?W*'HA'A():'>&(+6A7G9 M-9GR`NI''P42E,3D*YT7>89T":,Q;OX>OEU>>E'AC01(N9"I1:O%BT7H2K3V MZ@@-O_VLT4O[WEX\_&__WO[^.YXNGSX'I3K[:C_>?E\>\67 M[^W(M7_2?O]TLXRG]N/XJSK],?DG^/E/_>O#PZ?IW2F\/+SZUZ>OG_[M!V^O M_OW]@VK'X?+\>@K!C[]/@LO;QW]=JK/CX*UW;?YI@I/8BN%/^I]/-T\_W__^ MP_B=?G'IOO\1V.#JI^79\<6/R.W,SW_>F-_??_CS,["B?YX8VMWWAS_O%;);EDY1;*L=,5D5CS3VUE^4%OX5;M-:*K'84D6R@A#EI!5E%!.(,E/$.=",?GQ]HKC`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`J1XB[!`? MNL1@<_4BZ+[?`)KQVE"_MWL!QO4:9XYS_AW481"B$)1/-2@`]YH"`- MIZCMM%Y'UBK2*UYPU:`)\0C![],8P+*\Q!EOH'$\H[V5;&*$E" M,TRV0PI#B\@^7H1G2:8CU,2!',(CFSK=1FR5V1" M7KZ`>6&Z#)FOQ94@K8299R=;<16(*E/DM9V57U'KYE3L]R)<0")F8U?U-JWA M\>9:&C^SP!?BTDZ^"\6/\H6]"DY"K_3U;\%[OV$>GY8D9B!_4.!:TVE%;\XJ=@A0QY]@%-"7V^]X`\4:V:XC0EB5+&?Q.P>L,(R?'$XY'5% M1.VF4^4!R8`&TM1'.'!SMWA?9GX>*1\A$1H2Z\T!-!M*$+DC!).$O`A"98:T M\!#CL(8X.5Z"QWN),/X*PDD)/S"GDJ-<1C@ISY;,\8B:Y_L;J\SZ(0SN1Q]( M_$XO%!MJDYLU"E<:S<8=50$NYE>(LD#J<6H"R_?'X?UOKU.'IZK[I?$RH5Z, MD&:,U)7T!PK]W@3<`UY16225FTT7<9Y3X4W&6!FCJ1_@VF;R$")2@6:[=&M9 MEIE,T"_@W:)R?P\F+7'.6:+T\MLL'WJ=U4TQ!2CIH7+K)`X!>&Y5TM+,^SW$VUT"^,6;QCR'OH4))E>K;2J(F"4PR^1288K(YYEQ M>>M)E`$C2.>-E0C)?A9,9RNH+MDCBRA$E!:UQXAXX((R$CM+>O&"#2);A.`- M@:TT#,\"E!'0-++9@T`+R([WK_^Z9P88 M8$"@AX6L2=V[QY;%T-/O[NGI/OO^D9['=GKMDVY;$B4EA`GB:,LP/FB?/&]* MRX*1]6E3^O<:K2K">K(?@12<:`,M&@KZM.X6)"1YOY:N,F=YK"#,)9/`KZ<% MR>""\'C`0Y^$"?T,`B#O"=>F`=5[B:JTWB6^$>A7Q\9X#8(TT!?_AMB)'X]R M=>M`0#?57D$<\%K:6H(VQ!$O7;%@;YSXYSSFE"=0" MO<'_&CT3%?[AH;1-2QFUV9)5+UN18Z%W,S\K*E@'H";-GJ%"GJ&W9)1SD9#%Y M%^7X,#;5DV+N14:`5QZST0J*6,PA#.D,>XG^F*` MUTVH>9G:X!2$+)['"#2,+[:XLNK?!X\53!!:(17=`["YM)XL`Q*S3R9A*I;) MH?FW9V*&.9GO/Q:F*`$,H6D+&$"'HD3JT5< MO]+>4FN]E6A'5$S#3N_$;+]+%]E/2)KY)6Z/3ZSI,U.[],""<3J*!TLCQ7H[ M<3^2*T%A;D:Y@_#FE.AUU48H>RM@^1+A;D36399!N-\;^QH3W3XNT`'?A M.&1S1!%@*%?EQJ^BX<4`V(BHF[]%'[/L=W)\2C-E4O-(/19;++.)+TB`4K*X MCK,#YH^*4.>M?[P+/$"@^@/T(?IH0>R(+^D5>51$-(,W`U]5>DZ-<2.]]L?2 M9=']"YX[C_23N/?K&?/K)#D&=B1!E6`QYF.8\403L`ZOE9BU&.TZ/B"P!I8V M9K+X:/YD#I=,YY>Q`E?A4CQ1EQ]@8,H\]=A+7:@V6^U>:6%*DU3V%>**M4?\ MPOA\?Y50#5>V26N`9UKF:TT]6B^"?N$=.)J3/*Q#LZUK!2AF1B^NVH@S::PT M6J(O$[;6DXIF?E_.FI,GS_^+I:;H2U!V\(G\.DPR`-^EU[&%NAE=KBE!)<'G M@5!Y`K",O64H"N!0'`0GYR3BWN.?:$1AMC/4 M?+"!*O[DX3DQO^*2$+P$W$JY&5ISG%.M/K=@6S1)P-.ALK(@;XS1,44,7Y@> MW8*'D'J41A!N\F7)1NG#XV=>',6".FY;YC1\R+V)9P<*3N*M1\MVF#F7:.TC MU#Z?,9S5C)A.X#7@W_#>IF]/))<(WD+8-,7=DND[ENRCI!F%4.*&:(<#,L#P88=SCW,5<2F3!EA%LP,\]*XJX6GM%%_'3`[ M-GU_G'"27U9&QYY]82L4K4&\QM"N(](NKSISFK,8Z2^58SB4.FK6(EFC/9+5 MJ5`1>D)$#\LGI@Y]I#G%A/'$HN#G*+NX6&)1'*MI%LN"1;W.CS$L:F+NES9+ MFT*,+%3YX?L9>%D`*#&E'M*%4(%+HN1$-J#$/^;J8:(6/!-V_LLP%)(Y-D7S MHQ)=^F=.DC'U!IUG9M2L22CS3;#L>1EB3T\L"6;W(7CFFIZ<>%%$3].J@A44 MPN_DS7&#C%!^=X@7`:72"UH^I,9S-"4N,NQ3\ZY>P: ME$;S\BEJT+(_:0$1:U:#!7,QEM*I`!N/>RBG\FI[5NZ=Y\SD/('Y%Y0R@L=0 M`'.FNBF=L>#%JIQ2%&?1`0O/5]-"@K"@]T6F2)R>Y,0+P#;GGH_IM;^P\T]B MJ84%7$^:BSA";266$;.#VD!^RE"@8!80QRUQ/$)Q`ZT?'?N3<$,)_G+ M9*D'[RE*X\%;(91;.M.$+?3(*]7IXO385B8X/.BE_$M/YF0W(Y8`HQ]:3`XD M(2^MS$LN@]@A)<$S]H*5O()\+);(`Z8S8PP%EU>X9Y@ MA(<202G=(3UF@14F+$-799=S@H9&K-7."@S-\2;%VGG8L(@HP.:2.M5VM*TC M57]D\N#2>`:OZH1!ZM`J#U"A]DBIA+36DN4OI9BA)=+LE#=^8<1M8ZD13?+, MXIX<+!W"WFD,'H9#FG[2[D$3A:2@7Q"@<6;/P(HO6"\7AF#[P?-H[Z+J)8.NPP40/K$3J$7>RKV!OCF#W4SYCY!JQKM*E[J8]:$TW83^8$ M*';O"FB"@/[>=F4J_T,>3ZDW4NSL!`T%.$=(_B#L$@/7KHS=[0D[+T"LT2K] M;)NHJ-`QDHHQOX]/?V$`8O:2]H8BFKMD36:SU_5YQU;>8\\3^OL+A0CHN5&= M#SK>H>]$T-+T2N"L!UF676-`,Z#1RD_'`<6!?HA-<[04&IMWHNZ^H:WP`++O6A_W8Z'D4^](]SHC(Y:Q9>1(=8D&/ M&%T<$MC2?O>>\-!0C_UWYBS''*'CWC.D$W>6@:L`F,1L)^3/@,("),#)28S< MZ3*NB$DUYQ!V%==M:F>I1R=B2TFQ:A\0-M+;@[8^[/5D*.KJ(Z.G=\Q>1$;: MA(#\Y"FC!3>N7V[-/ER<=OEV?_.#F[NKO\]A[DP;.GB8JG=^!7Z/B**GZ; M71S/K?G8MRVQZ!*)>_*1&NCSJ'=?\85%>2;BP=R]<[]5[[Z>(T_%+Q9&+J;2 MTKBK6ON-N!IV8`R% MULS?X7/MJ]<"INU\>R>ID4V]_D1C$W+%#XM@S3I@`NB"$QH7>U%7/K"I@T9+ M''D0+:_:L)[H!4O,"["95N(EGA2>1?;'H_-\,P#[VK'L13+&?$W MY%F2%3)&R:$`3_@`H]3Z4B4<77/:_#KW@U%-06[L&.]#;18WWCOWW`D=#\3B M02#;.;CNG\5W">,'^9K`4[_`R(83V>017NS MR#G$0T+$@\X6&EL.5)52?&M1*!;@D,;5_NPZICVE550"K&_,7EMOM]M:"4@O M=R9Z*.'U6>:B^9?XHODV[Q%O[=#QQ;N*_Z\%G/\AR%[(EV:(`LLA<53(O*G((&-)4G*O+@=-,1 M'K5:U<89]`)QSS7,;EPD8):ZXV?M=V(Y M8%*OT:2C>_[68L>\\'N<<:-!VR4V<$3HZ:Q"22GEG04N$<0:$_(.K[Y`@(4[ M@?\D+1]1HED\1>66ZHA9*&L!&8_8B$1:U#-_$&WJ<<./PHT7U`(1;Q+E18^A M(\S$[??HQ!::.K5B/2B8#DH5N_WF!TO[/H&W2NS?N0/V/^K'5%G>J'CEMUA= MWMA$H+\O7:(9/>EH&D17#3$SVJ)[[F,9LS6?_NMC@Z1 MC$V)AKY>T)*=!1^>0QNKW\S$-NI'KHC2K>;%\$9UFE>=Y@^[T[R@3=97"Z<9 MQ<*[MW^+KJ0P5?1"3DUI&_*]ZY)*C>UWH1A>?U-["2M78L33K%W\$9";6=P6 M_CCYM%9S_",U9*HUOFAP5&O\U]X:7Z)@TZHR/T.3M[$6>GZKU,;]*VBP?[3! MBVJQKUKLJQ;[J9V5M-B76(R5%D&2J,+VZQ""XG^$+O7*DMROWGXP%1)[7VE,0$)L=24`#4E0$T):/R4`(GF MK*H$)2Y/X:,_*((^8Q?AE.HTND:1\OSS"[8/6\Z_T'.,7TYO._^J`&/RHER" M=`W@"C7[GU^P+9H`7&]#X)(VM4Q;7M'NJE1_,K0?I\FIU[WW"$V(FMX0+:2F M-ZCI#Z=Q)7&GA.YG'B]S5$I\PY9Y663E_ M)I;,9+CQ+^Q@X0666J$1I[MQ/KC6 M[P($P2WQZ;P*Y=G>JQ$>GAKAH49X,'NO1GB\MA$>$F.QP@A(REP0;Q':OI,) MOQ]TR3>,5N(\VJE$^635%$"+KV)M^Z=9 M-W@93#,^F!ISCA!RZ`.Y$X86I.;VO'BM>7/5<\'$(U$:U,PC-?-(S3Q*@:9F'JF91VKF MT:',/))X8W6=@XSS4]C%)[DZ])(7G249G2:8QI3"%ON9R:",4?B"Q7+MEMF3 MC`IH`N[*V[\)+0W2HI;TLK%"6>0BVM2G\+IU)W MI3'(-]H*^5+D,U&.T[10\B]\ZQF]HU/*.7E$P]2)" MH#20TD!*`QV#!C),KH+,U2IH:V+`_N:7!7I'Z]_*ZMO-MF3/U3E)Y(92UI+R M"FH%SX_UD`#'#>U.7'HAD/`OFF!/=K2%H#A>S-D7B#,@HV07I> MG.!F1Q\,C2.ANM*92F?+*S(316^=`(%.ROU>_NGS&4YE6:5VG> MUT]CI7ECS=O7^^9P?R=1J6^S;]+)$#P?MKN[1ED(]W+;B&U1^TV*MPOA0"?3 M6$$W^UW65\'0C>%(WE=!7&OCS@H9F@O97YYY>;A!':M_;Z+8`R$I` M$U?/MY*I^NZJO10,H$[5=QJ@=35L(;YMP=T3*BNABE[UA#DJ_SS@1-0 M)9E,.>J5SFP0`97.?$&=J6*66EJAJ3&+NAJFC/'A).34+8/# MH,U!WS)05\.4TE:*02GM8Z/-02MM=36LD>KXU<=/ZFJ8LL.UD-^0XG65['S] M-%;YT`@4=36L`517FE=IWB.AL=*\L>9M[M6P"C>-TA-><9'5%VT^^5X0E%W[ M,;J=]`#K/UGA6+S"%SKE*3O6NC,8&A5`IJ^73%3=!-XNA_>"3+`R\D7@O79# MR[VW@59G04#"H!G#V=)&`[PS]\?UQ=WO[[6^T5_\Y#A: MXV:<](K="G.322A%8#'C6<6?R%C?]`(?M-NSBXOKKY]./M[?+J[O8M$8??N-+)B"E+&MO9099;EM%@>>VM5#<*YC6_"L+C.O5S=>[ MD^_7_^\R,JZ?K[]>GD2(8QP?D1IM*'^,&]+T,5/"B2M=Z0R#RH'.&=5FDEP6 MT"B2[X_D'V^^75Q^BRDN.:UX"::(+M[(+^D4^YGE9+LZ^W+]^5\YJU-$E"(_ MNW'L6&E?+\3)*X^A*W'R*A1'%Y0VP7'#D(Q+U+@AJ6Q"PX10V01E$QK$CLHF MO!*;4/W.ZO:U@RSYI@+/%3D54Y)9JLU9(GN4L=K:$GIN+>P0!.*_9*I]]V;A MD^43[8(\$L=CI0QE<)][05B:DMH>"S:%0Y1/TBR?Y`5(GM<):ZJ$YFL#V>'> MZR6L[`#OH&1Y)SQ@Z)U.5Q]T>W4\WE?!#DJU*]6N5/NK(*Q2[7+5;@[Z>K?= M?RG5K@+'%?QVN($CO5,LWATN!=2:>WYH_[?P7O%K-C+*KVB67]&(-+:T=E"Q MQ;&SA<1O.2B>V(FI>=LU1OK(K'99[\7X15D.I2*4Y5!LT1"V4)9#9CDZ/5,? M];(],E3`JP+>VKSTE83:1#@MG58\))VH0U+EMS320(D7YE2R_94FVYM!>Y6/ ME[')R.CJ0]-4QN&@6$$9!V4:M)F^- MXVGP_K$@0_<>RWT*#P"C-FM";OFVZ2C9?M]?=3OL=FRO:YN M],R"X;*;;4^RJ63+9^+6HK>[Y&>HS>!Q[9E8/A`%W@AL.*<-KD,ON[TQWBSG MU\8#V67PZ*N"C#DK[H(G'4M&X@#5?J=EF$(WD5T,4"WHBA%MX!6T&^SU-^V[ M4G.N&?MZE;S]E8P!R]P1E%B!G("3J7?6\.LR> M5\?7T&K[4B1O:_7ZZ&CT&BI$^]*>_:X^ZDE3,%LDO\R]5H;Y]1MF:3?*UZ=3 ME&$^+,.\3W5>+DW"T@GQE&5N)BEW;9E-O=V7AC9;)+^RS-5XZ[599NGMQM>G M4Y1E5I:YJLPIRZPL:J,J:]H5Y99F69-U.?'3#,12&S MLLO*+J_-6'!YO>E!P.P68 M]#62\<#B];Z;679'VX"KWQ_U>PELY2\\W19T'1$Z,X'.S$#7ZQH] MR'3ID)O9E0V0D,_V(YEFG[E#%EIOU')3!N!*I.^(VVLUYDK\*VN2H?JB'!W) MF]'544T[K,..:MKA.CAN&)+I<9F:@*ML@K()RB8HFZ!L`E]"3Y>-E;*(FX!XB*RCCH(R#,@[*.!SO!-SD4NX: M]VQ/,]>4'J5N/WG67`S*[K>;'0ZW4%7N."\ZE7; M!,W@H%V0B>1NLV$.^MUV?WW0(L1[98B_6H9+GX@7IR_9`-RMWGS>V[C7B$%S M+"_)L:AF0`??#$B->JU,]U?:"DCU^7D=?7Y4$Q\UZE49YM=DF-6HU[WJ%&68 M]X;Z0ID[R.:ZRC*K4:_*,K\FRZQ&O>Y5IRC+O#?4*\NL++,:]=H4WE*668UZ M;91.499Y;ZA7EEE99C7JM2F\I2RS&O7:*)VB+//>4*\LL[+,:M1K,SA+V64U MZK6)BF7?YKD9`T#5J-=CH;0:]:I&O2KSKD:]*LN^)WVO1KV^OA+PAI!:1>_M M`QKUFK]WN(WK;YG1H24+2I;Z"JO#8:%/_ M(I9_]^1MLA>SW>^LNQ?^^E/.%)MLXL$G9(-MF,:@OS9)8@"R=S?K+W/E+?T- M[L&:_:&Q$37P_9()Q6LL!-]=?R.=_G`S3B'@#_7@:A/7LNZ0)0 M:'-C>^M8\7WCRZ\G/[YS&UYDAM',,XO[5&:&LST!$FAZK<3KUAB.-$"2W.;> M^MZC'12UT,[85V:9G7@X>KD;$^-.XLAH[9;9L]U"?W:EL[(1E@I(PE/"P#KS MA>4^,RP.06%_"#2;X3&T?L)Z.-#*)Q/T-Z<93P2V9TWP+Y8[(>`7A@_:V?=S M;=!M:]%Z9OM#0A42Q!\;'UH:O#Z+>WBE1F8S,@D#S9MI(0!X+@$P)/.%YUO^ MLS:UX=L^@??#IP]6F('P'G6,;P>P&4\+@%+VS)Y8@.H%*@7/C=\R);",3Z84 M`HL*868IBWX71&GRH'4,74.)TBQWBC^8*(&!'82P`'S)!37A+8@/.L>]SVX1 M9#=`8#%>AS\+4>.;T:"MF^#%XZIO#+W3&^FFT=.>'FQXYQ-L,P/2;.DXST"< M@/B@1$1)N,AOAZ[JV-;8=NS09H3-K#=AG1.FVOA9LQ8+YQGA0^PPDB`N?[2^ MM[09@=C#WZ8,V]I]]EN MPM"WQP!FT"IULRL*<54%R(6X.";=FPJ\=BF%@R"BED^P$08C]#-@.:_@)-RN M@^9RK7N"_1@9-P.-`^`]0C%OAYH=2%0_&%<"7/47`48$^7,!^)`*HA8@`W`Q MTSP?PCB'"UL6X=G+NG2S]".0B[[4U1!Y+@@K0M87O M_1LD&[XKW:).92]9)EEE`5SNXNZ#$`7\'A4*",K<^HNA!!#-F!*A;FEG8:(Y M\R"E5*DN:GU`CF/#UJ;(@$^@@K/\EE\L9L!D1["*2V8VT'\&GE%:/5-]G$7X MQ/+]YY.9YS]9_C00%)"45;VE,^6\FETH$D7`:/C@>\O[ATJ?!VVP MC0F`-5Z:<_&W!/!HF((XUZ0(##C8[[5!S@#]V7/O[X@_OR#C<*^N?P-L7E]T M=A`Q&F)&0]1H)]I7+TR\"!'>6^N9YL)*\[<$-/(]J*][GS!SQ6*"_X9D`K9F MZ0=+]+W!&8RL8LZ*1Z]"E4N?8XM-\:%X?7P9TIA9)YD!CX.&A1=\"`1>(3_! M2T>UC^J4>J$+QA/X`O;"&3HKKC;\-:W,SST73"PUT.SE-G4>P+6Q@>1@>1?@ M#4SL!?K%U,$5/*]XD3>];D\?]8;,E1G^*ED5/)0EK.IF0HV,4W`K(%..^S3I M8BSF0/+!>$/@XC.'X@',"/7,X<$Y`/$]1"5C!_`R!)&Z3!,*,XVCTTS`8RG9 MMI!2@%3K'N"XQX@`OMO1!YV.WC6'628H@&*R!.7IAF#A'HA#@Q1&,.9?C@D0 M+F.`+\B$L3/'HEF*]TGRF22@P0`RABL5F%(>2X,*[H>5QU.R'/`*1,SD/TO@ MEC@V(A:2P9N]U][:[[0W[1;$?F`@V&MQBV]M^UV>UZG_2==+O@SO9R*6(2/6 M?4QIW)Y&5+`?Y9AJ#20@C>T M)^_.._@W-+ZX6="LE`"#-K8"S"HQ8X.*&$)%5*!`S+\@D'FT'#07L[0\@_+H MMD5]P`PEF`GB3S`=QA0&0!ZK&:D23F=7I=F^:,LY"E3#/KP&(OTQRS'>NW0T M1$`6%D:5SG,V!Q817%6DFJ8<8WH3<#B!;&2E3@LH#Y`/P7V M),8BCQPY;,!<>`Z.RZ)]M^S,SO@X"Q%)9Q#:!Q-N_K4WG:ZAFV:7%?43@HG%D`Q>F1!5QOU]9XQBA=CV$J#A,X+;NV96+Z&>8ZIQ`@*A2H) MY)&$9?E@;#F,X/#6-YTV[*?782'T++U7L]O5!^T>$BEZ90;GB15.WBL>ST2T MBUX9Y6;Y6_0,C^,+37AA&A\Q"D)Z>#EGQ\H,%=D<1+14K'3'OO9;<5!PU*G& M5+=EJK53D<,9:!0G(:LA"R#RR1HQH@"?)(7D-3=I;AI;%I7P-@WI`0&'F*7R M(;0"]S_(1EZ2?"UJZ2@$"M`)>@"'$'3#V\3&"7PF&,;E,XBS8!IU1:PZQ)(& MOW%T1LWZ-"OF$`4DV[/`*KHVJ#9*=A`9"&*$@`5\(K"S:+7R0B9^K3B.0;V- MSH#@-F0!RD:\230GB7W!6/3T-CO-RN\LO;4GR_RCWTG@$8IN40RYDM*,7+Q?4\+NB[7_3[;/-8/R2HH-$QJ1D MH>EQ)*)OL[W,L"8%,ZL@B@%"CW%1GGBL`@TSWQ9FPV%!/,:T^"E=BHE<#5/< M$.'E)1E-J$^HC8WRT'&JI]/6!3<@XR"(A[05]CBGCA-U5\7UV1EIXO2**XW1 M4[&I'0A"%CC[/$$P_%7NJJ2\+;+7!71:Y-@C=E6?F8";A4@;\'"=.7?.>4Q145@F^\45,'G+,`AAJ>2`7)#$6)EP#57`;!30 M2#`M`>/%4&59.[4<<&`ZM,PJFFRD61[:R+!4*=8LCRUSSN#J4'-%<"D#=&6\ MBJY$YRJ1\W:A;V,$Q!][=H=X=F-FX.]Y$=GME M47=FJ724F9>=BI&W=I9V,'K,UX&W9&!S/`NUD84G%7[(4(6GZ[&G+Y0AB'8D M:WTR$;!4&](,6\H.]`RF7B'@SR?[4QAO(WZS9Q8IT:L0P\$(BYM6\Z2,[(E<6S[8#Y7)'[FQ:T1&ES M_D2UC4^E3O,0J.])-'J;6BJ!ZBQA6>J_YK9'HU#1H&57DJPEFM"6=FD!^_U` M^'A!'K6@%M`L=>234Y47D1L0>7'2@(;CX&W.S*5M,(_#1-N."@;(UTM%,Z7' M%4*U(XMZ6)C##K`2<-%[#D3W.:O98F<:48#4LUQW.=>C<\;PR:,:BY?&1#8_ MT9'10M0'P&VD#\I*#\:2/>3V*>XI>UJ67D[+ZN#*,5^-Q=6L M3A$/OK(GD*/,4DP>XM+,-UU&\>I.8];6Y4\GJOB,T>-;\Q9%5;NQNZAE(_#5 MCJ+L+"*]AM1--.5NHN0D0J(@Y$Y2%:WPA]Y"J^$3R\_&T97GY]@5GP);)B*V@'*XTHB-+[_8&P.RV'JA2:8P"<9SV-,XKVD=[OF.)JN<7D M3D?*8="R+DCJ<#1-S[P?UQF-=`B5Y055-[&W\`;J&%IU\H6PL%OR9OYRV6^VA6.U7!T;I%A.]?,-SKOCI&?5(C-+I MB5O:5/N7TUZW-^IEME4*UXJ=G$=5$0ENOE/WX9J*H[`MYE7L:&?77Z]^.>T, M.IVN6;BY5:!*BC0+B9ZL>HL6+DV]6_B+?+/]=$UL?8Y,UY]6!"YS^Y5NFO[E MI:#N"H6^R=OS5P_/'2N`-_W!,QRZY+T&?B?\8\+\&V3W8(9GO%N_K M0'E:QE<_DHSN1:3)2[7!(#U-M:X.Z'0-T^P6,9($FIP.$(_YZ;!;5F-V[@5A M^1C8[E`4=Q/%?C+P"H5ZLV-Q>;;,MIK68MM>BZ]=B&OU=H/2@V$*.U-/!>I MXOZZQ%?=S!)HSL'Q)]./S\669A<$HQY,OT=;D*RP-=5!EK@T.[.QVV77]8QL MN4"R>H$+$DQ\FV9#MLFKI]'99;'(Y=Z?U^DT5Q-=+$*U*>EW4"YO!MO#S23, M&MBZ\M8U^CW1FZX"FX3A-M^2*6[)2+9DU-Y2>^/=K/25;GTRMY?S%;TEC%XG MXT)LL)4:,.4Y+L.D>&L-+#93H;O=0;>?5^A%D.3AKAO%;`8NU4\#HS",>1D= MNX4];%O';B[=W<*(H#9##;L#[WM/M,KKA?R>7KM$ M3,H`S/BG42Y.C#;*XX2-3#I";J0E7`;!BK!@?0V[,?2;:MCQY'GQ_I:=W=[P MHUL\S`SH+V2ZRI_L]>@&C-Y7[Y'*0U4OLM/F7N0J"$Y%2--[C'%$]0#H(WH, M6\KQ:X";<'=5$$ICKBMK0JI8KHT@7?7J`J=A>RG37I^IEBX'_\ZKSR*&V2N. MI=9(E.[,XJU!*FKGS"W9.1P54>RZ_O%?2-C%=0L)$_XZ(<^<;Z M_?Y@2Q'8VGGWY-[7<$EO66.6V](W\@]WV)$2`9B[8:(+*%B36.(RU_A>'M!RX?"=YL7 MJV]X'W3ON%QQ(_3O2Y=H1J?2/5"AE#4N7EW`BJQ<-*E>-=I"^6J.HZB_HZ?K M686",J/%"UCQ>T*MJ/P*5U0]RKIQ8)UD05L2K!_""VUQ%:ZPCNQBF^>2J*5' M<8?+<^&FF[`>>V.V3):[HNE26"Q4Y'^(6_?EKF50'4P;WFA8PD@ABBM"$8]N MOC)/>*6D[9 M6MTNJW>C?(&5O5'WO+@VBS6DC`ORY,N\X>ML]:;*&,0%WKYTI^_Q0FA(/FB; M7UY9HX1]2]7J0'$++WPMG4SCH9AL4FI%``]'\JN>48$P$)V+4I"2)4O"0ZD* MW_S"HNRVM#^N/FG7$+P&(4T@Y)H3@L?92M7AP@/IRF[:/1%O9\3JRKK'_[6S MT@O,YV+=%[R<%MTBEGBJ1;M-'G:QF>.$8%OH1*.DZJ8!I;0<,ZH>QRZ-(>E]5^GU6V$E1B/;G3C+:7(/D@E=U&]( MNEE4%%F$YZNYTU+WLFR-U!9%74"I-K&"!VU&^"6A+JV'E5Z.E&+:[.N#E7>; M6SJZS_ MA-@1(66-LPWMW*D/\'PFC[:N>4L_:US/'VPRT^[(Y,$%*.^?M9L9^(S$U[&= MKD_&S]H7OT4?%[K;4?V1`XQ5;)>HL+@7VH,]1T'#LV+O"6VZY"XS[U.+:Z`7 M@F:^A=7TM#70(^Z/EISG]'>VR+NP11N]XQYW$--"X/O`FD0M@.V\[I"KQ0>; MW5KR0=Y"`(M;:W;S/K\OH7,Q/#*U04A#SP^BFW&TX5BR<[Q1KTLOWR`P/MY: M]NC%9$$',JQB_3_;-VU//":@`\!IQ4J*+`LP-1XN?=ZDJK"3.>8QEOZSK.77 MD843/&SX3A8AOQ;&+I*S`OWX^J-,V[`&9*X1');3[B>EWU5\FT9\O,+I"")VB+D>X7D9":^:7<#RND+ MB!C*/1T3\OL25>X4@AIO&2`_7'B.`S&*]([]&R-J'<(NWLU@A1-Z"26VQ&_E MXI^/J;)$SK8),4V]/3+T#K`I4PW9397$>+D[<,7!5BK62MV>C^_ML@[0>*:\0 M&)GV4SG+L[C80O+6CQIF\P`ZQ=RI%02^CAY*L_-\#N+,;H!%#>0US$8+=^#S M83M_AP!(NGD+PWS^:_)6-WBCQUK@O3]8*(ZR!X*Z#&.F$,9&B/Z.L(ND324E M6HQ^X,$(6$8'<6)'Z=XXV9!OBJ^*%NGQ2I(BWMWS,PF`E*RT^X-1NHFJ(+'1 MLKG=Y7D[X-1-<$)WDP+,#C3'GMMA;/'S>(<(/^5E";<1O2<7V_K#?^)6L/1K MW=9H]*LT[5(%6P4S,H[0M;B0MTD0;Q7*6#*Y5,PN:3(33D>E.(22&F]TQKD] MZ8`+X8*BF7/F)?)3H!D+,B"IY?51MP<"/,K+63K9FO!'^FISFMN+%%):E^0$ M`350;,E@F1CPE(04*8#Z,I+?8B0T&\C($8K(1[QW?&XYSXO`TUGJ"SN-+,,' MSZN5$8W>_^T-9J,HO)3-$OXELJHQD\_?F$65@'BJ#'<'R,Q*DKTMO`9PX M-)O:='9*SJV86W]1O3LZ39.<=8YQMG^8$`A%RI$&[2;)JB[C+Q&1B/!,+4>-!Z1 M<`YE%'D0+F8XD)O$V,L3LD/)FUBG82.K8.C3V=5IKY0I("/J37&/C@GOD&3' MX#&MY[%C%#VO4ES/Q<,7>V;'*C+ZQ1[F_6=9/]$< MABA"$`(Z:4IGIZ;S,3^QU5D:5T--3^9L[7BY7-\4VI8$%\"3$L\OL'.I:HSE M&.>121V-"9AI"S-G4Q0K=EQ':3BW?MKSY7SED57ZO(KZEW%350?(CO8NE3>+ M!D!%G79$EHH6`P>IDW4PBI.Y^^@4OE_URQ(N42^A`[4-6:5\[/:A0BP=.U2PAP4( M3$(ST!*:YQ+E$A88Z<-!1^]U.Y4[S,FS'"507: M\)F3%_-G'(%68K$E::5H1&I('Z'GN'S::9!U]6@K;Q:%%[9EE;=6C*"B`2Z^ M9DX[4_+,4U2+1CDVQV#+>.#N1ZP_./D^`6^91&O2$QS\PMP#[R(^VLZMPE"* M[P0'!#M76!!FSSE8$$AC%C^NH)EYCD-OZDF2P1:=')M&C!0P1!3S2REH67;' M$:0^CJF%O?O8V8.UT!2@FE$?<+&,G$LZW%9"0?XT/99BQ<>T_Q[L0(03KR10 MG_?1[]Z2U#H&MI0GJ!Y(IN&#N M=@8B*97C;8#.'J<:Q;-#,M\._CJ9H=,1=SWU92/(-8%G<:\Q]_#^E,\V%L[` M[W2D^1VOP\@=N"4'Y0!_CQTCHRU`2\#&'=CALRZXCT@3H4EF.E,>%1HB-'9J MD)E,Y:Q5%$(508K3F'-YXI`9,!9EM2=[&CZ\U[KM=JLS&L6]!,$6^L`2_+%V M5&E%'"=86*C,)']9X.E#]B]2N9,)2^BG('W@W$_GPA2[-/S9:?&SFJ2\ED-Z M,O;"T)M3R4X^#+U%YA.&KEZKB\M%'_KL'>Q3C@6*3`Y$O_]K&=@,\/7Z5A(*R/]A=WXS*H:-&W%!Q?BH8G3ZN_#JL\0.R+:'5I%W_HP= MK%1^Y/V*Z"K'W#DAXG\-IP68J,4:+I;!@>(B.']EXH-YU=J_XO^E>881@O." M2##*#S)&,$8Y1LAM,G-,H#:94P^_A7Y9@:G2'M6[WG?:BY_-4"'?(@,N,=GL M7]JP%]M`@5$:JBRJ"DTM.C-Y++$1&OTB?Y)^>^4;*R23%N&&A&_+=+^BY1YH MN0TQ;@T&HMDWM2:IA>46 MHPZSE;.2EF-(66*^\+47T9'7OS"0.VS5T@!WZY`VB7R[EA.S/D.V"[294F8U ME%E*O?1[E=66G`,.5G.Q(U%6X?_/*.GYK`+C&%"EQ';#FR9H,?G;3K3.0*[A ME();5\&-CE;!Q441Q*VYCL3ZNEOLV^B6#PY/[2*3P_8.;V0-&=H;XIM<= MZ2.SS\9N&_JHU]';`U,0RG39@'"JOJJZ*1K!;6;'76>K<.)7X1EF5^\-6&D3 M/VG-UJ,+90DYF**]79&QO[3\9\V,'GMZ(*Q.(!`\3'I9,*3C]+IY]I;.U[L3 M$0WK!4GY!AZDDH(R^[A)&2W-1Q!.V*$K7I8B;I">(H=S*/$RJ084E]SIA]?: M/L<_/72-JD#8N3(["Q9>(JO_R;\T'G3'9H?C74?.%8-^1^\.);=2"L;KKN"& M_#H%T]"K_L0*7=+U'YGJ#PV$"]P$H$`@<`$_Q,=KY8\09F0O9^3PAON0GM*M MEU MH7O$',XRGP1,KFC_1I']P[0I@!;E9+N5#E56%I>L7&5U5G=8365/P-*/?5L/ M+#I4J.;,JLRL^N7^42^G-EZ*[$I\:C$IS]HMV<7 M%]=?/YU\O+F[N_G"??[HP[N;V\PG*8Z./OS&%J2?<@0_BLE\%F%(/*U.%"`` M_9Y\:\$_9K^46WN^O3Q]:B*_\2AJ;XJB4J]K0OL$E32T3)W*L&]7%.!QJN!] MEVV0;I+*J;3TXB_C(LVW#=%M.O?4E*_C$R]SH,1KE7C]$17NGK'"W1>6L?7- M8[O5D5G(6BS*UMBW$:@GQR\MQA&./MY\N[C\%J.(G[9KQN(G=D?$&O\#,J5' M*.B%=]?&*_"R2R/:"`&L)7]*_+9@:H]0_**Q*QJ='%(NA0V+0UN#C0TM6V/? M)F)#0_M"^8_==;/_:#EX^SZ?+(O^Y;H6KZY'>H%`JQ&\4R]2KZ?@>/5D-?U6 M5#S9*$X;Z=U^&V^\KCPV/1+^:;2/T0@,U0S6CUW"WI2!A8=DH^&+R-[Z?D6W M)70P\KDB`^L1OW>Y-CQ^.V3]VE11W.CE29FGH M>=?A6/5C%Z!5-KTS?!E_^E4GY=Y*>GUH^/,":MXOY;FDMZ)/4[. M:72DWP@,J4B_D;*UMM4?Y0U<98X<-=+2OUY3?QY/^FJ`PMXE\7=3@*=TD6*; MVI'^"QOY_:.G;MV=DJJ&6WBCTY(8^3I,R5;8M[;??;C?+/-?V!E!=?.K_0!!U61X6]D./Q6D5UES6-KT]45Q8D]`8-/[Q0 MA8Y%G'MHC@X_T+#8(-\21^>WCO&;W,_95Y7:8:A&E3>IQY`#O=?MZ_W>2-5# MKI%!V5<]Y&'(HLJVU,RVM(S14%K9WBAOI-L:;NR-L#7V;2N.W1OYZKDGV/:% MCLA_Y0O4M<7,3JFWC6Z#?!%&J&@&NV+')8L*E]DNTF34?]E MBJG+W!3VMQ=J^9=^[7['JGY+!AG37L=I2N`OMLQQ$:BQ4URE4;47#-%!9MEQ MSU%COX5O>[Z$L*%'V[KYY)'X`='FQ+_',93P5(#=W7`Z\X/U2+0Q(2Y\*_0] MB_>;R[$FOIM-.@RTB;6P0\OA0/!!FSZ9.=BMCG>^(S\G#SC-3R8F/K;8BR84 M?J%`22?PU21SX43,PYO,%[?MD_;IDU`ZQQIQ][YH;GE1*\+Y^PT%K(+3WZ[43@[B+UGY58T-S"YEJ M,TIRG)W_X].WFQ]?+]YK_S.C__;L1`RZVW8BUH\8ERD+].+^06*"BI/8WYFJ M.^.R]3YOII;[<_";RV6FK'_Y828?8D+'5"]MT[T=NJ^?V=J5]N*MP0](=QTF MN]536!+PN'-F!\&2^6[>K)FM1YK*9>:6"]E>=Y!M=/1NKZ_W^[("A*/0C,VP MN$WRZ_;#B;R9`F_&7NS2K>S0OL_*S`/@M'KZ46G(YA>@*\WXNC7CE>?/B%T: MY\83+-;1C4H[*NVHM.,AQCK''E'?>:'EE`33XBD5BZNO>5P=5E",+Z05:UP1 M:"H?UM*:QZXR#R?D[JS;A3"]0A/M?$VO\O6ISG]FBNXDP%5Q'5_:+$+O,>G*MT:_K7<-\]W>*WWVH"F;8-EKZ9B9X8O-24D6<]B!U$^J@YUZ7J8YZNMFK[=_+W/;59(X$IO7@WW0Z!/77R\N MO][1;Y0Y;QN5B(DCN+G@;$BC,RW$`!;U!9)KV-.'73/2(\)@X-0>HA)"P`,> M!=-YM$^VX]#IN9KQ6R>JTYO9/GR`@W5ERP@%:_!=NBA="G\;LUX8=&PO6RK^ M\E"VUL1RB#NU?.T_2\L/B1_PT;VX$:UD/O"3%>1I]*:]L@)NDV&\V@69$=^G M"`2@L-;2L?@<::%2+UE'H$Q>V6>)06<.]T#R>OK`'.47BXDU%@85T[+A!\^9`K]< M_F=IA\]?O9!U'H-@MR!*9$S<\ M6X8/'I9:3L_F()VAMG3M\!N9_=\ORV#Z"W">BZ:,?C`Q^IT_SX*;F='Y^])% MBOV97>T+K;3X19N2B0UZ./B_7]J_G!JL55S[;[]5@N"T#%PZX^B6^#\`RA2H M\!FC]19@-@'F5B&\(@BGY_7)J%L!= M"LPIVT7$7N>.%<"[_[!\%-$;_QM:UW@!,EGZ=FB3X-S"AG\?G_GW`O[%8%=; M,Q(!V!#"TQ3=SCT72\9!NT;$I4C:)8.U6X,>)U3!VU?P%E(M^`X:8"6RNW]> M^=[<^+N%X'7NO(X!=@!_K(KV;K=7++XQ'!D6NO6]"2'3`-^->6.TB3>S[-/E MZF83R-L)W/5`.BU%.\N$@R6*.(KGQ'=.A.&H1(<60)5EH5CEWL/_@`J8VP%E M.^+C;#OK7N#X!1B1K6Z"\KP1;V`E**?;!;U7"#I'&8/XS_2+K@@)"K;2[M3: M2N%>\!7G5O!0+@G]8LQ7`#B2!2G$$0`O;`(&5&O6VP>S;_V!*-1;,`0";9@@ MWZE/"#I2R*W1Z:LF(4(;8@!+\AX MA=(<458!8);W`(QQYQG?R0)_JNBM]3BH%0#)PHR?)=:,?YE,KUWPQY>)GF+* MR5B)UDUVPO!NMD=&QQ#S23D!!SP'RM[?%EN7(N`FSMY`Y.1J`;\76HE^H/1 M*C=/L`RQR;B9?20NF=D3VW)NGEP$RUY?%`.;-T1`-G)@9.HDQ3P63I.U_6I`VZ*;Q7#]A& MW5ZO/=J523MGUU<%M"01]XHMM=.,E(.\/TP;MK)72;2-C&35W.E!+\/BWT&S MPMO2*Q;@.X9Y-1S9[`EZ=YZ;^]J9.[U9AD$(#CBF^39#JF'VC$[/,,Q8;U1X MYVD6M_2K'S%[>"XD#\^04^XI,WY\3KYR:SU3S^O)\J>I-$%U5C$&?>X$15;L ML^?>WQ%_?NVB*K$?40[<`I)T*%^%Z%O3 MWRN1PZI+(^30,OTKR_;_:3E+4HX%LY#YJV"A9XYZ`W/T$O0OVV+>[YH\D.G2 M(=RISSMO@F#C"@Q*\.7F[+,[+)Z)3\33.#.+^.:74WF#G[GEW]ONB4-FX7N- MGOO3,JOW6K?=;G5&.(6`%PO(>O*LT]Q'TH](5B.4J:Y\X!516.[SH6BA^-EI M\;.RTAT.YPDK-^.%:]&'H;?(?,*0Q4O9H@]]]@[VJ:1BK9]OHY(OJDK7/R%9 M3VBQF5#_Q`B6*DO+X4-:TE56>A:`T#B\/.F]QH?A94I`0EH"XI(GS<<2$)W^ M+KQ:X%!Y!>@2:W^PG(?,%X[W3`AO=N6QAV0=JR(ME=Y)NC@M7W@V+2O:K\YCM;^%?\OS3.,$)P71(*Q*D()(QBCE?UTRMO2'/TF\^6% MFM(>:VL/K=->_&R&"OEF!W^=S'PBZY''_MD\58]=",G*>P!-5A95A:86G7GI MN.BU%_:C/27N5/N7 M31SI`.?#42T-<+<.:9/(MVLY,>LS9+M`FREE5D.9I=1+OU=9;'';\KG=9TG8;3"8OB4+P)&^Q/JZ6^G;X1+1Q7;?6<*'T!9>VC ML/A82WC1-WSH9H;9NRN?D*B<]IL5DLJG4ZW!($H.B-<*7@#$K1V`R]X;Z;LH M)*4X*2MW+D91[L;.-DI7JL*%.2D[X!LY:/)*NO'J M5X[KH!^+38W*6+CM_6OT)<,0.X%(4GDCT5/B6T4]%0W?V.H9=MS59#@$YR<] MF(;;,3Z7ICMLMWIXJ+W^\?7*V32R1D%E#DXX31G3461,,0<+L$4)WFZE$YJ7 MZ+`SK-:F9`)NP]BW],M$E>[4_NL\^3K,N3E+Q%3^]['NC& M#)5=PKJ,8I75`6M\3+H%Y:Q]P[%N,(1YG&??SH7C,6/QO1[K2>*3U"0><14JE\O[@1;80`-GKN^(&(7SU3 M>X3B%UTOTNC]HG(I;%@T+Y3]VUZ?U(^NUJ1>"ULCAC\W@ MG7J1>CT%]_HZ`H_T;K^M][JR;M1'R3^-]C$:@:&:P?JQ2]B;,K#PWO1H^"*R MM[Y?T5UWCL&.V'2[N>LJS@*8V*9Y##RN2(#BHU+WI\DW].1X`8"/D)BCL71)_ M-P5X2ANK6W2FI:KB%-SHMB9&OPY1LA7UK^]V'^\TR_P7G M_VRR91&?:8T8)K9UGK,"8+[[).\?5I1J.K]P: MH,/JJ+`7JZCNLJ;Q]8GJRH*$WJ#AAQ>JT+&($'&O0FKQ66.#J_ M=8S?Y'[.OJK4#D,UJKQ)/88:03/!)GI-&^2,0VAZ'_E"]2UQ-;H-\$4:H:`:[8L_Y6>F=OOM[YJ%]N:@,[??>7Y,V*'2Y]4 M'5&Z'J]L'\SZ@[U7T4'RDH/DIYK[:("[T^;6O(B3C&Y_,&H/=NOO--;7*<$. M]W5Z@X/W=82SL:VPS*#7[?=[VQB#6P3@UII#\Q=\]5R6CGM)WL&<\Z8=I->$ M_W1'Z-L.^Q@=LVMTMXV:[<=6*X[?7U?E]6A7P4FK$9%K=)?MU^.)%W5-.F-)=?[-*%#SXAVAQ> M]A!HQ)W"(_3>5B.N9QT`I]73CTI#-O\6JM*,KULS\O.4LCB7*OMW\NL>%5JJV50VZJG_>KQBJ]\1=BVBXP[$!9`5+"% MZK4:0*]Q1V;MFKGTI9-&U?G7A/U%*RCC_.]A8BX'?E8TR^[Q9%4`OG&[%]$D M8K<60%LK2%^)4!:Z;9T93L#7!E?[)5@BO8-MJ>KJ-;M;TM=@8,&^OFBU<9'2 M_D8<*\1%?3"$\+[`FM`'+^Q@XGC!TE^S0+C89?KW,@CMV7.)TU3@*\0^D6/% M9<"77T]^?.=.S<[*`(>MI/9/XPC3*,:RX8N(P?*\A^`XP4]C_[?HQS3B)$YW M55P6!9?;1.CZ;N;9?T,RT;X_`V_.`UV[=B>M''QO&=J'IMEFWX]_-SZ\TYX@ M8+)#[XW\1_M"?P[=#+$EMXF<@@=_#QW/JWYX-D:MZ3"_H" M(&/[I3`[@8?/YK8;/Q2@@7CPG"E[5-S4T@UMAWXRY5L.+">_5/Q"S]7^OG2) M9O18`6"K-**LR)1CH.2][RW=:]-%[D`,9V>A:4WPF7AX"%M!; M0/.%]4PO7T2P).OP9Y&/$^C_UUIXP8<`%@)6Q[-^:S(!TL%JR4+LR;RPS#P? MMSC\%18#.^*'-G[_*T(!Y,27`,,"B4%>%N#O3.P%_&3-VQ'*YG1)4&3229BL8KH52(HXR'-`FGUB8N:,@$_N@2C` M=OAUG@8"5,&#2:;F`SR84Z@#L2P8HKB=DI$*&0$5Y#W#<4\ER"WH+D?QG"=S*:0BHL4*J;M]K;^UWVIMV MR^AI"_B$OA8W^=:VW^5!PX?9>LF7X?U,U#.$Q*,$U"*:E495L!P'``VJCAD( MDXL7H%K:#Z0WFVX-/H)F@YF() M<#%4ZIQCRNTOV0"`GP(*?K@B8W]I^<\:6@$4?RIX63BD=,EL M]YM`)E@_(@R^`_S/[(K?3XP6L[K:;X6VN:@"2VJXD_BBAI,O25!RELPI5Y,7H59"7+#A1.HK>'_]L_V=I3R$F^>2!*8&O3HCO;C@OZJQ"/1.%(67'& M>I$PAZUJ&F$D1HDQ9D\H:O,@<61O)8N00:F90RF/RM;`*OW(=J?`5/0K>\"[GLD)'X'Z<8]0"H7\P6*:I!?SR6RVFR\YXZ*$H"/W4'T5.*WP\\> M.$(6]^UG2_#*$9O#@+1T$CP6D.0AC=XDE=8P!C5(7A!Z*CY>`0[I% MZF32`(D`!J8:N.U@6OPL(<$'8\%:.A.3PKX(Z\789JA& M=TF:/-E(%#4NBYHHC/&)>TH'K"V#6F/0WBG[4^=^'!H"Z=4-"S8FP)P1^> M"RU\;P+R&$0A8<0YF+LP]6Z[K;?;P%0^F6$,(DOA"7$L,6BN(N$(M\.X\5;VKS#G7+6=4 M=++0_<09=#>S6R8,MY$LE`JB]4!&F(O6YS_]^3WFX4MD86D,8W;I%-S$ MN:P&4?:@\P*$Q/$6^">(CN_))09L(-,!N2`S>V*'9PF-V7EJ]HFR/9::1#-,9&(+)A0M/'ZRV*5`M'?L!^X-@4=*'\KMD)Y]N/!MV[7GRSGX M5]C/44,/$4$V-EUD/72XE7SNAS?HDT]0D\_P%H_>LXCX=[9/>HYQ[;&M@/^ M'`E:VC?ZGMPJZ%:Z0;2I4'PC?T.(-X+`JW@STD>#(>6N-VT\`,F[P/CXR@N3 M=`5ZE)0UE^"++%B&RGF6'\>MZ52^1L;=RGGEZT4/F@@MA#_+CJ?AX_1!E!U$ M\D-/(1XMW_:6`0C`/8CFW`K!XN$W9.?]\3GZ[I'T/NN:/=,0RMA7IPZ<3%W1,XPTU"RHQZ9X[G9!'H$GF8.$%-$K$PQ\&5!#O38@[R\/#58[@>JZ" MQ-?XC&J,5KJB!KR,%5ZA@U2UP^\(]&$"I_0U6<^N-BP=$18S@<4L[C9S9HV4[4>7(F/"68SKU>*8$@`7?#_,SN=R-ENP]O=DH5XKI0AOP-0D+ MH)("Q2[.T$RHYZ_TSK)8SR0-MY;B2R?LHGQ?I"'D"3]9,F];J;MUKHF4UDP) M^;7BT/<^2U=.8:W*9`(KV*S&``M8$S\\*07(55;9 M8=S^#IB!%EM8@(1454"V2&4,K\4`A=E-LMDQL:BGQP[( M6;V,SRN#$%\+D@M[+-==SG5T(;%&*GSRZM9O[8P5G^EF:+(/$6+S_!-3;HAZ M6UI=5*6V2'`+15I1A&77R5:O4,YIMTRABDCF(*Z1[MV99FF&7CD#]#F:.:JL M6@0B!.#T,SK&I4$!4RJXRN3IXCC93'JD*)&E,(/NJ*XKP0XS]#0XC`\GDZ+',NP5@L/BRC$1%0AGOG1! M99;J)D591M]7T2U45>=('RNU>)480;P_31P`LTB55ADFR;YHG:GM+*D]B4M7 M>5&P4'*>!17]J^+*/F$;5Q[/&6)F]L$F,^T.R^D]Q[M_UFYH;M'7-0C9?/*4 M7NTS>;1U=JP3%SY/<+\./U`.\3088?8AZEOZSP)^LV=P4NLJJ5]]L.?R%]X+FD#>%0WPM.9]5*J$:OF'`
K0)[`&OWR/?I&YB[.IZ5%^X(BCP/PM*3@ MN1!#>[1X\18!*Q]QF,6YY3PO`D_7/G\^9_L$+2XMKPTBJD0J'%0)K6.FJ/') M^+G%;Z.$['M36H8B+B57>FC*P&%@"A78FUXAX<:KD_%B)"6K&]2L;IZ\[54^ M[6I`!N9:HH`R9RG(LHEY988U:R_%"R1BA"*L)5%:U&*R>!DT%-.9(.T6:,4G MRZ?7EO.)D[PBA95;PMA>,>DA7F-!;I(!%F89-#(_$0SQ'1/G.0KO8$%X:[[D MR16.^X%5J1_"E!)G7G:P$\,C+4N"=]HGL:&$>"MDY(FKYV/`HG2#8\^()#,L M;J)5X"XE45QK2N$'M$(AKKP0 MW.-8OEGYQ>JB#%;NVRXJ]RT#LJ#@?X/B^"'+I0-39&I+-MFAK.RD4NV\4,V< MY)XB@8K=&;&8>V5A^:AH@RMWP>Y_FWP?=8`ZK;H3VE,@*L@I)]3Z^Q"I40N@ M.M=+UBN4'[738E5-=LPU2^5WI!M&;$RT.>*T^3/&YA_@$X")!;5<^Y+,*BVP M11TP,C.L57,GP%_]^L)>[YI,K7`M,C`Q,S`S,S%?8V%L+GAM;%54"0`#CNJ348[J MDU%U>`L``00E#@``!#D!``#M76USVK@6_GYG[G_@9K__%XJ%!AD,;TQ4.,=:%0+!X5Y)]__^NC!&E0D!`'A3\%SJ4Q*53V M"I4/![NU@^K[PFV[4=@M5ZK3'XE?V`@_=`P&A:>!C=GAC@_LJ4/MMX3V2KOE MN?!D[P0N']<=>^N[._OE]QOY[W%>6E8F6W6*V\?6+6SM&4N4+A(R4V MM*!;<$T_X),A'.XP-!C:TB+W6I]"]W"G8TZ&1DK*)TE'J)IYC`0LW7'P> M`$YJ9;B5TE'Z9#8,UC^UR3BAB?.?2]M2,:[=%XA#Q`T;/8-EP0AL,I2/;Q+& MF3$@E*-GUVW;1D>VN;+=Z[8\IUNT9#JV^\V%L#_P9/#$`5M@S9Y-(FW@BQZD M`+6)&0"R96+6ZO[1JLXW9= M[W>B"U=V2V!S-KLB%=DMEBM>#_XM&J`TBXD)3)4N4\>NYWQZ=-#(L$6+K,X; M!J43A'MWAF!,QR.L!CQWY*#P=1I\1H.:,QO%QP75@S'2NZ/$G,'`;:V(1)>> M_;Y+R6")DIRLS1^A%M##G+T^9W9`RR:1I4A@:R/KT-`3,0*,FT4`_/2J70BC8\12HAA5( M&M*F=N@+N[F@.=+1@P(H8DYB7IN4#$6>/FF*$9*+F"?CG3MB7X$F'X_!RTO< MB?;S.*)4`2?Y"#[/HN3LRA$3J1O2Y6.#@B9AEB"6CG*KS#*N5*$HD3`7R.@@ M&W$$.E/!")2-@J`*\6^@.&TO0`EO64)H&E79=$6QN1Q,E;K:9^OH:J0GT1-M+*VOT MV:8Y*\F/"%'LQXP7J4V<+@CNM8$._$IK(3T*)T_#=Z0`D>2D6I6909Q`1T\* M[F\_1X-S'-U3+M2EEV1343(8(#YP*Z!8S+`P1[@'V-049.+@>FCVZZVMQ!1,!EG=FJY0K7417Z4`U?B MWDRP7OX7,+)-%E;C?I&8M&MZ=WS?'E3"(IVD[:LA0S1XED+"F*26W<;/:% M/57478J!UUTH5`JM%#K:QOJA\"JQ#9*`,TH8:U+2U3-Z^)M/VF.]VJZ6V=V\ M[>Q?]48H$1R_9BRD73EJ$,:ONU[[>O)O/T#NF0[QL=C[-QA]KH=RO;+(/[SU M*5J<>A$D>1)S`[:XW!/Q\]*@#^!K52/0J,TRR!<@T%+64GZ)>\W[0&4XD>MSIAAS.[5T_#B\[./N M2AK%]T3&%(PT90#X1*^U>!Z)FAJN*SS_Y64B>5+74[><*"2"6^9,8Y8H@=P/37W]>WKW[^Z]OYM!YNL=[^]9S;=2[G^#; M$V=\5J/[M:^[/V[;$V;71N9SV?["WU3N'JO/_?ZMW3V!9JGUQ^WS[7>$CUO? MS_KE&B.3JQL;*E]^6+C9&?W1+`_J^-BXV7OP9?JX]/[:>[WH_/YJ?J M=7/_]$NE5FE]G9S7K[_T,-J[?VSOG?4N'N\K[^F;QKO=[EGI<[LZ^GS/WE=Y^^\U>N7O<[3P,NU\?/IR@ M[^7:L';V?OSAQWW#_#'^T+C_=/AWH7'3\K9DY5W)B,ZGRCD3+Y_`)&B+QCQ! M#;;!2'J.1\#<5UG3)MVM?>**C@=08F4<&):JZ'L2>)]8/SU)RPB\3?.S3K,RD"IRH/&/1ZIP\.O2%-.YE?/#9,,R<+W9 M;1`@^PE@Y`,'0^46E4]S&?W<(,]5C@&#II*Z"NK%R!O!4GR^F\U+EOD^]TWZ MMVQ$3-)&2)AR/+EE\MW-/`S7Y=$4TU6A$9ZN*2!L8M'_0]TZ?2$%[0/#4I#" M-*.7O[(C/MN004E,B9MM73E]'5"_SQ<:+MAVX?[2_3=!;(]>3\L MUB=2Z[W>N44SS_(J)#(QE`LB]!TWE-"2K-^%;<$15E/$[8J)N<&A3:*V_2GJV\E:SNU8DT#'30A.IX(= M:T&HRI:NRDL;S^7<.&V1EU.<9C5[EM.<$MJ"H4/-OIB:77;.D:?>M\$BN1" MKF"U1H=/K(6?<3Q(PE5H<TKHF3E8!-W\O7V%OFM M^Y_";%#F%\P(-2[02-+$#=Q#,F5RBS&:CDU?@KA!.(YIV;_"Q2N37PEMVF.P M1W`I7*&OI=JSH459+SM8S3G\_6]3"=*MD*QGS3T8M#TFV?O!S)#LI^6Z'6!. M>36DJ,E-27SO'TKVD]93W//_/I&G!*'YD-YUY*,,[!MR#YE/.T- M^0GL$/?F1'EIR:^@O,MXVFL)U[.CWN5`\R-_T)Q7[@,A[M4K#M4SKH_S___5 MI>I_4$L#!!0````(`+&`KT(\\PA-&RX``.^0`P`5`!P`8F-Y<"TR,#$S,#,S M,5]D968N>&UL550)``..ZI-1CNJ3475X"P`!!"4.```$.0$``.U][7/;.)+W M]Z?J_@=?[LMSM>6QG4PFDZF9K5(L.^.=Q-+:G)>^0A8@7(.7GD[F_V4VI@@ MZH?$1I1_<')Z^M<3_M]__+^?.9%+@CB)GTX^,SH?K>W)Q>N3BQ]_>OGFIU<_ MG#S,+D]>GE^\BA]B3[C8^_W1HNCD>>5Z])<7&6+/C\3]SB>+LY?GYZ_.TA^^ MB'_YTS/_(/?[IU?1KR_>OGU[%GV[^RG%13]DPUZ<_>/CAWM[B5;6*?9H8'DV M)T#Q3S3Z\(-O6P'V/0&^3DI_P?]UFO[LE']T>O'R]-7%=\_4V;'(?N,$.S+9 M`5Z?Q5^^B``[.?F9^"ZZ0_.3Z!U_"K9K],L+BE=KE[,>?;8D:/[+BT=[NS[E M8)^_BHG]%__D7TRTU'>QPX7TSG+Y*]\O$0I>G/"!'^YNE0YS]%93%?TTM@KQ@B0+,>*(*.#X<$>`%;CS&!;H/V-\K1JHATX>C MG"F:#?=+!L#2=QU$Z-4?(0ZV,S;$2Y^\DF"T8I"S5#=`LMI\7HB/J?!%LG*] MM.CRVO6?&DZ+W>,1>RJ8N_4#),%,]'-%JX:/=2Y)^USMFY]+TS]7.3/B$>5Y M.%>F#Y+Q&K"0`J&2BR9LG"N=CHVY4#XQFW,",45;<*-^LK9A!F3:MF)(V00> MV;8?>@'V%E.V7]@8T7?;Z*^M!&L5@RB>53/KT44RFW?F(:5K+1Y35G[I4R"H M2,^FW6.JUMJ4^&OF$6XMST',4%IS*S0B(L%8^1C*Y,><6,M;8#:F12D**/=8 M?8_1H;+,UHVD4,ZS)2._QH'EXJ_(<=`&N7X$CNW3@%HKGP3X:^2(RKZ$[,BJ M9LN(TG"UYN/2D")G[A/$GO6W"-'`MW_WXZ]DWT9F5'5:_9Z//8G&'O'H"'<2 M)!DO'4*1IK]C`!!L,X<@HM24SDV?4JSL MDV$;-:@IKX`S-9-_[-LAMV=&GG/%O)1@>^,QLV`5F302_%4.DQ&O16Q17DO. M`])P/C\(>!V]@H,99)399L8?Y^OK`B.?80L\!8AZBDS+&GVYQ*!6O!D;2]>T<'9>? M[ODD)>-:C\C]Y45(3Q>6Q<6?8S>.7F8(7;Q\@RY M`4T_X5KKY>GY17+N]U\55#+SJSG3B>D/R'#>8![_9/M>P";:E1O]BJT%M(B/Y]+O79^YF+^\ M"$B8>\N&\KBWD6<1[(^>,>P\RA$Z^RN,<`KU:J6PN\$GX^/HMCHZ)$&/'5([/B[\$DPK//6E/R. M4O6V(M@V6@+\7)_Y(OQ_/"UA8[D\\#P*+BU"MMA;?+*8"02Q&,0([\RX+L55 M/^VR:T(008%]II$`DV,S>H=LQ(BSS>\6!0GS$'*KI)=?Y)H*K!HQL)4V)6AM M8>?J>G%A*\$GD\5+QUA_S`[E.<@2&L3#RF"3(OP)8"?'I M[)3YSE$@+#VBO45`"Z*"WB`D4XU8(JCO`8R#W8DNS]T.`T3N_7GP9!$$)*H: MBI#.C#I[H!JT1%JO2Z750I_!*3+]]X\4@03?'Q1M&!$3'[#UB%WVSHBRU1>= M6>=R><<,$AL'4MZ)[)B]F,(2GHLT1O4[>QM_,QZ/&^ED##V7?H4Q8B M(A+^:N>83*TMM[$[<$D.*/7G.[806!UZ8.X)(\A&<#*LPTJLA%B/.[P:J96! M".3',*80H^#G)W2@$8O(@!V@=2"G0MAJW9[6 M$KI#+C_DG5J$,W_K>W8W(BNE.T`+1`[76N>HX;KK9ELKW<\&*[6*G:S"P6ID MMW_PO<4,D553P[WJ^4%N4O6H)))XHU8#IB2S*Q9DM131&;;]5PQ=(J8?%9M^ M*;$Q>H319MGQ![F"BI%*Q/%6?;C47ZUPL(J._SSGTH\NLR&/7V4#B956D!NT MN"IQ3!U@@(A%AG5@ZV#(AEP.I50:ZN(1^YM0K2.L@C'5X2T448Q2Z52%6)N> M9<>.<\0$6(Y($9DAN[&%L*5"J@@V--Z-?`]60$&&19`HJ[U5(>\ND1`345:$6!H%8;E)[[(H]%UGIAQR%!L`;4! M+\`J#%.Y508=&DGNCE\6\Y!S91&/F9ET9-OA*HSB4PG/$!(4H#KDI2@":BK2 M\NA%TYL0APQ#"+"`RD"-R2K<4AF5AR[:.EJ%W`)[7\4T!^TRUR.:BK(R[!'? MF#O+7YG+?-/97;K#HGCF:IVY6F>NUIFK=0D]<[6N?F::JW7F:IU0VM?>,E\3 M1CGRN]C?+HJ@\IQ1IGA7:2(Z2+Q"%6\:I\ZJEX/`7%%]&2##?)9)D(BC/!?] M'"G+B;\)N+49A0TC68_!C<<\C:A,S8.7E.YCTQ+3*"5U2M`*ARN@"R`RY'MR MN.4D*X4G6-[AC""+AF0;>891+7(0"[:(3!]Q+#D1%8(C$988TAS#&F.(0YABR M0$[)!7P0?;8;>Q!6TQX)N)J?/@TF\X00C.V:)3`(V`\P$:E-U`C[]\2G=$K\ M.4Q><79X[:-8.2SJC[X:X3U9\T;DS.-(ZDJ6W"E7@WXYL2%$IRJ@@BFU<8]< M]O%BY#D?+?([RI`&V9O+J?6X4FKG9VYSK@`,S,I]CSS&HLL34)P5`X>S%^`- M`A15'%[&L\-BJGM.`?1?%7T>C8`I$16#1Q4RLT^X>L@ MSPM"5E7D>HW-2PFJ$C21/!I%]D0G=L00SDP*D(&JYK0C%8=H/S`S$E0,&3+Z M9S,5@@-4LRG2EC&=1.I2!1HJ'M?6>:E][_HTB8:S_L;;(!J518DIWW@!(NP3 MB*E?2JNW6ZGU4RV[",JQ@BMXF](`-(P/2?18+4M6'@?8U%J^#8LW>GY>_0$* MHYQ8O]Y^R3S,%V,LQ0FJ3\U^-[IFW,9%G4)&/MFN?(^^0[S/>OR[F?6,Z$?L M^21JD1J_$#/S\J/$=UL_HF#I._L5#V(+=,G^`(R]3J59G\S69DHRYI+)_XZY MZT!QV3)2@XB-E^($5DGO%@6PIGV>P""D<(`)0!V\I.`HI6DRHF3]U8('^]T) M"Z=1IK1JT9M"[7]I*924XCN+8IOIP#%VPP`FQZ^.9(\^5JEDA.&J#YW*S_W/ M""^6_)[=ANUB"W24M2:U'H0'TWF-B",B<&+::-T<<'`;\E>9S"-.,HQTL)P: MO7C2>?B9UTZ1NJDO=C&U%Y8^@4SD*"8-*"R.4LA@PH7?"`&%PV9S&A#I($1=(XJV9ISD8K1JM6-NI$ M`Y/%62H<^"Q;H1S.5O(1S>-4<)?S8\XR@;O`F=#IUXZN5!WE=S=3C,#2=S*W M<.#D<4RDUQBFL"P*P($YF"BI30PGD6J"??HDPL*IP0S*X2PJ0YR&('C/JFT4 ME8:3G!3]00A2#E$!U[)]I;.HH.HX),RW':,-!;;81<(<$W*<=!C>$Y\ MC4J""E=5Y\]6]EG6$2ZO"*SAJ[ M86)F*$SF!VV$1_,Y=C'C>>87K9&22';CP?5.XFJ.F?(R;3$_(;&7;$>:P$XD+\([Y*)#9OCTRD2F)80F/IK> M"TT"%>75VB(&+GUF?MH3W->=&Z_U8!=I0Z8`1L8$8O;97C#7F7J6C:"ZK8A2'D0FE0418'>N^I".34CJRUT-H@)M"BM[GA\8SVN MP$Z1&53_E2:/DT#S7>4>9C8@'_\=8!Z]13;[)6]SV;6/6<^0MH:.(KP%&O8" M>)DZ3011C@804FJ+>7UG8(BX4W3IO.N5'Q/56K%+8"?>!UCM.NY:=%FJ`S&: M:J!+$P<4)U;+AAYO43"9:Q;L/>)IL!*7@#V=#XI35:6CD#U."`FF=`X?*H0^ MG105H:D&![:9XFJ3>>P['+`C=@XK,([.U2-K M;12U02R5'W1<:>2QN1/P@]RC3:"+`%,5>:UEVPC/5*B5V45-THOB%&B\0?ND MFDP44RROJ&8,;8,+8@BDT"LL0+B_)E*?\9)Q8GD_WL\X6.Z5P36R^.8)L=Z4 M\3:`B((Z.:2317W:D0B/GRU"+"^`2U^79T)_;Z8!L*F4RR-(8"*.#.I'OE]D MKR3=(;;Y4QR@>T0VV$;QWG&';'\1(PZV+8/SK.WNT9W4TNE6%?=2'C^Y14_1 M-YT'2?:$![!S""*8WKH`:.15Y7?W(<-#RL.QQ0503.4(T$:JU0E7%$S)*"+M M3AB/&!SXVFX@D73N5&9>F9*3H"4G7PVEZM>_INP;+UBB`+.GJ"D"!L6P*0)F MBH"9(F#2`C)%P$P1,%,$S!0!,T7`>I6%*0*FL7!,$3!3!,P4`=-;M/H4`'*$H/8,B,A.'B$P!R@E\^#1-;+Q'+.M"BRN M4TX,]4"DF+"$]C$8E&=YJD.B;[:Y1/N^LT M/+(#O(E.[*0Z)`D/IK/M)`F+@%S,\65UYUG9.5A_HJFLV=MQ"3:>B.39V$6, M,J&)T;K^T24D5+VP0QM8@*A(N:QHO6A.G@**K!_G91!*#G9"^+ MP,2)!.CV(%R(A9"/)HG@K=A2$;W^P_B8K*,FN+QE6D'<2VQIJR#4IYX&$+]" M":@-\4>,I74UQRBMKSFB%`5R&KUV$(V3O@11$&X>**V&"V@GU9_9_$-X`Q4> M$:+;EQH6G98'+9\%@`3L%7]`?4K0VL*[I9PTHN;+G-^-C]^G&\$*<=+'B8Q" M68NAW8D&_8"M1^S*&\9B(PU/EQ;B`7>@4JX'DKNSW6K3E&B?9HW4'!73J3LL M1>*?0(),:NU-+0)55$F6A5X6)["(#U$&2$JY(2-Z63>I#,A']+5QQ)J(]I&FQ8YRJ5L`@T#FJ6S)PD MILW$)OIWI\'3T!Y1.7$^I%4HZF92W,N1P_.U-T339JDL+7NA)Q?!!J MS9%98QF6P@EXJ%FDJPM>H.?]4I2C_O;+-C.@K1CJ[>*6&^8U]BS/5K1A5@TV MK`VS$I;:OFX*&ECPZ4#P8Q@E9D9Y^R"JMYJB+ENGP"0M:V%1A"/@_IFAG"V3 M!RV['*W>(NBJ9)9'#NZR7;([7_MD7P8OUT0#TMJIH#I,`0J@"99#4D(\?U5P MY#E)FT[/1EW+MY:5H>K:ILBK#Q69,J\*Y*J@\JO"LS33H!U>J,(]VY4'B$J< MHX*7ZME'%>5($Q]54H6W%4.].]3L0B+CB6T<_']\(FXLE^\S<0VLPQ`VQ%R0 MHC](DTT.8;"&UL5LC(*TPS98[5`QPL-K M2%-(A97JQM`[Z;X6`;"U=.,%S,JF`:_X`'.TG1F_OY4A.,7RI]=99`#3+_T5 MFEG/W$Z&$D&>1(^.8R,Q'``$D`IYZWM<[^V#[)[3-LPM.:3>ZDD6G_I-HM%M MD-312!R/I(PI[UDKX;_5C]*G!]YL)NZO:]1#!%,LCG<8V/N(.[(W'F,TY)-K MM.(^XP6$?A.FW:/B:RY7>82U*QK"HT`O&G=(,S5"3(T04R/$U`@Q-4),C1!3 M(^183A.RL+SDBNZ^/%=\17O*'%CN;,77=Q.+PW)WKT3'F')&0H)F3`V_YLK-KJ,U66L+F-U&:O+ M6%W&ZC)6E\H:>8'E+7@+\KBP14?&E@C9(9PM"L&GYW'ASK(RII4QK8QI94PK M8UH9T\J85DK+#\*`L!HQ?8\%8U/*F%'&C#)FE#&CC!EES"AC M1BDSHS[XWF*&R(I?O`.UGXH):7LCN`:?>H'T9BN93'5C+1EKR5A+QEHRUI*Q MEA1GJO,BG4O?9>/3N-0$WW8[BD")$]?>JI+`46=+RV2L&UO+V%K&UC*VEK&U MC*VEV-;*-+;40W/#_B/$#LXV+[WL;>X]#T;$:_6YBHI0RL\F,[9Z)*P"+:N[,MR M,FGIQG8RMI.QG8SM9&PG8SLICUKQQHXXX`Q2WF+7AY@)L-E8I,9UC M60)0:5=/X;B:Z;MM]-?6I%\98\H84\:8,L:4,::,,:7P$'",-LCUHX*6C,\% M^N[27ZTM+]EVY(V@2ODPX[[RR*Z62> M;;0#:O4VX&((YG`3,61!K$""OGJS#)($^N_51P#NF)+V0G2';'\1 M`]'!RJDG.I#\X%KL$L&]5FZW\Z[!_'"'_8]?!]M8+@]*="`[,<(#T'J"""82 M_$&UUBNMA]Z!#(5I#\$2$04;M?;'8J MU>TUX^63Y8;H([)X^L->070@8G'BVN>62."8NO550.9/0J/__GZ>G)_WS^^.G[__V??]CK M\/F+]_JM\_7-9O%EZSV,PZ?W;\C;-[^]_/?#;$O=-QO[Z[G[M^`O%Y_^>/5U MN7QPYV,T/;O[^\/7AW]B[]W=/]\OS]]0?WM[[Z*+O_W;\::/F[]/SU7]`>*?GOUQ_/L^=/BW[_:5Z\FT[?7?[MX?_EC M]OK]XL,?7RY^('^Y_/[E_/W9K[-7FU^_!-ZKWV_95_^8?%F@#^/OZ?EB]N:- MM;C\@O&GM[_>?KA]N%B\G?WEA^EHL_[A[8^+\<>7__S[C]/?OER-KFP?/\YFT0>C1MOI^$L MMH(8[VRWXK8EA;/FFK"A_4[1"-M4TLJ#3-']$R\@$1-WF/Y^29"#`_X7B)=< M06X`MELE6JF,*J-1C80T6M30/@W"+Y9%-A5P5INHGC3O*=*"FPJ9).S)I1R;MR*0= MF;0CDW;439_B?HZ0AA0A$X%.VT[$L6%E"FH:T\J85L:T,J:5,:V,::7Z>IR] M1$[HHLD\DYAPF+,0+7S81-,&;&@?MVR$+5"F>,J+7\7+=1B$!(U6/$?V:Q08 MOWKFQQJHNPF@A+_!S`PUTJA-.N_3>#=568WY;LQW8[X;\]V8[\9\AS/?][DH M4VO+.1X]6<2)>NK$"2F4YS1&9@0S+$5_%F7EKT2#@=QN*U:*J*%]Y5,GVPJ M4Y;1D1W@#0ZV_4P92:X&XP&T05[,[F\[*1X/6;M#-"#8#E`\CT>><_#)`\.[ MO^FBEM\!9++!RDOP2FR7WF5ZIF6Q1W?'69%Q:U)PC*/9FZ-9>M3Z;CMCCT.Y MG2)D`5T=A7ZH$(`"7JGB'`/V,)Q[*D*V=T=58F:+Y1YD(*V5)Y0T83Q907GV MZ=/"25/4UVTDTLE\CFVTH_HQ9S>I%&$QH1X]"@G5E!58"6!@8;U2-M\3GW:[ M]<44!WVU/P%-J/"F_"T4VPY78=3Z;XS6!-DX\A38WRY*+B]ESYU*F800JC+> M!N"ZJ9-#?2Q`\:*^12#2KZ0WB.!?-6("[G3G_O3^X-F*#I[9%VO?XU=Q=EZU M<:N-6VW.;S7UF\WYK3F_->>W@SR_O;36.+!<_#4.V83XU%`9\+*S+.])V1<(>,*&5?(N$+&%3*ND'&%U+E"%3=A"N[` MW#)M.WM"[@9]9*IW":(%6W(T`#>J+>903I8<7U^0169/?O]3(&5D$.<4#3$6 M.&CJ3.9,TB!6:5-6AN"C-899R'GK0.K7?@B2]M&0$_U+P#2%&*XC2P..V&\U M$3KGY)L4>@2Q2#>7+H0^F@>(Z"/Y/#O?FO@/P!;H!Z-^#@!%56LH#GS'SD95 MJWN^=-J;>7^3+62,S'V"5FO7WR)$^743/W/)[86*Z*0)J9J0J@FIFI"J":F: MD*H)J:;MFC.[\`,;[MHG5\DNG+M;_$@#8MG!@>!*VC;+CJEQ"+091D"R*KX# M/B*$67LHOII37$E@UZLJ\R9W_*')G'>RN"8(,9L1$69YW3$TA(3<&3-]N%%M MEL9NVG0G+JC;CDK?@'N1_#+Y&&^PP_R%XYD&V4-()=.]Z*NV4[)#F2J_W*=\ M.:5\?_)=-HJ+@VTO>J^$C9X.AK13>F52@JIH4E@7XYCU1YF5,4-D=0&FYF"X M[2?9<)D)EYEPF0F7F7"94J?$5XL^66G#2+6`ET]LPT* M4S0EV-8KN"+)^B!R(SN3(U@V9=LW2/CD5HZ^NNR8R6]>EQ7(18=O<##%W[.A@S$#&BLTK7`2 M28'MQ2R+>*4WWA0Q]]@!*Q$"P>:?PO`OE$]M@B[8;*)2[&KGIF'AHO'+*$&?C,?O?@ENM4IJ"[8G5GF,<>LR< M>;BSV&:<#$!S-808KBX=W,S]%"4>#%,)'?`^@(G5F1CAJN5UD`:CH7\@S?PW M[23(B[(V;:GKV/*M'Z`Q"BSLOF@=`31A9!-&-F%D$T8V86031C9AY(R.FCQYB-`E7C,SE7$46`OT;CME%@9,PVX9\H/(3Y'"4[0D4C]6U[EI MWFSLKA[MKJBX'92MM1\<3`H*#:P,%(KWZ^A^5S1\D055274IQ$,*AT:-&&[PMF.592($G9#QT=3PP*MP]1%!!9+R!/JLGE>P MO`Y,ABP28%[31^L9&/$<`9T1SR.AO#)E2F=*?+8%!-NI:WG!R(N"* MYJ'[`<]!S`P1LD,(?@K!!Z.=ROMFP(I.B*[VA2K$T`,JV#GR`NQ@-PP8^7MD MA\P;PXA>/=MNR)RA:_8Z<7_I*)(^F5]9Q,/>@C+_+(JDCU9^"./KJF%,_R,T M10(0.)UO.$,N+;J\'M]"")%Q/2?OF6X%-_=M[0+"&_HX#-`*;A M1\Z&*7Q,V;^2]E(P=DHEQ2%LC76@U1XN]QA6BN-*)K!D`DOF0$_3>),YT#,' M>N9`;Y`'>F.T)HQ<9%Q#""8W_@`RBO-X"#:=[\LR.C=W9HUM9&PC8QL9V\C8 M1L8V4FT;I4DYESX-Z*6UQH'EXJ\P9<1*:>D?P"V'"4XTV<[RD_EAKW*0<'PU MQ2%$`>M`JSUAZ=76/3?=J(RA:PQ=8^@:0]<8NL;051L$G"-"D#.SGF-;8,*T M@L7/"S_XE)ETA&SG/N'W!$%4G@SY063U2^&I>59_8GD9T\N87CV97F/T&.QO M)D/97054('6-0L.K")_:#5V!)&ZM5>$M``AY9&C!!42$S*WRV5@NDRQ2JN\6 MU%&$,;4JI=/O185V`H*[P?#!]Q8!(BM.><9^#Z7("ND`BD6A)BN&2/`0MK5` MX'19":5.[O14J+*J&5DE%FA55DP/1I%5B:9?/=9..NKU6'13AA%A"S@DJ.A: M4,DUML-G^@V55Z_ZW:6VHQ>%N$AY]6POHVMU"X(BS?@9!\O1UP#9$O#6#M)K MUDV=R;@#O!X+M39MW*EP=]]@&A)&G^[)2TB@?I2>HQ;"0A#`0W$[ZXAL&_"' M#GD=T*KO.^49N^1EO4C`3P&OYG/$^S&@]#SWCIEK\+Y#+0?:WW^1112H(3QG M(R;.;8L)P0OL62[_-+Z1,)F*$1^$.`5Q!+IS&,T7V'Y9`VO=EV\R M57UO4/["K6M1.IE_MGC=TF!"[GB?JUQ[J]V7-/D6))+6B(\!W'%HAB]4G^K\ M\G[PK#A+#3EC3&VHJ];U1`=CM]1@!]81.I]->,T,)L_&WB+*`H40626]04BK M&C&!-LG-!,4/\^G4VO*H^QUR&:?.U"+;O0Q5K%**KO?4AAEYMZV,5 MNC'K1D;,._LJD?!*LI+Z`'8]&2P%V@4W+292M/?&-=4G\WWX[=)R7>2\V_9F MYDBP-`C=VQIWP*:_AP[.!K&=(1@C:A.\AKN86T=T$'(5P$ZH$VXSR45=$M)L M/[Z/9[=XP)(T0G2UWUK%T$O%I[SO4JWQ/"5HAK'!X[GQ#_B9=[ MZ\*^K:`^0/NV"LM4I%7!G.:Y.S-$5EFW"2IOYXC.$,*GQ0"E`JD(TS0X5B=X MPUB:S-D.R^3^P-"@T3\.KS"7':U7/*_Q@JA_]Q3M\EA+H\RHS/+;Y4]$X53F M6G(&A$`7&4?G>2X.1BJ%BJ")DFWEVK(!R[26TM+_XGXY3.EAM\IZ\8`Q;"[MB9P.\MNMD-=<\@0&P[LH MP-[P`^&SY]N!A=->JD-O(^%`W<2!X!:H]@/49.KW$E`O\PGN#N1]^$BQ@RVR MO;=4"$Q&/57*IR>%9X2 M^8A6'VNGZ)(4+5B;L)380&S"N[=A'8TRXD)X<];.'62*]-HCQG"M>HNX!*WVF-@$<<>7/K M&%^XT,T=H@'!=H":_E/MO.4U7A9;JX\4H3RI-A+WQ^+4[O$%\ M^4H4?JIZOE?`R]50_7O#Q,&29%A&R"XMKZ7(6BNFU&\"F/"A5LZ,*\%,N4L? MIRNG9$8+GHJ)4*$Y5Y:G7?9PKRFH4JC7@*!Z@\ZFB.^IAL'2)_S"4E&V<'6. M?/D@&N<^"J*@WGTI)"R=*5\Y0-\.BCSPAH1 MM;^U(`D0<,#=E`@8:(F`ROBF_+(]J'+&IE\T'X46:-FS6LNC^JW5EAPK7/=R M-U3*GQZ4^#9"#KUFO/("C);'JXT=,@+CF@A1UGIIR**HO/A7 MX;2)RVE:GI.JQ+BR9J/54S:6OK?IY""IK_+5UGEDALH*TTASEE2'$G(C"X?1 M70H"0"BNU%7BN%Y:=-G0=X\>U=YK+'GC^L)9#8KT1VLIN;R-O2O*7N1)"-SB M)[6MBU/UMH#EI[*;2::Z+K\1";T/'Y+3>-H+H254:LI4"=="D`VKA*NO0V7* M'6M<[KBZ0%4#4V%GBDSF[Y#'$+.QY4Z>/#8-EWB=EJ6D8L:#Z&#Z>Z+"L`A5 MHVK>@H9[4=DCT%@)B$FC>@C]95`#@?JB47&DQUKCP'(SI/9'$&)!KJH!M';G M!=Y?=6&HG5)DSI'O"8"N:&^I(#>$+:0*K?IJ4LTM\^-U6!1;4668EU+3WIBK M0DJDSE23L/S!E(C)C3QG$@8TL#SFO"T$@_0B(VF\2F3P4%Q92CB!L"Q_,'?& M!ZP$U3.I_;H$D$M],2VH8A=EO&;G^XT7%XK2:OX4,JBQ0@&2B'#=KNZF3I); M_CX^(T@X?4]\"G/[$8!-K0UL4/FDTZDJ(-1YW9U"AC\C'M1@F_$&$>9BYV(? MOQ_"VI,I3336:DN;E7]&MW-G^&*>B\5=5&KUJHMOJZ1J=(;M6.8+2VO M<-9IM1_)\J[ON77W8DRG8GD83[-Y^`G18&_&S?S`ZJZFVE0N,W6D2'&A_9"*+ M*%`QJWQZW(3@!?8LEW\:WPOM(,>PB.@@O"0![.J+D4(EBEX]KS&)>Y"3<8C& M[(7&UO8CLT^7(\_Y@BR0P@`JV!I`_$\)^F`72_=35 MH/INQ-%63("5G`]H`E8-+"34IUE5IT M8Z;>X+RC4F+]>T=5,S,GH'+`H,IUEU$$\HRJA*1%>YO&(H)M.?$!6907V[]C M+%KNU3-/`@39`CYJCV;#5%\65C-QF[R027-;>?3'#9!)=-<'F8 MP>7\F324ABN@,A#E5H1/K2@42`*V@6`IK2XR>"MT6OEL+)>)7&M!M;*!T665 MTNDWP[J=@(3TF#DC&_X9693W/5H0%"G7SSA8SI;HP\>Q1*I[^=,])^J)X%WW M_D!=;/(E8!GED"`)R"L>[W&"U^V+!UT:BM\>[D94GKUL-GQD7#AE=<\AMHI* MZ@-)6!;%$JI-IKEJT$Y^75\UB.N4[QKBI'5#=\JWO%!A69UVP;'T+>,@!TE] M@K]2>43UBM*LC[8"R0^F=+68U?>>ZOK$<^S;<0S%Y6>,@_*_X[>_0`K-U9L4>7CG+%-G?+?P-$Q2.N65_'#)9.JJ^ M)ELY$(HS7#BA=.KQV$5[I'.C::LICM];>48Q)W$9$L(H7&/*%CR_0'OE.>/* M6@.B,)>.K+5G6(V)VK["^S5T5/Z[M`IZ<]5224-[F8C@5.L8-I3.-'QTL7WM M^E;%[0@Y862'U%H%%2"@O%$OIS-B7#B/=Z_ZL5P&-$ M;8+7U=5GI7'.CJJWU5(,A&+?**.R&"5BN3?,X'[^#6V5:?.#874.)56`(=!B MMRGN\29^A]8^"=CVP%D,*UP+2?B+1]=V11WT-.%'^KR.V0`[]L^(&(H10=@1:]C>,&<55D99YM\;"ZZYX2,-0WWE46Q5J__F,4WJT M*(H0^#]02P,$%`````@`L8"O0DU,F:;[8```BO\$`!4`'`!B8WEP+3(P,3,P M,S,Q7VQA8BYX;6Q55`D``X[JDU&.ZI-1=7@+``$$)0X```0Y`0``Y;UK<^0V MDBCZ_4;<_X`SNS'1'5OJEMSV>.V9G8AJ/6SMJ%4:2=T>KV/C!%5$21RSR#+) MDEK^]0A?D$'S>QDG^7W]@%OM\E\5OTNS^[5>'A^_> M5A_^@7[Y_6?\B];W3^_(UT?????=6_+7^M,\XGV(ICUZ^X\/%S?K![@-#J(D M+X)DC1?(H^]S\LN+=!T449IHP`6$7^!_'52?'>!?'1Q]=?#NZ,WG//S#7RGF M`/A+EL;P&FX``?W[XGD'_^L/>;3=Q1@B\KN'#&[XD,19]A:/?YO`>XQ\O,IW M>)6C/^%5_JW\]2W,H#'^Q04" MJ`4J_%S`)(1A!2R>0D)IL@+AJWIB/'6Z;DT:8Y9)LVI.LO)__>%N_;S[O^A0 MY6DWF`<(B7][E!3YY;:SA,0?XL!R^H\SR;YJSO*W.(P400]`" ML3J^)OLN&-:QV-G_C>]BH3XY^'CSA[\>KRYO5A?G)\O;TQ/P?GFQ MO#P^!3<_GI[>WOSE+5G@K^U]++,VMH-L7<&#?E1LI/SB[3I%\.V*@YC=SB9+ MMZ9T*E*C_;_]Z\A$B0?1X]",(."7:O#_-K3Y9QE,BF6>&Y]D M[D@$ALN3RX-!=%KIMX!^[/.`RE#>D%VXM1:E)SZ)(B"XIZ^%X-D@OC(J]^@X_E5P>'1Z4^]F]F"[MA)".81&<7#0)!$H(U_@$V MP_T<8ROZ8EXSQP5SGQJQWG*]3O=HSFNXAFC^NQA>PJ+D\BDX3KK>%"J=C-5D MP`@XK!H"LGJ,7][2(2#+4LH]FRL(U=17&=P%47CZ>0>3'$[(1/R%QE8I9)S# MA4#`,N6W`-*//=]%4B*QC"+>X@!)1P7GE/=+:X%)WHAI$<0\39,+@H`G;O$D M8%UJ0D%'U?1SD?!(T[HY>OL:P^GX!$EB`=`."]7J_W_1"_,FW11/008G8E+%BF][#Z.)]7`9-$(%O!X$\O)KQ)&(LU)"%K!. M\R+G\FVP3;,B^KWAVZ^/OEM\]Q7ETW]_]\U7B^^^^;;'O`L!]_I1\W4XIJW? M*W',FM,L1.UT,G9\$XZ>8)5*U!E)4K$(M56BB`7B(@KNHC@J(IBC^^ZF2->_ M/J1Q"+,WYZ'5R>G9^?'[[FK5(N3=)69*Z M-E;9H,V5+F0+(,^@:$%8KM7Q7X'`A\:6(M;NR2YHX0/@#??B".``HO`&Q,V( M[SV)%TU"=&W5HKVZ=P$()'Y"%BT"SP%+Y@&@YP&E2'O*GC&5CP'-MO.2F[= M`GP@5%;:'?W:MT(H)17/.LO9Y0`+?[:'(<."T[**8#''KUHR=\LI_RDA&LY/:2X0,A8)F/"0RR!/%,1K_V M?,G(2<7RBF27MI?,95I`!Y*(M\SH\49"#5("A8!%R)>5$`('X.+#B6N8;$Z'<59/BJND1PNV$:X;HNG8WA-Z]]"S(3PHN84(JG`5JT&[5(J`\YMJ!JJT-M_R1? M*?+!2GK*D$0+LK&XILG]+'BZ^ M>?<-];I_=?1N$A,2B(8YRP#5*&3#/+3!+'H%[5Z?6JAD<4UU`/!"0)#;WDUW2L-W7*G+*M0`<]3`RY M'RO_.`[)ATE.,A*H^HV_T*TXI+)'!4F!$_R2A@+-N>A]*.`;9BK+DQ2?X4>)2=I'`=9RRSC*>9Z M5&[KA&B/AW9K)Z8XXYB!CX5C$NN0.13SR7X70#@P(UZ8"L\_'3/+;U?PCF;. MNPRS`U(8[HKS)"^R/4;WQZ1$+CJ$9=C#50:WT7X[45$'D^5=%R(Q@,TL'GG1 MQ)0(+G=/9@%C5FC;"`K>Y"WCU#+``<`TBJG# M:C<=[XX/-I-0CV4GT>:'O/;;[J*K(%ME-P6^3XDM_@I=M7B=Z3V0PI7=UUK2 M`4OEJCQF7)578E4@I\>@<;=-SZF]%1TKFG)H M!C$FX[4LW8J\&W(&3"FBNI@9N7BR5A%Y$R MAIL/R[6)K&(W!CL#?$*\F5=-U(`KCF.7],UV#"R#>(\3?#%S!N007L6%760- MJ3O>.,U=JHHZR[HV]ZA!,@PB4NB"GL-W3-1`7=Q8BU]F`1?ZGVPY]XD5`DBT MN$U3P?-TWVF057ZT2N`0XNG-/2W63"36'63[7Y`.>#N MK!/K;-+UO#.46F-KWZ#\?3B]O;\#J#*RN3J^7M^?H`R^ZEB4EN5V\-%#C MM'R!&6S*QFLBNO'K/'ZY1+0O?E`6\)K$-U3/[5K65`L+CO[UZ:?3RX^GWK7; M+N[;89W,%H:H''FQVI233:-CL`NX5RJ8U847_C*7`(TE8-NENR MI_X/69KG5UFZF29(G)W>>6(XL[B`\#](R*'Y;#?#./VK*M5(NY%L>(`I^@`GBS1C'`X?;*(DP7^+TWPG92+6D M2UY2P")2&.@HPE)!:YQ?ZY(F,5M:A08"AF@:Q0/,L*:*@\KIE/5E.(FR(5O/ M]:-#!HQ(W6N;D^>,CL[`'A"B5<'6[O`"2-\\L5&TM M%7L9HH!#59\9VDK/KU0>>Y\/W0ZQ/*BY_ M=#9I$P!/[.Y$QM')2I8S\IA)AKOM4B8&1*2BW/YX>@W.+X]7'T[!J_*&\%PP M3TV,VE^BV*_#3F5R2+@F$2[JYU$/;S02#&I4=IX\PIQ43J7SGR>(^]%OIKB] MA6LYM:N)H!"_A)LT@_>XV^`SS#U&29E'Q7'$T>NZV M9Z%53C[`XB$-FPMQDM>)2_`]O(D=;D_VG'I_>K:Z/JV.S^WR'^#J>O7I_`:] MK?P+9^?\V[[5W1+(UEA0KU]>&N]A`B<*I!`MY=JR+8!#I%#(>=L?:PMIUF=# M_E[M[=B7L)C6MM1>P$N!O!8(HEH+I[?^(V^XQ&@I"+V=6/=WR_,JD]E)RC*YT[9RO[V#V6I#EF-6 M#E`CB=9/4?>7Z`^KX[_]N+HX.;V^*>MYG_[]X_GMSUZOY!$80YG)J(M9 M1V5N1!X'@ MJJ+?@OIC\`O]W`_+:1&K]304;G6"NP.]H*,4#IVZ4E'%!C-Z M0ZB*$?$J$'DX:1TH9%?9?`KSF.+VT&V47\\!Q<,J^@C@O_O%I+DS;5#$)[D# M*5U.2+NV*\*DI&3@)7PB?YG$P:JWL-LD(2V81%FRU.Y7]9JUI#]Z]/3K$ M^#GTGSUK0O2>Q-1"D&TTB&`%BET?#-E=V76LB!Y8PYER3H+:B`P,>RB7J55 M[YNZ2TG9WQZ=D2(M^_P=E'V_#^=Y&(9QF^Z=;H?QD>]^`LDUS(LL6A=E?>WE M4Y"%9/&S--O`B/27<7V6M&!RJN<.A594R*T>6E4$I1)EQD?#A%]T3X,V!@)'PRPX4F834.KT=A'6ZTR.A7FOE,RZ2>TAN:!U'*8&D\Z MA=8?IFO2G:Y5N&'(UH4\NT/@8>E<]CM(-R#K\?$C6:?JV5X\0/3-#E>*0/^B MAJLW_AQCMDQ0>\.L4.E$=%N#QS-A]:\G2E:_Z>5>J#>D+ARCT-ZFRS",\`D- MXJL@"L^3LBDJN?SN@IRV1H5)3H[Q-7X\Y%&!5.3L,5I#"N@U7*?W"9F%P#R% MB)X<9I=.U:DW(WH8UBNAEV$4'IPG8$T7.U@S:X#U+#)[77%IJS&V"\),9,[F MW10S>SV^F(>CC::\QCZK.&:DT8P49!,.&?)>]/I4+!>?R#5M#\VL;.I24,V9 M?48^VL'L,NA-V,:A)_/[[,SM;DO_#H%4V#RH&H??E;CONN^\^U$89#0+^40: M#3UG<^)W78AFX4_2!%:;YU_(+3\F^YN@<`J/$"F#YOH^IXO.1%]I(!*J)9@V M$&QA=E]Y_&N+]7=OC]X>'9M=NG/[&TWT]&5O6-O[1B>BP%.W8L/-<.U<(V@?,)WVF M\.>7>U$<,2A.^A8OL\^>V:;7Z]_V43:-,4VVG-L'E`02P5TIX=39R'T-"\!NU6%;#)2J,B@5I+0++.KI(XA)? MT>^0R%$L.]$;,\.2EL8GH%\%!?IJ$\-UD5-I'!/\EP_U4O22&=9ICKX)\CS% MG3'0+YZBXJ$*@NA&1[P!2_0M2!!?!?E#!1`6^%$.8$Q2:Y&"B\4]&G(7($9' MPC^!59EH\/0`L72/U_N8-J8A\^RR]#$B(YX!T@;V.=U96A=H1+^J@C&B)$3< MMBZ05HV++WJ,Q3!@V^8JUV0%M[7[-:'B26/R1T0I2J8#$%;7G-^ZX%,3R**Z M2Q/`\3%YG"*,RVQ:'Q>A.9B#(KGVB4DLE[^(("M^:,<$F2/566$I._CT@KH. M:AI[#LGS0<*!=U`_C$SLLC2YA(SF=6XBL0!2?00+_:UX88N_QHC MU:%EPA)$TVM(D#SX+T760>:%JRQ=0QB2(NO8L(RC1[`-(WI$CY.K.%B3-\84 ME@;-E5V[O/3`TK!`('5\BYY_U/QP@.Z@."CS_'9T,O01TMV]%=6TXP#6.&&` M*LNRVQ4^L8L78Y,P_C7%Y&U:KK0JT1@E])QH"4^[F;UD8UB!JI67+>%)SWKZ M(,+7%ZH]YMQE8%C#J++5Z]\__F-(YD#S(7D;Y2*[_+UJ.@Z!AA'Z,`K"\`CDL"NK9R;V^:&=! M:JNWK5@/N&EP&R6=]8<^'C3F]N$#L(15^,#ER.="3I.,QR[@X[>;7I-XY-H>&+E0R!/%JTK1',J+Q92/=B$ M.5758/P\*Z.X0#4>T(`;.H//EY<9*9EN#-JH<6?SU`>*VW"#2[!NP"=]C?NU M8D].LS%MELLDO(8%CBSM142X,%[*EO>2]J8'F^A2V6])Q.4C+O%9L^M!2ZC- M(EW9C`%DADP5DBQ=@`TFFV/!"$T]V:68P[G2JP!(S53,'CM(/XC?0 M96SF,BU/IHUEVZ(%.D#\%&19D!33-0HR!\)I`*^_U2%P3_1CW-P@%F] MS^F>E#MK7C#EZCZR1G==7^([9!*_M7QF/]%>-J".XK5N7=53N:QGX\;48BJE M#U--%8>19+8P\HTL;*4A/$7EQD-"O>EC@:A/YYFEJ]H1C0\G4.F4<5:,VGT5 M9*N,M%JES^VKTG@LS"%D@T`734\>\B@Y2>,XR/+FM[Z;\FALE">[M/%C:Y<0 MM;E%]^T9NFSS<1II]V9SFZFJ#9=%C^SES8_@[&+UTXUO(ZTA(=6=CKG(<6FX M,`',M*=U339>Y^HOEGP#?'#5=%BNK&B*?7*_7!?1(ZE39W9/Z$XV0:B1XJ;0 MA$QT431L=7:]^@!65Z?7R]OSRQ_`\OCV_-/Y[?GIC4]GO2D5&RXSP8NS&"$3 MJ+@7A`:YN/?#%TN["1K+*G7`7D=67E]LW%TV?H'=9:W:8??K-^%"_\DZBB%: M`$]]FZ(?,&$_YC`\3X9>R&.MY;@`R3A0"[M9U+-3#WTY/RE,@UFQ*E)#;!.= MZC.X"%V]T/>SJ3HWG(WXY<4&(M]7K;EA8/,DRHA,,QO!\P(X:)"[[@279,`& MQ2A-T,\QQ#\LDY`MZC.%CT%K79?U[74`$ER6[%`0)"$VR-9CJHI?GDTP)G1F M9;HV6JPEO;IZ%%IN1:MEH9].RA@QMC^0GI@?8R$O_H0Q(!?)>993TPVOB!T- MQ4-<754LPS_7-\:H5SIE9 MK*W953G;$UB5M5WF.2S,WD+*21RZ2;0`$MQKKZIQK]%5U13)#LC8[[UZNG3I M5'.6%@I14X>G\7P9U#JWC@3BSEVEJZ,T`HT?LT)Q"/==:=S3U M_#O*;PF\)R4^5#8S'>!$^DZ5T)K57_HUJID0F-7+M7$PX&W87^,J@[@7026[ M3NG3!LLUW+B",KX;=M2"9#R]J\VA9LRI`ZHH5YL.K=Z05)]*\;"Z?C6]/.?& MQ":,(F=K;>Q9QZSUU[R(@KLH-K5P'Z-)7;<3#`W M94I".XG,%F'$LUHE`(NG6VE0:J8*UJ@4FT+5*@/'W.I9U:)3<*#2*ZD$2Z5> M<6*HYR&8!#354ZW8S=MG;2KG+TO=70795&TX34'P$!QI"*(F0Q[4@=">[?&6 M3&#$IQP,C7HY9GND"C?7L#-&[:[KTDVD`Y"8%_&'M3(_-YU=3%$EU_$0,.K# MLU+_<7_(9)IL=O6BKG/8E1`)_9&EP3VCG\U/"@O(*>4X:,HP4V"R;S&]@LP0RS<#F\\M/IS=S#6S6H"(_.%:%%S^! MS0JH=`*;>>2:37R9$]I95#"L&T0$SV60V@D2NW&ZNTDWQ5,P37T&\6)C7AGZ MMGPA/#+110SVN$-S7GX,0CH83^6UVKF2EJW.(-*]C\!/91-4)//"/>9:.)W[ M2+WHJ*J]#8,)`--BM*I^4XZCH-Z```Z-P%UN< M96J^:JWEM&J9"`I5X`W2A00%^/SS$8]R(@[J[=DF7JO[1CA+LZ9\;:L2^Y3/ M2,FJ/B(.U6`9MCKUKF?KDY?W<%3@80*^NZH*EU=I'F6M;[11U\RH!&4Z2YHR M;ML29`WN[52.]WY'#F,3#:;6PIF[:A;#BJ_Q2E[TB]?53:A`7:_0Y]O+<\&Z M(^=AQ$-ZP*DIO+SBDG5&A'7:-,^JP:;:CJ!E7-&1DY#[M$PJ[C8D7*(3 MEV7/Z"#5W5NX%E-\(04%N(/W49+@>PB)XF<89/.D8&=7^J3CHF/TXT8I=II( M7^O:`')UII)>$*;CU=7%Z3TZ_("G%^>K:X_+&_/5Y=>R[)I$J?6I'6V[K",F@8XW)K= M(E+,QBPG'+L;.\EIL4."O_?,`ES2=](W>WNPD^66:8!0T M(3%).#1@Q7!*MW+>##C1JRQ-#LJV,74<%=(9>?:&[_WDH0V@;2U_+%#E4$TP MAXZG-9A04J!(?/EDM2_M7UM?2VOL<=47R:@YE7H6/X4C56`);H]K7/0SQ]5E M<">HQZI/&OY'&860HW^@=^A#@/M)P:3;3@H7]0()XA+,N*]PB'*0%=4O7@-$ MMR0/2.O)-^"/O^W3XL]7S`?T-X!XM$C-8+(6:4=%G048$&8.'""!RQ#N8W(\ M2B,4#;S9%3E`ZZ^I$*6^-/P%V8OOQE;:S-=4&=2BJ,-ZDSKP<(M)UOVGJFYE M#0O-PK\W$6V&M/O&+2<;1U(]_7F"+D)R$="NXD=3J,K::SO6H77A$N7DR]E0 MT`_23P%G,^*WBS@;(,E.2U]E]T%2EC]MNO+06M%75)B4I5%+41[$3<.>DRA? MQVF^S^`M_%R\CW%(@XD^/]GB3HOO3+H5`?^SRQ&]\I)V_45"]OT^CQ*8^\NZ M<,)7]>T]*>*MXV3'AFH*T3`ZC"[31*;:A,9Y6X#60N3XL4OA0U@O!IK50+,< M^`4O",B*GCJX3IG92S'!* MQ]XG(^!$SJC]=AMDSYBQF?E`,R&H9O3L![$B;N,6,<>5_:-`;[$I[GW-E;T4 M,-2#3<2FM8!29P(CH8"-!:0!(K<<_,T$S*QY?OU]C^HJKIPB4ECQ\27 MEON*Z4*(U,PU2]U,AZC1>N<#PI6YDT]Q]_`7@J-F'?\5X MN6.D5&,O%_%V;8//2*K^0QJ'"-,T1`0?JJ'ZC_FLCJ\?8P!%=EIFGC\&NS3_ M,Z#3@50# M2%O?H+9(LG^%&JPXQ25JLKR7-ZH!@,;LJG&1^KA&+5B"O4A-,6;[PHW0)1VB M:_J'-$KNC_&VLF3H-6H\J7LO@RF(HN=--4$_DTU-E2M'DKVZ#&SO:K MN]2H7#>%:T&9DJ,+G,A@1Y)?T`47Y2``^1ZA/D@*'!\8IGOTK@[NTCWVN@($ M`UJ$:IOH4]*9[1F'M*]IB1T(`CS#/>'6-06#))@&`)'7WFF8*I7E.G#IPLX'K(J?0K!_X.T'CUJ_!-DB">Q)Z6$$%<295'=J)Y\WK M*)QUF6&%L"5`#_XQ2)[!%OWIGO;$VJ!3EV9XO?!U`R/&.MUT-6U:%U-"GT(> M:#M$O1R\BI)UO`\)%6",P$5XWV5IOH.D_4*5=(C0'S79_HC.&+17F]?L;QG2 M9'"=/L*L)@I.QXH19HT97[63U&,?1T"*$KWJ\:`E&6?WZG5'0(NB[+3P>[I%9Y_$,N/2.>2(HPL9 M!^P-5=0LIW9L-[2#4EBJO9Z,W%^MZ3RW!AA$Z*91@#VZ!A@1S5:=XA%L"(%S MBD79L4;K;IAYKBS=LX@;1/^MD=+G1(%S-(9HYS%_9M7"9,P M?:,:!^A`CY5#M*G#%*O2V;5U")UP^DF<)<+%?(3+":'1Y:-Y:(#:E&SY.:1[ MGR"W;+R4L@ES(V+AU:,#D&5:SJMJO$^OKPGI]!+&9-D/+H2%+FS:67Y? M&IT.[;KRG32-8F^*X!Z^0>K.+DB>R1+/9E90W;D923)B-U2O6DZHP% M%#[T'',P!6Q<3028F<@KCLR%;9JM.@!S>L+9,PRK-5EBTEXYA_?X)%U#4D2L MO+/EU^I(BKK6P@Z34XT`$REB="RH!^O=OEYT>1/"M_1Z;?S8UK?]B/LXG>9% MM`T*.$G7E%5?Z8IRGUP$Y]D+-MP=CPD8?D:^_[V\!JN M4Z1YX@O1P9VE7M13Z)`"+&'`$!D'F(&ZVJ*G>"%-FK>CA'208Q_7)NB(,CTS MZBWL08!J`28KZ4VL]O@'9OBL&=.(!S3:Z8PH2X4Y^`XX5'MM'T\67>!LRCG, M5^LS90>M<@ZB"W64A/NS"-W:\`+W":?K3,&IZD4]Y:TJP-+-M5\`.O2`C)TO M>VH37Y9\S\?2@/SI[2Z(,LSHJ^PDRG=I'L2K#)#_-G"* M&+F>"@>X59/A1Q')FB3SU2P^V\?1$`9J,;HM8FV5AS.T'.DW]@$&.'R@N>P= ML+O^XL[C5+1!$[`U'@_(!("908N#??"O,1NP3&N&JT$ML0@RZ("K5$LZO^<4``E8K!H% MT#!`QLV7U32IS'*<#E*&I)KC.=\'.0RQ7Q,F.:W;7'F"$+_CA(Y'B%]A^70O M(ALPW*>?FP,I!!4=)D M4IJ5(L0]SQ)C,6=+OK M0G`-\R*+U@6DQQN]Z#J_^8CDL[\3-BZ\/O+.)MS/H'/9+%,>46RMZ/V2K/Y2 M#NTDS"TYSN,3TRJ+OC+)L-88JP:CW`G<5V"0@:/3,A3V6H:ZM_?JT*37&U2X MX=%MH+$M[GD&>C[RP2_5.+\%"4:EQ.$`C59L.46#3])M$"53"%2=92?(U.%Q MF`%(=ODY>#SXA<[@O7*``;WU#.QMY%BGX@@7^"%+\TGRLA4KSH7["#0"QEMM M-M$:>NY&;49!+:9J]CR>C/F.TB"!][B0_ZTR3F6]WF_WI.C_"=QE\"L`D)F&>^1`&-MGQOO,BIJ9^2)O81" M4G5P;A(!P6QT:NOMV];Z[)K:\2,FQ:7JSJA7 M_56?5,(VV@(D.)*[!B#QSK.,,+PWQI=#H&$!/I[P%;B([&CWJ6)+H';E2DT,#*:A\)0$90` MQR@RK,*BK_(%S"C/>W3S!^A!_2I'B8 M1",=")%;?748L();#5_J?NM,C,(4K>(3P_%D73O%:.F?89#=/J7^&;L"9`IG M[G@<74(I9N2O_8;@#2*^/0.S:+%W/UJLB?@5SH1W"2B.'4668(K9]QO?3Y:! M/#"0A6OD.-(O\*)GB"/FP<($$B>!',-@%+/OGSP;3H91?QCSUI@98I*U6!9] M.Q/VQ9#,G7W1MV+V_?;EL2]#_8'L6V'&'?LN-P7,YL/#;7!FS,@M0,66J@P& M^,.7I5%P><*>L_NHFHB]&7NN(P[&*TYA24V+();9ZN4@B=@1S^K='Z9'/TUN MJS9KU]"028KZF,/P+,U.M[LX?8:PE?!A8HDWG-)MSW0SX$25AYCDNSW.5\"% M/6`Y#\A).D)*_^[/V6]'V=HB:X$HA\TJS:'CV=L-Z,@WMG_Y1+4/W#);ZW"" MJ\6I"]D&ON'7R_Z90Y'N&:^GXU3SP-Q+5NS\O-5EUF& M:$!JC+U_YF>)UY7!&5BO\:#5!I=U/,L@1,H6>K_DQ7500*T;RADPH[\+E<71 M7&U-$O-`EL+)HAD:=[!!`T%4CD1_*TC<9;D"*!Z"`D3EB8L2\(@@P+78@J0\ M;`#]?YPRFCXE(,>`YV^\AL^ZYN.F=[)+PKH,Y76Y,=[%?\WG4K\7^[\$FPT+ M2!X54FP!PEG5)]%C%,(D[(N2*0NFCPFTVQ"3R??@)^CF`<^BT:X(H/ MU277Q\:[=TVO@NQ3&J-9XJAX]J+C"<"8XIGC5,'C[TNBVL&R,V\(MK1/#U;S M<+'<'(TK#-Z"!!@1QGH)M\`SNT'=P$R4X]#['WV;I77!'/CIX@M']`P>F,,K1 ME#E1(I$R"HM]AMYVP5VZ+\C?T>?)&X"W]=BLB$L"=^'&'^=%D(0(BSC-CFU7%EXUV[522PB`K+,:4P4D"A\<'/H99NLHAU?X\3'SHR<%?0HYXOI0RC8H.*K5$%".`=4@0$8MZJ"? M5U$"3M(X#K(<6RRHA>6U]_A!QYP]T2E7$F[@HW,`E#^@#XO\/+DBO#Q9$9HI MP'2=-SG!'@2GEGP)PQ=_^B3,->9)$R%VPE.5&X$T.Z$Z(O@^RK>[VY[\@"JE MYBP/[?B\:W281R:.]<,4OWC/\WP/PQ/B/*/K$=!R-G"O6C*5;?&Z'%^LTZ\'GJH+CY4HELQVXK'GE9XNJ@_9EBBG'"U'0/+_&=9[A'U7'5,)+.\AQ/Q,ZCRE0;4OGR29:0X$YA M\_5)]H%\D3[)WC;D2B_IA!<4X-W;=T=OF1J+\SR8MGPVIGCE(]@V%7HH-)=I M\@AS=.BM7))C1[';`C6^K)PNHMURCRI_8U#Z&VG4*CJ1-)S]GAA.80[600*" M]6_[*(--1'<.T/_![+%,'([R?(]E+\"QX!D3>EUF->[0TN1#$JZ-?D%WT$]Q M?#GQL0./P?!HV2'LX-S'[FVKO$@PO@2:F<[XK\N=90C;7_[/P0'XY:/OW_\GRAY?_T_/SP_?;Y]O.G^W_^N#Y]M[KZ[NR_C[X] MNO[;\_ER]=_W2?3-S[_=?O/#_<5O/Q_]*?N/XZ^_VOSP]L?;=X\__EPD[WZ] M1'_ZQ^KG>WAQ\G5^>'_[[;?!_?'/4?3INQ\O+RX_'MU_=_L?7[]+/UT6^^B? MAT_?_>=OU^]OWOW'WS[__6^_GYR$Y__S\\-77__7_X+CF^N#`[L`V['(Q=.6 MIY;9C?+[4B6R5._%F5<)^0!G)R$A>$`'+6A5@,<@CL+X&<#/44X[-?0D*U^:4)P&8CW-XO-6]Y?V"] M5/[PE*N/6Q06S^=)7F3DRLI7Z+AGMP]!T@6U(T2)*_X$701U^L:L+!UC[FO\ M)]NTYI$1]RZ0+-SS_L7%B4YP-D:QSHQ-7ZLJ!-=H`:0_H\E)0(-5=I5J#K=% M,170"(Y",PK0?!].GI5S^:=)G%J>Z6S=85U+#7"XA89$I)A-.;D)Z&)5FG+P M%81N&'K7].^B62=EF<#M(U5YXCVI[[#2UAJ1X+7R`7@"UY"\(M\=+0"FR$M- MY++@VE$$MBF%W(<$*56*=N3MK,ZT*>Q.>PFXVI4B&+VL`53@ECY@2]JJ`4BJ MZ'Q`!^^A.MDOU2EJR;YNM'$.H>;YU"_C+'!Q_9=XS/O@OY!2?>8[$YSV^KM_ M^?,N9&4W1YY/L$G24;I/!`S?=*F:=I",+G&5;5'L`)6U2P'LZY(JR>>EDES, MZU`-XA;M-!8Y$NJ:A1T[B<8P/'V( MDC0CZ]$*]*NG!&;Y0[2[JNL6OW^^0G`FDS3F,UE^BDA$9;J*`8!BERLNA(R6 MB_'+KIIH`>JI0#,7KA%-9_,L(RWX@N5^4[29YWU1-PL^3"?I-HB2-G>*_);, M]V/[*,5.L691D1D??P%^H=_XK"[(P6?CTNILPSY5[RI+=S`KGJ\0$HIE0FZ\ M';[J/N9PLX]Q`=8I[AJ=97WDEVO`)>";:N0"D+$D%+`>O0!T?*>@K8_+Q(#@ M["6BBY@)NMQ/RXE:ZSJ+H3"!2F2_)$,/R%C0#`9DM(`19]:Z5LZ*VK@9X--? M)D441O&^0*O
R<\(YJ>?U_$^A.$9V@?6)/,19(AEXSC('\Y.SH_1$VN?P7"Z<\-?R/F]S@5#F!:? M/RP`_AJ4G[,,6L:(>D^.EU*093CQU@?WK]:1&X]>=48L5943^`N@^NH ME98T)H.UYO=0%(1=7]37COG$]_W#(P?+"KWMV#J0*_/)<9H7^7&PBXH@CGZ? MIFJA<"WWBIL(%`%K5)\#\CU@!GA7I50$9+E&NNLA"@\2>^@R^KW4JCKOETG" M#10K^A!8-VF&?1R3,)W)\EY\"08`"H4@G0&@*4H.7(!Z%H"G`:UY_-K] M+!BB+4;-\&5OD;Y(DWM$ONT)O"MNT?<\E\(X3"I8R6W`(Q\(`<_ACP_PUP!_ MO@!X0-]7X8.]Y%1C.4FR85O5#$_5.&DO@^V$3"-X+GFQ:"ZO"%F6RW<#;"*X=7H&KBO]"J+[J,DB/%OJ=5M MDGZGZD4]*7H*L&2,V@Q$JETYM!2],S3%:I.]RYEJ_-BK<^WY2\['GKOJ,%!/ M"XV0=L"82@B\W*OZ\.FR:SU/Z[9M!]W/R=%EQR=B3M;"X\`[EGNC-R"0TFB3 ML;3>XO/1$KJ@62D(S22TO]Y6LL!%X=#*!=-64/?<*D162I5\H,U& MWH*FY27!1VB!<1P'>;[:_!3@>.ABE5WCM\H[U'_/RKY/8#*W@\.`@LX%3 MY.+'4V%C=OD]2#-`!BPZ?429;_+ZHWY3T?,";CVWGQG"3:UP`5LLCV-$^I@$ MU#H/PY,H7T\5EJ)>U-NC20J6KO!FAH)J[,R$LX328J$L0HG].ZGM##I#C[!D M'27WQ`$YO5NPLYX7II-!I.D3K`=1][-O^:U#4[%#D(,!#]+N,BU@?A4\X[+; MUS`."IPAE>%809Q,L\^JM!%^15,T%I2#%Z`<#LKQ"]#,X)M2.KOD44P?.^/9 MIEE+X4U!EJP3>::74=+5O80KZ4*G*[-:IN<%H-,P>6%>_6SFK"`68DIDV:I2 M7-V-9DBN-DVP\7&`FSZ]?_;VN#``R8M$'`BT^:/CLBYTSH31T^EQ-J3@!=(U M(<[FV6'.K]G&A-XL'VICQH<)6/EFO\K@-MIO+Z'P":-ET0"ORHE>(Q$*BQDI MB-(]6YDYNB@;SX6&8PAQRL9D.6#2]>8@V%H0:88`DG)AOI_/.I242*_^OL?2 MF\Z3=0:#'"[#,,(W4A"_3[,L?<*IC"[>RI+59_!6%D.G_U:F%7-\IIT/:<3M4TZ MLWK'R!A"_8X1HFSL=XRRDZ]">>,]9^CED);Z*E)7=Z5*FY:3^.Q./Z+B>NB> M&IHZD-!:&C%:X:[2"G=$*\0QBGN\0Z^-CR=4#`\]],'FBA^N":`6K80&($?? MDHLN[)#MC3>[S1")>VBME2OK0^>B`M'D?W`6\S()<6G,:7./)X%S7DT0+'8@ MB@W$`P09\C.M@3Z`S8S*G=LB>5`/@R!&0HZT.<&SKC:W")P\6&/0)CPQZE7= M\K\2'E&R"AI(XG+PT#)_'_V3&>ZY9K4YG5LLJX>70:4F:3@/66,ZAN.L,H5G M4<9C?1!4@6"TT>\LZHB(J<0)S>IN<4`9],EEMT^IJR4O\4>BNB!>"I4KY=Q( M$HI]AJ$IUT1$+O?%0YKAP`>>@5;N%!)/XLDS)`1([AX2#IM%U0,CLG6?VW*, MC,9%QEXBZ01.0U24X&CR#CM$E6;KG7VD)@`E,HPS<+G3UA'&&#=8@4\3O-@` M)I+/Z-SI:`2>)I=)Y_!O"30CKI#CU)@:VUCX"+.[=/(D!9ZQ:LPLA1EF1'M/ M3;"*W"1K@8AX?.(%9_\P<+OJF'.K?6<<'08I#JXQE9YJ3D$#!%:\_6 M5CAZ0Y5!-%%RFB.(G[08@3_2F18DAD%6PJ[[K5>R2W%?4UV\QT&=;&M-B*F9 MB`-W)O'G2);S$!4I`4?E4P)]?3*G0GEDW@<0Q4#[6XRSY%.[Y20J/B(ND@WSR MCA:!&HY1;]Z*3\JN<\Q*ZX\B0*ORP5#"XU/#C8Q/OB.L_4R'`/4UXET=C6>-;NZNB0FVJ M=(V-?A1VT6[X^KI\[];Z7(_.=-9E$J[V15X$"7I\WFLZ+G5FB#VM&Z]?H>U$,)T;FJ&RGHMD$1BT-L[U]*B5W/S]!''^) M]%&T='`/6^ULAK!F;L^;%4B@A*G;>&C&G;'FW`:I,GW[$"30M`K=T8+>!0)& M?*V^4-W2$.^CRG\KFD]6\,,:RD\P+QJ]^38M@O@LB+)/0;R?KLFF^YUXJ9;M M9Z_3/4PU+Q<*'*NS$0`!AA`0$/FRZLNZ>G0.EIN+2,DLXZL\NA74I&G-/!%9 MYG,']>>D'E152VU73>>U7-ZJJI\H>Y/CY^_32P#4+(5KVK*<6K?^>? M9(/RJ@_G<*"4J;?R@FLYM4$BO!5!E-#;'`;K!T+--_-)@)\X/]E'>3Q)JB./ M9K[LBAKR M;L9978B6"9D^SH]!_I?6'8A&@J-4"6ZSH#N;:,4-]\.Y9"5==D$4@B+MTA$$.1*#+(U\$\DBR%KC1121!<9I*:= M'>X%OHYVU#)4WH=W]?+E'&_\)FJZ2)7PHK@H`_/E^LJNCJ^E9"WUEZJD>0C" M/7YH5$P2D/@5V<9.V_!RVM-$2TO.IO;X'.TW6\9#6)-9RJ)APBTC0IL1T62 M[`Y6BBL2117]/0Z>_):K'S7;P,NC3CLJ METM=8NQFZ%I>M95D;`B([>8%>`@>\1T+DXK&2$]Y@G&,_YLVR]5/=WITO3[5 M)XUTMO>27<,8O67"*W0166&4G>WB"EC$GC^D2?&`^/1G&&13,-088'GJ:S00 M;%G#(W76>#,_UF#1"@`OX3EL<40>,\HJUT2V[=7:K%U6,6?O\*,I3H5B11_M MV>4@*2LQ,NT0VB'>O.ZE?I(2=8C;M1_0_N,O'A'TW MA(M-P&@RT2X$1!3647\/R`!A`QE/H5TJ(K9"(*1['_UMIQ%.K5^M\(CG#-]@=ZOK?&XK:W$C8+Y M`:?H`O?/1/K@-;9^Q$AGA$D^R<'@+^2:H(E4L":DOYU\%L] M7ECCPH==UI"4C6?,`#\3L!G)J:NTC*%\UI[,>>$I7(U,`6JM*QG@YPF=5DIJH,,'S$!!A>Q5F1;Z6_:)R'ZM?1N\5NB=WJYY2G&R>1ZXU&T M<^$3,\--$[5X`N_03/L,Z[*4R'E#Y+K3>5`MZ;F+MA,A,20SN6^=6GZ.\BG$ M@V@IUWY&`1QFID@\PF^/5@7E%";(>L?VCD?T=B_HO;.&29!%Z62,PUUH;&U" MRC(\"$0,4WXR"QZ1D:C%(<(-#K#+M".:/D`LJ*?@#^XZCCT32UPGDMGJ("$4A5&`E-.F`_F48HB_F`>G&!<0B22BWR]`JQ%] M]Z;Q)HZD-.P*)/'6[?FHNL5H]G"=^Y9/+IFX"SKM+BX%1I[\VV/D_Q* M+1D9N=)+N/5)F.$QXOTD7=*I:24$175_U&(`''40)*(?-Y[+2(6GK;E+B85`Y M=YA%,%^Z,AK(EG.K>DD@$7I,\0BP!#JF!#\JO)J8+05>@0);-:W,]Y^.B]H+ MN+9DMU87\$KYS6QN'2Y)6%[H;VI0-\H=S(KG*X228IF0JF([6G9L2G5'9UGG M]DDE2.(.E63D`I"QQ`=7CYZ1;F1`ZTZDKQ9BK#6GD_).8PO@]6K>Y=-=44;K M.]6K3"`31N>6\H^=8\$K]YCW;T`_,;CFW-".MC7$V1"5;+5!+U!8GXCI>)2_ MD$N;!1<"44PM^;:Y!.?!65)BL2PDWNH`2P*;UGJ+Y'<>K$F9SO?/[%^F$K@& MJ[O5[?4!T\MUGH&<-:>T*/U9`R'V2?-YD47K8O)G)'\AES<7%P(A-U7?BAZ, M?CA*0JPV\XBV.N3FPJ6()[N8ZLF=:E;ULB(^P'^?0X!*#_DM])\V8\P\5?1A$^H;H$2SB[M^8/T-IC2]-A>P#57M%87><;P-WRSH2]'&(\H M+<=7;UOV'/"!ELB;3GBT%W#-`:W5!1Q0?C,;EP27)"S]^YL:XI)HUY"8,BR: MNY);`P@?"*&KH5-`9"X19G*BM=T)POU:M\FJHAN/XR#/IXZ.%B[F^O$B`D04 MF(@_$X9$>PUC%=&-&\+*W:[U>P5[M2Z#[72>3G9^QS<+L[3H/D'_`OB;><0U M\XC1NCNZ.[*],3Y$R<0Z1FL!YSH&N[I(QZ#?S$?'X)&DI6/T-C4@,Z^=[S>A MH8*[D-/,/!X$NJF(<9OTF.<9U*C6/0P1E2+IC'*D%O+7%%@?Z ME7]KE`S+=:8W;U?.2F6((.`EYDL0^Q*0:I$E+^A;8G!,!,3I**$I)6,\+;TL'QDD'#;3>I18&7B?U>31+]S$5R2X2X4 M%@4,TCK+M*.A5*YYZ)>@HD:GNZ%PUPZKO&N`P^W#I4N%%TR&;D,H`_G8K4]C M(AX%8UT]*65`B.1CKXX4AQ/<7\YR(O3Z#?'VZKA"I004:1-F&=Y?).(/+9[Z MJAI1!F=0/8O3TZ@$QZ:,Y"Q819M<.D7`_)U;+:"X;11-*?3%D,CZA)]^1E/B M*+AJSI^BXF'Y>P'7!@=<.8D;P[T6+*)*)>4PAE_P0$!&SD'^ZA*JYALM1$QQ M\-#4L#VGKW-\^P(L/ M)P9'5#S:I<=$"(4H.*\M7G%/5S1D%@RA)$?-#O)-NW6M2&'A' MG!^XNR%;?8EV7!`V@92.FH,]G@^9T"POV[[#4(U.]/C')"KRFY1V9^$WXQ0, M\$H"$5!][,OWZP[QHK($)U&^CM-\GT'M6\IB*K]"Q0)@J89BA#^7CV&#UCF\ MLZ8YW)\@CQU=2#I8=PP;:<:PVO8(;A MT94T[!BO1@D98$J!T]^Y0R6X!&:U07I'E-P3;B#_$-]!DB$^@T_$4(DH(-ZT MLU-@TF'+4!ZTQL\TY&"\]F,N%;6;Z#Z)-M$:%VMK?Q1!X5-5-0^U2UPYI; MRT)'UB[WQ4.:1;_#<+G%?*BK:73'^1=T0M"4^@8?!\Y$WD6$>"5$W/)#BFZ! M8[S;++$X:Z;S>%4038'MF^RLL.90D61ZV[`/MF42KO9%7@1)B.`6'3>MP1[/ MG!9\/9H9H,39Z5ME]T$2_4X,[XB+XBK[]Y!6.N]5D"85C\K":)-3.QMU(7W>;@AY>-;M6-_FZ^YZA04DZR9S<&5)`E1J@ M!J[GGV&VCDH.G%R#U83# MXZ/:]5:G4X*-:.ZPT,-V&Q7D\D//1?1\Q%9WF&";NX4DMYO-WPO*#EZN#<<6 MB8[?0X(>8A:TMIG+JT7<'%S.&\D6?^Y")GHU;8Z#_$'XMN5^[9-,7(#ZA)#L MTEMT"K7?HBN^[`RI"-/2'.ZQCI(>@$I+@A0O3N^_\P1)X'M<6&:9Y]#*5FTP MA5=]VP!.SLO5$$VN=?`J$"=*3G.$CB>IHMS]V'.4!`\DOM;)WZ5+8T'9.)OQ M3C5^8:&;3C+&;P4J"6!]E4ZY/BROT;L#>G7OA2U$].N#CP@/OY#,KI]6#B/$TE6W5YA=4G=+5Y#Q.XB;`? M>O64(.`>HAW2.)"DRPMQ'I?F>*_^-TT8^]>:$7+>[C`GG:1'\4GYD,*A'+P`= M"7XI_XNG`&0.WVU7M#;*I;X^AE[J/=2$$#F]<3HA7B_]6ND'>DU,*O?=/FEJ M_&WPF9JN5CMTB^$S<9'F^7&09<^;-,-PY^+F$70*@.8`=!+,'>4T`,\#6A-Y MOC4,MLPCO#'&7-_^6FE!&OE3H!D.JO'@EQG=_EH;Y9Y=`Q0YIEX[ON8\66<0 M9^B%2&]&MT80OT^S+'U"X$J.8ZLM[P)4DRQ`,PUHYO':(DE_N_RC:(8LI[*\ M'7/8]1`(B\0QHW#/PV9<>;7ZUMGEV^)120<1;AL,MOGF.'V$";H*3F"^SB(B MG;7/5C46,(-G=*`X6U.?(R$^+-I(A#"JJU1=P2Q*P],D/`F*FI3]GG4Y7+^Y M3Q_?HJ&T71WZH=NE3CRMH^M:"("J#!G]&*"O`?[<"Z\HB8)Y0[Y#EXT`KR'B MQSV\ANL4B6W,CII/V7(@8$9J/69]G%OE)GGG5A,SCE682UC@V)*K+'V,0AB^ M?_Z(7D#GR3D)ZT/">+DNHD=2@(`&?NW1[TH=&KV+1,1$LP(\+:CFQ<_35WAJ M$"6O03T[:*;'UW.U`&A6\/LX'88='A>,@6^GFI$`X#+9;B(&J6=_H0RBB1T# M!C'"MW%=7RP_EDAXA%B`G,7!_7")WY[.C#%`B/;"M3G(-^[V`50]E4\@_>]Y4MI!5:-?HPNV,A;EH)G!]U-59Y<\4NECQ[VUMOU0J]O^=:(6C@P> ML/4LL+=ZKQI%:AR34EA8#R2S9M]?!%MA`>P&KH@+3W*RM;5 M\`6@$P`\@V?Z:>R11SEMU)@72<`>XN7TX%-FH%F0FSSKZ<$9`9"_&96T*W`X.=NM\,&][X? M@EBW>G-5&_,,X:+==%F6]4>&`(P_5MW"_:9]I?]K[$<@F>7;=VI&:FMX'Y.` M^IE@B&,*JQ)\6DHP,Q94@V?DQ>%L3:WQ"O'AV!K<]O[5-J?C--=W@C:V.S+, MN_"3[4GM`>7AP'6,R/H!AOL8$F"B`EY$C]@BV/;,WN)WKMH^4TY5T@E-=D!F MZWNNP2]DQCG%#YJC@6O:L<6F#_-!\_PM;W`,:G5IL`45CV15;1A306U#(#1O M+E4Z%^CDY'HT)>CO7'2[FN+.-7TO2/A+$E[CW(BXU)N%-22;"#T\+%^`:V)D MI:/\^D"X&^%11;)CU\B_Q:^7??9,E--6+;C\1T@;0?#(4`VC:GT50(MOT_(` MX<&^CX]B;SS*:*'#-8W$EEWT"!EB]"Z'>Y9GRNV96;M;.'$>![G+X#H*Y-%8 MS3?>=4(6&+[\Z&[(Z6.I$5WH%'9K)PO=!8Q#`%](](82"G8O>)=OC$<)'52X M-2M@[_S9R?DQ4B;V&5M`GDL3]/$"X,]!^3WP63U?N@*?89"=H=_43['A,8;=B=W%'@@@4(49TL\!_AZ0`=[.J09]NN&&O+TZUQ2V MNR#*,#2K["3*=VD>Q*L-;O%)7G?T3:<9A]C,!=(,5+/A&Q7/5SZ7J\09K60[ M/]J%!4JX"H"N0MV9%36$R\'Z?H-&@? M*@[C9AN[LY.`9A918IJG8&[M3?-(9HPSU]9CW195.@V]_A@@`?!G0."(E M5;T<,]T]<\^@&<*,VE8"+3W01[EQ#E>MZE1'K=J)C9)C1",3%9&'-33"6]2+\0T MQP*/O+:X'!1AML\RML8$;B$TQIM4.KN[AZD,#$74&1W35!@!=)37)ZH.S3IQ M:.*MN[[`+^$3D\>>I0GZD9;]RXUJOZ!Y6DG_K9EFFSIGNGO>!6&'0<=Z%WXB MW\)LBUV12EH2TT*!OB9Q1K-2C[G[X$IE\8:=QVOS@]289H06@7YT]*P#^I@- M\BBDBQ:7@9J7Z/16OFW:4DCA"6<'`#H"O"K'O/:N`0FWP[W'Y'MWZ]801\.H MDQRDH42B)`!F\IX7;X?O9Y=OWGG"*]>6 M\)6156Q9%%ETMR](^&218DLH].WOU;.KB';O6'->C=SQ5QA3QZQ#XB*;E:HL MCL;.T@0V!S%HEM,P:ON@]]@HY''+-&2R,^+4J?*%\@3?T&KO<9\1*S,5. M#IK9035]E356+X"E1K4$+B9&H_$6O1`P3XDQ8^"*)QE&)(+C7&'T!,=U80RL6?@ MX:_K),1^T2-P1R"I5$XZ/V`66%2F$0(F#EPILB#-0B2)LV=PCJ0P^N4EXA$T M.T),3(TI=!->WW<.B<`-=W+-`T[?FC74NK%P-0_-N*Z\:%-B\HH0X/*R(3>= MNL]$M[2+MZ`E>6^&;OL$MP]V&B]U@N1,W1L6%&6.M'4YPH:B'-5L+H[IOK87-%WY`?:4#BA=Z^J=Y$P^EG1.R;7 M;1Y#P2$ECTJI^-)[5HU'`*%NY)+^3KG[0Y#]"DG-XB1\"C5.+["/./KI-"^B;5"(E9^/-/RK_F[.67_M'?$HP-NST\/!#\,@ M\JU;W,`F:H5V[.!4@/#\AC#9MT'XB@1OSJU9-OWUJ&VTJ7HQ01>TD4& M8(@!`=EW1:T94,U*;7;&34[%$0&VB8C*"[82G:H^%&%')C(L+XB;L:G,U]>N MO3S=-?;(?8'JMZ`3.Q.K9@YGIP^YMR;&OL5N0SB.OJUS)4 M!FEY>MRH=BAXY^@AQFN7/MQ8%3^(I?$4[:R7N;A09#OA$42]<\='I^N07CTE M,,L?HAW2%O'K"\F[]\\T*E629,&+#%B`>B[03(:5IVZ0JR?3C?[.N78<4\2Y M]K^4^3NWZ7*--!WL=DW#/>X'I>A36FZOT4.`A"J'S<'7+D]>FU+Q+`L: M*AXRMZ5?I4-_PVI1IT:76V=;7=B9_WXDD0KE.[!LHO=L7C5;9$U8E-$@M3&@ M6D):2-MO'6U;/''?["-AWWG&#Q=:4UO2#`*T>GO0MZQXJ7"ZW48T#A);-4F< MY3U,UA$T>>DQLU![,#N/3KTI3SX3D[WSW2CFV'-N%VD/Z`V`Z[)'#I3ZEVI.X^T"Q` M:F[N8;O=ND=#P$"\B)2H4=#M],+N&,Q;->)7^R(OT/V+N!I7:5HC*$]P^H$@_ M\G6J`*&]X-6VS4`VM:P;$+-%HB MS_=;^KMA1JY.*$S'RE6O!Y@%Y]P[;@P4ZMJ_AA+)L>.BCGWY0)I!P29+1?/M MW@0V`6:*^3[@M3?,([@AMESK"9+FAI=0J+7+>T(N`!KJ5=N3[XI+)@T\.$Y9 M;=\4=UVELYM;B?OEM7[S$>UH$@]&+[45OP-ZOR3+OQCWQJCHU;CX)R`GJVP8 M:K)G40RSXZ"`]VGV/);JVI[4O:[:6E^NG))/0?6MMX(Y$F*T%<_^U@80_VI_ MAP3169P&Q5BD9Z=T51:IM[*JY365JD&L"T4=!W$,P_?/O/Y2 MO!1G2;\NAFN:+>RC9L8Q M=?0_T1`E[:& MP=ND2[=578:CJ8FFKC+2*H/G.V.IOP'>013NTZF/$+\GF]8.G,)-\LI7S%!^ M^2O??G?U!KGJDR9:_+MS#4J#G*79!D;%'O>+U*P/8JN::]>'86#Z5RH28T@* M*PU_$G9PZL:2IZATM+G]7 M--\"_+&G"U!%C_:;@K,_Y^:!=L63\Z1L")@CWL8N%*8KCEE8O!U4\T% MRLFP9ZSI:AWY5X,-MR\(H3+'X,LJGE@I///1CVN(++7C>0JY4>DPB7)LP0E# MF@G_!./X;TGZE-R@DY4F2'KB,LK96,)--+U[3ZP`$KG$PX,.?L6C0#6,EMS. MO`L_!>':4E"V^7E=E'JG`U_ZU"LPH>K?O0JI>*7+SC&)<@`61U73Y:1RWL(Z M+6"E)R@J'Y%/&T6J5P#)!ZDYX/.()=RET_ZXL,`U_ZZR]#$*L7ON8XY?8[6Y MN0P@L<0WTR_XG6@\4W(0=KA$'P'? MCON'LNF$JRRZCY(@QK^EF4I'VKF9U=BR&E,W5\M_"B9G(SU[]'2`?@F;N!2AG!\STE3NN-]!K\--P!/'/[SAH]UU,J&U@.4LS^O:4 MA-]SB@GU#52;-*MM!VP\OB_[@/ZV19>U"=*;#21UQM@: M2-I4929"#Z%JJG;EJ)F15;5W-6GUL.?ZS)*2DTCV;"+AH22?`/J-;\,O`RX/ MX[W=N$9G4Y&OO))OTDV!WJ_"L\%6)BR'@&J,;V0+-\/57^0[?R&!W30:AG9] MJVRE$UJ#RE#NLN%>;1/WG2PZ)O9&M0*)R>-4+#+MZ#1Z[7FF)@,)CQ:]O72N M3&W3?VDA.HOR=1#C(CVG27C"2$9[J[]P9I<&?Q$0`EM_^3F@WP,\`#UQPFY= M)]=F?A61*@N_=+=6*5E57W0Z)3VZ9^AW(X13BZ=V%O<@!$'`'G4?^Y(_RK8M M9(C/@A%**G7;W/,W/!?3DD&-&+F1:9YE8TSV;61SDI65<=[#3='YHWXU]AI\ M^.S8)FGEP=V7GQ3\=",I#W"VQ]&TG#XCYBGWJK(*="ENOY;9YM>/@3NN23)G4LFIDF\3 MGW@LK2\S)[NU=8HF(0DG%*B`I&SEU[\`+Q))\8(K`3K,EWAD"]UXNM'H;C0: M/_[[V[='GP`"V(F`=_2T/8+G_QFM_NOH[=%YL%K?N_#H&D7DMVX$-X!\AC8` MDW^3WR^C:/W#\?'S\_,W+OG3T(48A$&,71#2#X[>OOW;$?WO__W;CY3(.0:4 MQ`]'7PF=S\[VZ/2[H].__O#NPP_OOS]Z?#@_>G=R^C[]$OF&#]%O3TX(CEY6 M/@I_>E,@]O*$_6\"O#A^=W+R_CC_PS?I7_[P0C\H_?WS^^2O3S]^_'B<_';W MIR&L^T,R[.GQ/S[?W+M+L'+>0A1&#G(I@1#^$"8?W@2N$\$`,?!UU/@7]%]O M\S][2S]Z>_KN[?O3;UY"[\W?4N2.CG[$@0_NP/PH8?V':+L&/[T)X6KM4XZ2 MSY88S']Z\^1NUV\IAB?OTS'^@W[R3R*Q,/"A1[$_PRC[0,9XEV`WW,PVC+(<;[D M=;(JKA?L8RJ<2%&NYTZXO/*#9T&UV'T]84\%<[=!!#B82?Y:$*$@['F,93)C\2F M#EI`,J83AB`*:2`:($(GY&6V:R2%8`!^6ZP!2",`O>W(/T5[VQX1E5G MU>_IV--D[`E->M`@@9/QQB$46?H[`@"&+@D($DJB;+8.HW:;O`"1`WU.HY9] M2:FQ3\?D-:_YMQ0;^VQ806[4.E;YH*+,J':L=N,*,Z0T,MB/*LZ/XABA,+`$ M3]J46I8O3>HMS98^19=G39?**^!,C?)?!&Y,_9D)\BY)E!)MKQ%Q"U:)2\/! M7^LP!?&N,0C)GR6?WQ"^2AR#EP@0S];+>:8C2R33MP0X)R0 M[SP!_ZRKSMN))5\WX]2L`_,O,7AVX7C4&ROSA>)WGMM^X2^CM-G>-@Q:$_4=`LT`![ M`/_TYO2;$S5ZAE=,K8B^&>#?B(PC5P MX1P"[R)8.1!IP;Z1V-[D&A9!G?J5)-&,5R:-DV].BD;(;GTJV+J,_7??%#9J M]JTHQI2K29(YX=M^:K]IQWH\V`DHA@U3+4C_B/`\!^2OO)L4G4:>$H8B@$.0 M_*64!:5'@\2=H?^C)YL;QZ>YJTET[F"\A6CQQ2'>B(Y5S4:XJ%-][G%MBEE< M$HSPB8O9+TA82,!99CZ\`RX@_)&E?0NB;'XZY-I*SYS3PBK0=K@*6Z>$',4$ M.<-@[4#O\F4-4`@T2K">D!';RBRV!G`*NY.XO,267<*RSG56(C"`A54&))/, M>X&-+X@<7W[CRT^99B2"20+Z_*CI%FA:52WT[!=?.UR9-+\U81?/]R=7M/0T M)H[1?3"/GLF<-8FR@Z*IJ(3#:6E'+)/F=S+2E#":^JREY9M8/OT,_^_E;2.7 M%&Z@\P1]&$$0D@6>G.V5:AXOP!RZ,.**TWC'-.3OL\5PW`")NXOEZ$XDJ"XR M*Q!9UWW=R.H1U,I"S%V+A*K`6RHFFSE;&F'T$(U5*!E:9A*R[(+.9&1&>,(Q MH;:?G5Z)-A`SY7>HD6H3@N9"N(N,V!W8`!3K7*4-E(:[2IN@$X_ZY%+6D3&3V%<@QUK,Q(.]2LY:6HQWP*>GD#,'TTG>!LCM1ZZ-=(?F(?&!JB(N M%)1Z/WMKXZ8Z3*FV;*?2L25?9!F@Q0/`*]&8I.W[P]LD6]'(Y//!C''-62O: M`RT+K8[.@/W7>MPR6?ZU?]S!%$N*)&LJ=S1 MH)J4-V.2>V!KC"/;+9"J.2AF$JV02&DFS&JK7*HC,]@(OQ:S7))R>1KAC3!` M>@5X0&.H=O,0K%QR1D[B)YX'*7"./W.@=XVR<^8"EUH2XMU4![LZ61#-12Z7 MEI'*D-,J`H#"!-1T;CJSY#74AKJ`VP#,Y-5W&2',RFID/*#%0'NYQ9$,W%+I`!DEW.AW/2(>`:*D-TB-M` MRV4HD/FIA#"R$6?MK#2'H?4TAYM6Z(8SE[=`ZN@PJ_[C,MTO&5JXRW30I'9WMLF4W=A,G'RLP\2!)`W*;2Z M:KSQH*FJ3PUO5A=0JY>$P8N5+;4=8RCZ@W#)-ZY1D&*QBO-%U(XB%OS*/C$S\7HDIJA`5%_X"! M$\9XF\2%2:-P+:YA'1E+=O)6.=;"HZ`,6,$!(0EQISB9A9>8- MLY7>4*58MUV*E!>71&GLF+;ZQAMO>XC"4+M!PNE\NJ9O.=*7$81/:#N&DRE, M&0]JAW!0RZ9/7">VXX'M>&`['MC:,)G^#VRS[A%:5NYN[($X-7LLU!QYBKJC M832=9[SH\3^+!`8BFPHJ)EL1?<)!&,YP,-=3G%TV"JX%K`D&L:=;XA'K55@!3*6)#[8)%:$ M1[Q(1J+)6F*Z4RXR[>%*Y+=\W>)(KVW2$JWNU+RM=(TV($SZ$:4<7B,R,/E$ MQ_III&5F$74K8W$1-0.E($`0%%W*@<9@H$K"5&3.*ZH*,`*.?E.7`N&.L"@H M6V&-4FLF9CJSTJ"RY3:OC4A)],-7XF;LM\\K,JNT=UM,V-P?(YZ!>8!!^GS_X,HF7@[4V,%O>E3_8'XJ:(;"(CT!C=E`@,15045\0)&R:Z,E'Q> M#H\-664I*BUG&ER_@'4N-FZA85VK,H7#LM<=R,DFIT\85`:), M:B]`KB5HR0%*=^5H/5QJBL'+%R@_`VKD=8BBEHYI+XA)(9NOF^9H5:J11451 MN)FC3PZ'1&Q)F+'*H`:FRE)0V9Y;GR3:"5IBG%B%TH%>M>!=74/M/(RD3[)M MDQU/G\2XZ`],@'S8%GQ\"7D>-GB^B#$)*2[`!OA!TL.,S&,!-*Y!/@[L..IG M7I.<\!9J:40]O`IK^JXWU1,:EGP:P"J4Q]@QG_ZO-OWY6JWS'3ZT=-D6R(6O M`88!#1EQ)%9;M6-+<_^$PZ8)U@NJMD^"&A%Q;[LS'+@`>/F1\X8H#\%K.J\\ M&C^9SZ$/R>P>@KJUUY".$A[<#AM7*T5QP$RT7)S%V%T29VTZ+[9X`%'DIYD@ MB"I\U[5C;)*NX-C6!/CU\A5%3,U#[5S2O0,^J+)*];*0M.:0)_MH%B]/#DA, MM%H\#P@1EZ+U$-R!N4]^3M-'6?9HLJ*JQ9CK9QK*FRA.O'_%6;74 M0]"0R;A&+NW5"N@'&&_I26C"[G1>S@DRR5,I08M7J%I@E?1F5-?'>.*2S1[K M\73;R`W"\6W%2TE/1HG(,O7'TV3(+/&LDZ:"=R",,'2CW!P].]B["O`R#*4(\UQ7) M7)KZ\-HF;6'E:!`).5G4B M5B'XN>;T>(&[V+=Q.D]#I@JS;(?R#./8+4ILJ-K$MO5X"-V!? MVE5(+K.5MG6,87$NIG/ZN4!D,G*"=QF[ZZX*<3Y]3?XKC)9[*W,%'+JAZUBE MRG@;1-I%G21R93)2_L8RC:\.Q@Z*]%W_X&=B"-&:`+2Y*DCEXK3I01(N/-'= MJGB7]`X0_R2$$;@'>`-=D.Y<=\`-%B@919M;H)UGB[>H_N26ZZ1DBT+EF:9; M$S\IO=TTI[P(#8J1@QS,?=:<,>4GS`AZ"KE(445##CFUYQZ[R\N=;J9)*4* M!L^Z\^4#!@=O(`1DDNN6D2>0QI:V=1*N;VG[OK>"OI*FE6ZW__-$VR(^O/]O MNYCJXR@`<``Q%5!)1>40);N4%`6]6F?RB&%MFCBTSQY:98\O,L67F MV#)3R9H<6V9:+9^Q92:#)T0"\2E."*79V?RQ'5T5&1Y&@)?/3_"GGB1O!37(*S; M8%[R:M<^)4;(NC"!EOSL@P1CY!5OINE),S+0-:(!BI=*.?_(`K:XC=!X(9-P M.5TG[]S3ET-K\JALID$%(6/[@`;-4(.\BC>8N10F;P%]`?)6T),P!!'?/M$Y MB"V'=K5;0#<$JIY;%K+K->QE+R,0Q05PHRNYPD37B%UGU=FBP69#4:G0]XS#-8.W%F,RQ=J,`"U)K3/2#KW?C2`B1,SL:\:I6"#6L!*E]5$ MV/L_Y/@&.D_0Y_?MV48:F.&N!4/EH^@*K7?61J!?TYT3->9Y<2DPFP'?`:DJ M)-]LVY@B.`\0 M^2`FGV6_)%&_IL2Z#$=#VP)D!2#^&%T41(XOOB.43AZNDX/6NJZVHF9DJCPG)NQ%)=VD3EYETS3\.;-RM'AC9O&2V1E8%$)KZR M?XOOWE<0.S=+I MD;50':"`&:`4V$V;''"5XBY?6YX@+_T`(!?TK0.=K`S2E(O"+I!V:SL>'WN8 M]R=[N8[FTHD7)8*NG/:HE77GX$:.2U2*NAL^TXYZ0W18,V_#$3HK1S9$Z)R; M@ZP,,AT2:)4M%:'OKI(2WLG61?]'M7KC^'2G2_LE5D\=="@,%_WA>95\\&:Z M(-`K6_*TI9W="=%PC+=DTMH:7[,1'J!Y8$0TD[Q`1^JTT=Y]Y.!(>C]A8E9/ MNT0.!7B5*E!HMRC0K[JF+2;O0\?Q>NTGR4O'OT;S`*]26'D2M5UC6'RMJ7/Z M$MNTJM(H,A`((]J`24]E3&%\0X:640G+Q2]%6)1<(!(N9PI6X,%YH>&A+A&5 M29C*I0B)J8).[Q=W;@-$+?#^Y`QYL@=3G$-:;/YXP9%P5.6LX2X(SX+RK(,[ M\+AR&MVC&',TQ-0TN5#7#8T*\RAXU_8IVJ=6=IQ=(S*-F&KE9$53+:I!D;3-G:8$JWMO+THQH[4HT=J<:.5'^V MCE3YP*HMD0XM5,ZC-,<2COVS'B MJ+!7I2''Z$3D3;L9#M8`1]N93P%"'DT;)^](R&;#A`96L.N-CI)UCI*,CG'E ML$9_:?271G_)ALGT[R_Q&!D=&L9%WQ(IM3I.?("J["MFP'6BOA-GD\'(00OZ MBGQZ(9;SP/?)U^DH!.C4=\MNQGHW\T^D/QF1W;T^CNC.Z.W>Y.LTW1 MX^>TT!O(45D[9J_@@"QS;_@TZB9`BP>`5[3@7LRQ:1]!WE$871KK7!HFI6'W M949/9O1D1D_&ALGT[\G4FA(=JE1/R(YEW.JW-""DSF$QYZX(53O31G3+P">S M#]-;H'0XV>P,_ZBC8_,*'1MAY1J='1LVI]'9&9T=FYT=9O.B9VFS$K=CN; M="R%?IV.DZAVC?70MNQSH]\T^DTV^DVLED7I?F6/UM1Z/NR8*'1WC'H[_&7. M]%$P&"5=E6AC]^1=CP5`M(N`K-/DP(Z%WYHTXL7T=9RY"154W\=/(?@])EQ=;BA>@O5(G:.,N:'7 MZ2(QZ\^8#+)E!QL]HM$CLMDC:C0I6M2ID9@UZM3JZK2`-=SK[X>](<^VR4]; MD;JBUJ:3ZOI,CWT37[>CPZ-%8Z-$2_:FT=<9?1T;?9T+L`%^D'3P(V,OP#?G MP6KMH&R7XSOW8AW+$I!KW1EF/-2F:KB7_UD<$O;#\`*$+H;K[.F/,R>$X71> M?`%$J],JP(4U!J/5FQ6!5_Q%O1HWEW\_``LZJSNP#O#.(VA?QHKV!B;"14VW M5NJ,&!8,KHKC;FY1/X9@.K\,([@BD]+B:U4HV&RPFT#)A/1>1>M9@?);$@/' MX`ZX`7'6*58]+,1NHH,IM>U$+Y/NM\8>8:?OM-(C'?(_>H]JX_@TZ=&#E-D( M#\+<,F*8R?H[4^:VL>5U#])FICT,MXH=RDSHWYMQIJI=/:\@L4/@!FZ`EZ7_ M-,BZF^A`[#<#>L:>C=_Q2*(ZB.E4IO@"ANL@=/SIG/8,2?A,&>]A@0OQD5GW M'__][=NC__WZ^__W#7\/$_WOTE],OO[__8[E\].<78'9\]]^/?SS^#T1G=__S:7GR(0RV MM_<^./W[OSPT>]K\]^QD-4%GSOUWOW]W>AY^'X)?WO_^\O#R9?&OG]W+]]/9 MQZN_GWXXO?ME>SV9_IWLUM_]^OO#=Y\6-[__>OH]_LOYM^_FGXY_?GB_^?G7 M"+W_[9;\ZA_37Q?@YN+;\&3Q\.&#LSC_%<(O'W^^O;E]/%U\?/C+MYN[N_/H M./(O-R>?/WSK7H2/WLWI'#V<_>/6^WQY_NU/_W=T?G_W]NT`G%(Q+9>O, M"8%'4]$`A>G#SGE.DN@CF2/93:A/'>KS3D78&(#\A=#-=<)8!C"YC(,BG#![ M!\/?S@E]&-&?]!3F-I,;1J:A#:]%THJJQ4G8TEOY*\"&'2:@ M_4A`!%W#UP%RGH,VGJ_BB.P_DQ4M;OXCP?WRA1YY@/Y410E_`](A-?)0=K/` MJ&O.W4QV?+)H=-"UK>?QR:+111]=]-%%U^ZB[RM,9LZ6DIH\.]A+S$]:9A+2 M"L$4EC",5^EG?7KO2C@5W$+5L>B6F^&YS MK[%F?L;ED*_NCK>2G5^\:J9X5"94'5,[P'CJ\SJ#2A:MZ>&8I_&P]VS[0+ZN M*Z)D(6M-?-,8$C"!ITA0T_DJ M`A/R97W)`!:RII>-H+"8$*U-WEAI&OHO;?J$@[!?6YU2-*UODD5-&6SBP;DO M=Q=OXKKQ*DX>#+P`A+(+$_#(SS[(;A85CWT:YZ%#\LIX&T2TI$X2`H'ZQU29 M$%A0^@_R?84:V;L%6G2EE=Y`,G[MF"F,=_L/>/<'RDYRH$Q^L0X00%EY@HI: MR//=D%(ED#7#C*>JKS``9E>?\1C5!D=V/$8=CU%M#HS.G36,'!_^D>:X8[+I MW@?SZ)GPK"TTZJ0Y",>W&SD5T9%ZL18<]J)CWK.@F[BPQJZ(RKX17L7AC0;- MT!3C=%`OCV[2WL^.`4=SF,>+KTCPQ>P*W1_3UI* M%)<(5_PC,*R*"\YC1&1=1"2N8!P'A6.(-(9(8XADPV3Z#Y%:+IC47"VY);OP MPS/P-^!S@**EEO4NR=$@PBM9U`T&7WRL_PH<_/`3G)&!'#L(HBQ>#NI7 MCR+Z4`RB#EK\35%6K-G45.M&"K1X&"=YH,W/\540:ZED$N3$$O=`L5JD((L_ M=;/3BKZ4@ORM)4I!.7FE2I&`+/Y"3I]*,9E'`-NC&65V7I]Z5.`6?UE'FXYH M2O)V4!R\VU!,\HJ\F1-$CF\PR5NX8!>'P)L'&*S6?K`%(*0W5H+"W;LWO"Y, M8>Q',O95@"^SL4O7LWBRNYQ#2ME7;H!4]C1E;UQ4>QM\@C'QV4!Z:Z:^^\#NO:C"/._HEZ9S M^E;%%0:`>'Z`2"6Z(S`QR;\W9LRL5L$E0Y6I/S$9S/8KG20-(^D]\@NX@1[Q M\P^54-$.IYUI0U9.0EM[%*B)0PB5T\IG]27PR2@^C+9&K&4#&P.)6;29RB;I MJ#CG6HSCGJX-14_J#*+FF2HX(#%0%*M`%VIV\L; M[G52,Q)_R\V&[X\/`KW&]!B#QHSO_EB2O!B386,RS,9DF'3`D[D-TS@*(P=Y M$"UN8UT-=M0S:8?Y:#V0U"`9\4S)&I`EY%TBKWR.:5+=O@*X6-*;5AN`G06X M?`'8A2&88>C:E3;A9'T@)9B]25(\7U*CM(;4-IL2M>[V6LE#)O\$5K)&,N*I M$EDK*3N9VP!M0$A6DI"95)VT$V7*ZC.R_D4DGA^IM7^&-++.[.E6N+T5>_WJ M5#%>`I6IQEV\]*&0:Q1&.*8?AM-H"?##TD'5R586S")8FHE)%XJ+'_-K'-"(=>, MK`NR%;+_.FRI2GEFBOM!T?L$`F<*@?O;=1C&P+N(,?&,4Z:3^87%P\J<;T^+ M#O)S84TVO%V7!.#-5.*OO5^*E%;\?!+#M65\,QB(#O8LUDQ_/RKIS=2[`W@5 MX#F`]"'3W71M=`#KV/R3.("U$LI3UC(EJ6:,9LUT!F>?PY_`#N26;*[&" MQ],,U&=5'^JJUFAQ+:^&P;C*M+K&&.\QOKY"+4:]&2\NVE%;,]9JC;5:K[)6 MZS;($NB'"7:KR[=X^+9&R?6$&UPB-/8TD[Z3GW(:TRHMY>7=$OMEZ`BO*D@% MU^$L4]4LTJ)]9(:HK8?LOXX`6:4\E=RFTW!&4@TXZ/ST'1N+<3((\R<(LGBM M5KE)E&46[4M2G+4VXE(53F/"V]J$MVYMY;K6/.;*QUSYF"NW8C+]Y\H_ M0Q3@Q+M(6X5-GQ'`X1*NB>OK4A@6X&P[2V:@0\%XR`^D4H8+456=`8W4#NP= MMA.15[[OX0*1]>C2%]%=-XA11!,(9"MT(0C%'#'.(<=:@M?G6HEIE?;2@J0S MHRX7:3^X[?M8`08U[76(M86K>/49Z,IBE`D8WX,.]*BR]13!J/@W@@`[+YH! M+A&P'.`R&%*6(2%4Y[HW%<85_MYH]%.+4&DV#9ZIE19)FV<]P\$:X&@[\^E6 MA)(L7O+FZF,(YK%_`^=:/`<6LM8$;ZV.-!.`RAQHQ6_(Z!4R$UT[4B2M(F;# M3[STH1HD"0EY0EQ(#_IQ1-B\!VY,@COB2EZ^N'Y,0J8K,NWTM?,L8W?I8$1< MSI"$>TDZ?[*B3J@.+5##F"4N8ZN>*!*!J@?HA=3HW`F75Q?7Y]>(IFX]?6I1 M3V@`UJ`!(8EB`17+_[.#?P,TB"1;T,3;D!T)AN1?V6-F>CSB5HK#V+V[8!,_ M4J_9N$VEO6C>BTNI>:V2-(H8''ML>O,0,FHV-C/V1+HM'QW'`\-[0YNW$! MR'Q=F,Q6AP:5QK&^!%Q]%5;6L^$9;ZR7>ITNC8!. MC250MFP]HRLSNC(VNS)YH/#/_3T3&ND90GZK1Y.,U!&'CC= M)8=7`8ZR8MKIO+I5:$F\MU.TQC"TY]0[8%-VZF+6?SWA?VGL&I&AP(/S(N^Z M,@PT%J&]1G^578/&KC9VN!6CFSJZJ3:[J1?9%DRL2KI%3]<`._2$[28(B3N& M\78>8'I?4,OBYB%OO(B/-6/'@>AKJ=3?N41\6G@3H`5]B/8"/$5BSE#["/+. MQ>@&6><&,2D-N_\C:#:?HOW5:5VN3PT5>XQ@XUY5AXV4RWGYXBZ3ZN`%!@GI MKS!:3OZ(@%M7/]Y@*#H',7PQ;C6 MMTN'`0:E>0_VPB`)J0Q4%ET2D"[35+%AW#JKVDL:.K:-`BVS44Z[W+J!*E1L MBL<[U'F(!_+VNK;N6CC5!<^/>70]/-=+DQ)X,1FC&&'!8G^IW3$/7IC<4 MP(,Y&CV\J'*KS]8T4#+L3'5)JPNG!G?5RB7;DAJ2,Y5E2WQ.NT'AB)[E7,[G M@#93!_G1W1WA0/]&ULF!'3GACN00'Z;J\D/"*I`R&=+S/`P7$#D^_32]1G&J M2^KM1(V[H.S"[D!/W24T)1+.%)+>F\MU-.VZF7;C[$'4G-%3+^^YR^$X;3^5>' M-O",IOB./A)5>AMJ]\LP^ZV6^%6(#UM\Y599BR$LWOM4S>.L9=/RB)RTS@IX MM!9$UYW?;J(#\L0ZT!-_-EJ1)U:NG,LZ=*)%4A:IO]RP0F\@.[X/O#.ML;<-@Z6!F+WI9&7 M>"-807J^&B=N`-FXH@L0NABN]=U][2(Z$.$SH*?L]5PA\28/*>1E@-07*;HI M&CN\,-$=P+;/AE\N8P5I,TTAV0R#%8Q7M\!,<%8@/\B5W8%H+G_I%)H*$TZK M>FE7(FWMMUKI#5*\54HGWI1X\2X&M(C(\R"%T?'/`HR#9]K^K0\OOH7Z M(+WX-C1SN:M(K8E72]""XF*XJ:M6XH#.,!+D]1#EHE.0-./L=P8WA.OIG!`D M2O2((/'MZ3^JUZL;VYHU?]_J]=4Z\5P:\ODNWNJNPEK?5<`FF702K5,>62N^ M.L>Q>[$P(9%+24&Z2HG?>N6X&IO)-M*RY,(=QRY6!"H7HGSJB4N":88CF"?K M_C[PV:S=X;>LMG$UD\P+)`SUXZ[W9BY`^O^K`*O82Y[52MUJN(FCF@E=6 M'V7R?J38,E605D.NF+G[7ZM]_*>%C[-1EO=RTV+;)3T1[F/ MGT+H00=O[QT?3.>):FIK==1(S)K$1_,UI&:@)*\/YA2RY!<1L]MXEUF-'!HH MF0ZONE2Q_,Q5/5A2K_?M1ILL:$($@%J_H2GIVO1EPZD@%E2;)V[\`D^!:VK\ MIO,'8C5#XJL3"#7N4MU4!R!6'@P5&;&=(4WC+;K?!8CN<-K;Y]42M"0-VWVY MM1ZNZCU7,9EDY6'Z]I,R`>/A#Y,.%J50`4C)"[`5VOI,53TA.\J@6`70`):* M=I(Y*UE)I5[_MI'8`/S;9J`*-\:DM@:`(0@GL]R+T)PB:"-GVM/M4LJ28-I@ M4V*JBESHLU,U5.S9*5@$40>3FM>]\LA>EUTJC6^+[C=:HC(:A8N)W&G)O*KG M&M$[%7!#PT7$$=*U?=\PC'4J0T%LG;+J;JS"BJ[/REB5&&P24A,<%6MB\R)M MZJ>]\*UY$%N,WTU+]5L+!$::;E79XJY\:QW` M'A^`22;UQ6X]=[VL\+2[&$:/$'9!E(R$VD>T)IAADE@'.NJ:TXR7+/^5$MYE6>M-W+9=9XY3-=+.IVAB^@M7F;P_+LAY6L!IK M'S/#@0N`%UZ1Z="^8PZB;6ZJ#.LY2V6B;/GZXL716#>9*BMIJSD'>;EY3KO. M":W#IK$LB<68UF0C'NJ:Q4@-$QX*>M)(NP$CKU^K>GU*]*UI!H4C_U%K=0( MJ?ZB\MU,^".&G8\UG9\!!.;0A8X_?49DV"5?J M+9V:-MYGDC::Y%IBA;>UMH76%Z%LFTF1<:4OLH]])INH&#,`$OK%WFE2N"5? M/6]GV^)O=-T\YJ!NB\/;>.61!\GZFYS\UHKCLG+-UXSOB/S*1P&O`\#(S<>Z M:>B[NEQ#9:`";,.MMJ>+E>N]Y8JS7,_%QF?4+^=SX-)+^\5W(775*7)P8(>@ M6KUJ7DS5M4)04*HZQ7`!D>/33].KWCU4I]81-6YO1(I2:]$SWK>PLW#V\F4- M62L[8]@(WXD#?]0R25W1.W(/V5/+3"UP@+ M_AY##T;;3P%$"X*."S"2S7YQ#ZJDK^R8_K(N_26J73RY+XGV]N#WF&[W&SJX MQC=7FDC9XU.W]K:O14G-.RSET35V_*PE9'8?:]>_%B$T=?A4MQ`T=D]O)&;< M?Q261Q&QIJZ?=BYN76FLL>>*D9XK`BDK-251%V`#_&"=7/JE5P((PFKANOXB3E>Q'3]WNKW]`3T$AS-8A(1QY[=2DQ"T*@]+%)[KLX,$HJ M)R;((VYJ1&`"R(5`NA!`<&CY&&.,AJR+AN343//+D[LA[UV`'`P#[4\AE`C9 M86F[7:4R.BIPSP9\1.$:N'`.B9G6YWXW$K/&6ZU3OY(DFO&J?Z?2;GU2[7K? MT*>DB76YHU/V+U]H&:&6;:">D!W+N-5A:D!([;&O:1\H>W&;K^=8.:P-!1_8 M[AQE3/:^3O>&67_&[*XMN]"8W;4NFZ@HNSM98)`(_RN,E@]+4U=W'9K52MT6$74^DH[SBZ0%5AY,./!A*C,*I@H*_T>B[\ML*E& MBK_'=PDLD;[`NP0"O5T.BJ=$U>`!`R>,\3:YD5)N2?DSJ#X=IT;N720'(.A. MU-0]1=;[D=Y%X*;1*/(N490T=YD'>)4VT>(]DFH;C.MLCVD@WD((#\!_IJ/= M@06D@Z3A=;/6A\#]9A%LCLDW4X4G/U3UO'%4,PXFCPBHCC>#(GE`1@?.F:') M5'F42Z,9,1LBX)8QJ"0UN1$]CS%E[@J&9"73"Z*7R+MHO:'/BF[CR,;B6Q&T MF_&I)I]$;<=!!_'&+NKBEJ25QJ#DP8)9P366DLPL?O*A>^4'3DO%/Y\@BD,. MQN+4H%%P/87,SH3PX%$^KGQ'@9:7AS.4*!6!MH)#P>_C#\U*XUV`T,5PW=[@ ME1O>XJC#<4?J02D\'BOJCF3&B(R,'?^:^,HOOX"M,IM=&=94MDK"2E>!*3P' M*^YK9SOR'5@'F):ATY`K;CGZYD2]?O0!F91VE`IOPHI9F'3X+X$?$PCP]@KZ M).)4A7YUV.'I_`$PQ==@A;;*=-QDN'/B>"X"K,S$E`<=H!]80:7X7*N<3?\* M?/\7%#RC>^"$`0)>DG1KJ0'D`[YI^`&*H!&IXJNILO%^VOU766A:/^R0C$T# M,,47286,33[N/MZ](I\HL.]-`P]H8VW$IOB>J&#`61X[E:H6Y(M##\>#;X&G M^&1H>R/O'X_IF$]."))__G]02P,$%`````@`L8"O0ED`L``00E#@``!#D! M``#M76U3V[@6_GYG[G_P\F6[LS?-6RD+TS(3D@!I:9(EH2V[L[/CV$JBUI:# M9(>$7W\EV4X"K)?GG$<,::6/`FCC2/M%V/NAKK;ZOU?\X:AP<-5]K5^.VUJC5 MFWXA6F)%CH@Q![:NK6P+D:/5!%OP[5ZD39;RTL&S:J-6:U8A(JZ.#+`7Y$>> MG9[;=''572]`E>8`&!I[FJOC&7#[N@W(0C?`3K&)Y0%#M]8+XC"9J@QCK=FL MA\VLR$[VVV:(J%[]_.%BQ"780'*0`BH'53;(_'(38[W(! M3/B%%6E4:O5*1!(+HJ]IPM0/#P^K_&N8-9%SEPKV>:(32@6P@`V0>^I@NP.F MNF>Y;_=N/-V"4PC,O0BSIKNI+UK7?M7_N'?L]R--8_U"1\AQ=1-L=@^G:/Z;H2ZO-?2Y^\ MI"##+#HVL&,!N9*J"^PLZ!"!5,M;3?@5)$KO*HY]KM(V@76QA;Q7/7XT>188 M/+D\M$U"^P#G*R;6XQ%E@NF3"T;;A`BFB/580M$A_N1"T38-STHE:U#BUZG->YVM)/61:O?[FJC\VYW/'I3C1=/J]TCP!R@ M8_YSO`\'-019Y&5WNTF\9$;#,3IBI3>,5'Z,Y[>YSQS(!)MT;#[IK5K[AX&:$/$FFXQ3!=IA[ MI6PXZC!,S]"/8-1\@;();,&M6DJ!,0I*%FH+37J_%B>A1W:$9G%BB M(5`J/T7Y*=KGZI?JOI[4/0NZM+&^8N-A"0G-5TX-RARDD5#+GK'KC3@/%PZ= M",8`VUH'3)A+Q6HCVE!?ZW1:KD0CT%9;F&4^L[I*='.S$1T^8FFG)DI&_\H*]E*B2*B%5`JZ4 M+%UB34#D#Y34*%,3JI!J$(0*Y!-$A"=QG@P+F%@NR"`LG@/(=V9*)D6#3#3* M,I<4&HDEA1WG3C:P?C0V^(6"OS]]^/CJG[\_&PMO=8WV#\V[@^7L>HVN.M[M MV0$^/'C?^'(U7A/K8&G?5W=5?$)U<_G4V MKQT09]T?6:#^[HN)AI/EG\.:W4(G^FC_9K_>)J\)>-^\68U7'V=?SHUNE9]7S<7)Y?NZCYM4\_ M?1YYZM7QC6XGA/JG=3>_J.U1Y?!%8F'].M:M/G2\\XUTPBG&H5ETD9BA2=M3[J, MB>[)C)B:K#W19F*-1[Y)75)T7XHD'&4'L,W<:S\E3:H[#X1X]H+O+[/6I@X& M]L)RU@`0IF+'_Q2?Y/*4RO#$FXGE(T5NV2;&%H;&<&@4B!8BT3@4+<#R4[CR M#^L*7.\#KJX6NZ',3L/'>!=FR9P"FSE/GT1IYCDUOUDM;+?<>L^@\Y*.10P- M%YAMFHEE*\'!I(RUX9*E#);D-"F$?,W$2HWTS)*,KY*K#*XRR,H, M`E/NL\0.,95;+3D8ZCB&Q[IY"YE=VL7==0]1O]SF2'RFI#DR3&`M$;*'M6DM MMMG"Z],B%?X\E+VI[KSC",7A] MDB+LMTI8KL*2*O5&I5E_N2+FYA&,G#"8X/XS'/E@A.7N!4/^XH\`"`<1+3G3 M]04O6`662S9U5;9U;1#EU$SR%285Y<1+,=4<,M747S\<2/3AI7Q@'-27X%%` ME/KFD6IW"0NPQO>3:@C>8.*MOMT3O=)!6A,:VE!G>4_SGZ?A[VT=L7`'S7HN ML-FHW=/T(-?;/1=[[&$9GFM!97?,,2]G>C@PF@A:%@O(PKR$3E#4SGGLZQEV MO$78"*35*SPDLH484VM,0@^SB^@MOH-4(*E2806O!26EN(#Z!%J0O>-#9XAH MA.K'IT%T6ASY\@*6]5%?5=$:"R.F!)N82P?-V.I$062@9-P]!WT2,4^J&(I M-V\JD,%TL``^L@*1F`.KA-.!.P?8W^3KKA8`$5`<"278)...D"'`_+V4XDB2 MBJIZ+.Z(GP"2X M+HX&'@(^ZM>G&-N/@-!*.QX3:LA!?]1I)!M?"K_5L;FK!]M!P-7Q.DT34]TB M&:KPOTU\1XQ^`!/H/M`HYQ%%:J-;YA>/^,M38Z=EFCR&U:VA#LT>:ONG2JC1 MP("&42P!XS7KAC8[,#R8#C&8`CJ=^\U]2Z51!.9#M/:H(XKM/QQQED^811TDQRXOHW/5@[A^>ZIF@@8>MB8 MTP%&K;EC4[)YH6#':>P,,5S2GP93.M1H.Q#Y;11`"_?#+?2JAM@Q`##)*79L M_S5PP@=<<`^#!*>.6M,I#2=HS6/'G^<*/%CN+9)826DZ'P'7]7,1B&)U%[NW M*""7SM.TMX%XG4S9D:<,"Z,`=:QB4]%VZ'3+-Y['SB686O1G?Q(.30V?F8OL M<2A*(!P`;<_FFP)+L*TIHM`"$R%4#(1",P%/W7Y`YD_N3SW6CP)'[+\#M9. MDE#%G3W,RC08K+E0]]L_&U2HU3YEI#)G<"<:N02&@PQH@3YPV=+&V*$_L&:N M"'LZNM#:>"Q!A!U#(21I(=,_),B6S3M!H,;^\@I`)!"OL(;C4<23VI$PJ.V` M,+@MVKY.)D+)@FNR;"&W"-1@RC9THE:GQX/2@EH$9:32%(=70MA\@L]!TYL0KGK9"9R]P_L(_ M^F4^A3/[X+723/!"N:-O@&S=0M95D#F,G*\:3`.UZM;68]P>[QJ#E7MBLRV:0&%D\/+V&;=V9OE![.+S&-^R&+Q M@RT!?GG6FT`JX#VC)H;O@7@J_EA+<2BFT^+D12VV7:FVAW/X?-#URP_0G M7L%5ABL_;K*YX4+GO)W[+85F_IZX)=9O+2@0 MWSGQBI>8H0 M\_-;$3"7K-!@>@G)UU,,`!V/``/B7NKL#]:I*>U;GL!Z*E&?2-WL[#G;V_KH ML*,#%O4]?T!%"X04CN64!U:*8[!DX+Y%IPD,0=\)SEY&CK_'CL=W5P`;D(`A MAL:F"S%/;!&<,,K5A?Q+JP\Y,?K4$C^%]ON>/0'XP:>-BJ/<0"#9*L[N_GOA M!F060*&9X>:_X]@Z1+'0Q>2)3WU.,`)'TI5CYVNO$&2'B_A!NN?OEC)PT@!S MXO9HVY@_84#"(Z-\6`\!9M4\P@[A1KI'WB!402]SV?TAZ$RYMD:.%>,14K=D M!O`3]\8D*&EH&1`_M'2#)[<\=^Y@%M$\VM'4;T5?)O3LP;@IF]9CGV\&EJ++ M1:??&P93+L0F)$\=FL]H=A3A9EP6#(ZKALKB=3P_ER)@N6@46)CGN1<@Q)9+ M)/_H//4./^G,^7%)CX8=CS`5/KZ`(J0R\[*Q23.^(&3;D/`N0-U>=L)B%N^8 M+/6IQ$B7#HA#^V/#Y\*5('*AMWFRM+N3=?"7"G*`"B_2>$O M-D?R;QV>Y^^64G09-T2VM\M\X-R\LO/BV_6#`@BH!%-F3X#A87[N,NP%K1D& MD1FF,!.@*M+["4M;)B2\:53@&4-9!)E;2D-,^HN'P0<077]ZSN6*."3QU)&8 M,HLCA!!;=HS@LCW*`O(B0:7-PR<(H5!SA9/#D#\Q$M3&>@XL/G>)( M)08G7D./')<&`!$`&````````0```*2!`````&)C>7`M,C`Q M,S`S,S$N>&UL550%``..ZI-1=7@+``$$)0X```0Y`0``4$L!`AX#%`````@` ML8"O0BCY)/11"@``9G<``!4`&````````0```*2!48X``&)C>7`M,C`Q,S`S M,S%?8V%L+GAM;%54!0`#CNJ3475X"P`!!"4.```$.0$``%!+`0(>`Q0````( M`+&`KT(\\PA-&RX``.^0`P`5`!@```````$```"D@?&8``!B8WEP+3(P,3,P M,S,Q7V1E9BYX;6Q55`4``X[JDU%U>`L``00E#@``!#D!``!02P$"'@,4```` M"`"Q@*]"34R9IOM@``"*_P0`%0`8```````!````I(%;QP``8F-Y<"TR,#$S M,#,S,5]L86(N>&UL550%``..ZI-1=7@+``$$)0X```0Y`0``4$L!`AX#%``` M``@`L8"O0FC4P_(-,0``8)P#`!4`&````````0```*2!I2@!`&)C>7`M,C`Q M,S`S,S%?<')E+GAM;%54!0`#CNJ3475X"P`!!"4.```$.0$``%!+`0(>`Q0` M```(`+&`KT)9'*;MF@\``)*?```1`!@```````$```"D@0%:`0!B8WEP+3(P M,3,P,S,Q+GAS9%54!0`#CNJ3475X"P`!!"4.```$.0$``%!+!08`````!@`& +`!H"``#F:0$````` ` end XML 50 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)

Preferred Stock [Member]

Common Stock [Member]

Additional Paid-in Capital [Member]

Deferred Compensation, Share-based Payments [Member]

Accumulated Deficit during Development Stage [Member]

Total

Balance, at Sep. 10, 2009 $ 0

Net Loss (23,653) (23,653)

Balance, at Dec. 31, 2009 (23,653) (23,653)

Shares issued at $.0001 per share-3/10/2010 6,545 (5,525) 1,020

Shares issued at $.0001 per share-3/10/2010 (in Shares) 65,448,269

Affiliate payable converted to equity- 3/31/10 21,958 21,958

Net Loss (5,296) (5,296)

Balance, at Mar. 31, 2010 6,545 16,433 (28,949) (5,971)

Balance, (in Shares) at Mar. 31, 2010 65,448,269

Restricted shares issued 513 (433) (80)

Restricted shares issued (in Shares) 5,133,198

Net Loss (82,668) (82,668)

Balance, at Jun. 30, 2010 7,058 16,000 (80) (111,617) (88,639)

Balance, (in Shares) at Jun. 30, 2010 70,581,467

Restricted shares issued 160 (135) (25)

Restricted shares issued (in Shares) 1,604,124

Net Loss (115,880) (115,880)

Balance, at Sep. 30, 2010 7,219 15,864 (105) (227,497) (204,519)

Balance, (in Shares) at Sep. 30, 2010 72,185,591

Restricted shares vested 22 22

Net Loss (185,191) (185,191)

Balance, at Dec. 31, 2010 7,219 15,864 (83) (412,688) (389,688)

Balance, (in Shares) at Dec. 31, 2010 72,185,591

Restricted shares vested 12 12

Restricted shares issued 128 (108) (20)

Restricted shares issued (in Shares) 1,283,299

Additional paid-In capital-compensation cxpense 10 10

Net Loss (174,767) (174,767)

Balance, at Mar. 31, 2011 7,347 15,766 (91) (587,455) (564,433)

Balance, (in Shares) at Mar. 31, 2011 73,468,891

Restricted shares vested 15 15

Restricted shares issued 128 (108) (20)

Restricted shares issued (in Shares) 1,283,299

Net Loss (235,432) (235,432)

Balance, at Jun. 30, 2011 7,475 15,658 (96) (822,887) (799,850)

Balance, (in Shares) at Jun. 30, 2011 74,752,190

Restricted shares cancelled (288) 192 96

Restricted shares cancelled (in Shares) (2,887,423)

Conversion of Debt 2,814 1,562,274 1,565,088

Conversion of Debt (in Shares) 28,135,234

Reverse merger shares issued 9/1/11 2,497 (2,497)

Reverse merger shares issued 9/1/11 (in Shares) 24,974,700

Restricted shares issued 32 21,752 (21,784) 0

Restricted shares issued (in Shares) 320,825

Net Loss (621,271) (621,271)

Balance, at Sep. 30, 2011 12,530 1,597,379 (21,784) (1,444,158) 143,967

Balance, (in Shares) at Sep. 30, 2011 125,295,526

Restricted shares vested 5,446 5,446

Conversion of Debt 150 1,499,850 1,500,000

Conversion of Debt (in Shares) 1,500,000

Restricted shares issued 155 1,565,461 (1,565,616)

Restricted shares issued (in Shares) 1,550,115

Additional paid-In capital-compensation cxpense 4,240 4,240

Net Loss (803,430) (803,430)

Balance, at Dec. 31, 2011 150 12,685 4,666,929 (1,581,954) (2,247,588) 850,222

Balance, (in Shares) at Dec. 31, 2011 1,500,000 126,845,641

Purchase of preferred stock 200,000 200,000

Purchase of preferred stock (in Shares) 200,000

Restricted shares issued (in Shares) 200,000

Stock options - deferred income 763,480 763,480

Conversion of Note Payable - Affiliate to Equity 200,155

Net Loss (1,359,215) (1,359,215)

Balance, at Mar. 31, 2012 150 12,685 4,866,929 (818,474) (3,606,803) 454,487

Balance, (in Shares) at Mar. 31, 2012 1,700,000 127,045,641

Restricted shares cancelled (155) (1,565,461) 1,565,616

Restricted shares cancelled (in Shares) (1,700,115)

Restricted shares - unvested (24) (16,314) 16,338

Restricted shares - unvested (in Shares) (290,619)

Purchase of common stock - related to private offering 44 186,479 186,523

Purchase of common stock - related to private offering (in Shares) 440,000

Release of common stock from shareholder (in Shares) (440,000)

Restricted shares issued 5,234,337 (5,234,337)

Stock options - deferred income 2,181,627 2,181,627

Net Loss (2,683,089) (2,683,089)

Balance, at Jun. 30, 2012 150 12,550 8,705,970 (2,289,230) (6,289,892) 139,548

Balance, (in Shares) at Jun. 30, 2012 1,700,000 125,054,907

Restricted shares - unvested (in Shares) 80,205

Purchase of common stock - related to private offering 62 232,438 232,500

Purchase of common stock - related to private offering (in Shares) 450,000

Release of common stock from shareholder (in Shares) (450,000)

Stock options - deferred income 13,872 13,872

Net Loss (568,131) (568,131)

Balance, at Sep. 30, 2012 150 12,612 8,938,408 (2,275,358) (6,858,023) (182,211)

Balance, (in Shares) at Sep. 30, 2012 1,700,000 125,135,112

Purchase of common stock - via AP settlements 107 354,788 354,895

Purchase of common stock - via AP settlements Shares (in Shares) 1,068,105

Release of common stock from shareholder (in Shares) (1,068,105)

Correction to reflect preferred stock amount 20 (20)

Purchase of common stock - related to private offering (17) (29,983) (30,000)

Purchase of common stock - related to private offering (in Shares) 10,000

Release of common stock from shareholder (in Shares) (10,000)

Restricted shares vested 5,446 5,446

Stock options - deferred income (753,254) (753,254)

Cumulative correction - common stock (188) (42,760) 42,948

Cumulative correction - common stock (in Shares) 1

Beneficial conversion feature - notes payable 614,696 614,696

Value of warrants -note payable 416,528 416,528

Net Loss (504,513) (504,513)

Balance, at Dec. 31, 2012 170 12,514 10,251,657 (2,980,218) (7,362,536) (78,413)

Balance, (in Shares) at Dec. 31, 2012 1,700,000 125,135,113

Purchase of common stock - via AP settlements 30,000 30,000

Stock options - deferred income 41,504 41,504

Conversion of Note Payable - Affiliate to Equity 552,994 552,994

Beneficial conversion feature - notes payable 16,667 16,667

Net Loss (970,200) (970,200)

Balance, at Mar. 31, 2013 $ 170 $ 12,514 $ 10,851,318 $ (2,938,714) $ (8,332,736) $ (407,447)

Balance, (in Shares) at Mar. 31, 2013 1,700,000 125,135,113

X

- Definition

In the absence of retained earnings, the adjustment to additional paid in capital for the increase in carrying amount of preferred stock.

+ References

No definition available.

+ Details

Name: bcyp_AdjustmentsToAdditionalPaidInCapitalIncreaseInCarryingAmountOfPreferredStock

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with vested restricted share. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

No definition available.

+ Details

Name: bcyp_AmortizationOfVestedRestrictedStock

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Correction to reflect Prefered Stock Amount.

+ References

No definition available.

+ Details

Name: bcyp_CorrectionToReflectPreferedStockAmount

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Cumulative Correction related to Common stock in shares

+ References

No definition available.

+ Details

Name: bcyp_CumulativeCorrectionCommonStock

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The cash inflow associated with the amount of accounts payable related to affiliates being converted into equity during the reporting period.

+ References

No definition available.

+ Details

Name: bcyp_ProceedsFromConversionOfAccountsPayableAffiliateToEquity

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow associated with the amount of notes payable related to affiliates being converted into equity during the reporting period.

+ References

No definition available.

+ Details

Name: bcyp_ProceedsFromConversionOfNotesPayableAffiliateToEquity

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Shares issued related to private offering.

+ References

No definition available.

+ Details

Name: bcyp_PurchaseOfCommonStockRelatedToPrivateOfferinginShares

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Puchase of common stock share settelment in Accounts Payable.

+ References

No definition available.

+ Details

Name: bcyp_PurchaseOfCommonStockSettlementsinAccountsPayableShares

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares that have been repurchased during the period.

+ References

No definition available.

+ Details

Name: bcyp_ReleaseOfCommonStockFromShareholderShares

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Represents number of restricted shares unvested during the reporting period.

+ References

No definition available.

+ Details

Name: bcyp_StockUnVestedDuringPeriodSharesRestrictedStockAward

Namespace Prefix: bcyp_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Represents value of restricted shares unvested during the reporting period.

+ References

No definition available.

+ Details

Name: bcyp_StockUnvestedDuringPeriodValueRestrictedStockAward

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Represents value of restricted shares vested during the reporting period.

+ References

No definition available.

+ Details

Name: bcyp_StockVestedDuringPeriodValueRestrictedStockAward

Namespace Prefix: bcyp_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Adjustment to Additional Paid in Capital resulting from the recognition of deferred taxes for the temporary difference of the convertible debt with a beneficial conversion feature. A beneficial conversion feature is a nondetachable conversion feature that is in-the-money.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Beneficial Conversion Feature

-URI http://asc.fasb.org/extlink&oid=6505963

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 05-8

-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 3: 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 4: 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 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 55

-Paragraph 51

-URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e34017-109320

+ Details

Name: us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 20

-Section 55

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11178-113907

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64

-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.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A91

-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 1

-Subparagraph (b)

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 20

-Section 55

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11149-113907

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 39

-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_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Increase in additional paid in capital due to warrants issued during the period. Includes also the proceeds of debt securities issued with detachable stock purchase warrants that are allocable to the warrants. These warrants qualify for equity classification and provide the holder with a right to purchase stock from the entity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Warrant

-URI http://asc.fasb.org/extlink&oid=6528364

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 4: 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 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 14

-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 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

Reference 7: 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 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 20

-Section 25

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7656322&loc=d3e4724-112606

+ Details

Name: us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued

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

- Definition

The cash inflow associated with the amount received from entity's raising of capital via private rather than public placement.

+ References

Reference 1: 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 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 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 4: 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

+ Details

Name: us-gaap_ProceedsFromIssuanceOfPrivatePlacement

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.

+ References

Reference 1: 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

+ Details

Name: us-gaap_SharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

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

- Definition

Number of shares issued during the period as a result of the conversion of convertible securities.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 3: 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 4: 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 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-30)

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-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 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 8: 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

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of new stock issued during the period.

+ References

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 5: 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

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.

+ References

No definition available.

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesOther

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares related to Restricted Stock Award forfeited during the period.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-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 02

-Paragraph 29, 30

-Article 5

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 Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

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

Reference 5: 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_StockIssuedDuringPeriodSharesRestrictedStockAwardForfeited

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares issued during the period related to Restricted Stock Awards, net of any shares forfeited.

+ References

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-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 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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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 50

-Paragraph 2

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

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

The gross value of stock issued during the period upon the conversion of convertible securities.

+ References

Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4, 5

-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 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 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 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 50

-Paragraph 2

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net amount of stock issued during the period upon the conversion of convertible securities, net of adjustments (for example, to additional paid in capital) including the write-off of an equity component recognized to record the convertible debt instrument as two separate components - a debt component and an equity component. This item is meant to disclose the value of shares issued on conversion of convertible securities that were recorded as two separate (debt and equity) components.

+ References

No definition available.

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References

Reference 1: 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 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 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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 5: 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

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Value of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.

+ References

No definition available.

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueOther

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Value of stock related to Restricted Stock Awards forfeited during the period.

+ References

Reference 1: 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 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 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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 5: 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

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardForfeitures

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Value of stock related to Restricted Stock Awards issued during the period, net of the stock value of such awards forfeited.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph A240

-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.

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 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 4: 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_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Equity impact of the value of stock that has been repurchased and retired during the period. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital).

+ References

Reference 1: 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 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 04

-Article 3

Reference 4: 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

+ Details

Name: us-gaap_StockRepurchasedAndRetiredDuringPeriodValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section B

-Paragraph 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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 5: 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

+ Details

Name: us-gaap_StockRepurchasedDuringPeriodShares

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares that have been repurchased during the period and are being held in treasury.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

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 04

-Article 3

Reference 4: 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

+ Details

Name: us-gaap_TreasuryStockSharesAcquired

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 51 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6

Property and Equipment
3 Months Ended

Mar. 31, 2013

Property, Plant and Equipment Disclosure [Text Block]
3. Property and Equipment

Property and equipment consist of the following at March 31, 2013 and December 31, 2012:

3/31/2013

12/31/2012

Office Equipment

$

23,781

$

23,781

Less: Accumulated depreciation

(8,417)

(7,153)

Net property and equipment

$

15,364

$

16,628

Depreciation expense was $1,264 and $1,189 for the three months ended March 31, 2013 and 2012, respectively.

X

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

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 210.5-02.13-14)

-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 5

-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 360

-SubTopic 10

-Section 50

-Paragraph 1

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230

+ Details

Name: us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 52 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6

Intangibles (Detail) (USD $)
3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Interest Costs Capitalized $ 0

Amortization of Intangible Assets $ 66,965 $ 54,152

X

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(2)

-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 350

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(2)

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

+ Details

Name: us-gaap_AmortizationOfIntangibleAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Amount of interest capitalized during the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (b)

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Allowance for Funds Used during Construction

-URI http://asc.fasb.org/extlink&oid=6504829

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 21

-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_InterestCostsCapitalized

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 53 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.6 Html 193 237 1 false 23 0 false 5 false false R1.htm 000 - Disclosure - Document And Entity Information Sheet http://www.bluecalypso.com/role/DocumentAndEntityInformation Document And Entity Information true false R2.htm 001 - Statement - CONSOLIDATED BALANCE SHEETS Sheet http://www.bluecalypso.com/role/ConsolidatedBalanceSheet CONSOLIDATED BALANCE SHEETS false false R3.htm 002 - Statement - CONSOLIDATED BALANCE SHEETS (Parentheticals) Sheet http://www.bluecalypso.com/role/ConsolidatedBalanceSheet_Parentheticals CONSOLIDATED BALANCE SHEETS (Parentheticals) false false R4.htm 003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS Sheet http://www.bluecalypso.com/role/ConsolidatedIncomeStatement CONSOLIDATED STATEMENTS OF OPERATIONS false false R5.htm 004 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY Sheet http://www.bluecalypso.com/role/ShareholdersEquityType2or3 CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY false false R6.htm 005 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals) Sheet http://www.bluecalypso.com/role/ShareholdersEquityType2or3_Parentheticals CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals) false false R7.htm 006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://www.bluecalypso.com/role/ConsolidatedCashFlow CONSOLIDATED STATEMENTS OF CASH FLOWS false false R8.htm 007 - Disclosure - Organization and Nature of Business Sheet http://www.bluecalypso.com/role/Note Organization and Nature of Business false false R9.htm 008 - Disclosure - Summary of Significant Accounting Policies Sheet http://www.bluecalypso.com/role/Note0 Summary of Significant Accounting Policies false false R10.htm 009 - Disclosure - Property and Equipment Sheet http://www.bluecalypso.com/role/Note00 Property and Equipment false false R11.htm 010 - Disclosure - Intangibles Sheet http://www.bluecalypso.com/role/Note000 Intangibles false false R12.htm 011 - Disclosure - Income Tax Provision Sheet http://www.bluecalypso.com/role/Note0000 Income Tax Provision false false R13.htm 012 - Disclosure - Long Term Debt - Notes Payable Notes http://www.bluecalypso.com/role/Note00000 Long Term Debt - Notes Payable false false R14.htm 013 - Disclosure - Stockholders' Equity (Deficit) Sheet http://www.bluecalypso.com/role/Note000000 Stockholders' Equity (Deficit) false false R15.htm 014 - Disclosure - Related Party Transactions Sheet http://www.bluecalypso.com/role/Note0000000 Related Party Transactions false false R16.htm 015 - Disclosure - Liquidity-Going Concern Sheet http://www.bluecalypso.com/role/Note00000000 Liquidity-Going Concern false false R17.htm 016 - Disclosure - Commitments and Contingencies Sheet http://www.bluecalypso.com/role/Note000000000 Commitments and Contingencies false false R18.htm 017 - Disclosure - Subsequent Events Sheet http://www.bluecalypso.com/role/Note0000000000 Subsequent Events false false R19.htm 018 - Disclosure - Accounting Policies, by Policy (Policies) Sheet http://www.bluecalypso.com/role/AccountingPoliciesByPolicy Accounting Policies, by Policy (Policies) false false R20.htm 019 - Disclosure - Property and Equipment (Tables) Sheet http://www.bluecalypso.com/role/NoteTables Property and Equipment (Tables) false false R21.htm 020 - Disclosure - Intangibles (Tables) Sheet http://www.bluecalypso.com/role/NoteTables0 Intangibles (Tables) false false R22.htm 021 - Disclosure - Stockholders' Equity (Deficit) (Tables) Sheet http://www.bluecalypso.com/role/NoteTables00 Stockholders' Equity (Deficit) (Tables) false false R23.htm 022 - Disclosure - Organization and Nature of Business (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail Organization and Nature of Business (Detail) false false R24.htm 023 - Disclosure - Summary of Significant Accounting Policies (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail0 Summary of Significant Accounting Policies (Detail) false false R25.htm 024 - Disclosure - Property and Equipment (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail00 Property and Equipment (Detail) false false R26.htm 025 - Disclosure - Property and Equipment (Detail) - Property and equipment Sheet http://www.bluecalypso.com/role/PropertyandequipmentTable Property and Equipment (Detail) - Property and equipment false false R27.htm 026 - Disclosure - Intangibles (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail000 Intangibles (Detail) false false R28.htm 027 - Disclosure - Intangibles (Detail) - Intangible assets components Sheet http://www.bluecalypso.com/role/IntangibleassetscomponentsTable Intangibles (Detail) - Intangible assets components false false R29.htm 028 - Disclosure - Intangibles (Detail) - The capitalized development costs amortization Sheet http://www.bluecalypso.com/role/ThecapitalizeddevelopmentcostsamortizationTable Intangibles (Detail) - The capitalized development costs amortization false false R30.htm 029 - Disclosure - Income Tax Provision (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail0000 Income Tax Provision (Detail) false false R31.htm 030 - Disclosure - Long Term Debt - Notes Payable (Detail) Notes http://www.bluecalypso.com/role/NoteDetail00000 Long Term Debt - Notes Payable (Detail) false false R32.htm 031 - Disclosure - Stockholders' Equity (Deficit) (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail000000 Stockholders' Equity (Deficit) (Detail) false false R33.htm 032 - Disclosure - Stockholders' Equity (Deficit) (Detail) - Assumptions used for employee stock options Sheet http://www.bluecalypso.com/role/AssumptionsusedforemployeestockoptionsTable Stockholders' Equity (Deficit) (Detail) - Assumptions used for employee stock options false false R34.htm 033 - Disclosure - Stockholders' Equity (Deficit) (Detail) - Stock Option Activity Sheet http://www.bluecalypso.com/role/StockOptionActivityTable Stockholders' Equity (Deficit) (Detail) - Stock Option Activity false false R35.htm 034 - Disclosure - Stockholders' Equity (Deficit) (Detail) - Restricted Stock Activity Sheet http://www.bluecalypso.com/role/RestrictedStockActivityTable Stockholders' Equity (Deficit) (Detail) - Restricted Stock Activity false false R36.htm 035 - Disclosure - Related Party Transactions (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail0000000 Related Party Transactions (Detail) false false R37.htm 036 - Disclosure - Liquidity-Going Concern (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail00000000 Liquidity-Going Concern (Detail) false false R38.htm 037 - Disclosure - Commitments and Contingencies (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail000000000 Commitments and Contingencies (Detail) false false R39.htm 038 - Disclosure - Subsequent Events (Detail) Sheet http://www.bluecalypso.com/role/NoteDetail0000000000 Subsequent Events (Detail) false false All Reports Book All Reports Element us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice had a mix of decimals attribute values: 2 4. Process Flow-Through: 001 - Statement - CONSOLIDATED BALANCE SHEETS Process Flow-Through: Removing column 'Sep. 30, 2012' Process Flow-Through: Removing column 'Jun. 30, 2012' Process Flow-Through: Removing column 'Mar. 31, 2012' Process Flow-Through: Removing column 'Dec. 31, 2011' Process Flow-Through: Removing column 'Sep. 30, 2011' Process Flow-Through: Removing column 'Jun. 30, 2011' Process Flow-Through: Removing column 'Mar. 31, 2011' Process Flow-Through: Removing column 'Dec. 31, 2010' Process Flow-Through: Removing column 'Sep. 30, 2010' Process Flow-Through: Removing column 'Jun. 30, 2010' Process Flow-Through: Removing column 'Mar. 31, 2010' Process Flow-Through: Removing column 'Dec. 31, 2009' Process Flow-Through: 002 - Statement - CONSOLIDATED BALANCE SHEETS (Parentheticals) Process Flow-Through: Removing column 'Mar. 31, 2010' Process Flow-Through: 003 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS Process Flow-Through: Removing column '3 Months Ended Dec. 31, 2012' Process Flow-Through: Removing column '3 Months Ended Sep. 30, 2012' Process Flow-Through: Removing column '3 Months Ended Jun. 30, 2012' Process Flow-Through: Removing column '3 Months Ended Dec. 31, 2011' Process Flow-Through: Removing column '3 Months Ended Sep. 30, 2011' Process Flow-Through: Removing column '3 Months Ended Jun. 30, 2011' Process Flow-Through: Removing column '3 Months Ended Mar. 31, 2011' Process Flow-Through: Removing column '3 Months Ended Dec. 31, 2010' Process Flow-Through: Removing column '3 Months Ended Sep. 30, 2010' Process Flow-Through: Removing column '3 Months Ended Jun. 30, 2010' Process Flow-Through: Removing column '3 Months Ended Mar. 31, 2010' Process Flow-Through: Removing column '4 Months Ended Dec. 31, 2009' Process Flow-Through: 005 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals) Process Flow-Through: 006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS bcyp-20130331.xml bcyp-20130331.xsd bcyp-20130331_cal.xml bcyp-20130331_def.xml bcyp-20130331_lab.xml bcyp-20130331_pre.xml true true XML 54 R38.htm IDEA: XBRL DOCUMENT v2.4.0.6

Commitments and Contingencies (Detail) (USD $)
3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Operating Leases, Rent Expense $ 9,978 $ 0

X

- Definition

Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses.

+ References

No definition available.

+ Details

Name: us-gaap_LeaseAndRentalExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 55 R20.htm IDEA: XBRL DOCUMENT v2.4.0.6

Property and Equipment (Tables)
3 Months Ended

Mar. 31, 2013

Property, Plant and Equipment [Table Text Block]

3/31/2013

12/31/2012

Office Equipment

$

23,781

$

23,781

Less: Accumulated depreciation

(8,417)

(7,153)

Net property and equipment

$

15,364

$

16,628

X

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph b

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-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

+ Details

Name: us-gaap_PropertyPlantAndEquipmentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

Intangibles (Detail) - The capitalized development costs amortization (USD $)	Mar. 31, 2013
2013	$ 264,952
2014	262,063
2015	221,762
2016	126,813
2017	36,862
Thereafter	2,370
Total	$ 914,822

Intangibles (Detail) - Intangible assets components (USD $)	Mar. 31, 2013	Dec. 31, 2012
Capitalized Software Development Costs	$ 1,334,745	$ 1,276,406
Less: Accumulated amortization	(419,923)	(352,957)
Net capitalized development costs	$ 914,822	$ 923,449

Long Term Debt - Notes Payable (Detail) (USD $)			3 Months Ended	12 Months Ended	3 Months Ended			12 Months Ended		0 Months Ended	1 Months Ended	3 Months Ended	12 Months Ended
Long Term Debt - Notes Payable (Detail) (USD $)	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2013 Exchange Agreement with Aztec [Member]	Dec. 31, 2012 Exchange Agreement with Aztec [Member]	Mar. 31, 2013 Securities Purchase Agreement [Member]	Dec. 31, 2012 Securities Purchase Agreement [Member]	Dec. 31, 2011 Securities Purchase Agreement [Member]	Dec. 31, 2012 Securities Purchase Agreement [Member]	Mar. 31, 2013 Purchase Agreement [Member] Debenture [Member]	Nov. 15, 2012 Purchase Agreement [Member]	Dec. 31, 2012 Purchase Agreement [Member]	Mar. 31, 2013 Purchase Agreement [Member]	Dec. 31, 2012 Purchase Agreement [Member]
Debt Instrument, Convertible, Effective Interest Rate			8.00%
Debt Conversion, Original Debt, Amount (in Dollars)			$ 545,958		$ 35,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares)			3,733,428							12,500
Debt Instrument, Convertible, Conversion Price (in Dollars per share)			$ 0.15		$ 0.10
Share Price (in Dollars per share)			$ 0.40			$ 0.71		$ 0.71			$ 0.40		$ 0.40
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)			0.15		0.10	0.10		0.10		0.20
Debt Instrument, Unamortized Discount				341,224							225,000		225,000
Amortization of Financing Costs			244,205	96,519								29,632
Notes Payable, Related Parties, Noncurrent	0	301,253		301,253
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)					6,500,000
Debt Instrument, Covenant Description					$465,000
Other Deferred Cost, Amortization Expense						416,528	0	48,472					11,500
Debt Instrument, Unamortized Discount (Premium), Net		244,705			0	0		0	16,667			200,535
Long-term Debt, Gross						465,000		465,000
Debt Instrument, Increase, Additional Borrowings					50,000
Notes Payable, Noncurrent	515,000				515,000							399,465
Private Offering, Units Offered (in Shares)										3,000,000
Debt Instruments Purchase Price Per Unit										50,000
Debt Instrument, Face Amount										50,000
Number of Units Sold											450,000
Debt Instrument, Increase (Decrease) for Period, Net												$ 150,000

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents	$ 64,593	$ 218,798
Accounts receivable	0	43,868
Prepaid expenses	18,988	3,052
Total current assets	83,581	265,718
Property and equipment, net of accumulated depreciation of $8,417 and 7,153 in 2013 and 2012 respectively	15,364	16,628
Capitalized software development costs, net of accumulated amortization of $419,923 and $352,957 in 2013 and 2012, respectively	914,822	923,449
Total assets	1,013,767	1,205,795
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Accounts payable	75,635	84,947
Accrued liabilities	440,095	186,508
Unearned revenue	0	10,000
Notes payable - LMD	0	465,000
Notes payable-affiliate (net of discount of $244,705)	0	301,253
Total current liabilities	515,730	1,047,708
Notes payable - LMD	515,000
Note payable - debentures (net of discount of $200,535 and $213,500 in 2013 and 2012, respectively)	390,484	236,500
Commitments and contingencies (note 10)	0	0
Total liabilities	1,421,214	1,284,208
Series A convertible preferred stock, par value $.0001 per share (Authorized 5,000,000 shares; issued and outstanding 1,700,000 shares)	170	170
Common stock, par value $.0001 per share (Authorized 680,000,000 shares; issued and outstanding shares of 125,135,113 as of 3/31/13 and 125,135,113 shares at 12/31/12 respectively)	12,514	12,514
Additional paid in capital	10,851,318	10,251,657
Deferred compensation	(2,938,713)	(2,980,218)
Accumulated deficit during development stage	(8,332,736)	(7,362,536)
Total stockholders' equity (deficit)	(407,447)	(78,413)
Total liabilities and stockholders' equity (deficit)	$ 1,013,767	$ 1,205,795

Related Party Transactions (Detail) (Related Party [Member], USD $)	0 Months Ended	3 Months Ended
	Nov. 09, 2012	Mar. 31, 2013
Related Party [Member]
Debt Instrument, Convertible, Effective Interest Rate	8.00%
Debt Conversion, Original Debt, Amount (in Dollars)	$ 545,958
Debt Conversion, Converted Instrument, Expiration or Due Date		Mar. 31, 2013
Conversion of Stock, Shares Issued (in Shares)		3,686,634
Debt Instrument, Convertible, Conversion Price (in Dollars per share)		$ 0.15

Summary of Significant Accounting Policies (Detail) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Finite-Lived Intangible Asset, Useful Life	5 years
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	9,070,855	4,915,325
Cash, FDIC Insured Amount (in Dollars)	$ 250,000
Marketing and Advertising Expense (in Dollars)	$ 19,470	$ 4,535
Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life	5 years

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		43 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (970,200)	$ (1,359,215)	$ (8,332,736)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	68,229	55,341	995,941
Amortization of vested restricted stock and options and Deferred compensation	306,861	763,481	2,523,499
(Increase) decrease in assets:
Accounts receivable	43,868	32,200	0
Prepaid expenses and other current assets	(15,936)	(2,841)	(18,988)
Increase (decrease) in liabilities:
Accounts payable	(9,312)	46,003	75,635
Accounts payable-affiliate		(196,695)	21,958
Accrued expenses	253,587	(58,947)	443,682
Deferred revenue	(10,000)	(3,284)
Cash used in operating activities	(332,902)	(723,957)	(4,291,009)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for software development	(58,338)	(176,973)	(1,232,762)
Cash paid for purchases of fixed assets			(23,781)
Cash used in investing activities	(58,338)	(176,973)	(1,256,543)
CASH FLOWS FROM FINANCING ACTIVITIES
Contributed capital received		(155)	1,170
Increase in notes payable	207,036	350,693	1,667,995
Purchase of common stock			388,873
Purchase of preferred stock			200,000
Conversion of Notes Payable to equity	552,994	200,155	200,000
Conversion of AP to equity	30,000		3,154,108
Cash provided by financing activities	237,036	550,693	5,612,146
Net increase in cash	(154,205)	(350,237)	64,593
Cash at beginning of year	218,798	371,392
Cash at end of year	64,593	21,155	64,593
SUPPLEMENTAL INFORMATION:
Cash paid for interest	3,000		3,000
Cash paid for taxes
Non-cash investing and financing activities:
Affiliate payable converted to equity	552,904		774,862
Affiliate payable converted to note payable	$ 344,993	$ 344,993	$ 890,951

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Property and equipment, accumulated depreciation (in Dollars)	$ 8,417	$ 7,153
Capitalized software development costs, accumulated amortization (in Dollars)	419,923	352,957
Notes payable-affiliate, discount (in Dollars)		$ 244,705
Note payable - debentures, discount (in Shares)	200,535	213,500
Series A Convertible Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Series A Convertible Preferred stock, Authorized shares (in Shares)	5,000,000	5,000,000
Series A Convertible Preferred stock, issued shares (in Shares)	1,700,000	1,700,000
Series A Convertible Preferred stock, outstanding shares (in Shares)	1,700,000	1,700,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, Authorized shares (in Shares)	680,000,000	680,000,000
Common stock, issued shares (in Shares)	125,135,113	125,135,113
Common stock, outstanding shares (in Shares)	125,135,113	125,135,113

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2013	May 13, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	BLUE CALYPSO, INC.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		132,838,336
Amendment Flag	false
Entity Central Index Key	0001399587
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		43 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
REVENUE	$ 10,000	$ 584	$ 136,211
COST OF REVENUE	4,323	92,707	270,856
GROSS LOSS	5,677	(92,123)	(134,645)
OPERATING EXPENSES
Sales and marketing	125,957	243,425	1,414,311
General and administrative	445,451	184,525	3,026,481
Other operating expenses	41,506	778,101	2,338,926
Depreciation and Amortization	333,585	55,341	1,266,764
TOTAL OPERATING EXPENSES	946,499	1,261,392	8,046,482
LOSS FROM OPERATIONS	(940,822)	(1,353,515)	(8,181,127)
OTHER INCOME (EXPENSE)
Interest income	0	0	15
Interest expense	(29,378)	(5,700)	(151,624)
TOTAL OTHER INCOME (EXPENSE)	(29,378)	(5,700)	(151,609)
LOSS BEFORE INCOME TAX PROVISION	(970,200)	(1,359,215)	(8,332,736)
INCOME TAX PROVISION
NET LOSS	$ (970,200)	$ (1,359,215)	$ (8,332,736)
Basic and Diluted (in Dollars per share)	$ (0.01)	$ (0.01)
Basic and Diluted (in Shares)	130,893,388	127,003,882

Accounting Policies, by Policy (Policies)	3 Months Ended
Accounting Policies, by Policy (Policies)	Mar. 31, 2013
Development Stage Company, Policy [Policy Text Block]	Development Stage Company The Company is a development stage company as defined by ASC 915 Development Stage Entities and is still devoting substantial efforts on establishing the business. Its principal operations have commenced but there has been no significant revenue thus far. All losses accumulated since inception, have been considered as part of the Company’s development stage activities.
Business Description and Basis of Presentation [Text Block]	Basis of Presentation The financial statements are stated in U.S. dollars and include the accounts of Blue Calypso, Inc. and BCHI which were merged effective December 16, 2011. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
Segment Reporting, Policy [Policy Text Block]	Segments The Company operates in a single segment.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the realization of capitalized software and the realization of deferred tax assets. Actual results may differ from these estimates.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 605 “Revenue Recognition”, when persuasive evidence of an arrangement exists, the fee is fixed or determinable, delivery of the product has occurred or services have been rendered and collectability is reasonably assured. Revenue includes fees received from customers for advertising and marketing services provided by the Company and is recognized as earned when brand loyalists personally endorse and share the advertising campaigns with others in their digital social stream.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents consist of cash held in bank demand deposits. The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment and Long-Lived Assets Property and equipment consists of office equipment and is recorded at cost, less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets, which for office equipment is three to five years. Expenditures for major renewals and betterments that extend the useful lives of the property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Software development costs are accounted for in accordance with FASB ASC 350-40, Intangibles – Goodwill and Other: Internal Use Software. According to ASC 350-40 capitalization of costs shall begin when both of the following occur: a) preliminary project stage is completed, b) management, with the relevant authority, implicitly or explicitly authorizes and commits to funding a computer software project and it is probable that the project will be completed and the software will be used to perform the function intended. The costs capitalized include fees paid to third parties for services provided to develop the software during the application development stage, payroll and payroll-related costs such as costs of employee benefits for employees who are directly associated with and who devote time to the internal-use computer software project on activities that include coding and testing during the application development stage and interest costs incurred while developing internal-use computer software (in accordance with ASC 835-20). Once the software is ready for its intended use, the costs are amortized using straight-line method over the estimated useful life of up to five years. The unamortized capitalized cost of the software is compared annually to the net realizable value. The amount by which the unamortized capitalized costs of the internal use software exceed the net realizable value of that asset is written off.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-lived Tangible Assets and Definite-Lived Intangible Assets Long-lived tangible assets and definite lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. Recoverability of assets held and used is generally measured by a comparison of the carrying amount of an asset to undiscounted future net cash flows expected to be generated by that asset. If it is determined that the carrying amount of an asset may not be recoverable, an impairment loss is recognized for the amount by which the carrying amount of the asset exceeds the fair value of the asset.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements The company has adopted ASC Topic 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. The carrying amounts of accounts receivable and accounts payable of the Company approximate fair value because of the short maturity of these instruments. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for the asset or liability.
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are accounted for using the asset and liability method pursuant to the authoritative guidance on Accounting for Income Taxes. Deferred taxes are recognized for the tax consequences of "temporary differences" by applying enacted statutory tax rates applicable to future years to differences between the financial statement and carrying amounts and the tax bases of existing assets and liabilities. The effect on deferred taxes for a change in tax rates is recognized in income in the period that includes the enactment date. The Company recognizes future tax benefits to the extent that realization of such benefits is more likely than not. The Company follows the authoritative guidance prescribing comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that it has taken or expects to take on a tax return. This guidance requires that a company recognize in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement.
Earnings Per Share, Policy [Policy Text Block]	Loss per Share We have presented basic loss per share, computed on the basis of the weighted average number of common shares outstanding during the year, and diluted loss per share, computed on the basis of the weighted average number of common shares and all potentially dilutive common shares outstanding during the year. Potential common shares result from stock options, vesting of restricted stock grants and convertible notes. However, for the years presented, all outstanding stock options, restricted stock grants and convertible notes are anti-dilutive due to the losses incurred. Anti-dilutive common stock equivalents of 9,070,855 and 4,915,325 shares were excluded from the loss per share computation for three months ended March 31, 2013 and 2012, respectively.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company granted stock options and restricted stock as compensation to employees and directors. Compensation expense is measured in accordance with FASB ASC 718 (formerly SFAS No. 123R), Compensation - Stock Compensation. Compensation expense is recognized over the requisite service period for awards of equity instruments to employees based on the grant date fair value of those awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk Significant concentrations of credit risk may arise from the Company’s cash maintained in the bank. The Company maintains cash in quality financial institution, however, at times, cash balance may exceed the federal deposit insurance limits (FDIC limits). As of March 31, 2013 and 2012, the cash balance with the bank did not exceed the $250,000 FDIC limit.
Advertising Costs, Policy [Policy Text Block]	Advertising and Marketing The Company's advertising and marketing costs, which consist primarily of marketing and trade show costs, business development and printed promotional and sales presentation materials, are charged to expense when incurred. The advertising and marketing expense was $19,470 and $4,535 for the three months ended March 31, 2013 and 2012, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In July 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-06-Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods ending after December 31, 2013. We do not expect this ASU 2012-06 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows. In December 2011, the Financial Accounting Standards Board (FASB) issued ASU 2012-10-Property, Plant, and Equipment (Topic 360): De-recognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force). This ASU is effective for periods after June 15, 2012. We do not expect this ASU 2012-10 to apply to the Company or to have a material effect on the financial position, results of operations or cash flows

Stockholders' Equity (Deficit) (Detail) - Stock Option Activity (USD $)	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Options Outstanding, Balance	14,679,073	9,460,543
Weighted Average Exercise Price, options (in Dollars per share)	$ 0.2457	$ 0.2498
Exercisable at 3/31/13	7,546,659
Exercisable at 3/31/13 (in Dollars per share)	$ 0.1982
Non-vested at 3/31/13	7,132,414
Non-vested at 3/31/13 (in Dollars per share)	$ 0.2960
Granted	5,218,530
Granted (in Dollars per share)	$ 0.2383
Exercised	0
Exercised (in Dollars per share)	$ 0
Cancelled	0
Cancelled (in Dollars per share)	$ 0

Property and Equipment (Detail) - Property and equipment (USD $)	Mar. 31, 2013	Dec. 31, 2012
Less: Accumulated depreciation	$ (8,417)	$ (7,153)
Net property and equipment	15,364	16,628
Office Equipment [Member]
Office Equipment	$ 23,781	$ 23,781

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Deferred Compensation, Share-based Payments [Member]	Accumulated Deficit during Development Stage [Member]	Total
Balance, at Sep. 10, 2009				$ 0
Net Loss					(23,653)	(23,653)
Balance, at Dec. 31, 2009					(23,653)	(23,653)
Shares issued at $.0001 per share-3/10/2010		6,545	(5,525)			1,020
Shares issued at $.0001 per share-3/10/2010 (in Shares)		65,448,269
Affiliate payable converted to equity- 3/31/10			21,958			21,958
Net Loss					(5,296)	(5,296)
Balance, at Mar. 31, 2010		6,545	16,433		(28,949)	(5,971)
Balance, (in Shares) at Mar. 31, 2010		65,448,269
Restricted shares issued		513	(433)	(80)
Restricted shares issued (in Shares)		5,133,198
Net Loss					(82,668)	(82,668)
Balance, at Jun. 30, 2010		7,058	16,000	(80)	(111,617)	(88,639)
Balance, (in Shares) at Jun. 30, 2010		70,581,467
Restricted shares issued		160	(135)	(25)
Restricted shares issued (in Shares)		1,604,124
Net Loss					(115,880)	(115,880)
Balance, at Sep. 30, 2010		7,219	15,864	(105)	(227,497)	(204,519)
Balance, (in Shares) at Sep. 30, 2010		72,185,591
Restricted shares vested				22		22
Net Loss					(185,191)	(185,191)
Balance, at Dec. 31, 2010		7,219	15,864	(83)	(412,688)	(389,688)
Balance, (in Shares) at Dec. 31, 2010		72,185,591
Restricted shares vested				12		12
Restricted shares issued		128	(108)	(20)
Restricted shares issued (in Shares)		1,283,299
Additional paid-In capital-compensation cxpense			10			10
Net Loss					(174,767)	(174,767)
Balance, at Mar. 31, 2011		7,347	15,766	(91)	(587,455)	(564,433)
Balance, (in Shares) at Mar. 31, 2011		73,468,891
Restricted shares vested				15		15
Restricted shares issued		128	(108)	(20)
Restricted shares issued (in Shares)		1,283,299
Net Loss					(235,432)	(235,432)
Balance, at Jun. 30, 2011		7,475	15,658	(96)	(822,887)	(799,850)
Balance, (in Shares) at Jun. 30, 2011		74,752,190
Restricted shares cancelled		(288)	192	96
Restricted shares cancelled (in Shares)		(2,887,423)
Conversion of Debt		2,814	1,562,274			1,565,088
Conversion of Debt (in Shares)		28,135,234
Reverse merger shares issued 9/1/11		2,497	(2,497)
Reverse merger shares issued 9/1/11 (in Shares)		24,974,700
Restricted shares issued		32	21,752	(21,784)		0
Restricted shares issued (in Shares)		320,825
Net Loss					(621,271)	(621,271)
Balance, at Sep. 30, 2011		12,530	1,597,379	(21,784)	(1,444,158)	143,967
Balance, (in Shares) at Sep. 30, 2011		125,295,526
Restricted shares vested				5,446		5,446
Conversion of Debt	150		1,499,850			1,500,000
Conversion of Debt (in Shares)	1,500,000
Restricted shares issued		155	1,565,461	(1,565,616)
Restricted shares issued (in Shares)		1,550,115
Additional paid-In capital-compensation cxpense			4,240			4,240
Net Loss					(803,430)	(803,430)
Balance, at Dec. 31, 2011	150	12,685	4,666,929	(1,581,954)	(2,247,588)	850,222
Balance, (in Shares) at Dec. 31, 2011	1,500,000	126,845,641
Purchase of preferred stock			200,000			200,000
Purchase of preferred stock (in Shares)	200,000
Restricted shares issued (in Shares)		200,000
Stock options - deferred income				763,480		763,480
Conversion of Note Payable - Affiliate to Equity						200,155
Net Loss					(1,359,215)	(1,359,215)
Balance, at Mar. 31, 2012	150	12,685	4,866,929	(818,474)	(3,606,803)	454,487
Balance, (in Shares) at Mar. 31, 2012	1,700,000	127,045,641
Restricted shares cancelled		(155)	(1,565,461)	1,565,616
Restricted shares cancelled (in Shares)		(1,700,115)
Restricted shares - unvested		(24)	(16,314)	16,338
Restricted shares - unvested (in Shares)		(290,619)
Purchase of common stock - related to private offering		44	186,479			186,523
Purchase of common stock - related to private offering (in Shares)		440,000
Release of common stock from shareholder (in Shares)		(440,000)
Restricted shares issued			5,234,337	(5,234,337)
Stock options - deferred income				2,181,627		2,181,627
Net Loss					(2,683,089)	(2,683,089)
Balance, at Jun. 30, 2012	150	12,550	8,705,970	(2,289,230)	(6,289,892)	139,548
Balance, (in Shares) at Jun. 30, 2012	1,700,000	125,054,907
Restricted shares - unvested (in Shares)		80,205
Purchase of common stock - related to private offering		62	232,438			232,500
Purchase of common stock - related to private offering (in Shares)		450,000
Release of common stock from shareholder (in Shares)		(450,000)
Stock options - deferred income				13,872		13,872
Net Loss					(568,131)	(568,131)
Balance, at Sep. 30, 2012	150	12,612	8,938,408	(2,275,358)	(6,858,023)	(182,211)
Balance, (in Shares) at Sep. 30, 2012	1,700,000	125,135,112
Purchase of common stock - via AP settlements		107	354,788			354,895
Purchase of common stock - via AP settlements Shares (in Shares)		1,068,105
Release of common stock from shareholder (in Shares)		(1,068,105)
Correction to reflect preferred stock amount	20		(20)
Purchase of common stock - related to private offering		(17)	(29,983)			(30,000)
Purchase of common stock - related to private offering (in Shares)		10,000
Release of common stock from shareholder (in Shares)		(10,000)
Restricted shares vested				5,446		5,446
Stock options - deferred income				(753,254)		(753,254)
Cumulative correction - common stock		(188)	(42,760)	42,948
Cumulative correction - common stock (in Shares)		1
Beneficial conversion feature - notes payable			614,696			614,696
Value of warrants -note payable			416,528			416,528
Net Loss					(504,513)	(504,513)
Balance, at Dec. 31, 2012	170	12,514	10,251,657	(2,980,218)	(7,362,536)	(78,413)
Balance, (in Shares) at Dec. 31, 2012	1,700,000	125,135,113
Purchase of common stock - via AP settlements			30,000			30,000
Stock options - deferred income				41,504		41,504
Conversion of Note Payable - Affiliate to Equity			552,994			552,994
Beneficial conversion feature - notes payable			16,667			16,667
Net Loss					(970,200)	(970,200)
Balance, at Mar. 31, 2013	$ 170	$ 12,514	$ 10,851,318	$ (2,938,714)	$ (8,332,736)	$ (407,447)
Balance, (in Shares) at Mar. 31, 2013	1,700,000	125,135,113

Intangibles (Detail) (USD $)	3 Months Ended
Intangibles (Detail) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Interest Costs Capitalized	$ 0
Amortization of Intangible Assets	$ 66,965	$ 54,152

Commitments and Contingencies (Detail) (USD $)	3 Months Ended
Commitments and Contingencies (Detail) (USD $)	Mar. 31, 2013	Mar. 31, 2012
Operating Leases, Rent Expense	$ 9,978	$ 0