XML 28 R40.htm IDEA: XBRL DOCUMENT v2.4.0.8
Severance Liability (Details) (USD $)
3 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 3 Months Ended 9 Months Ended 12 Months Ended 3 Months Ended 9 Months Ended 3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2013
Sep. 30, 2012
Dec. 31, 2012
Sep. 30, 2013
Modified Options [Member]
Factor
Sep. 30, 2013
Modified Options [Member]
Minimum [Member]
Sep. 30, 2013
Modified Options [Member]
Maximum [Member]
Sep. 30, 2013
New Option [Member]
Factor
Sep. 30, 2013
Compensation [Member]
Sep. 30, 2013
Medical Coverage [Member]
Sep. 30, 2013
Employee Severance [Member]
Jun. 30, 2013
Employee Severance [Member]
Sep. 30, 2013
Chief Executive Officer [Member]
Sep. 30, 2012
Chief Executive Officer [Member]
Sep. 30, 2013
Chief Executive Officer [Member]
Sep. 30, 2012
Chief Executive Officer [Member]
Dec. 31, 2012
Chief Executive Officer [Member]
Jun. 30, 2012
Chief Executive Officer [Member]
Sep. 30, 2013
Chief Executive Officer [Member]
Compensation [Member]
Sep. 30, 2013
Chief Executive Officer [Member]
Compensation [Member]
Sep. 30, 2013
Chief Executive Officer [Member]
Medical Coverage [Member]
Sep. 30, 2013
Chief Executive Officer [Member]
Medical Coverage [Member]
Restructuring Cost and Reserve [Line Items]                                            
Stock options expiration term                         30 months   30 months     30 months        
Common stock issued as a result of exercise of employee stock options (in shares)                             2,000,000              
Share based compensation as a result of agreement modification                         $ 0   $ 0   $ 172,700          
Options granted on release effective date (in shares)                           500,000                
Exercise price of options granted on release effective date (in dollars per share)                           $ 0.20                
Number of shares vested and exercisable per quarter (in shares)                           62,500                
Stock-based compensation expense   580,500 759,000                   0   0   64,700          
Periodic severance expenses to be paid from May 2012 through April 2013                             27,300              
Periodic severance expenses to be paid from May 2013 through April 2014                             13,600              
Severance costs 75,700     721,800                   433,700   721,800            
Accrued medical payments                         92,300   92,300              
Healthcare premium for May and June                                   5,800        
Future healthcare premium per month                         1,300   1,300              
Payment for legal fees in connection with separation agreement                             15,000              
Estimated fair value of each stock-based award granted [Abstract]                                            
Estimated Volatility (in hundredths)               157.00%                            
Estimated Volatility, Minimum (in hundredths)         70.00%                                  
Estimated Volatility, Maximum (in hundredths)         157.00%                                  
Annualized Forfeiture Rate (in hundredths)         0.00%     0.00%                            
Expected Option Term           3 months 2 years 6 months 2 years 6 months                            
Estimated exercise factor         10     10                            
Risk-Free Interest Rate, Minimum (in hundredths)         0.08%                                  
Risk-Free Interest Rate, Maximum (in hundredths)         0.29%                                  
Risk-Free Interest Rate (in hundredths)               0.29%                            
Dividends (in hundredths)         0.00%     0.00%                            
Cash salary continuation payments                             458,600              
Discount factor under terms of separation agreement (in hundredths)                             14.30%              
Restructuring Reserve [Roll Forward]                                            
Beginning Balance   262,400             250,100 12,300 47,100 75,700                    
Separation agreement entered into in 2013   75,700             60,000 15,700                        
Accrued interest   18,800             18,100 700                 4,200 18,100 100 700
Payments   (216,800)             (197,200) (19,600)                 (36,600) (172,900) (3,800) (11,000)
Ending Balance $ 140,100 $ 140,100   $ 262,400         $ 131,000 $ 9,100 $ 47,100 $ 75,700