2.4.0.81070 - Disclosure - Impairment Losstruefalsefalse1false falsefalseD2012http://www.sec.gov/CIK0001065860duration2012-01-01T00:00:002012-12-31T00:00:001true 1lime_AssetImpairmentChargesDisclosureAbstractlime_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Impairment Loss2false 2us-gaap_AssetImpairmentChargesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div style="font-size:10.0pt;font-family:Times New Roman;"> Note 7 — Impairment Loss   During the fourth quarter of 2012, the Company completed a review of the assets of its GES-Port Charlotte subsidiary, which holds the Zemel Road landfill gas to electricity generating facility, and determined that based on its discounted projected future operating cash flows, that the fair market value of the assets was less than the Company’s current carrying value.  The $2.5 million carrying amount of the intangible asset associated with the facility (Level 3 asset) was written-down to its fair value of $0, resulting in an impairment charge of $2.5 million, which is included in selling, general and administrative expenses. The $4.6 million carrying amount of the generating assets (Level 3 assets) were written-down to their fair value of $3.5 million, resulting in an impairment charge of $1.1 million, which is included in selling, general and administrative expenses during the fourth quarter of 2012.  The total impairment loss for 2012 was $3.5 million.   On February 28, 2013, the Company sold its ESCO business, with comprised the majority of its public sector business.  The sales price received for this business was less than the Company’s carry value, indicating that the assets were impaired.  Accordingly, the Company reduced the carrying value of the property, plant and equipment and intangible assets to $0 and reduced the value of the goodwill associated with the business by $1.4 million.  The total impairment loss record during the fourth quarter of 2012 as a result of these adjustments was $3.2 million.  The impairment loss has been included in the loss from operation of the discontinued business in the accompanying financial statements.   During the fourth quarter of 2011, the Company completed a step 1 impairment analysis and determined that, due to a significant decline in the performance of its C&I reporting unit, the carrying value of its goodwill was impaired.  It then completed a step 2 analysis as required by ASC 350, to calculate the implied fair value of the goodwill.  In a step 2 analysis, the implied fair value of goodwill is determined by measuring the excess of the estimated fair value of the reporting unit, as determined in the first step, over the aggregate estimated fair values of the individual assets, liabilities and identifiable intangibles, as if the reporting unit was being acquired in a business combination.  Utilizing this two-step method the Company determined the implied fair value of the goodwill to be $923 thousand.  To adjust the carrying value of the goodwill from $6.7 million to $923 thousand, it recorded a $5.8 million impairment loss during the period, which is included in discontinued operations in the accompanying financial statements.   Fair value assessment of the reporting unit is considered a Level 3 measurement due to the significant unobservable inputs developed using company specific information. We used a discounted cash flow analysis, which requires unobservable inputs (Level 3) including the selection of an appropriate discount rate and the amount and timing of expected future cash flows, to determine the fair value of the reporting unit. Additionally, fair values reflect a risk premium to the discount rate due to the uncertainty in forecasting future cash flows. </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired asset is reported.No definition available.false0Impairment LossfalseImpairment LossUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.lime-energy.com/role/DisclosureImpairmentLoss12