2.4.0.80008 - Disclosure - 2. BALANCE SHEET ACCOUNTStruefalsefalse1false falsefalseFrom2013-01-01to2013-06-30http://www.sec.gov/CIK0001113513duration2013-01-01T00:00:002013-06-30T00:00:001true 1MOST_NotesToFinancialStatementsAbstractMOST_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Notes to Financial Statements2false 2MOST_BalanceSheetAccountsTextBlockMOST_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse002. BALANCE SHEET ACCOUNTS   Capitalized software consists of the following:   <table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.15pt; text-align: center"> </td> <td style="padding-bottom: 1.15pt; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> June 30, 2013</td> <td nowrap="nowrap" style="padding-bottom: 1.15pt; text-align: center"> </td> <td style="padding-bottom: 1.15pt; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> December 31, 2012</td> <td nowrap="nowrap" style="padding-bottom: 1.15pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right"> </td> <td colspan="2" style="text-align: right"> </td> <td nowrap="nowrap"> </td> <td style="text-align: right"> </td> <td colspan="2" style="text-align: right"> </td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 78%">Capitalized software</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">829,307</td> <td nowrap="nowrap" style="width: 1%"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%">$</td> <td style="width: 8%; text-align: right">672,359</td> <td nowrap="nowrap" style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.15pt">Less accumulated amortization</td> <td style="padding-bottom: 1.15pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(103,627</td> <td nowrap="nowrap" style="padding-bottom: 1.15pt">)</td> <td style="padding-bottom: 1.15pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(53,802</td> <td nowrap="nowrap" style="padding-bottom: 1.15pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.3pt">Capitalized software, net</td> <td style="padding-bottom: 2.3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">725,680</td> <td nowrap="nowrap" style="padding-bottom: 2.3pt"> </td> <td style="padding-bottom: 2.3pt; text-align: right"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">618,557</td> <td nowrap="nowrap" style="padding-bottom: 2.3pt"> </td></tr> </table>   Financial instruments:   The fair value of the financial liability related to issuance of 1,475,000 shares of our common stock, par value $0.001 per share (the "Common Stock"), resulting from the settlement of the Class Action lawsuit on July 1, 2011 was $2,065,000 at both June 30, 2013 and December 31, 2012.   The fair value of the financial instrument is calculated by multiplying 1,470,000 of shares by the fair value of the Common Stock of $1.40. The Company uses inputs that are observable in the market. Such determination of value falls within Level I measurement methods under Fair Value Hierarchy under ASC 820 "Fair Value Measurements"   The Company recognized a loss in relation to the change in value of the financial liability of zero and $162,250 during the six-month periods ended June 30, 2013 and 2012, respectively.  falsefalsefalsenonnum:textBlockItemTypenaCustom Element.No definition available.false02. BALANCE SHEET ACCOUNTSfalse2. BALANCE SHEET ACCOUNTSUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://smartonline.com/role/BalanceSheetAccounts12