2.4.0.8115 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED LIABILITIEStruefalsefalse1false falsefalseP01_01_2013To06_30_2013http://www.sec.gov/CIK0001166708duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_PayablesAndAccrualsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Payables and Accruals [Abstract]2false 2us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00 <table border="0" style="clear:both;width:100%; table-layout:fixed;"> <tr> <td></td> </tr> </table> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif "> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt"> <table style="clear:both;MARGIN-TOP: 0pt; FONT: 10pt Times New Roman, Times, Serif; MARGIN-BOTTOM: 0pt" cellspacing="0" cellpadding="0" width="100%"> <tr style="VERTICAL-ALIGN: top"> <td style="WIDTH: 0.25in"> <div>9.</div> </td> <td style="TEXT-ALIGN: justify"> <div><u>ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</u></div> </td> </tr> </table> </div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;TEXT-ALIGN: justify; MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif"> &#160;</div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;TEXT-ALIGN: justify; MARGIN: 0pt 0px 0pt 0.25in; FONT: 10pt Times New Roman, Times, Serif"> Accounts payable and accrued liabilities of $<font style=" FONT-SIZE: 10pt">562,632</font> at June 30, 2013, consists of $<font style=" FONT-SIZE: 10pt">290,872</font> accounts payable trade, $<font style=" FONT-SIZE: 10pt">51,616</font> accrued payroll and related fringe benefits, $<font style=" FONT-SIZE: 10pt">62,500</font> accrued year-end bonuses, $<font style=" FONT-SIZE: 10pt">42,933</font> accrued payroll taxes and withholding, $<font style=" FONT-SIZE: 10pt">114,664</font> accrued interest, and $<font style=" FONT-SIZE: 10pt">47</font> other accrued liabilities. Accrued payroll taxes and withholding were approximately six months in arrears at June 30, 2013. Balances due certain vendors are also due in arrears to varying degrees. The Company is handling all delinquent accounts on a case by case basis.</div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;TEXT-ALIGN: justify; MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif"> &#160;</div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt;TEXT-ALIGN: justify; MARGIN: 0pt 0px 0pt 0.25in; FONT: 10pt Times New Roman, Times, Serif"> Accounts payable and accrued liabilities of $<font style=" FONT-SIZE: 10pt">508,715</font> at December 31, 2012, consists of $<font style=" FONT-SIZE: 10pt">205,915</font> accounts payable trade, $<font style=" FONT-SIZE: 10pt">50,352</font> accrued payroll and related fringe benefits, $<font style=" FONT-SIZE: 10pt">62,500</font> accrued year-end bonuses, $<font style=" FONT-SIZE: 10pt">96,811</font> accrued payroll taxes and withholding, $<font style=" FONT-SIZE: 10pt">93,096</font> accrued interest, and $<font style=" FONT-SIZE: 10pt">41</font> other accrued liabilities. Accrued payroll taxes and withholding were approximately nine months in arrears at December 31, 2012. Balances due certain vendors are also due in arrears to varying degrees.</div> </div> falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -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 210.5-02.19(a),20,24) -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 20, 24 -Article 5 false0Accounts Payable and Accrued Liabilities Disclosure [Text Block]falseACCOUNTS PAYABLE AND ACCRUED LIABILITIESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.browniesmarinegroup.com/role/AccountsPayableAndAccruedLiabilities12