2.4.0.8116 - Disclosure - OTHER LIABILITIEStruefalsefalse1false falsefalseP01_01_2013To06_30_2013http://www.sec.gov/CIK0001166708duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_OtherLiabilitiesDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Other Liabilities Disclosure [Abstract]2false 2us-gaap_OtherLiabilitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00 <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;TEXT-ALIGN: justify; MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif"> 10. <u>OTHER LIABILITIES</u></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"> &#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"> Other liabilities of $<font style=" FONT-SIZE: 10pt">165,851</font> at June 30, 2013, consists of $<font style=" FONT-SIZE: 10pt">110,000</font> foreclosure liability, $<font style=" FONT-SIZE: 10pt">40,000</font> short-term loans, $<font style=" FONT-SIZE: 10pt">12,858</font> payable for assets purchased pursuant to Asset Purchase Agreement (Note 8. <u>ASSET PURCHASE</u>), and $<font style=" FONT-SIZE: 10pt">2,993</font> on-line training liability. The foreclosure liability is the difference between the court judgment amount, and amount the Company&#8217;s foreclosed property was purchased for by lender. The $<font style=" FONT-SIZE: 10pt">37,000</font> short-term loans is comprised of three loans due on demand from unrelated parties.</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"> Other liabilities of $<font style=" FONT-SIZE: 10pt">170,827</font> at December 31, 2012, consists of $<font style=" FONT-SIZE: 10pt">110,000</font> foreclosure liability, $<font style=" FONT-SIZE: 10pt">37,000</font> short-term loans, $<font style=" FONT-SIZE: 10pt">12,858</font> payable for assets purchased pursuant to Asset Purchase Agreement (Note 8. <u>ASSET PURCHASE</u>), $<font style=" FONT-SIZE: 10pt">7,500</font> non-employee BOD fee, and $<font style=" FONT-SIZE: 10pt">3,469</font> on-line training liability. The foreclosure liability is the difference between the court judgment amount, and amount the Company&#8217;s foreclosed property was purchased for by lender. The $<font style=" FONT-SIZE: 10pt">37,000</font> short-term loans is comprised of three loans due on demand from unrelated parties.</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"> Effective July 1, 2005, the Company began including on-line training certificates with all hookah units sold. The training certificates entitle the holder to an on-line interactive course at no additional charge to the holder. The number of on-line training certificates issued per unit is the same as the number of divers the unit as sold is designed to accommodate (i.e., a three diver unit configuration comes with three on-line training certificates). The certificates have an eighteen-month redemption life after which time they expire. The eighteen-month life of the certificates begins at the time the customer purchases the unit. The Company owes the on-line training vendor the agreed upon negotiated rate for all on-line certificates redeemed payable at the time of redemption. For certificates that expire without redemption, no amount is due the on-line training vendor.</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"> &#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"> The Company estimates the on-line training liability based on the historical redemption rate of approximately <font style=" FONT-SIZE: 10pt">10</font>%. The Company continues to monitor and maintain a reserve for certificate redemption that approximates the historical redemption rate.</div> </div> falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for other liabilities.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -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 210.5-02.20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false0Other Liabilities Disclosure [Text Block]falseOTHER LIABILITIESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.browniesmarinegroup.com/role/OtherLiabilities12