2.4.0.8129 - Disclosure - INTEREST EXPENSE AND OTHER EXPENSE (INCOME), NETtruefalsefalse1false falsefalseP01_01_2013To06_30_2013http://www.sec.gov/CIK0001166708duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_InterestIncomeExpenseNetAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Interest Income (Expense), Net [Abstract]2false 2us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlockus-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"> 23. <u>INTEREST EXPENSE AND OTHER EXPENSE (INCOME), NET</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"> For the three months ended June 30, 2013, non-related party interest expense of $<font style=" FONT-SIZE: 10pt">56,200</font> is comprised of $<font style=" FONT-SIZE: 10pt">55,910</font> interest on convertible debentures, and $<font style=" FONT-SIZE: 10pt">290</font> interest on notes payable. For the three months ended June 30, 2012, non-related party interest expense of $<font style=" FONT-SIZE: 10pt">68,754</font> is comprised of $<font style=" FONT-SIZE: 10pt">47,538</font> interest on convertible debentures, and $<font style=" FONT-SIZE: 10pt">21,216</font> interest on notes payable.</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: left; MARGIN: 0pt 0px 0pt 0.25in; FONT: 10pt Times New Roman, Times, Serif"> For the three months ended June 30, 2013, $<font style=" FONT-SIZE: 10pt">120,402</font> other income, net is comprised primarily of approximately $<font style=" FONT-SIZE: 10pt">50,000</font> sales commission, $<font style=" FONT-SIZE: 10pt">47,500</font> return and retirement of year end 2012 stock bonuses granted to certain consultants, and approximately $<font style=" FONT-SIZE: 10pt">22,000</font> royalty income on licensed patents. For the three months ended June 30, 2012, $<font style=" FONT-SIZE: 10pt">3,830</font> other income, net is primarily comprised of approximately $<font style=" FONT-SIZE: 10pt">8,000</font> loss on extinguishment of convertible debentures offset by approximately $<font style=" FONT-SIZE: 10pt">12.000</font> individually insignificant, net other income transactions.</div> <div style="clear:both; FONT-FAMILY:Times New Roman;FONT-SIZE: 10pt"> &#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"> For the six months ended June 30, 2013, non-related party interest expense of $<font style=" FONT-SIZE: 10pt">125,050</font> is comprised of $<font style=" FONT-SIZE: 10pt">123,620</font> interest on convertible debentures, $<font style=" FONT-SIZE: 10pt">660</font> interest on notes payable, and $<font style=" FONT-SIZE: 10pt">770</font> other interest. For the six months ended June 30, 2012, non-related party interest expense of $<font style=" FONT-SIZE: 10pt">185,529</font> is comprised of $<font style=" FONT-SIZE: 10pt">144,719</font> interest on convertible debentures, and $<font style=" FONT-SIZE: 10pt">40,810</font> interest on notes payable.</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"> For the six months ended June 30, 2013, $<font style=" FONT-SIZE: 10pt">28,624</font> other income, net is comprised primarily of $<font style=" FONT-SIZE: 10pt">93,826</font> loss on extinguishment of convertible debenture, and offset by approximately $<font style=" FONT-SIZE: 10pt">72,000</font> royalty income on licensed patents, $47,500 return and retirement of year end 2012 stock bonuses granted to certain consultants, and approximately $<font style=" FONT-SIZE: 10pt">3,000</font> other income, net of individually insignificant items. For the six months ended June 30, 2012, $<font style=" FONT-SIZE: 10pt">978</font> other expense, net is primarily comprised of approximately $<font style=" FONT-SIZE: 10pt">80,000</font> loss on extinguishment of convertible debentures, $<font style=" FONT-SIZE: 10pt">34,730</font> write-off as obsolete or down to fair market value some of the merchandise acquired in asset purchase discussed in Note 8. <u>ASSET PURCHASE</u>, and almost completely offset by $<font style=" FONT-SIZE: 10pt">95,054</font> gain on forgiveness of legal accrual, and approximately $<font style=" FONT-SIZE: 10pt">19,000</font> other income, net of individually insignificant transactions.</div> </div> falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3,6,7,9) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 3, 6, 7, 9 -Article 5 false0Other Income and Other Expense Disclosure [Text Block]falseINTEREST EXPENSE AND OTHER EXPENSE (INCOME), NETUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.browniesmarinegroup.com/role/InterestExpenseAndOtherExpenseIncomeNet12