Consolidated Condensed Balance Sheets (Unaudited) (USD $)	Sep. 30, 2012	Dec. 31, 2011
ASSETS
Cash and cash equivalents	$ 113,327	$ 4,915,032
Accounts receivable, net of allowances for contractual adjustments and doubtful accounts of $3,160,741 and $3,100,612, respectively	3,264,556	3,095,447
Inventories	375,690	427,039
Current assets from discontinued operations	34,486	1,059,023
Other current assets	718,778	274,049
Total current assets	4,506,837	9,770,590
Property and equipment, net	3,128,640	2,935,992
Intangible assets, net	1,092,591	1,214,633
Goodwill	10,688,571	13,729,571
Other assets from discontinued operations		54,255
Other assets	266,408	280,289
Total assets	19,683,047	27,985,330
Liabilities:
Accounts payable	2,291,735	782,367
Accrued liabilities	2,719,741	2,262,096
Current portion of long-term debt	18,423,280	2,071,597
Current liabilities from discontinued operations	580,391	723,274
Total current liabilities	24,015,147	5,839,334
Long-term debt, net of current portion	158,925	17,203,691
Other liabilities	117,282	117,282
Total liabilities	24,291,354	23,160,307
Graymark Healthcare shareholders' equity (deficit):
Preferred stock $0.0001 par value, 10,000,000 authorized; no shares issued and outstanding
Common stock $0.0001 par value, 500,000,000 shares authorized; 15,195,634 and 15,070,634 issued and outstanding, respectively	1,520	1,507
Paid-in capital	40,214,976	40,080,923
Accumulated deficit	(44,536,078)	(35,113,386)
Total Graymark Healthcare shareholders' equity (deficit)	(4,319,582)	4,969,044
Noncontrolling interest	(288,725)	(144,021)
Total equity (deficit)	(4,608,307)	4,825,023
Total liabilities and shareholders' equity (deficit)	$ 19,683,047	$ 27,985,330