0000721748-15-000829.txt : 20151116 0000721748-15-000829.hdr.sgml : 20151116 20151116135958 ACCESSION NUMBER: 0000721748-15-000829 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20150930 FILED AS OF DATE: 20151116 DATE AS OF CHANGE: 20151116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IRONCLAD PERFORMANCE WEAR CORP CENTRAL INDEX KEY: 0001301712 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MISC DURABLE GOODS [5090] IRS NUMBER: 980434104 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-51365 FILM NUMBER: 151233335 BUSINESS ADDRESS: STREET 1: 1920 HUTTON COURT STREET 2: SUITE 300 CITY: FARMERS BRANCH STATE: TX ZIP: 75234 BUSINESS PHONE: 972-996-5664 MAIL ADDRESS: STREET 1: 1920 HUTTON COURT STREET 2: SUITE 300 CITY: FARMERS BRANCH STATE: TX ZIP: 75234 FORMER COMPANY: FORMER CONFORMED NAME: EUROPA TRADE AGENCY LTD. DATE OF NAME CHANGE: 20040827 10-Q 1 icpw10q111615.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X]	Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

	For the quarterly period ended September 30, 2015

[ ]	Transition Report Pursuant Section 13 or 15(d) of the Securities Exchange Act of 1934

	For the transition period from to .

Commission file number 0-51536

IRONCLAD PERFORMANCE WEAR CORPORATION

(Exact name of registrant as specified in its charter)

Nevada

98-0434104

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

1920 Hutton Court, Suite 300

Farmers Branch, TX 75234

(Address of principal executive offices, zip code)

(972) 996 -5664

(Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act (Check one);

Large accelerated filer	[ ]	Accelerated filer	[ ]
Non-accelerated filer (Do not check if smaller reporting company)	Smaller reporting company	[X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

As of November 6, 2015, the registrant had 82,937,309 shares of common stock issued and outstanding.

TABLE OF CONTENTS

			Page
PART I	Financial Information		1

Item 1.	Financial Statements

	a.	Condensed Consolidated Balance Sheets as of September 30, 2015 (unaudited) and December 31, 2014	1

	b.	Condensed Consolidated Statements of Operations (unaudited) for the three and nine months ended September 30, 2015 and September 30, 2014	2

	c.	Condensed Consolidated Statements of Cash Flows (unaudited) for the nine months ended September 30, 2015 and September 30, 2014	3

	d.	Notes to Condensed Consolidated Financial Statements	4 – 17

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		18

Item 3.	Quantitative and Qualitative Disclosures About Market Risk		25

Item 4.	Controls and Procedures		25

PART II	Other Information		26

Item 1.	Legal Proceedings		26

Item 6.	Exhibits		26

PART I

ITEM 1. FINANCIAL STATEMENTS

IRONCLAD PERFORMANCE WEAR CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF SEPTEMBER 30, 2015 AND DECEMBER 31, 2014

	September 30, 2015 (unaudited)			December 31, 2014
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	276,968		$	340,903
Accounts receivable, net of allowance for doubtful accounts of $30,000 and $30,000		6,175,904			6,283,032
Inventory, net of reserve of $547,800 and $547,800		7,555,430			7,123,654
Deposits on inventory		151,664			661,744
Prepaid and other assets		759,583			566,022
Deferred tax assets – current		183,000			183,000
Total current assets		15,102,549			15,158,355

PROPERTY AND EQUIPMENT
Computer equipment and software		598,744			507,640
Office equipment and furniture		295,586			255,085
Leasehold improvements		174,298			169,904
Less: accumulated depreciation		(734,669	)		(641,953	)
Total property and equipment, net		333,959			290,676

Trademarks and patents, net of accumulated amortization of $65,711 and $60,945		128,279			135,064
Deposits		21,306			21,306
Deferred tax assets – long term		1,649,000			1,649,000
Total other assets		1,798,585			1,805,370

Total Assets	$	17,235,093		$	17,254,401

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable and accrued expenses	$	2,006,977		$	2,589,623
Line of credit		3,229,303			2,586,034
Total current liabilities		5,236,280			5,175,657

Total Liabilities		5,236,280			5,175,657

STOCKHOLDERS’ EQUITY
Common stock, $.001 par value; 172,744,750 shares authorized; 82,937,309 and 80,808,629 shares issued and outstanding at September 30, 2015 and December 31, 2014, respectively		82,937			80,808
Additional paid-in capital		20,686,013			20,293,486
Accumulated deficit		(8,770,137	)		(8,295,550	)
Total Stockholders’ Equity		11,998,813			12,078,744
Total Liabilities and Stockholders’ Equity	$	17,235,093		$	17,254,401

See Notes to Condensed Consolidated Financial Statements.

Table of Contents

IRONCLAD PERFORMANCE WEAR CORPORATION

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

	Three Months Ended September 30,			Three Months Ended September 30,			Nine Months Ended September 30,			Nine Months Ended September 30,
	2015			2014			2015			2014
REVENUES
Net sales	$	5,420,511		$	5,230,800		$	15,160,159		$	15,126,387

COST OF SALES
Cost of sales		3,504,078			3,379,628			9,700,524			10,148,412

GROSS PROFIT		1,916,433			1,851,172			5,459,635			4,977,975

OPERATING EXPENSES
General and administrative		804,143			1,057,775			2,243,963			2,592,865
Sales and marketing		807,168			690,613			2,239,471			2,053,095
Research and development		166,368			138,174			479,967			391,156
Purchasing, warehousing and distribution		280,810			336,191			805,340			1,020,287
Depreciation and amortization		33,039			30,264			99,867			88,759

Total operating expenses		2,091,528			2,253,017			5,868,608			6,146,162

LOSS FROM OPERATIONS		(175,095	)		(401,845	)		(408,973	)		(1,168,187	)

OTHER INCOME (EXPENSE)

Interest expense		(30,693	)		(2,703	)		(65,635	)		(9,615	)
Interest income		7			7			21			21
Other income, net		—			—			—			131
Gain on disposition of equipment		—			1,697			—			1,802
Total other income (expense)		(30,686	)		(999	)		(65,614	)		(7,661	)

NET LOSS BEFORE PROVISION FOR INCOME TAXES		(205,781	)		(402,844	)		(474,587	)		(1,175,848	)

BENEFIT FROM INCOME TAXES		—			—			—			—

NET LOSS	$	(205,781	)	$	(402,844	)	$	(474,587	)	$	(1,175,848	)

NET LOSS PER COMMON SHARE
Basic	$	(0.00	)	$	(0.01	)	$	(0.01	)	$	(0.02	)
Diluted	$	(0.00	)	$	(0.01	)	$	(0.01	)	$	(0.02	)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING
Basic		82,292,247			79,072,089			81,443,216			77,639,852
Diluted		82,292,247			79,072,089			81,443,216			77,639,852

See Notes to Condensed Consolidated Financial Statements

Table of Contents

IRONCLAD PERFORMANCE WEAR CORPORATION

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(unaudited)

	Nine Months Ended September 30, 2015			Nine Months Ended September 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(474,587	)	$	(1,175,848	)
Adjustments to reconcile net loss to net cashflows (used) provided by operating activities:

Depreciation		92,716			81,652
Amortization		7,151			7,107
Stock option expense		265,202			245,644
Gain on disposition of equipment		—			(1,802	)
Changes in operating assets and liabilities:
Accounts receivable		107,128			2,365,035
Inventory		(431,776	)		(1,351,506	)
Deposits on inventory		510,080			(456,982	)
Prepaid and other		(193,561	)		(317,747	)
Accounts payable and accrued expenses		(582,646	)		1,020,825
Net cash flows (used) provided by operating activities		(700,293	)		416,378

CASH FLOWS FROM INVESTING ACTIVITIES
Property, plant and equipment purchased		(135,999	)		(188,113	)
Proceeds from sale of assets		—			6,233
Investment in trademarks		(366	)		(6,300	)
Net cash flows used in investing activities		(136,365	)		(188,180	)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		129,453			752,238
Proceeds from bank line of credit		10,142,935			4,630,885
Payments to bank line of credit		(9,499,666	)		(5,648,183	)
Net cash flows provided (used) by financing activities		772,722			(265,060	)

NET DECREASE IN CASH		(63,936	)		(36,862	)
CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD		340,904			313,750
CASH AND CASH EQUIVALENTS END OF PERIOD	$	276,968		$	276,888

SUPPLEMENTAL DISCLOSURES
Interest paid in cash	$	65,635		$	9,616

See Notes to Condensed Consolidated Financial Statements.

Table of Contents

IRONCLAD PERFORMANCE WEAR CORPORATION

Notes to Condensed Consolidated Financial Statements

1. Description of Business

Ironclad Performance Wear Corporation (“Ironclad”, the “Company”, “we”, “us” or “our”) was incorporated in Nevada on May 26, 2004 and engages in the business of design and manufacture of branded performance work wear including task-specific gloves and performance apparel designed to significantly improve the wearer’s ability to safely, efficiently and comfortably perform general to highly specific job functions. Its customers are primarily industrial distributors, hardware, lumber and automotive retailers, “Big Box” home centers and sporting goods retailers. The Company has received six U.S. patents, one international patent and four U.S. patents pending for design and technological innovations incorporated in its performance work gloves. The Company has 57 registered U.S. trademarks, 9 in-use U.S. trademarks, 4 U.S. trademarks pending registration, 21 registered international trademarks, 3 international trademarks pending and 7 copyright marks.

2. Accounting Policies

Basis of Presentation

The accompanying interim condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) including those for interim financial information and with the instructions for Form 10-Q and Article 8 of Regulation S-X issued by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and note disclosures required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been reflected in these interim financial statements. These financial statements should be read in conjunction with the audited financial statements and notes for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2015.

Basis of Consolidation

The condensed consolidated financial statements include the accounts of Ironclad, an inactive parent company, and its wholly owned subsidiary Ironclad Performance Wear Corporation, a California corporation (“Ironclad California”). All significant inter-company transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements requires management to make a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Significant estimates and assumptions made by management are used for, but not limited to, the allowance for doubtful accounts, inventory obsolescence, allowance for returns and the estimated useful lives of long-lived assets.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. The Company places its cash with high credit quality institutions. The Federal Deposit Insurance Company (FDIC) insures cash amounts at each institution for up to $250,000 and the Securities Investor Protection Corporation (SIPC) also insures cash amounts at each institution up to $250,000. The Company maintains cash in excess of the FDIC and SIPC limits.

Table of Contents

Accounts Receivable

Accounts Receivable	September 30, 2015			December 31, 2014
Accounts receivable	$	6,205,904		$	6,313,032
Less - allowance for doubtful accounts		(30,000	)		(30,000	)

Net accounts receivable	$	6,175,904		$	6,283,032

The allowance for doubtful accounts is based on management’s regular evaluation of individual customer’s receivables and consideration of a customer’s financial condition and credit history. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. Interest is not charged on past due accounts.

Inventory

Inventory is stated at the lower of average cost or market and consists primarily of finished goods. The Company regularly reviews its inventory quantities on hand and records a provision for excess and obsolete inventory based primarily on management’s estimated forecast of product demand and production requirements.

Property and Equipment

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets, which range from three to seven years. Leasehold improvements are depreciated over fifteen years or the lease term, whichever is shorter. Maintenance and repairs are charged to expense as incurred.

Trademarks

The costs incurred to file and acquire trademarks, which are active and relate to products with a definite life cycle, are amortized over the estimated useful life of fifteen years. Trademarks, which are active and relate to corporate identification, such as logos, are not amortized. Pending trademarks are capitalized and reviewed monthly for active status.

Long-Lived Asset Impairment

The Company periodically evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long-lived assets may warrant revision or that the remaining balance may not be recoverable. When factors indicate that the asset should be evaluated for possible impairment, the Company uses an estimate of the undiscounted net cash flows over the remaining life of the asset in measuring whether the asset is recoverable. Based upon the anticipated future income and cash flow from operations and other factors, relevant in the opinion of the Company’s management, there has been no impairment.

Operating Segment Reporting

The Company has two product lines, “gloves” and “apparel,” both of which have similar characteristics. They each provide functional protection and comfort to workers in the form of work wear for various parts of the body; their production processes are similar; they are both sold to the same type of class of customers, typically on the same purchase order; and they are warehoused and distributed from the same warehouse facility. In addition, the “apparel” segment, which the Company is winding down, currently comprises less than 1% of the Company’s revenues. The Company believes that the aggregation criteria of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, paragraph 17 applies and will accordingly aggregate these two segments.

Table of Contents

Revenue Recognition

A customer is obligated to pay for products sold to it within a specified number of days from the date that title to the products is transferred to the customer. The Company’s standard terms are typically net 30 days from the transfer of title to the products to the customer, however we have negotiated special terms with certain customers and industries. The Company typically collects payment from a customer within 30 to 60 days from the transfer of title to the products to a customer. Transfer of title occurs and risk of ownership generally passes to a customer at the time of shipment or delivery, depending on the terms of the agreement with a particular customer. The sale price of the Company’s products is substantially fixed or determinable at the date of sale based on purchase orders generated by a customer and accepted by the Company. A customer’s obligation to pay the Company for products sold to it is not contingent upon the resale of those products. The Company recognizes revenues when products are delivered, or shipped to customers, based on terms of agreement with the customers. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign customers.

Revenue Disclosures

The Company’s revenues are derived from the sale of our core line of task specific work gloves plus our line of work wear apparel products, available to all of our customers, both domestically and internationally. Below is a table outlining this breakdown for the comparative periods:

	Three Months Ended September 30, 2015						Three Months Ended September 30, 2014
Net Sales		Gloves		Apparel		Total		Gloves		Apparel		Total
Domestic	$	4,258,853	$	14,754	$	4,273,607	$	4,844,120	$	16,731	$	4,860,851
International		1,146,904		—		1,146,904		369,949		—		369,949
Total	$	5,405,757	$	14,754	$	5,420,511	$	5,214,069	$	16,731	$	5,230,800

	Nine Months Ended September 30, 2015						Nine Months Ended September 30, 2014
Net Sales		Gloves		Apparel		Total		Gloves		Apparel		Total
Domestic	$	11,145,548	$	45,177	$	11,190,725	$	12,305,509	$	97,983	$	12,403,492
International		3,969,434		—		3,969,434		2,722,156		739		2,722,895
Total	$	15,114,982	$	45,177	$	15,160,159	$	15,027,665	$	98,722	$	15,126,387

Cost of Goods Sold

Cost of goods sold includes all of the costs associated with producing the product by independent, third party factories (FOB costs), plus the costs of transporting, inspecting and delivering the product to our distribution warehouse in California (landed costs) and charges for inventory obsolescence. Landed costs consist primarily of ocean/air freight, transport insurance, import duties, administrative charges and local trucking charges from the port to our warehouse.

Purchasing, warehousing and distribution costs include all costs related to the sourcing, importation, storage and distribution of the products.

Product and Warranty Returns, Allowances and Adjustments

Product returns, allowances and adjustments is a broad term that encompasses a number of offsets to gross sales. Included herein are warranty returns of defective products, returns of saleable products and sales adjustments.

Table of Contents

Warranty Returns - the Company has a warranty policy that covers defects in workmanship. It allows customers to return damaged or defective products to us following a customary return merchandise authorization process. Warranty returns for the three months ended September 30, 2015 and 2014 were approximately $6,000 or 0.1% of net sales and $5,000 or 0.1% of net sales, respectively. Warranty returns for the nine months ended

September 30, 2015 and 2014 were approximately $16,000 or 0.1% of net sales and $39,000 or 0.3% of net sales, respectively.

Saleable Product Returns - the Company may allow from time to time, depending on the customer and existing circumstances, stock adjustment returns, whereby the customer is given the opportunity to ‘trade out’ of a style of product that does not sell well in their territory, usually in exchange for another product, again following the customary return merchandise authorization process. In addition the Company may allow from time to time other saleable product returns from customers for other business reasons, for example, in settlement of an outstanding accounts receivable, from a discontinued distributor customer or other customer service purpose. Saleable product returns for the three months ended September 30, 2015 and 2014 were approximately $4,000 or 0.1% of net sales and $59,000 or 1.1% of net sales. Saleable product returns for the nine months ended September 30, 2105 and 2014 were $258,000 or 1.7% of net sales and $118,000 or 0.8% of net sales, respectively.

Sales Adjustments - these adjustments include pricing and shipping corrections and periodic adjustments to the product returns reserve. Pricing and shipping corrections for the three months ended September 30, 2015 and 2014 were approximately $42,000 or 0.8% of net sales and $4,000 or 0.0% of net sales. Sales adjustments for the nine months ended September 30, 2015 and 2014 were $77,000 or 0.5% of net sales and $38,000 or 0.3% of net sales, respectively. Adjustments to the product returns reserve were zero for the three and nine months ended September 30, 2015 and 2014.

For warranty returns the Company utilizes actual historical return rates to determine the allowance for returns in each period. For saleable product returns the Company also utilizes actual historical return rates, adjusted for large, non-recurring occurrences. The Company does not accrue for pricing and shipping corrections as they are unpredictable and generally de minimis. Gross sales are reduced by estimated returns. We record a corresponding accrual for the estimated liability associated with the estimated returns which is based on the historical gross sales of the products corresponding to the estimated returns. This accrual is offset each period by actual product returns.

Reserve for Product and Warranty Returns

Reserve Balance 12/31/14	$	75,000
Payments Recorded During the Period		(132,390	)
		(57,390	)
Accrual for New Liabilities During the Reporting Period		132,390
Reserve Balance 3/31/15		75,000
Payments Recorded During the Period		(131,600	)
		(56,600	)
Accrual for New Liabilities During the Reporting Period		131,600
Reserve Balance 6/30/15		75,000
Payments Recorded During the Period		(9,823	)
		67,177
Accrual for New Liabilities During the Reporting Period		9,823
Reserve Balance 9/30/15		75,000

Advertising and Marketing

Advertising and marketing costs are expensed as incurred. Advertising expenses for the three and nine months ended September 30, 2015 and 2014 were $68,961 and $109,405 and $238,674 and $319,334, respectively.

Table of Contents

Shipping and Handling Costs

Freight billed to customers is recorded as sales revenue and the related freight costs as cost of sales.

Customer Concentrations

One customer accounted for approximately $1,328,000 or 24.5% of net sales for the quarter ended September 30, 2015. Two customers accounted for approximately $2,159,682 or 41.3% of net sales for the three months ended September 30, 2014. Three customers accounted for approximately $6,807,000 or 44.9% of net sales for the nine months ended September 30, 2015. Two customers accounted for approximately $6,572,159 or 43.4% of net sales for the nine months ended September 30, 2014. No other customers accounted for more than 10% of net sales during the periods.

Supplier Concentrations

Three suppliers, who are located overseas, accounted for approximately 61% of total purchases for the three months ended September 30, 2015. Two suppliers, who are located overseas, accounted for approximately 67% of total purchases for the three months ended September 30, 2014. Two suppliers, who are located overseas, accounted for approximately 51% of total purchases for the nine months ended September 30, 2015. Two suppliers, who are located overseas, accounted for approximately 72% of total purchases for the nine months ended September 30, 2014. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign suppliers.

Stock Based Compensation

The Company follows the provisions of FASB ASC 718, “Share-Based Payment.” This statement establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services, as well as transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. ASC 718 requires that the cost resulting from all share-based payment transactions be recognized in the financial statements based on the fair value of the share-based payment. ASC 718 establishes fair value as the measurement objective in accounting for share-based payment transactions with employees, such as the options issued under our stock incentive plans.

Earnings (Loss) Per Share

The Company utilizes FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Common equivalent shares are excluded from the computation if their effect is anti-dilutive.

As a result of the net loss for the nine months ended September 30, 2015 and 2014, the Company calculated diluted earnings per share using weighted average basic shares outstanding only, as using diluted shares would be anti-dilutive to loss per share.

The following table sets forth the calculation of the numerators and denominators of the basic and diluted per share computations for the three and nine months ended September 30, 2015 and 2014 if diluted shares were to be included:

Table of Contents

	Three Months Ended			Three Months Ended			Nine Months Ended			Nine Months Ended
	September 30, 2015			September 30, 2014			September 30, 2015			September 30, 2014
Numerator: Net Loss	$	(205,781	)	$	(402,844	)	$	(474,597	)	$	(1,175,848	)
Denominator: Basic and Diluted EPS
Common shares outstanding, beginning of period		81,132,811			77,607,346			80,808,629			76,704,275
Weighted average common shares issued during the period		1,159,436			1,464,743			634,587			935,577
Denominator for basic earnings per common share		82,292,247			79,072,089			81,443,216			77,639,852

The following potential common shares have been excluded from the computation of diluted net income (loss) per share for the periods presented as the effect would have been anti-dilutive:

	Three Months				Nine Months
	Ended September 30,				Ended September 30,
	2015		2014		2015		2014
Options outstanding under the Company’s stock option plans		11,030,721		10,873,216		11,030,721		13,745,671
Common Stock Warrants		43,146		43,146		43,146		43,146

Income Taxes

The Company utilizes FASB ASC 740-10, “Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109”. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes, and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, FASB ASC 740-10 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. No adjustments were required upon adoption of FASB ASC 740-10.

Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to the difference between the basis of the allowance for doubtful accounts, accumulated depreciation and amortization, accrued payroll and net operating loss carryforwards for financial and income tax reporting. The deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.

Deferred tax assets and liabilities are reflected at income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.

The provision for income taxes for the nine months ended September 30, 2015 and 2014 were zero. Based on its history of losses, the Company historically provided a 100% valuation allowance against its deferred tax assets, as it was not more likely than not that any future benefit from deductible temporary differences and net operating loss carryforwards would be realized. For the year ended December 31, 2014, the Company reassessed the need for a valuation allowance against its deferred tax assets and, based on the positive evidence of the last three year’s pre-tax income and forecasted future results, concluded that it is more likely than not that it would be able to realize some of its deferred tax assets. Accordingly, the Company reversed approximately 28% of its valuation allowance for its current deferred tax assets and recorded a deferred tax benefit of $760,000. These deferred tax benefits are recorded on the balance sheet as current deferred tax assets of $183,000 and long term deferred tax assets of $1,649,000 as of September 30, 2015 and December 31, 2014.

Table of Contents

We will continue to evaluate if it is more likely than not that we will realize the benefits from future deferred taxes.

Fair Value of Financial Instruments

The fair value of the Company’s financial instruments is determined by using available market information and appropriate valuation methodologies. The Company’s principal financial instruments are cash, accounts receivable, accounts payable and short term line of credit debt. At September 30, 2015 and December 31, 2014, cash, accounts receivable, accounts payable and short term line of credit debt, due to their short maturities, and liquidity, are carried at amounts which reasonably approximate fair value.

The Company measures the fair value of its financial instruments using the procedures set forth below for all assets and liabilities measured at fair value that were previously carried at fair value pursuant to other accounting guidelines.

Under FASB ASC 820, “Fair Value Measurements” fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

FASB ASC 820 establishes a three-level hierarchy for disclosure to show the extent and level of judgment used to estimate fair value measurements.

Level 1 — Uses unadjusted quoted prices that are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2 — Uses inputs, other than Level 1, that are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data. Instruments in this category include non-exchange-traded derivatives, including interest rate swaps.

Level 3 — Uses inputs that are unobservable and are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.

There were no items measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014.

Recent Accounting Pronouncements

In January 2015, the FASB issued ASU Update 2015-01, “Income Statement – Extraordinary and Unusual Items” (“ASU 2015-01”). This Update eliminates from U.S. GAAP the concept of extraordinary items. However, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently have been retained and expanded to include items that are both unusual in nature and infrequently occurring. The amendments in ASU 2015-01 are effective for the Company beginning in 2016. Early adoption is permitted and both prospective and retrospective application is permitted. We currently intend to adopt ASU 2015-01 on January 1, 2016 and apply its provisions on a prospective basis. We don’t anticipate that application of ASU 2015-01 will have a material impact on the Company’s financial statements or related disclosures.

In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which requires that inventory within the scope of the guidance be measured at the lower of cost and net realizable value rather than the lower of cost or market. The standard will be effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The new guidance shall be applied prospectively and early adoption is permitted. The Company will adopt this guidance in the first quarter of 2017. The impact is not expected to be material.

Table of Contents

In April 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which is designed to simplify presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. The Company will adopt this guidance in the first quarter of 2016. The impact is not expected to be material.

3. Inventory

At September 30, 2015 and December 31, 2014 the Company had one class of inventory - finished goods. Inventory is shown net of a provision for obsolescence of $547,800 for both September 30, 2015 and December 31, 2014.

		September 30, 2015				December 31, 2014
Finished goods, net		$	7,555,430			$	7,123,654

4. Property and Equipment

Property and equipment consisted of the following:

	September 30, 2015			December 31, 2014
Computer equipment and software	$	598,744		$	507,640
Office furniture and equipment		295,586			255,085
Leasehold improvements		174,298			169,904

		1,068,628			932,629
Less: Accumulated depreciation		(734,669	)		(641,953	)
Property and equipment, net	$	333,959		$	290,676

Depreciation expense for the three months ended September 30, 2015 and 2014 was $30,656 and $27,875, respectively. Depreciation expense for the nine months ended September 30, 2015 and 2014 was $92,716 and $81,652, respectively.

5. Trademarks and Patents

Trademarks and patents consisted of the following:

	September 30, 2015			December 31, 2014
Trademarks	$	167,754		$	168,789
Patents		26,236			24,835
Less: Accumulated amortization		(65,711	)		(58,560	)
Trademarks and Patents, net	$	128,279		$	135,064

Trademarks and patents consist of definite-lived trademarks and patents of $126,890 and $126,525 and indefinite-lived trademarks and patents of $67,098 and $67,099 at September 30, 2015 and December 31, 2014, respectively. All trademark and patent costs have been generated by the Company, and consist of legal and filing fees.

Amortization expense for the three months ended September 30, 2015 and 2014 was $2,383 and $2,389, respectively. Amortization expense for the nine months ended September 30, 2015 and 2014 was $7,151 and $7,107, respectively.

Table of Contents

6. Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consisted of the following at September 30, 2015 and December 31, 2014:

	September 30, 2015		December 31, 2014
Accounts payable	$	1,268,492	$	1,770,620
Accrued rebates and co-op		122,400		202,805
Customer deposits		50,784		167,410
Accrued returns reserve		75,000		75,000
Accrued expenses – other		490,301		373,788

Total accounts payable and accrued expenses	$	2,006,977	$	2,589,623

7. Bank Lines of Credit

Bank Revolving Loan

On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provided a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility were under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, were subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory were not to not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secured amounts borrowed under the terms of this agreement. Interest on borrowed funds were to accrue at Prime minus 0.25% unless we chose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.

On November 28, 2014 we entered into a Revolving Loan and Security Agreement with Capital One, N.A. which currently provides a revolving loan of up to $8,000,000. The loan expires November 30, 2016. On June 16, 2015, pursuant to the terms of the agreement, we increased the line limit from $6,000,000 to $8,000,000. All advances, up to the line limit of $8,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) 50% of the value of eligible landed inventory, plus (c) 35% of eligible in-transit inventory. In addition, the outstanding principal amount of all advances against eligible inventory shall not exceed 50% of the total line limit. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds accrued at LIBOR plus 2.80% until such time as the Company’s trailing twelve month EBITDAS (Earnings Before Interest, Taxes, Depreciation, Amortization and Stock compensation expense) exceeded $1,000,000 at which time the rate decreased to LIBOR plus 2.50%. The interest rate at September 30, 2015 was 2.697%. This agreement contains a Minimum Debt Service Coverage Ratio covenant and a Tangible Net Worth covenant. At September 30, 2015, the Company is in compliance with all covenants. At September 30, 2015, we had unused credit available under our current facility of approximately $3,927,718.

As of September 30, 2015 and December 31, 2014, the total amounts due to Capital One, N.A. were $3,229,303 and $2,586,034, respectively.

8. Equity Transactions

Common Stock

On January 23, 2015 the Company issued 106,600 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

Table of Contents

On June 4, 2015 the Company issued 733,333 shares of restricted common stock with a fair value of $0.28, vesting over a period of one year.

On August 11, 2015 the Company issued 601,055 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

On August 16, 2015 the Company issued 503,158 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

On August 23, 2015 the Company issued 62,500 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

On August 27, 2015 the Company issued 122,034 shares of common stock upon the exercise of stock options at an exercise price of $0.09.

There were 82,937,309 shares of common stock of the Company outstanding at September 30, 2015.

Warrant Activity

A summary of warrant activity is as follows:

	Number of Shares		Weighted Average Exercise Price
Warrants outstanding at December 31, 2014		43,146		0.19
Warrants exercised		—
Warrants outstanding at September 30, 2015		43,146		0.19

Stock Based Compensation

Ironclad California reserved 3,020,187 shares of its common stock for issuance to employees, directors and consultants under the 2000 Stock Incentive Plan, which the Company assumed in the merger (the “2000 Plan”). Under the 2000 Plan, options may be granted at prices not less than the fair market value of the Company’s common stock at the grant date. Options generally have a ten-year term and shall be exercisable as determined by the Board of Directors.

Effective May 18, 2006, the Company reserved 4,250,000 shares of its common stock for issuance to employees, directors and consultants under its 2006 Stock Incentive Plan (the “2006 Plan”). In June, 2009, the shareholders of the Company approved an increase in the number of shares of common stock reserved under the 2006 Plan to 11,000,000 shares. In April, 2011, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 13,000,000 shares. In May, 2013, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 16,000,000 shares. In April, 2014, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 21,000,000 shares. Under the 2006 Plan, options may be granted at prices not less than the fair market value of the Company’s common stock at the grant date. Options generally have a ten-year term and shall be exercisable as determined by the Board of Directors.

The fair value of each stock option granted under either the 2000 Plan or 2006 Plan is estimated on the date of the grant using the Black-Scholes Model. The Black-Scholes Model has assumptions for risk free interest rates, dividends, stock volatility and expected life of an option grant. The risk free interest rate is based on the U.S. Treasury Bill rate with a maturity based on the expected life of the options and on the closest day to an individual stock option grant. Dividend rates are based on the Company’s dividend history. The stock volatility factor is based on historical market prices of the Company’s common stock. The expected life of an option grant is based on management’s estimate. The fair value of each option grant is recognized as compensation expense over the vesting period of the option on a straight line basis.

Table of Contents

For stock options issued during the three months and nine months ended September 30, 2015 and 2014, the fair value of these options was estimated at the date of the grant using a Black-Scholes option pricing model with the following range of assumptions:

	Three Months Ended		Three Months Ended			Nine Months Ended			Nine Months Ended
	September 30, 2015		September 30, 2014			September 30, 2015			September 30, 2014
Risk free interest rate		—		1.68	%		1.54	%		0.05% to 2.66%
Dividends		—		—			—			—
Volatility factor		—		192.25	%		133.9	%		80.9% to 192.25%
Expected life		—		6.26 years			6.25 years			5.5 to 6.26 years

A summary of stock option and restricted stock activity is as follows:

	Number of Shares			Weighted Average Exercise Price
Outstanding at December 31, 2014		13,408,324		$	0.148
Granted		—		$	—
Exercised		(106,600	)	$	0.094
Cancelled/Expired		(519,487	)	$	0.15
Outstanding at March 31, 2015		12,782,237		$	0.148
Granted		733,333		$	0.280
Exercised		(733,333	)	$	0.230
Cancelled/Expired		—		$	0.150
Outstanding at June 30, 2015		12,782,237		$	0.148
Granted		—		$	—
Exercised		(1,288,747	)	$	0.094
Cancelled/Expired		(462,769	)	$	0.155
Outstanding at September 30, 2015		11,030,721		$	0.154
Exercisable at September 30, 2015		7,559,994		$	0.154

The following table summarizes information about stock options outstanding at September 30, 2015:

Range of Exercise Price		Number Outstanding		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Intrinsic Value Outstanding Shares
$	0.09 - $0.27		11,030,721		6.53	$	0.154	$	1,146,763

The following table summarizes information about stock options exercisable at September 30, 2015:

Range of Exercise Price		Number Exercisable		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Intrinsic Value Exercisable Shares
$	0.09 - $0.26		7,559,994		5.56	$	0.154	$	788,144

Table of Contents

The following table summarizes information about non-vested stock options and restricted stock at September 30, 2015:

	Number of Shares			Weighted Average Grant Date Fair Value
Non-Vested at December 31, 2014		5,858,535		$	0.146
Granted		—		$	—
Vested		(1,127,189	)	$	0.14
Forfeited		(300,000	)	$	0.16
Non-Vested at March 31, 2015		4,431,346		$	0.147
Granted		733,333		$	0.280
Vested		(863,645	)	$	0.14
Forfeited		—		$	—
Non-Vested at June 30, 2015		4,301,034		$	0.152
Granted		—		$	—
Vested		(496,975	)	$	0.189
Forfeited.		(333,332	)	$	0.18
Non-Vested at September 30, 2015		3,470,727		$	0.155

In accordance with ASC 718, the Company recorded $90,487 and $88,528 of compensation expense for employee stock options during the three months ended September 30, 2015 and 2014. The Company recorded $265,382 and $245,644 of compensation expense for employee stock options during the nine months ended September 30, 2015 and 2014. There was a total of $517,921 of unrecognized compensation costs related to non-vested share-based compensation arrangements under the Plan outstanding at September 30, 2015. This cost is expected to be recognized over a weighted average period of 2.16 years. The total fair value of shares vested during the nine months ended September 30, 2015 was $392,012.

9. Income Taxes

The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the fiscal years 2011 through 2014. The Company’s state tax returns are open to audit under the statute of limitations for the fiscal years 2010 through 2014.

The provision for income taxes differs from the amount that would result from applying the federal statutory rate for the periods ended September 30, 2015 and 2014 as follows:

	September 30, 2015			September 30, 2014
Statutory regular federal income benefit rate		34.0	%		34.0	%
State income taxes, net of federal benefit		2.7	%		5.3	%
Change in valuation allowance		(36.7	%)		(39.3	%)
Total		—	%		—	%

Table of Contents

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of sufficient future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize some portion or all of the benefits of these deductible differences. The Company’s glove business generally shows an increase in sales during the third and fourth quarters due primarily to an increase in the sale of the winter glove line during this period. The Company typically generates 55% - 65% of the glove net sales during these months. The change in valuation allowance is affected by the seasonality of the business.

As of September 30, 2015, the Company had unused federal and states net operating loss carryforwards available to offset future taxable income of approximately $4.1 million and $5.4 million, respectively, that expire between 2015 and 2026.

10. Commitments and Contingencies

The Company entered into a five-year lease with one option to renew for an additional five years for a corporate office and warehouse lease commencing in July 2006. The Company exercised its five year option to renew this lease commencing in July 2011. The facility is located in El Segundo, California. As part of this renewal process we reduced our square footage by approximately 1,700 square feet of unneeded warehouse space in exchange for six months of rent concessions and approximately $40,000 for tenant improvements. Rent expense for this facility for the three months and nine months ended September 30, 2015 was $2,032 and $4,063, respectively. Rent expense for this facility for the three months and nine months ended September 30, 2014 was $40,716 and $127,778, respectively. The Company has sublet this facility for the remainder of its lease term as the Company relocated to Texas.

On June 11, 2014, the Company entered into a 42 month lease for a new corporate office facility in Farmers Branch, Texas, commencing in the third quarter of 2014. The Company relocated its corporate headquarters to Texas in the third quarter of 2014. This new facility is approximately 13,026 square feet and the Company has negotiated six months of rent abatement. The monthly base rent is $7,653 plus $3,449 for common area operating expenses. A security deposit of one month’s rent has been made in the amount of $11,102. As part of this process, we were granted $60,000 for tenant improvements. Rent expense attributable to this facility for the three months and nine months ended September 30, 2015 was $24,263 and $72,788, respectively.

The Company has various non-cancelable operating leases for office equipment expiring through August, 2018. Equipment lease expense charged to operations under these leases was $3,626 and $4,598 for the three months ended September 30, 2015 and 2014, respectively. Equipment lease expense charged to operations under these leases was $11,468 and $10,200 for the nine months ended September 30, 2015 and 2014, respectively.

Future minimum rental commitments under these non-cancelable operating leases for years ending December 31 are as follows:

Year		Facilities		Equipment		Total
	2015	$	65,741	$	2,695	$	68,436
	2016		181,609		10,139		191,748
	2017		97,051		9,240		106,291
	2018		16,175		5,775		21,950

		$	360,576	$	27,849	$	388,425

Table of Contents

Ironclad California executed a Consulting Agreement with Eduard Albert Jaeger, its founder and former CEO, effective in February 18, 2014. Pursuant to the terms of this two year Consulting Agreement, Mr. Jaeger would be paid an initial base fee of $225,000 for the first year of the agreement and a base fee of $150,000 for the second year of the agreement. In addition, the Company would reimburse Mr. Jaeger for 100% of the premiums for COBRA coverage for himself and his family for the first 12 months of the agreement. The Company would also reimburse Mr. Jaeger for any travel and lodging expense incurred while rendering services to the Company. The total expense recognized in the three months ended September 30, 2015 and 2014 for Mr. Jaeger’s fees and COBRA was $60,091 and $48,741, respectively. The total expense recognized in the nine months ended September 30, 2015 and 2014 for Mr. Jaeger’s fees and COBRA was $184,225 and $197,294, respectively.

11. Subsequent Events

The Company evaluated subsequent events through November 13, 2015, the date of issuance of the condensed consolidated financial statements for the three and nine months ended September 30, 2015.

As the Company reported in its Form 8-K filed on November 12, 2015, effective November 6, 2015, the Company terminated its Exclusive License and Distributorship Agreement dated January 6, 2009, as amended on January 27, 2015, with ORR Safety Corporation (the “Distributorship Agreement”), for the reasons stated therein. The Company also terminated its Sub-Distributorship Agreement dated July 22, 2010, as amended on January 27, 2015, with ORR, concurrent with its termination of the Distributorship Agreement.

On September 28, 2015 Ironclad filed suit in Dallas County state court in Texas against ORR Safety alleging breach of the Distributorship Agreement, and seeking damages and a declaration of rights.

On October 23, 2015, ORR removed the Texas state court lawsuit to the US District Court in Dallas, and filed an answer to the complaint generally denying all of the Company’s claims, and additionally filing a counterclaim. The Company believes the counterclaims to be without merit.

Table of Contents

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This discussion summarizes the significant factors affecting our operating results, financial condition and liquidity and cash flows for the three and nine months ended September 30, 2015 and 2014. The following discussion of our results of operations and financial condition should be read together with the condensed consolidated financial statements and the notes to those statements included elsewhere in this report. Except for historical information, the matters discussed in this Management’s Discussion and Analysis of Financial Condition and Results of Operations are forward looking statements that involve risks and uncertainties and are based upon judgments concerning various factors that are beyond our control. Our actual results could differ materially from the results anticipated in any forward-looking statements as a result of a variety of factors, including those discussed in “Risk Factors” in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2015.

Overview

We are a leading designer and manufacturer of branded performance work wear. Founded in 1998, we have grown and leveraged our proprietary technologies to produce task-specific gloves and performance apparel that are designed to significantly improve the wearer’s ability to safely, efficiently and comfortably perform general to highly specific job functions. We have built and continue to augment our reputation among professionals in the construction and industrial service markets, and do-it-yourself and sporting goods consumers with products specifically designed for individual tasks or task types. We believe that our dedication to quality and durability and focus on our client needs has created a high level of brand loyalty and has solidified substantial brand equity.

We plan to increase our domestic revenues by leveraging our relationships with existing retailers and industrial distributors, including “Big Box,” automotive and sporting goods retailers, increasing our product offerings in new and existing locations, and introducing new products, developed and targeted for specific customers and/or industries.

We believe that our products have international appeal. In 2005, we began selling products in Australia and Japan through independent distributors, which accounted for approximately 10% of total sales for the third quarter of 2015. From 2006 through 2012 we entered the Canadian and European markets through distributors. International sales represented approximately 21% of total sales for the nine months ended September 30, 2015. We plan to continue to increase sales internationally by expanding our distribution into other international markets during the fiscal year ending December 31, 2015.

General

Net sales are comprised of gross sales less returns and discounts. Our operating results are seasonal, with a greater percentage of net sales being earned in the third and fourth quarters of our fiscal year due to the fall and winter selling seasons.

Our cost of goods sold includes the FOB cost of the product plus landed costs and a reserve for slow-moving inventory. Landed costs include freight-in, insurance, duties and administrative costs to deliver the finished goods to our distribution warehouse. Cost of goods sold does not include purchasing, warehousing or distribution costs. These costs are captured as incurred on a separate line in operating expenses. Our gross margins may not be comparable to other entities that may include some or all of these costs in the calculation of gross margin.

Our operating expenses consist primarily of payroll and related costs, marketing costs, corporate infrastructure costs and our purchasing, warehousing and distribution costs. We expect that our operating expenses will decrease as a percentage of net sales if we are able to increase our net sales through expansion and growth. We expect this reduction in operating expenses to be offset by investment in sales and marketing to achieve brand growth, the development of new product lines, and the increased costs of operating as a public company.

Table of Contents

Historically, we have funded our working capital needs through a combination of our existing asset-based credit facility along with subordinated debt and equity financing transactions. On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provides a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility are under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory shall not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secured amounts borrowed under the terms of this agreement. Interest on borrowed funds accrue at Prime minus 0.25% unless we choose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.

Critical Accounting Policies, Judgments and Estimates

Our Management’s Discussion and Analysis of Financial Condition and Results of Operations section discusses our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. To prepare these financial statements, we must make estimates and assumptions that affect the reported amounts of assets and liabilities. These estimates also affect our reported revenues and expenses. On an ongoing basis, management evaluates its estimates and judgment, including those related to revenue recognition, accrued expenses, financing operations and contingencies and litigation. Management bases its estimates and judgment on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. The following represents a summary of our critical accounting policies, defined as those policies that we believe are the most important to the portrayal of our financial condition and results of operations and that require management’s most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain.

Revenue Recognition

Under our sales model, a customer is obligated to pay us for products sold to it within a specified number of days from the date that title to the products is transferred to the customer. Our standard terms are typically net 30 days from the transfer of title to the products to a customer, however we have negotiated special terms with certain customers and industries. We typically collect payment from a customer within 30 to 60 days from the transfer of title to the products to a customer. Transfer of title occurs and risk of ownership passes to a customer at the time of shipment or delivery, depending on the terms of our agreement with a particular customer. The sale price of our products is substantially fixed or determinable at the date of sale based on purchase orders generated by a customer and accepted by us. A customer’s obligation to pay us for products sold to it is not contingent upon the resale of those products. We recognize revenue at the time title is transferred to a customer.

Table of Contents

Revenue Disclosures

Our revenues are derived from the sale of our core line of task specific work gloves plus our line of work wear apparel products, available to all of our customers, both domestically and internationally. Below is a table outlining this breakdown for the comparative periods:

	Three Months Ended September 30, 2015						Three Months Ended September 30, 2014
Net Sales		Gloves		Apparel		Total		Gloves		Apparel		Total
Domestic	$	4,258,853	$	14,754	$	4,273,607	$	4,844,120	$	16,731	$	4,860,851
International		1,146,904		—		1,146,904		369,949		—		369,949
Total	$	5,405,757	$	14,754	$	5,420,511	$	5,214,069	$	16,731	$	5,230,800

	Nine Months Ended September 30, 2015						Nine Months Ended September 30, 2014
Net Sales		Gloves		Apparel		Total		Gloves		Apparel		Total
Domestic	$	11,145,548	$	45,177	$	11,190,725	$	12,305,509	$	97,983	$	12,403,492
International		3,969,434		—		3,969,434		2,722,156		739		2,722,895
Total	$	15,114,982	$	45,177	$	15,160,159	$	15,027,665	$	98,722	$	15,126,387

Inventory Obsolescence Allowance

We review the inventory level of all products quarterly. For most products that have been in the market for one year or greater, we consider inventory levels of greater than one year’s sales to be excess. Products that are no longer part of the current product offering are considered obsolete. The potential for re-sale of slow-moving and obsolete inventories is based upon our assumptions about future demand and market conditions. The recorded cost of obsolete inventories is then reduced to zero and a reserve is established for slow moving products. Both the write down and reserve adjustments are recorded as charges to cost of goods sold. As of September 30, 2015 and December 31, 2014, our inventory reserve was $547,800 for both period ended. All adjustments for obsolete inventory establish a new cost basis for that inventory as we believe such reductions are permanent declines in the market price of our products. Generally, obsolete inventory is sold to companies that specialize in the liquidation of these items or contributed to charities, while we continue to market slow-moving inventories until they are sold or become obsolete. As obsolete or slow-moving inventory is sold or disposed of, we reduce the reserve.

Allowance for Doubtful Accounts

We maintain allowances for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments. Our current customers consist primarily of large national, regional and smaller independent customers with good payment histories with us. We perform periodic credit evaluations of our customers and maintain allowances for potential credit losses based on management’s evaluation of historical experience and current industry trends. If the financial condition of our customers were to deteriorate, resulting in the impairment of their ability to make payments, additional allowances may be required. New customers are evaluated for credit worthiness before terms are established. Although we expect to collect all amounts due, actual collections may differ. The allowance for doubtful accounts was $30,000 for both periods ended September 30, 2015 and December 31, 2014.

Product and Warranty Returns, Allowances and Adjustments

Warranty Returns - We have a warranty policy that covers defects in workmanship. It allows customers to return damaged or defective products to us following a customary return merchandise authorization process.

Table of Contents

Saleable Product Returns - We may allow from time to time, depending on the customer and existing circumstances, stock adjustment returns, whereby the customer is given the opportunity to ‘trade out’ of a style of

product that does not sell well in their territory, usually in exchange for another product, again following the customary return merchandise authorization process. In addition we may allow from time to time other saleable product returns from customers for other business reasons, for example, in settlement of an outstanding accounts receivable, from a discontinued distributor customer or other customer service purpose.

Sales Adjustments - These adjustments include pricing and shipping corrections and periodic adjustments to the product returns reserve.

For both warranty and saleable product returns we utilize actual historical return rates to determine our allowance for returns in each period, adjusted for unique, one-time events. Gross sales is reduced by estimated returns. We record a corresponding accrual for the estimated liability associated with the estimated returns which is based on the historical gross sales of the products corresponding to the estimated returns. This accrual is offset each period by actual product returns.

Our current estimated future warranty product return rate is approximately 1.5% of the trailing three months net sales and our current estimated future stock adjustment return rate is approximately 0.5% of the trailing three months net sales. As noted above, our return rate is based upon our past history of actual returns and we estimate amounts for product returns for a given period by applying this historical return rate and reducing actual gross sales for that period by a corresponding amount. We believe that using a trailing 12-month return rate provides us with a sufficient period of time to establish recent historical trends in product returns for two primary reasons: (i) our products’ useful life is approximately 3-4 months and (ii) we are able to quickly correct any significant quality issues as we learn about them. If an unusual circumstance exists, such as a product that has begun to show materially different actual return rates as compared to our average 12-month return rates, we will make appropriate adjustments to our estimated return rates. Factors that could cause materially different actual return rates as compared to the 12-month return rates include a new product line, a change in materials or product being supplied by a new factory. Although we have no specific statistical data on this matter, we believe that our practices are reasonable and consistent with those of our industry. Our warranty terms under our arrangements with our suppliers do not provide for individual products returned by retailers or retail customers to be returned to the vendor.

Reserve for Product and Warranty Returns

Reserve Balance 12/31/14	$	75,000
Payments Recorded During the Period		(132,390	)
		(57,390	)
Accrual for New Liabilities During the Reporting Period		132,390
Reserve Balance 3/31/15		75,000
Payments Recorded During the Period		(131,600	)
		(56,600	)
Accrual for New Liabilities During the Reporting Period		131,600
Reserve Balance 6/30/15		75,000
Payments Recorded During the Period		(9,823	)
		67,177
Accrual for New Liabilities During the Reporting Period		9,823
Reserve Balance 9/30/15	$	75,000

Stock Based Compensation

We follow the provisions of FASB ASC 718, “Share-Based Payment.” This statement establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services, as well as transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. ASC 718 requires that the cost resulting from all share-based payment transactions be recognized in the financial statements based on the fair value of the share-based payment. ASC 718 establishes fair value as the measurement objective in accounting for share-based payment transactions with employees, such as the options issued under our stock incentive plans.

Table of Contents

Income Taxes

Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates as of the date of enactment.

When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be effectively sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more-likely-than-not that the position will be sustained upon examination, including the resolution of appeals or litigation, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above would be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. We have reported losses for 2003, 2004, 2005, 2006, 2007, 2008 and 2009, and uncertainty exists as to whether benefits from deferred tax assets will be utilized. In the past we have fully reserved our deferred tax assets, however, we have now had several years in a row of sustained profits and believe it would now be appropriate to reduce this valuation allowance. For the year ended December 31, 2014, the Company once again evaluated its need for a valuation allowance against its deferred tax assets and determined that an additional 28% reduction in the valuation allowance was appropriate and recorded an additional deferred tax benefit of $760,000. These deferred tax benefits are recorded on the balance sheet as current deferred tax assets of $183,000 and long term deferred tax assets of $1,649,000.

Interest and penalties associated with unrecognized tax benefits would be classified as additional income taxes in the statement of operations.

Results of Operations

Comparison of Three Months Ended September 30, 2015 and 2014

Net Sales increased $189,711 or 3.6%, to $5,420,511 in the quarter ended September 30, 2015 from $5,230,800 for the corresponding period in 2014. One customer accounted for 24.5% of Net Sales during the quarter ended September 30, 2015 and two customers accounted for 41.2% of Net Sales during the quarter ended September 30, 2014. The Net Sales increase for the quarter is due to increased sales in our industrial and international segments, offset in part by decreases in the private label and retail segments.

Gross Profit increased $65,261 to $1,916,433 for the quarter ended September 30, 2015 from $1,851,172 for the corresponding period in 2014. Gross Profit, as a percentage of net sales, or gross margin, represented 35.4% for both the third quarter of 2015 and the third quarter of 2014.

Operating Expenses decreased $161,489 to $2,091,528 in the three month period ended September 30, 2015 from $2,253,017 for the corresponding period in 2014. As a percentage of net sales, Operating Expenses represented 38.6% for the three months ended September 30, 2015, compared to 43.1% of net sales for the same period in 2014. This decrease is primarily attributable the fact that the 2014 numbers included severance and other move related costs.

Loss from Operations decreased by $226,750, to a loss of $175,095 in the third quarter of 2015, from a loss of $401,845 in the third quarter of 2014. Loss from operations as a percentage of net sales decreased to 3.2% in the third quarter of 2015 from 7.7% in the third quarter of 2014. The decrease in loss from operations in the third quarter was primarily due to increased sales and reduced operating expenses.

Table of Contents

Interest Expense increased $27,990 to $30,693 in the third quarter of 2015 from $2,703 in the same period of 2014. This increase is due to greater borrowings under our bank line of credit agreement which were utilized to fund the increased inventory levels.

Net Loss decreased $197,063 to a loss of $205,781 in the third quarter of 2015 from a loss of $402,844 in the third quarter of 2014.

Comparison of Nine Months Ended September 30, 2015 and 2014

Net Sales increased $33,772 or 0.2%, to $15,160,159 in the nine months ended September 30, 2015 from $15,126,387 for the corresponding period in 2014. Three customers accounted for 44.9% of Net Sales during the nine months ended September 30, 2015 and two customers accounted for 43.4% of Net Sales for the nine months ended September 30, 2014. The Net Sales increase for the nine month period is due to increased sales in the industrial and international segments, offset in part by decreased sales in our private label and retail segments.

Gross Profit increased $481,660 to $5,459,635 for the nine months ended September 30, 2015 from $4,977,975 in the prior year period. Gross Profit, as a percentage of net sales, or gross margin, increased to 36.0% from 32.9% for the same period of 2014. The increase in Gross Profit percentage of 3.1% for the first nine months of the year was primarily due to an increase in higher margin sales, due to the mix of sales, plus the fact that we are paying more favorable prices for the manufacture of our products as a result of better pricing terms negotiated with our vendors.

Operating Expenses decreased $277,554 to $5,868,608 for the nine months ended September 30, 2015, from $6,146,162 for the corresponding period in 2014. As a percentage of net sales, Operating Expenses represented 38.7% for the nine months ended September 30, 2015, compared to 40.6% of net sales for the same period in 2014. The decrease in actual dollars and percentage of net sales for the nine month period is primarily driven by decreased personnel and benefit costs as a result of numerous vacant positions earlier in 2015 and the non-recurring severance expense of 2014. Our number of employees was 38 at September 30, 2015 and 22 at September 30, 2014, due to the just then completed move to Texas.

Loss from Operations decreased by $759,214 to a loss of $408,973 for the nine months ended September 30, 2015, from a loss of $1,168,187 in the corresponding period of 2014. The decrease in loss from operations in the nine month period was primarily due to lower cost of goods sold and reduced operating expenses.

Interest Expense increased $56,020 to $65,635 in the first nine months of 2015 from $9,615 in the same period of 2014. This increase is due to greater borrowings under our bank line of credit agreement which were utilized to fund the increased inventory levels.

Net Loss decreased $701,261 to a loss of $474,587 for the nine months ended September 30, 2015 from a loss of $1,175,848 in the prior year period. This decreased loss was primarily the result of higher margin sales due to customer and product mix and reduced operating expenses.

Seasonality and Quarterly Results

Our glove business generally shows an increase in sales during the third and fourth quarters due primarily to an increase in the sale of our winter glove line during this period and fall promotions. We typically generate 55% - 65% of our glove net sales during these months. The first and second quarters of the year are generally considered our slower season. Even though the overall economy continues to exhibit moderate and uneven growth, which affects some of our channels, we have been experiencing some mixed growth in certain channels, international and private label, which helps offset declines in other areas.

Our working capital, at any particular time, reflects the seasonality of our glove business and plans to expand product lines and enter new markets. We expect inventory and current liabilities to be higher in the third and fourth quarters for these reasons.

Table of Contents

Liquidity and Capital Resources

Our cash requirements are principally for working capital. Our need for working capital is seasonal, with the greatest requirements from June through the end of October each year as a result of our inventory build-up during this period for the fall and winter selling seasons. Historically, our main sources of liquidity have been borrowings under our existing revolving credit facility, the issuance of subordinated debt and the sale of equity. In the short term we monitor our credit issuances and cash collections to maximize cash flows and investigate opportunities to reduce our current inventories to convert these assets into cash. Over the past several years, and continuing in the near and longer term we are focused on controlling our operating costs, managing margins and improving operating procedures to generate sustained profitability.

On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provides a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility are under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory shall not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secured amounts borrowed under the terms of this agreement. Interest on borrowed funds will accrue at Prime minus 0.25% unless we choose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.

On November 28, 2014 we entered into a Revolving Loan and Security Agreement with Capital One, N.A. which currently provides a revolving loan of up to $8,000,000. The loan matures on November 30, 2016. On June 16, 2015, pursuant to the terms of the agreement, we increased the line limit from $6,000,000 to $8,000,000. All advances, up to the line limit of $8,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) 50% of the value of eligible landed inventory, plus (c) 35% of eligible in-transit inventory. In addition, the outstanding principal amount of all advances against eligible inventory shall not exceed 50% of the total line limit. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds accrued at LIBOR plus 2.80% until such time as the Company’s trailing twelve month EBITDAS exceeded $1,000,000 at which time the rate decreased to LIBOR plus 2.50%. The interest rate at September 30, 2015 was 2.697%. This agreement contains a Minimum Debt Service Coverage Ratio covenant and a Tangible Net Worth covenant. At September 30, 2015, the Company is in compliance with all covenants. At September 30, 2015, we had unused credit available under our current facility of approximately $3,927,718.

The Company utilized cash flow in its operations of $700,294 in the first nine months of 2015. The cash flow used in operations is primarily the result of decreases in accounts receivable and deposits on inventory, offset by increases in inventory and prepaid expenses and decrease in accounts payable.

The Company generated approximately $773,000, net, of cash flow in financing activities primarily from borrowings against the line of credit.

At September 30, 2015 we had available, but unused credit under this facility of approximately $4,770,697.

Off Balance Sheet Arrangements

At September 30, 2015, we did not have any relationships with unconsolidated entities or financial partnerships, such as entities often referred to as structured finance, variable interest or special purpose entities, which would have been established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes. As such, we are not exposed to any financing, liquidity, market or credit risk that could arise if we had engaged in such relationships.

Table of Contents

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

Controls and Procedures

As of September 30, 2015, the end of the period covered by this report, we conducted an evaluation, under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)) under the Securities Exchange Act of 1934 Act, as amended. Based on this evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures are effective. In making this assessment, our management used the criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission under the 1992 Framework (COSO). The COSO Commission has recently adopted a revision of the Internal Control-Integrated Framework which became effective for us in December 2014. We expect to be in full compliance prior to December 31, 2016.

Our disclosure controls and procedures, and internal controls over financial reporting, provide reasonable, but not absolute, assurance that all deficiencies in design and or operation of those control systems, or all instances of errors or fraud, will be prevented or detected. Those control systems are designed to provide reasonable assurance of achieving the goals of those systems in light of our resources and nature of our business operations. Our disclosure controls and procedures, and internal control over financial reporting, remain subject to risks of human error and the risk that controls can be circumvented for wrongful purposes by one or more individuals in management or non-management positions.

Internal Control Over Financial Reporting

During the last fiscal quarter, there have been no changes in our internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Table of Contents

PART II: OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

On September 28, 2015 we filed suit in Dallas County state court in Texas against ORR Safety Corporation alleging breach of our Exclusive License and Distributorship Agreement dated January 27, 2009, as amended on January 27, 2015, with ORR Safety Corporation (the “Distributorship Agreement”), for ORR’s breach of its covenant to refrain from marketing and selling products designed and/or marketed for the petrochemical and offshore exploration markets that are substantially similar to, or competitive with, our KONG glove, and ORR’s failure to actively promote, market and sell KONG gloves, and seeking damages and a declaration of rights.

ITEM 6. EXHIBITS

Exhibit Index

Exhibit Number	Exhibit Title

31.1	Certification by Principal Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended.
31.2	Certification by Principal Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended.
32.1	Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS**	XBRL Instance.
101.SCH**	XBRL Taxonomy Extension Schema.
101.CAL**	XBRL Taxonomy Extension Calculation.
101.DEF**	XBRL Taxonomy Extension Definition.
101.LAB**	XBRL Taxonomy Extension Labels.
101.PRE**	XBRL Taxonomy Extension Presentation.

** Furnished herewith.

Table of Contents

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	IRONCLAD PERFORMANCE WEAR CORPORATION

Date: November 16, 2015	By:	/s/ William Aisenberg
		William Aisenberg, EVP, Chief Financial Officer

Table of Contents

EX-31.1 2 icpw10q111615ex31_1.htm

Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO

SECURITIES EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a)

AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jeffrey Cordes, certify that:

I have reviewed this report on Form 10-Q of Ironclad Performance Wear Corporation;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 16, 2015

/s/ Jeffrey Cordes,
Jeffrey Cordes,
Principal Executive Officer

EX-31.2 3 icpw10q111615ex31_2.htm

Exhibit 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO

SECURITIES EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a)

AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, William Aisenberg, certify that:

I have reviewed this report on Form 10-Q of Ironclad Performance Wear Corporation;

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 16, 2015

/s/ William Aisenber
William Aisenberg
Principal Financial Officer

EX-32.1 4 icpw10q111615ex32_1.htm

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the report of Ironclad Performance Wear Corporation (the “Company”) on Form 10-Q for the period ended September 30, 2015, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Jeffrey Cordes, Principal Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Jeffrey Cordes

Jeffrey Cordes

Principal Executive Officer

November 16, 2015

EX-32.2 5 icpw10q111615ex32_2.htm

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the report of Ironclad Performance Wear Corporation (the “Company”) on Form 10-Q for the period ended September 30, 2015, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, William Aisenberg, Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ William Aisenber

William Aisenberg

Principal Financial Officer

November 16, 2015

EX-101.INS 6 icpw-20150930.xml XBRL INSTANCE FILE 0001301712 2015-01-01 2015-09-30 0001301712 2015-11-06 0001301712 2015-09-30 0001301712 2014-12-31 0001301712 2015-07-01 2015-09-30 0001301712 2014-07-01 2014-09-30 0001301712 2014-01-01 2014-09-30 0001301712 2013-12-31 0001301712 2014-09-30 0001301712 ICPW:USTrademarksMember 2015-01-01 2015-09-30 0001301712 ICPW:USTrademarksInUseMember 2015-01-01 2015-09-30 0001301712 ICPW:USTrademarksPendingMember 2015-01-01 2015-09-30 0001301712 ICPW:InternationalTrademarksMember 2015-01-01 2015-09-30 0001301712 ICPW:InternationalTrademarksPendingMember 2015-01-01 2015-09-30 0001301712 ICPW:CopyrightMarksMember 2015-01-01 2015-09-30 0001301712 2015-06-30 0001301712 2015-04-01 2015-06-30 0001301712 us-gaap:CustomerConcentrationRiskMember 2015-01-01 2015-09-30 0001301712 us-gaap:CustomerConcentrationRiskMember 2014-01-01 2014-09-30 0001301712 us-gaap:SupplierConcentrationRiskMember 2015-01-01 2015-09-30 0001301712 us-gaap:SupplierConcentrationRiskMember 2014-01-01 2014-09-30 0001301712 us-gaap:CustomerConcentrationRiskMember 2015-07-01 2015-09-30 0001301712 us-gaap:CustomerConcentrationRiskMember 2014-07-01 2014-09-30 0001301712 us-gaap:SupplierConcentrationRiskMember 2015-07-01 2015-09-30 0001301712 us-gaap:SupplierConcentrationRiskMember 2014-07-01 2014-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:GlovesMember 2015-07-01 2015-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:GlovesMember 2014-07-01 2014-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:GlovesMember 2015-01-01 2015-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:GlovesMember 2014-01-01 2014-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:GlovesMember 2015-07-01 2015-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:GlovesMember 2014-07-01 2014-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:GlovesMember 2015-01-01 2015-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:GlovesMember 2014-01-01 2014-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:ApparelMember 2015-07-01 2015-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:ApparelMember 2014-07-01 2014-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:ApparelMember 2015-01-01 2015-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember ICPW:ApparelMember 2014-01-01 2014-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:ApparelMember 2015-07-01 2015-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:ApparelMember 2014-07-01 2014-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:ApparelMember 2015-01-01 2015-09-30 0001301712 us-gaap:GeographicDistributionForeignMember ICPW:ApparelMember 2014-01-01 2014-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember 2015-07-01 2015-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember 2014-07-01 2014-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember 2015-01-01 2015-09-30 0001301712 us-gaap:GeographicDistributionDomesticMember 2014-01-01 2014-09-30 0001301712 us-gaap:GeographicDistributionForeignMember 2015-07-01 2015-09-30 0001301712 us-gaap:GeographicDistributionForeignMember 2014-07-01 2014-09-30 0001301712 us-gaap:GeographicDistributionForeignMember 2015-01-01 2015-09-30 0001301712 us-gaap:GeographicDistributionForeignMember 2014-01-01 2014-09-30 0001301712 ICPW:GlovesMember 2015-07-01 2015-09-30 0001301712 ICPW:GlovesMember 2014-07-01 2014-09-30 0001301712 ICPW:GlovesMember 2015-01-01 2015-09-30 0001301712 ICPW:GlovesMember 2014-01-01 2014-09-30 0001301712 ICPW:ApparelMember 2015-07-01 2015-09-30 0001301712 ICPW:ApparelMember 2014-07-01 2014-09-30 0001301712 ICPW:ApparelMember 2015-01-01 2015-09-30 0001301712 ICPW:ApparelMember 2014-01-01 2014-09-30 0001301712 2015-01-01 2015-03-31 0001301712 2015-03-31 0001301712 2014-06-30 0001301712 us-gaap:ComputerEquipmentMember 2015-09-30 0001301712 us-gaap:ComputerEquipmentMember 2014-12-31 0001301712 us-gaap:FurnitureAndFixturesMember 2015-09-30 0001301712 us-gaap:FurnitureAndFixturesMember 2014-12-31 0001301712 us-gaap:LeaseholdImprovementsMember 2015-09-30 0001301712 us-gaap:LeaseholdImprovementsMember 2014-12-31 0001301712 us-gaap:TrademarksMember 2015-09-30 0001301712 us-gaap:TrademarksMember 2014-12-31 0001301712 us-gaap:PatentsMember 2015-09-30 0001301712 us-gaap:PatentsMember 2014-12-31 0001301712 2012-01-01 2012-12-31 0001301712 2014-01-01 2014-12-31 0001301712 2015-01-23 0001301712 us-gaap:MinimumMember 2015-01-23 0001301712 us-gaap:MaximumMember 2015-01-23 0001301712 2015-06-04 0001301712 2006-05-18 0001301712 2009-06-01 0001301712 2011-04-01 0001301712 2013-05-01 0001301712 2014-03-30 0001301712 2015-08-11 0001301712 2015-08-16 0001301712 2015-08-23 0001301712 2015-08-27 0001301712 ICPW:OptionsOutstandingMember 2015-01-01 2015-09-30 0001301712 ICPW:OptionsOutstandingMember 2015-09-30 0001301712 ICPW:OptionsExercisableMember 2015-01-01 2015-09-30 0001301712 ICPW:OptionsExercisableMember 2015-09-30 0001301712 us-gaap:InternalRevenueServiceIRSMember 2015-09-30 0001301712 us-gaap:StateAndLocalJurisdictionMember 2015-09-30 0001301712 ICPW:FacilitiesMember 2015-09-30 0001301712 us-gaap:EquipmentMember 2015-09-30 0001301712 ICPW:FacilitiesMember 2015-07-01 2015-09-30 0001301712 ICPW:FacilitiesMember 2015-01-01 2015-09-30 0001301712 us-gaap:CorporateMember 2015-07-01 2015-09-30 0001301712 us-gaap:CorporateMember 2014-07-01 2014-09-30 0001301712 us-gaap:CorporateMember 2015-01-01 2015-09-30 0001301712 us-gaap:CorporateMember 2014-01-01 2014-09-30 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure ICPW:Patents IRONCLAD PERFORMANCE WEAR CORP 0001301712 10-Q 2015-09-30 false --12-31 No No Yes Smaller Reporting Company Q3 2015 82937309

30000

547800

65711

60945

0.001

172744750

82937309

80808629

82937309

80808629

76704275

81132811

77607346

276968

340904

313750

276888

6175904

6283032

7555430

7123654

151664

661744

759583

566022

183000

15102549

15158355

598744

507640

295586

255085

174298

169904

734669

641953

333959

290676

128279

135064

21306

1649000

1798585

1805370

17235093

17254401

2006977

2589623

3229303

2586034

5236280

5175657

5236280

5175657

82937

80808

20686013

20293486

-8770137

-8295550

11998813

12078744

17235093

17254401

15160159

5420511

5230800

15126387

9700524

3504078

3379628

10148412

5459635

1916433

1851172

4977975

2243963

804143

1057775

2592865

2239471

807168

690613

2053095

479967

166368

138174

391156

805340

280810

336191

1020287

99867

33039

30264

88759

5868608

2091528

2253017

6146162

-408973

-175095

-401845

-1168187

65635

30693

2703

9615

131

1697

1802

-65614

-30686

-999

-7661

-474587

-205781

-402844

-1175848

-474587

-205781

-402844

-1175848

-0.01

-0.00

-0.01

-0.02

-0.01

-0.00

-0.01

-0.02

81443216

82292247

79072089

77639852

81443216

82292247

79072089

77639852

92716

30656

27875

81652

7151

7107

265202

245644

-107128

-2365035

431776

1351506

-510080 456982

193561

317747

-582646

1020825

-700293

416378

135999

188113

-6233

366

6300

136365

188180

129453

752238

10142935

4630885

-9499666

-5648183

772722

-265060

65635

9616

-63936

-36862

1. Description of Business   Ironclad Performance Wear Corporation (“Ironclad”, the “Company”, “we”, “us” or “our”) was incorporated in Nevada on May 26, 2004 and engages in the business of design and manufacture of branded performance work wear including task-specific gloves and performance apparel designed to significantly improve the wearer’s ability to safely, efficiently and comfortably perform general to highly specific job functions. Its customers are primarily industrial distributors, hardware, lumber and automotive retailers, “Big Box” home centers and sporting goods retailers. The Company has received six U.S. patents, one international patent and four U.S. patents pending for design and technological innovations incorporated in its performance work gloves. The Company has 57 registered U.S. trademarks, 9 in-use U.S. trademarks, 4 U.S. trademarks pending registration, 21 registered international trademarks, 3 international trademarks pending and 7 copyright marks.

57 9 4 21 3 7

2. Accounting Policies   Basis of Presentation   The accompanying interim condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) including those for interim financial information and with the instructions for Form 10-Q and Article 8 of Regulation S-X issued by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and note disclosures required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been reflected in these interim financial statements. These financial statements should be read in conjunction with the audited financial statements and notes for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2015.   Basis of Consolidation   The condensed consolidated financial statements include the accounts of Ironclad, an inactive parent company, and its wholly owned subsidiary Ironclad Performance Wear Corporation, a California corporation (“Ironclad California”). All significant inter-company transactions have been eliminated in consolidation.   Use of Estimates   The preparation of financial statements requires management to make a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Significant estimates and assumptions made by management are used for, but not limited to, the allowance for doubtful accounts, inventory obsolescence, allowance for returns and the estimated useful lives of long-lived assets.   Cash and Cash Equivalents   The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. The Company places its cash with high credit quality institutions. The Federal Deposit Insurance Company (FDIC) insures cash amounts at each institution for up to $250,000 and the Securities Investor Protection Corporation (SIPC) also insures cash amounts at each institution up to $250,000. The Company maintains cash in excess of the FDIC and SIPC limits.   Accounts Receivable   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; padding-bottom: 1pt; text-align: left; vertical-align: top">Accounts Receivable</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">December 31, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Accounts receivable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,205,904</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,313,032</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less - allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">     Net accounts receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,175,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,283,032</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The allowance for doubtful accounts is based on management’s regular evaluation of individual customer’s receivables and consideration of a customer’s financial condition and credit history. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. Interest is not charged on past due accounts.   Inventory   Inventory is stated at the lower of average cost or market and consists primarily of finished goods. The Company regularly reviews its inventory quantities on hand and records a provision for excess and obsolete inventory based primarily on management’s estimated forecast of product demand and production requirements.     Property and Equipment   Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets, which range from three to seven years. Leasehold improvements are depreciated over fifteen years or the lease term, whichever is shorter. Maintenance and repairs are charged to expense as incurred.   Trademarks   The costs incurred to file and acquire trademarks, which are active and relate to products with a definite life cycle, are amortized over the estimated useful life of fifteen years. Trademarks, which are active and relate to corporate identification, such as logos, are not amortized. Pending trademarks are capitalized and reviewed monthly for active status.   Long-Lived Asset Impairment   The Company periodically evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long-lived assets may warrant revision or that the remaining balance may not be recoverable. When factors indicate that the asset should be evaluated for possible impairment, the Company uses an estimate of the undiscounted net cash flows over the remaining life of the asset in measuring whether the asset is recoverable. Based upon the anticipated future income and cash flow from operations and other factors, relevant in the opinion of the Company’s management, there has been no impairment.   Operating Segment Reporting   The Company has two product lines, “gloves” and “apparel,” both of which have similar characteristics.  They each provide functional protection and comfort to workers in the form of work wear for various parts of the body; their production processes are similar; they are both sold to the same type of class of customers, typically on the same purchase order; and they are warehoused and distributed from the same warehouse facility.  In addition, the “apparel” segment, which the Company is winding down, currently comprises less than 1% of the Company’s revenues.  The Company believes that the aggregation criteria of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, paragraph 17 applies and will accordingly aggregate these two segments.   Revenue Recognition   A customer is obligated to pay for products sold to it within a specified number of days from the date that title to the products is transferred to the customer. The Company’s standard terms are typically net 30 days from the transfer of title to the products to the customer, however we have negotiated special terms with certain customers and industries. The Company typically collects payment from a customer within 30 to 60 days from the transfer of title to the products to a customer. Transfer of title occurs and risk of ownership generally passes to a customer at the time of shipment or delivery, depending on the terms of the agreement with a particular customer. The sale price of the Company’s products is substantially fixed or determinable at the date of sale based on purchase orders generated by a customer and accepted by the Company. A customer’s obligation to pay the Company for products sold to it is not contingent upon the resale of those products. The Company recognizes revenues when products are delivered, or shipped to customers, based on terms of agreement with the customers. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign customers.   Revenue Disclosures   The Company’s revenues are derived from the sale of our core line of task specific work gloves plus our line of work wear apparel products, available to all of our customers, both domestically and internationally.  Below is a table outlining this breakdown for the comparative periods:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">Three Months Ended September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Three Months Ended September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,258,853</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">14,754</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,273,607</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,844,120</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">16,731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,860,851</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,146,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,146,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,949</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,949</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 9pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,405,757</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,754</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,420,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,214,069</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,230,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">Nine Months Ended September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid">Nine Months Ended September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">11,145,548</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">45,177</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">11,190,725</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">12,305,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">97,983</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">12,403,492</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,969,434</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,969,434</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,722,156</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">739</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,722,895</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,114,982</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">45,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,160,159</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,027,665</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">98,722</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,126,387</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   Cost of Goods Sold   Cost of goods sold includes all of the costs associated with producing the product by independent, third party factories (FOB costs), plus the costs of transporting, inspecting and delivering the product to our distribution warehouse in California (landed costs) and charges for inventory obsolescence. Landed costs consist primarily of ocean/air freight, transport insurance, import duties, administrative charges and local trucking charges from the port to our warehouse.   Purchasing, warehousing and distribution costs include all costs related to the sourcing, importation, storage and distribution of the products.   Product and Warranty Returns, Allowances and Adjustments   Product returns, allowances and adjustments is a broad term that encompasses a number of offsets to gross sales. Included herein are warranty returns of defective products, returns of saleable products and sales adjustments.   Warranty Returns - the Company has a warranty policy that covers defects in workmanship. It allows customers to return damaged or defective products to us following a customary return merchandise authorization process. Warranty returns for the three months ended September 30, 2015 and 2014 were approximately $6,000 or 0.1% of net sales and $5,000 or 0.1% of net sales, respectively. Warranty returns for the nine months ended September 30, 2015 and 2014 were approximately $16,000 or 0.1% of net sales and $39,000 or 0.3% of net sales, respectively.   Saleable Product Returns - the Company may allow from time to time, depending on the customer and existing circumstances, stock adjustment returns, whereby the customer is given the opportunity to ‘trade out’ of a style of product that does not sell well in their territory, usually in exchange for another product, again following the customary return merchandise authorization process. In addition the Company may allow from time to time other saleable product returns from customers for other business reasons, for example, in settlement of an outstanding accounts receivable, from a discontinued distributor customer or other customer service purpose. Saleable product returns for the three months ended September 30, 2015 and 2014 were approximately $4,000 or 0.1% of net sales and $59,000 or 1.1% of net sales. Saleable product returns for the nine months ended September 30, 2105 and 2014 were $258,000 or 1.7% of net sales and $118,000 or 0.8% of net sales, respectively.   Sales Adjustments - these adjustments include pricing and shipping corrections and periodic adjustments to the product returns reserve. Pricing and shipping corrections for the three months ended September 30, 2015 and 2014 were approximately $42,000 or 0.8% of net sales and $4,000 or 0.0% of net sales. Sales adjustments for the nine months ended September 30, 2015 and 2014 were $77,000 or 0.5% of net sales and $38,000 or 0.3% of net sales, respectively. Adjustments to the product returns reserve were zero for the three and nine months ended September 30, 2015 and 2014.   For warranty returns the Company utilizes actual historical return rates to determine the allowance for returns in each period. For saleable product returns the Company also utilizes actual historical return rates, adjusted for large, non-recurring occurrences. The Company does not accrue for pricing and shipping corrections as they are unpredictable and generally de minimis. Gross sales are reduced by estimated returns. We record a corresponding accrual for the estimated liability associated with the estimated returns which is based on the historical gross sales of the products corresponding to the estimated returns. This accrual is offset each period by actual product returns.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Reserve for Product and Warranty Returns</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Reserve Balance 12/31/14</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">75,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(132,390</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(57,390</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">132,390</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reserve Balance 3/31/15</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(56,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">131,600</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reserve Balance 6/30/15</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,823</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,177</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,823</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Reserve Balance 9/30/15</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">75,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   Advertising and Marketing   Advertising and marketing costs are expensed as incurred. Advertising expenses for the three and nine months ended September 30, 2015 and 2014 were $68,961 and $109,405 and $238,674 and $319,334, respectively.   Shipping and Handling Costs   Freight billed to customers is recorded as sales revenue and the related freight costs as cost of sales.   Customer Concentrations   One customer accounted for approximately $1,328,000 or 24.5% of net sales for the quarter ended September 30, 2015.   Two customers accounted for approximately $2,159,682 or 41.3% of net sales for the three months ended September 30, 2014.  Three customers accounted for approximately $6,807,000 or 44.9% of net sales for the nine months ended September 30, 2015.   Two customers accounted for approximately $6,572,159 or 43.4% of net sales for the nine months ended September 30, 2014. No other customers accounted for more than 10% of net sales during the periods.     Supplier Concentrations   Three suppliers, who are located overseas, accounted for approximately 61% of total purchases for the three months ended September 30, 2015.  Two suppliers, who are located overseas, accounted for approximately 67% of total purchases for the three months ended September 30, 2014.  Two suppliers, who are located overseas, accounted for approximately 51% of total purchases for the nine months ended September 30, 2015.  Two suppliers, who are located overseas, accounted for approximately 72% of total purchases for the nine months ended September 30, 2014. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign suppliers.   Stock Based Compensation   The Company follows the provisions of FASB ASC 718, “Share-Based Payment.”  This statement establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services, as well as transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.  ASC 718 requires that the cost resulting from all share-based payment transactions be recognized in the financial statements based on the fair value of the share-based payment.  ASC 718 establishes fair value as the measurement objective in accounting for share-based payment transactions with employees, such as the options issued under our stock incentive plans.   Earnings (Loss) Per Share   The Company utilizes FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Common equivalent shares are excluded from the computation if their effect is anti-dilutive.   As a result of the net loss for the nine months ended September 30, 2015 and 2014, the Company calculated diluted earnings per share using weighted average basic shares outstanding only, as using diluted shares would be anti-dilutive to loss per share.   The following table sets forth the calculation of the numerators and denominators of the basic and diluted per share computations for the three and nine months ended September 30, 2015 and 2014 if diluted shares were to be included:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Numerator: Net Loss</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(205,781</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(402,844</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(474,597</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(1,175,848</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Denominator: Basic and Diluted EPS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Common shares outstanding, beginning of period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,132,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,607,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,808,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,704,275</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Weighted average common shares issued during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,159,436</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,464,743</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">634,587</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">935,577</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Denominator for basic earnings per common share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">82,292,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">79,072,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">81,443,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">77,639,852</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The following potential common shares have been excluded from the computation of diluted net income (loss) per share for the periods presented as the effect would have been anti-dilutive:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="7" style="text-align: center">Three Months</td><td> </td> <td colspan="7" style="text-align: center">Nine Months</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="7" style="text-align: center">Ended September 30,</td><td> </td> <td colspan="7" style="text-align: center">Ended September 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Options outstanding under the Companys stock option plans</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">10,873,216</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">13,745,671</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common Stock Warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td></tr> </table>   Income Taxes   The Company utilizes FASB ASC 740-10, “Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109”. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes, and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, FASB ASC 740-10 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. No adjustments were required upon adoption of FASB ASC 740-10.   Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to the difference between the basis of the allowance for doubtful accounts, accumulated depreciation and amortization, accrued payroll and net operating loss carryforwards for financial and income tax reporting. The deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.   Deferred tax assets and liabilities are reflected at income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.   The provision for income taxes for the nine months ended September 30, 2015 and 2014 were zero.   Based on its history of losses, the Company historically provided a 100% valuation allowance against its deferred tax assets, as it was not more likely than not that any future benefit from deductible temporary differences and net operating loss carryforwards would be realized. For the year ended December 31, 2014, the Company reassessed the need for a valuation allowance against its deferred tax assets and, based on the positive evidence of the last three year’s pre-tax income and forecasted future results, concluded that it is more likely than not that it would be able to realize some of its deferred tax assets. Accordingly, the Company reversed approximately 28% of its valuation allowance for its current deferred tax assets and recorded a deferred tax benefit of $760,000. These deferred tax benefits are recorded on the balance sheet as current deferred tax assets of $183,000 and long term deferred tax assets of $1,649,000 as of September 30, 2015 and December 31, 2014.   We will continue to evaluate if it is more likely than not that we will realize the benefits from future deferred taxes.   Fair Value of Financial Instruments   The fair value of the Company’s financial instruments is determined by using available market information and appropriate valuation methodologies. The Company’s principal financial instruments are cash, accounts receivable, accounts payable and short term line of credit debt. At September 30, 2015 and December 31, 2014, cash, accounts receivable, accounts payable and short term line of credit debt, due to their short maturities, and liquidity, are carried at amounts which reasonably approximate fair value.   The Company measures the fair value of its financial instruments using the procedures set forth below for all assets and liabilities measured at fair value that were previously carried at fair value pursuant to other accounting guidelines. Under FASB ASC 820, “Fair Value Measurements” fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.   FASB ASC 820 establishes a three-level hierarchy for disclosure to show the extent and level of judgment used to estimate fair value measurements.   Level 1 — Uses unadjusted quoted prices that are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.   Level 2 — Uses inputs, other than Level 1, that are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data. Instruments in this category include non-exchange-traded derivatives, including interest rate swaps.   Level 3 — Uses inputs that are unobservable and are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.   There were no items measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014.   Recent Accounting Pronouncements    In January 2015, the FASB issued ASU Update 2015-01, “Income Statement – Extraordinary and Unusual Items” (“ASU 2015-01”).  This Update eliminates from U.S. GAAP the concept of extraordinary items.  However, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently have been retained and expanded to include items that are both unusual in nature and infrequently occurring.  The amendments in ASU 2015-01 are effective for the Company beginning in 2016.  Early adoption is permitted and both prospective and retrospective application is permitted.  We currently intend to adopt ASU 2015-01 on January 1, 2016 and apply its provisions on a prospective basis.  We don’t anticipate that application of ASU 2015-01 will have a material impact on the Company’s financial statements or related disclosures.   In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which requires that inventory within the scope of the guidance be measured at the lower of cost and net realizable value rather than the lower of cost or market. The standard will be effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The new guidance shall be applied prospectively and early adoption is permitted. The Company will adopt this guidance in the first quarter of 2017. The impact is not expected to be material.   In April 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which is designed to simplify presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. The Company will adopt this guidance in the first quarter of 2016. The impact is not expected to be material.

Basis of Presentation   The accompanying interim condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) including those for interim financial information and with the instructions for Form 10-Q and Article 8 of Regulation S-X issued by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and note disclosures required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been reflected in these interim financial statements. These financial statements should be read in conjunction with the audited financial statements and notes for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2015.

Basis of Consolidation   The condensed consolidated financial statements include the accounts of Ironclad, an inactive parent company, and its wholly owned subsidiary Ironclad Performance Wear Corporation, a California corporation (“Ironclad California”). All significant inter-company transactions have been eliminated in consolidation.

Use of Estimates   The preparation of financial statements requires management to make a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Significant estimates and assumptions made by management are used for, but not limited to, the allowance for doubtful accounts, inventory obsolescence, allowance for returns and the estimated useful lives of long-lived assets.

Cash and Cash Equivalents   The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. The Company places its cash with high credit quality institutions. The Federal Deposit Insurance Company (FDIC) insures cash amounts at each institution for up to $250,000 and the Securities Investor Protection Corporation (SIPC) also insures cash amounts at each institution up to $250,000. The Company maintains cash in excess of the FDIC and SIPC limits.

Accounts Receivable   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; padding-bottom: 1pt; text-align: left; vertical-align: top">Accounts Receivable</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">December 31, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Accounts receivable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,205,904</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,313,032</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less - allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">     Net accounts receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,175,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,283,032</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The allowance for doubtful accounts is based on management’s regular evaluation of individual customer’s receivables and consideration of a customer’s financial condition and credit history. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. Interest is not charged on past due accounts.

Inventory   Inventory is stated at the lower of average cost or market and consists primarily of finished goods. The Company regularly reviews its inventory quantities on hand and records a provision for excess and obsolete inventory based primarily on management’s estimated forecast of product demand and production requirements.

Property and Equipment   Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets, which range from three to seven years. Leasehold improvements are depreciated over fifteen years or the lease term, whichever is shorter. Maintenance and repairs are charged to expense as incurred.

Trademarks   The costs incurred to file and acquire trademarks, which are active and relate to products with a definite life cycle, are amortized over the estimated useful life of fifteen years. Trademarks, which are active and relate to corporate identification, such as logos, are not amortized. Pending trademarks are capitalized and reviewed monthly for active status.

Long-Lived Asset Impairment   The Company periodically evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long-lived assets may warrant revision or that the remaining balance may not be recoverable. When factors indicate that the asset should be evaluated for possible impairment, the Company uses an estimate of the undiscounted net cash flows over the remaining life of the asset in measuring whether the asset is recoverable. Based upon the anticipated future income and cash flow from operations and other factors, relevant in the opinion of the Company’s management, there has been no impairment.

Operating Segment Reporting   The Company has two product lines, “gloves” and “apparel,” both of which have similar characteristics.  They each provide functional protection and comfort to workers in the form of work wear for various parts of the body; their production processes are similar; they are both sold to the same type of class of customers, typically on the same purchase order; and they are warehoused and distributed from the same warehouse facility.  In addition, the “apparel” segment, which the Company is winding down, currently comprises less than 1% of the Company’s revenues.  The Company believes that the aggregation criteria of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, paragraph 17 applies and will accordingly aggregate these two segments.

Revenue Recognition   A customer is obligated to pay for products sold to it within a specified number of days from the date that title to the products is transferred to the customer. The Company’s standard terms are typically net 30 days from the transfer of title to the products to the customer, however we have negotiated special terms with certain customers and industries. The Company typically collects payment from a customer within 30 to 60 days from the transfer of title to the products to a customer. Transfer of title occurs and risk of ownership generally passes to a customer at the time of shipment or delivery, depending on the terms of the agreement with a particular customer. The sale price of the Company’s products is substantially fixed or determinable at the date of sale based on purchase orders generated by a customer and accepted by the Company. A customer’s obligation to pay the Company for products sold to it is not contingent upon the resale of those products. The Company recognizes revenues when products are delivered, or shipped to customers, based on terms of agreement with the customers. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign customers.

Revenue Disclosures   The Company’s revenues are derived from the sale of our core line of task specific work gloves plus our line of work wear apparel products, available to all of our customers, both domestically and internationally.  Below is a table outlining this breakdown for the comparative periods:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">Three Months Ended September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Three Months Ended September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,258,853</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">14,754</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,273,607</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,844,120</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">16,731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,860,851</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,146,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,146,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,949</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,949</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 9pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,405,757</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,754</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,420,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,214,069</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,230,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">Nine Months Ended September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid">Nine Months Ended September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">11,145,548</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">45,177</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">11,190,725</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">12,305,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">97,983</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">12,403,492</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,969,434</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,969,434</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,722,156</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">739</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,722,895</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,114,982</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">45,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,160,159</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,027,665</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">98,722</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,126,387</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Cost of Goods Sold   Cost of goods sold includes all of the costs associated with producing the product by independent, third party factories (FOB costs), plus the costs of transporting, inspecting and delivering the product to our distribution warehouse in California (landed costs) and charges for inventory obsolescence. Landed costs consist primarily of ocean/air freight, transport insurance, import duties, administrative charges and local trucking charges from the port to our warehouse.   Purchasing, warehousing and distribution costs include all costs related to the sourcing, importation, storage and distribution of the products.

Product and Warranty Returns, Allowances and Adjustments   Product returns, allowances and adjustments is a broad term that encompasses a number of offsets to gross sales. Included herein are warranty returns of defective products, returns of saleable products and sales adjustments.   Warranty Returns - the Company has a warranty policy that covers defects in workmanship. It allows customers to return damaged or defective products to us following a customary return merchandise authorization process. Warranty returns for the three months ended September 30, 2015 and 2014 were approximately $6,000 or 0.1% of net sales and $5,000 or 0.1% of net sales, respectively. Warranty returns for the nine months ended September 30, 2015 and 2014 were approximately $16,000 or 0.1% of net sales and $39,000 or 0.3% of net sales, respectively.   Saleable Product Returns - the Company may allow from time to time, depending on the customer and existing circumstances, stock adjustment returns, whereby the customer is given the opportunity to ‘trade out’ of a style of product that does not sell well in their territory, usually in exchange for another product, again following the customary return merchandise authorization process. In addition the Company may allow from time to time other saleable product returns from customers for other business reasons, for example, in settlement of an outstanding accounts receivable, from a discontinued distributor customer or other customer service purpose. Saleable product returns for the three months ended September 30, 2015 and 2014 were approximately $4,000 or 0.1% of net sales and $59,000 or 1.1% of net sales. Saleable product returns for the nine months ended September 30, 2105 and 2014 were $258,000 or 1.7% of net sales and $118,000 or 0.8% of net sales, respectively.   Sales Adjustments - these adjustments include pricing and shipping corrections and periodic adjustments to the product returns reserve. Pricing and shipping corrections for the three months ended September 30, 2015 and 2014 were approximately $42,000 or 0.8% of net sales and $4,000 or 0.0% of net sales. Sales adjustments for the nine months ended September 30, 2015 and 2014 were $77,000 or 0.5% of net sales and $38,000 or 0.3% of net sales, respectively. Adjustments to the product returns reserve were zero for the three and nine months ended September 30, 2015 and 2014.   For warranty returns the Company utilizes actual historical return rates to determine the allowance for returns in each period. For saleable product returns the Company also utilizes actual historical return rates, adjusted for large, non-recurring occurrences. The Company does not accrue for pricing and shipping corrections as they are unpredictable and generally de minimis. Gross sales are reduced by estimated returns. We record a corresponding accrual for the estimated liability associated with the estimated returns which is based on the historical gross sales of the products corresponding to the estimated returns. This accrual is offset each period by actual product returns.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Reserve for Product and Warranty Returns</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Reserve Balance 12/31/14</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">75,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(132,390</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(57,390</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">132,390</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reserve Balance 3/31/15</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(56,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">131,600</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reserve Balance 6/30/15</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,823</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,177</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,823</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Reserve Balance 9/30/15</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">75,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Advertising and Marketing   Advertising and marketing costs are expensed as incurred. Advertising expenses for the three and nine months ended September 30, 2015 and 2014 were $68,961 and $109,405 and $238,674 and $319,334, respectively.

Shipping and Handling Costs   Freight billed to customers is recorded as sales revenue and the related freight costs as cost of sales.

Customer Concentrations   One customer accounted for approximately $1,328,000 or 24.5% of net sales for the quarter ended September 30, 2015.   Two customers accounted for approximately $2,159,682 or 41.3% of net sales for the three months ended September 30, 2014.  Three customers accounted for approximately $6,807,000 or 44.9% of net sales for the nine months ended September 30, 2015.   Two customers accounted for approximately $6,572,159 or 43.4% of net sales for the nine months ended September 30, 2014. No other customers accounted for more than 10% of net sales during the periods.   Supplier Concentrations   Three suppliers, who are located overseas, accounted for approximately 61% of total purchases for the three months ended September 30, 2015.  Two suppliers, who are located overseas, accounted for approximately 67% of total purchases for the three months ended September 30, 2014.  Two suppliers, who are located overseas, accounted for approximately 51% of total purchases for the nine months ended September 30, 2015.  Two suppliers, who are located overseas, accounted for approximately 72% of total purchases for the nine months ended September 30, 2014. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign suppliers.

Stock Based Compensation   The Company follows the provisions of FASB ASC 718, “Share-Based Payment.”  This statement establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services, as well as transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.  ASC 718 requires that the cost resulting from all share-based payment transactions be recognized in the financial statements based on the fair value of the share-based payment.  ASC 718 establishes fair value as the measurement objective in accounting for share-based payment transactions with employees, such as the options issued under our stock incentive plans.

Earnings (Loss) Per Share   The Company utilizes FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Common equivalent shares are excluded from the computation if their effect is anti-dilutive.   As a result of the net loss for the nine months ended September 30, 2015 and 2014, the Company calculated diluted earnings per share using weighted average basic shares outstanding only, as using diluted shares would be anti-dilutive to loss per share.   The following table sets forth the calculation of the numerators and denominators of the basic and diluted per share computations for the three and nine months ended September 30, 2015 and 2014 if diluted shares were to be included:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Numerator: Net Loss</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(205,781</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(402,844</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(474,597</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(1,175,848</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Denominator: Basic and Diluted EPS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Common shares outstanding, beginning of period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,132,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,607,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,808,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,704,275</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Weighted average common shares issued during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,159,436</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,464,743</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">634,587</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">935,577</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Denominator for basic earnings per common share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">82,292,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">79,072,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">81,443,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">77,639,852</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The following potential common shares have been excluded from the computation of diluted net income (loss) per share for the periods presented as the effect would have been anti-dilutive:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="7" style="text-align: center">Three Months</td><td> </td> <td colspan="7" style="text-align: center">Nine Months</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="7" style="text-align: center">Ended September 30,</td><td> </td> <td colspan="7" style="text-align: center">Ended September 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Options outstanding under the Companys stock option plans</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">10,873,216</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">13,745,671</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common Stock Warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td></tr> </table>

Income Taxes   The Company utilizes FASB ASC 740-10, “Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109”. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes, and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, FASB ASC 740-10 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. No adjustments were required upon adoption of FASB ASC 740-10.   Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to the difference between the basis of the allowance for doubtful accounts, accumulated depreciation and amortization, accrued payroll and net operating loss carryforwards for financial and income tax reporting. The deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.   Deferred tax assets and liabilities are reflected at income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.   The provision for income taxes for the nine months ended September 30, 2015 and 2014 were zero.   Based on its history of losses, the Company historically provided a 100% valuation allowance against its deferred tax assets, as it was not more likely than not that any future benefit from deductible temporary differences and net operating loss carryforwards would be realized. For the year ended December 31, 2014, the Company reassessed the need for a valuation allowance against its deferred tax assets and, based on the positive evidence of the last three year’s pre-tax income and forecasted future results, concluded that it is more likely than not that it would be able to realize some of its deferred tax assets. Accordingly, the Company reversed approximately 28% of its valuation allowance for its current deferred tax assets and recorded a deferred tax benefit of $760,000. These deferred tax benefits are recorded on the balance sheet as current deferred tax assets of $183,000 and long term deferred tax assets of $1,649,000 as of September 30, 2015 and December 31, 2014.   We will continue to evaluate if it is more likely than not that we will realize the benefits from future deferred taxes.

Fair Value of Financial Instruments   The fair value of the Company’s financial instruments is determined by using available market information and appropriate valuation methodologies. The Company’s principal financial instruments are cash, accounts receivable, accounts payable and short term line of credit debt. At September 30, 2015 and December 31, 2014, cash, accounts receivable, accounts payable and short term line of credit debt, due to their short maturities, and liquidity, are carried at amounts which reasonably approximate fair value.   The Company measures the fair value of its financial instruments using the procedures set forth below for all assets and liabilities measured at fair value that were previously carried at fair value pursuant to other accounting guidelines. Under FASB ASC 820, “Fair Value Measurements” fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.   FASB ASC 820 establishes a three-level hierarchy for disclosure to show the extent and level of judgment used to estimate fair value measurements.   Level 1 — Uses unadjusted quoted prices that are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.   Level 2 — Uses inputs, other than Level 1, that are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data. Instruments in this category include non-exchange-traded derivatives, including interest rate swaps.   Level 3 — Uses inputs that are unobservable and are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.   There were no items measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014.

Recent Accounting Pronouncements    In January 2015, the FASB issued ASU Update 2015-01, “Income Statement – Extraordinary and Unusual Items” (“ASU 2015-01”).  This Update eliminates from U.S. GAAP the concept of extraordinary items.  However, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently have been retained and expanded to include items that are both unusual in nature and infrequently occurring.  The amendments in ASU 2015-01 are effective for the Company beginning in 2016.  Early adoption is permitted and both prospective and retrospective application is permitted.  We currently intend to adopt ASU 2015-01 on January 1, 2016 and apply its provisions on a prospective basis.  We don’t anticipate that application of ASU 2015-01 will have a material impact on the Company’s financial statements or related disclosures.   In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which requires that inventory within the scope of the guidance be measured at the lower of cost and net realizable value rather than the lower of cost or market. The standard will be effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The new guidance shall be applied prospectively and early adoption is permitted. The Company will adopt this guidance in the first quarter of 2017. The impact is not expected to be material.   In April 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which is designed to simplify presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. The Company will adopt this guidance in the first quarter of 2016. The impact is not expected to be material.

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; padding-bottom: 1pt; text-align: left; vertical-align: top">Accounts Receivable</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">December 31, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Accounts receivable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,205,904</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,313,032</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less - allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">     Net accounts receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,175,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,283,032</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">Three Months Ended September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Three Months Ended September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,258,853</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">14,754</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,273,607</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,844,120</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">16,731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">4,860,851</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,146,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,146,904</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,949</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,949</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 9pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,405,757</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,754</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,420,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,214,069</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,230,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">Nine Months Ended September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid">Nine Months Ended September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Gloves</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Apparel</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">11,145,548</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">45,177</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">11,190,725</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">12,305,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">97,983</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right">12,403,492</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,969,434</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,969,434</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,722,156</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">739</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,722,895</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,114,982</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">45,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,160,159</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,027,665</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">98,722</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,126,387</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Reserve for Product and Warranty Returns</td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Reserve Balance 12/31/14</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">75,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(132,390</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(57,390</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">132,390</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reserve Balance 3/31/15</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(56,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">131,600</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reserve Balance 6/30/15</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Payments Recorded During the Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,823</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,177</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrual for New Liabilities During the Reporting Period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,823</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Reserve Balance 9/30/15</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">75,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Numerator: Net Loss</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(205,781</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(402,844</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(474,597</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; text-align: right">(1,175,848</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Denominator: Basic and Diluted EPS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Common shares outstanding, beginning of period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,132,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,607,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,808,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,704,275</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Weighted average common shares issued during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,159,436</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,464,743</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">634,587</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">935,577</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Denominator for basic earnings per common share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">82,292,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">79,072,089</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">81,443,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">77,639,852</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="7" style="text-align: center">Three Months</td><td> </td> <td colspan="7" style="text-align: center">Nine Months</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="7" style="text-align: center">Ended September 30,</td><td> </td> <td colspan="7" style="text-align: center">Ended September 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Options outstanding under the Companys stock option plans</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">10,873,216</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">13,745,671</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common Stock Warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,146</td><td style="text-align: left"> </td></tr> </table>

16000

6000

5000

39000

0.001 0.001 0.001 0.003 258000 4000 59000 118000 0.017 0.001 0.011 0.008 77000 42000 4000 38000 0.005 0.008 0.000 0.003

238674

68961

109405

319334

6807000

6572159

1328000

2159682

0.449

0.434

.51

.72

0.245

0.413

.61

.67

1649000

250000

6205904

6313032

-30000

6175904

6283032

15160159

5420511

5230800

15126387

4258853

4844120

11145548

12305509

1146904

369949

3969434

2722156

14754

16731

45177

97983

739

4273607

4860851

11190725

12403492

1146904

369949

3969434

2722895

5405757

5214069

15114982

15027665

14754

16731

45177

98722

75000

-9823

-131600

-132390

9823

131600

132390

634587

1159436

1464743

935577

81443216

82292247

79072089

77639852

43146

11030721

10873216

13745671

183000

0.28

760000

3. Inventory   At September 30, 2015 and December 31, 2014 the Company had one class of inventory - finished goods.  Inventory is shown net of a provision for obsolescence of $547,800 for both September 30, 2015 and December 31, 2014.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">December 31, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left; padding-bottom: 2.5pt">Finished goods, net</td><td style="width: 8%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 15%; border-bottom: Black 2.5pt double; text-align: right">7,555,430</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 8%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 15%; border-bottom: Black 2.5pt double; text-align: right">7,123,654</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

7555430

7123654

4. Property and Equipment   Property and equipment consisted of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">December 31, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Computer equipment and software</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">598,744</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">507,640</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office furniture and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">255,085</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">174,298</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">169,904</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,068,628</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">932,629</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(734,669</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(641,953</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">333,959</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">290,676</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>   Depreciation expense for the three months ended September 30, 2015 and 2014 was $30,656 and $27,875, respectively. Depreciation expense for the nine months ended September 30, 2015 and 2014 was $92,716 and $81,652, respectively.

1068628

932629

598744

507640

295586

255085

174298

169904

5. Trademarks and Patents   Trademarks and patents consisted of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">December 31, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%">Trademarks</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">167,754</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">168,789</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Patents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,835</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(65,711</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(58,560</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Trademarks and Patents, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">128,279</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">135,064</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>   Trademarks and patents consist of definite-lived trademarks and patents of $126,890 and $126,525 and indefinite-lived trademarks and patents of $67,098 and $67,099 at September 30, 2015 and December 31, 2014, respectively. All trademark and patent costs have been generated by the Company, and consist of legal and filing fees.   Amortization expense for the three months ended September 30, 2015 and 2014 was $2,383 and $2,389, respectively. Amortization expense for the nine months ended September 30, 2015 and 2014 was $7,151 and $7,107, respectively.

167754

168789

26236

24835

126890

126525

67098

67099

7151

7107

2383

2389

6. Accounts Payable and Accrued Expenses   Accounts payable and accrued expenses consisted of the following at September 30, 2015 and December 31, 2014:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30,  2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">December 31, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Accounts payable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,268,492</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,770,620</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued rebates and co-op</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,805</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,410</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued returns reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accrued expenses other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">490,301</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">373,788</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total accounts payable and accrued expenses</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,006,977</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,589,623</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1268492

1770620

122400

202805

50784

167410

75000

490301

373788

2006977

2589623

7. Bank Lines of Credit     Bank Revolving Loan   On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provided a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility were under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, were subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory were not to not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secured amounts borrowed under the terms of this agreement. Interest on borrowed funds were to accrue at Prime minus 0.25% unless we chose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.   On November 28, 2014 we entered into a Revolving Loan and Security Agreement with Capital One, N.A. which currently provides a revolving loan of up to $8,000,000. The loan expires November 30, 2016. On June 16, 2015, pursuant to the terms of the agreement, we increased the line limit from $6,000,000 to $8,000,000. All advances, up to the line limit of $8,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) 50% of the value of eligible landed inventory, plus (c) 35% of eligible in-transit inventory. In addition, the outstanding principal amount of all advances against eligible inventory shall not exceed 50% of the total line limit. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds accrued at LIBOR plus 2.80% until such time as the Company’s trailing twelve month EBITDAS (Earnings Before Interest, Taxes, Depreciation, Amortization and Stock compensation expense) exceeded $1,000,000 at which time the rate decreased to LIBOR plus 2.50%. The interest rate at September 30, 2015 was 2.697%. This agreement contains a Minimum Debt Service Coverage Ratio covenant and a Tangible Net Worth covenant. At September 30, 2015, the Company is in compliance with all covenants. At September 30, 2015, we had unused credit available under our current facility of approximately $3,927,718.   As of September 30, 2015 and December 31, 2014, the total amounts due to Capital One, N.A. were $3,229,303 and $2,586,034, respectively.

On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provided a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility were under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, were subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory were not to not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds were to accrue at Prime minus 0.25% unless we chose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.

On November 28, 2014 we entered into a Revolving Loan and Security Agreement with Capital One, N.A. which provides a revolving loan of up to $6,000,000. All advances, up to the line limit of $6,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) 50% of the value of eligible landed inventory, plus (c) 35% of eligible in-transit inventory. In addition, the outstanding principal amount of all advances against eligible inventory shall not exceed 50% of the total line limit. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds will accrue at LIBOR plus 2.80%, or 2.97%, until such time as the Company’s trailing twelve month EBITDAS (Earnings Before Interest, Taxes, Depreciation, Amortization and Stock compensation expense) exceeds $1,000,000 at which time the rate will decrease to LIBOR plus 2.50%. The interest rate at March 31, 2015 was 2.97%. This agreement contains a Minimum Debt Service Coverage Ratio covenant and a Tangible Net Worth covenant. At March 31, 2015, the Company is in compliance with all covenants. At March 31, 2015, we had unused credit available under our current facility of approximately $3,678,811.

3927718

3229303

2586034

8. Equity Transactions   Common Stock    On January 23, 2015 the Company issued 106,600 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.   On June 4, 2015 the Company issued 733,333 shares of restricted common stock with a fair value of $0.28, vesting over a period of one year.   On August 11, 2015 the Company issued 601,055 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.   On August 16, 2015 the Company issued 503,158 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.   On August 23, 2015 the Company issued 62,500 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.   On August 27, 2015 the Company issued 122,034 shares of common stock upon the exercise of stock options at an exercise price of $0.09.   There were 82,937,309 shares of common stock of the Company outstanding at September 30, 2015.   Warrant Activity   A summary of warrant activity is as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">Number of Shares</td><td> </td> <td colspan="3" style="text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%">Warrants outstanding at December 31, 2014</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">43,146</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 28%; text-align: right">0.19</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Warrants exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Warrants outstanding at September 30, 2015</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">43,146</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   Stock Based Compensation   Ironclad California reserved 3,020,187 shares of its common stock for issuance to employees, directors and consultants under the 2000 Stock Incentive Plan, which the Company assumed in the merger (the “2000 Plan”). Under the 2000 Plan, options may be granted at prices not less than the fair market value of the Company’s common stock at the grant date. Options generally have a ten-year term and shall be exercisable as determined by the Board of Directors.   Effective May 18, 2006, the Company reserved 4,250,000 shares of its common stock for issuance to employees, directors and consultants under its 2006 Stock Incentive Plan (the “2006 Plan”). In June, 2009, the shareholders of the Company approved an increase in the number of shares of common stock reserved under the 2006 Plan to 11,000,000 shares.  In April, 2011, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 13,000,000 shares. In May, 2013, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 16,000,000 shares. In April, 2014, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 21,000,000 shares. Under the 2006 Plan, options may be granted at prices not less than the fair market value of the Company’s common stock at the grant date. Options generally have a ten-year term and shall be exercisable as determined by the Board of Directors.   The fair value of each stock option granted under either the 2000 Plan or 2006 Plan is estimated on the date of the grant using the Black-Scholes Model.  The Black-Scholes Model has assumptions for risk free interest rates, dividends, stock volatility and expected life of an option grant. The risk free interest rate is based on the U.S. Treasury Bill rate with a maturity based on the expected life of the options and on the closest day to an individual stock option grant. Dividend rates are based on the Company’s dividend history. The stock volatility factor is based on historical market prices of the Company’s common stock. The expected life of an option grant is based on management’s estimate. The fair value of each option grant is recognized as compensation expense over the vesting period of the option on a straight line basis.   For stock options issued during the three months and nine months ended September 30, 2015 and 2014, the fair value of these options was estimated at the date of the grant using a Black-Scholes option pricing model with the following range of assumptions:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 25%; text-align: left; padding-left: 5.4pt">Risk free interest rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">1.68</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">1.54</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">0.05% to 2.66%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Volatility factor</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">192.25</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133.9</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80.9% to 192.25%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Expected life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.26 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.25 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.5 to 6.26 years</td><td style="text-align: left"> </td></tr> </table>   A summary of stock option and restricted stock activity is as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="text-align: center; vertical-align: bottom"> <td colspan="3"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; border-bottom: Black 1pt solid">Number of Shares</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; border-bottom: Black 1pt solid">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 49%; text-align: left; vertical-align: bottom">Outstanding at December 31, 2014  </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: right">13,408,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.148</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Granted  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercised  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(106,600</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.094</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">Cancelled/Expired  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(519,487</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.15</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding at March 31, 2015  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,782,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Granted  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">733,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercised  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(733,333</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.230</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">Cancelled/Expired  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.150</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding at June 30, 2015  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,782,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Granted</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercised</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,288,747</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.094</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">Cancelled/Expired</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(462,769</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.155</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding at September 30, 2015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,030,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.154</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercisable at September 30, 2015  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,559,994</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.154</td><td style="text-align: left"> </td></tr> </table>   The following table summarizes information about stock options outstanding at September 30, 2015:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Range of Exercise  Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Number Outstanding</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Remaining Contractual Life (Years)</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Intrinsic Value Outstanding Shares</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.09 - $0.27</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6.53</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.154</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,146,763</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>   The following table summarizes information about stock options exercisable at September 30, 2015:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Range of Exercise Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Number Exercisable</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Remaining Contractual Life (Years)</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Intrinsic Value Exercisable Shares</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.09 - $0.26</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7,559,994</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5.56</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.154</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">788,144</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>   The following table summarizes information about non-vested stock options and restricted stock at September 30, 2015:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="text-align: center; vertical-align: bottom"> <td colspan="3"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid">Number of Shares</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid">Weighted Average Grant Date Fair Value</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 29%; text-align: left; vertical-align: bottom"> Non-Vested at December 31, 2014	</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: right">5,858,535</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.146</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Granted	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Vested	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,127,189</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.14</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">  Forfeited	</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(300,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.16</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom"> Non-Vested at March 31, 2015	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,431,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.147</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Granted	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">733,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Vested	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(863,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.14</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">  Forfeited	</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom"> Non-Vested at June 30, 2015	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,301,034</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.152</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">     Granted</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">     Vested</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(496,975</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.189</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">     Forfeited.</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(333,332</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.18</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Non-Vested at September 30, 2015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,470,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.155</td><td style="text-align: left"> </td></tr> </table>   In accordance with ASC 718, the Company recorded $90,487 and $88,528 of compensation expense for employee stock options during the three months ended September 30, 2015 and 2014. The Company recorded $265,382 and $245,644 of compensation expense for employee stock options during the nine months ended September 30, 2015 and 2014. There was a total of $517,921 of unrecognized compensation costs related to non-vested share-based compensation arrangements under the Plan outstanding at September 30, 2015. This cost is expected to be recognized over a weighted average period of 2.16 years. The total fair value of shares vested during the nine months ended September 30, 2015 was $392,012.

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">Number of Shares</td><td> </td> <td colspan="3" style="text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%">Warrants outstanding at December 31, 2014</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">43,146</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 28%; text-align: right">0.19</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Warrants exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Warrants outstanding at September 30, 2015</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">43,146</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Three Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td><td> </td> <td colspan="3" style="text-align: center">Nine Months Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 25%; text-align: left; padding-left: 5.4pt">Risk free interest rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">1.68</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">1.54</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">0.05% to 2.66%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Volatility factor</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">192.25</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133.9</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80.9% to 192.25%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Expected life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.26 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.25 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.5 to 6.26 years</td><td style="text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="text-align: center; vertical-align: bottom"> <td colspan="3"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; border-bottom: Black 1pt solid">Number of Shares</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; border-bottom: Black 1pt solid">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 49%; text-align: left; vertical-align: bottom">Outstanding at December 31, 2014  </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: right">13,408,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.148</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Granted  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercised  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(106,600</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.094</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">Cancelled/Expired  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(519,487</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.15</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding at March 31, 2015  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,782,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Granted  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">733,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercised  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(733,333</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.230</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">Cancelled/Expired  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.150</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding at June 30, 2015  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,782,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Granted</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercised</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,288,747</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.094</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">Cancelled/Expired</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(462,769</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.155</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Outstanding at September 30, 2015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,030,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.154</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Exercisable at September 30, 2015  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,559,994</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.154</td><td style="text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Range of Exercise  Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Number Outstanding</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Remaining Contractual Life (Years)</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Intrinsic Value Outstanding Shares</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.09 - $0.27</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">11,030,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6.53</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.154</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,146,763</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>   The following table summarizes information about stock options exercisable at September 30, 2015:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Range of Exercise Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Number Exercisable</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Remaining Contractual Life (Years)</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Intrinsic Value Exercisable Shares</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">0.09 - $0.26</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7,559,994</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5.56</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.154</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">788,144</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="text-align: center; vertical-align: bottom"> <td colspan="3"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid">Number of Shares</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid">Weighted Average Grant Date Fair Value</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 29%; text-align: left; vertical-align: bottom"> Non-Vested at December 31, 2014	</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: right">5,858,535</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">0.146</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Granted	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Vested	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,127,189</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.14</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">  Forfeited	</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(300,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.16</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom"> Non-Vested at March 31, 2015	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,431,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.147</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Granted	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">733,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">  Vested	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(863,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.14</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">  Forfeited	</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom"> Non-Vested at June 30, 2015	</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,301,034</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.152</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">     Granted</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">     Vested</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(496,975</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.189</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">     Forfeited.</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(333,332</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">0.18</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">Non-Vested at September 30, 2015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,470,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.155</td><td style="text-align: left"> </td></tr> </table>

106600

733333

601055

503158

62500

122034

0.09

0.095

0.28

.095

.09

3020187

4250000

11000000

13000000

16000000

21000000

265382

90487

88528

245644

517921

P2Y2M

392012

43146

0.19

0.094

0.230

0.094

0.0154

0.0168

0.0005

0.0266

1.339

1.9225

0.809

1.9225

P6Y3M P6Y3M P5Y6M P6Y3M

11030721

13408324

12782237

11030721

7559994

0.154

0.148

733333

0.280

-1288747

-733333

-106600

462769

519487

0.155

0.150

0.15

7559994

0.154

0.09

0.27

0.26

P6Y6M

P5Y6M

1146763

788144

3470727

5858535

4301034

4431346

.155

0.146

0.152

0.147

733333

0.280

496975

863645

1127189

0.189

0.14

333332

300000

0.18

0.16

9. Income Taxes   The Company utilizes FASB ASC 740-10, “Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109”. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes, and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, FASB ASC 740-10 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. No adjustments were required upon adoption of FASB ASC 740-10.   The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the fiscal years 2011 through 2014. The Company’s state tax returns are open to audit under the statute of limitations for the fiscal years 2010 through 2014.     The provision for income taxes differs from the amount that would result from applying the federal statutory rate for the periods ended September 30, 2015 and 2014 as follows:     <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30,  2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30,  2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Statutory regular federal income benefit rate</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">34.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">34.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State income taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.7</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.3</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(36.7</td><td style="padding-bottom: 1pt; text-align: left">%)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(39.3</td><td style="padding-bottom: 1pt; text-align: left">%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left">%</td></tr> </table>   In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of sufficient future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize some portion or all of the benefits of these deductible differences. The Company’s glove business generally shows an increase in sales during the third and fourth quarters due primarily to an increase in the sale of the winter glove line during this period. The Company typically generates 55% - 65% of the glove net sales during these months. The change in valuation allowance is affected by the seasonality of the business.   As of September 30, 2015, the Company had unused federal and states net operating loss carryforwards available to offset future taxable income of approximately $4.1 million and $5.4 million, respectively, that expire between 2015 and 2026.

0.340

0.027

0.053

-0.367

-0.393

4238141

5364801

10. Commitments and Contingencies    The Company entered into a five-year lease with one option to renew for an additional five years for a corporate office and warehouse lease commencing in July 2006. The Company exercised its five year option to renew this lease commencing in July 2011. The facility is located in El Segundo, California. As part of this renewal process we reduced our square footage by approximately 1,700 square feet of unneeded warehouse space in exchange for six months of rent concessions and approximately $40,000 for tenant improvements. Rent expense for this facility for the three months and nine months ended September 30, 2015 was $2,032 and $4,063, respectively. Rent expense for this facility for the three months and nine months ended September 30, 2014 was $40,716 and $127,778, respectively. The Company has sublet this facility for the remainder of its lease term as the Company relocated to Texas.   On June 11, 2014, the Company entered into a 42 month lease for a new corporate office facility in Farmers Branch, Texas, commencing in the third quarter of 2014. The Company relocated its corporate headquarters to Texas in the third quarter of 2014. This new facility is approximately 13,026 square feet and the Company has negotiated six months of rent abatement. The monthly base rent is $7,653 plus $3,449 for common area operating expenses. A security deposit of one month’s rent has been made in the amount of $11,102. As part of this process, we were granted $60,000 for tenant improvements. Rent expense attributable to this facility for the three months and nine months ended September 30, 2015 was $24,263 and $72,788, respectively.   The Company has various non-cancelable operating leases for office equipment expiring through August, 2018. Equipment lease expense charged to operations under these leases was $3,626 and $4,598 for the three months ended September 30, 2015 and 2014, respectively. Equipment lease expense charged to operations under these leases was $11,468 and $10,200 for the nine months ended September 30, 2015 and 2014, respectively.   Future minimum rental commitments under these non-cancelable operating leases for years ending December 31 are as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Year</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Facilities</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Equipment</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Total</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: left; vertical-align: bottom">2015</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 19%; text-align: right">65,741</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 19%; text-align: right">2,695</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 19%; text-align: right">68,436</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">181,609</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,748</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106,291</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">2018</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,775</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,950</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">360,576</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,849</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">388,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   Ironclad California executed a Consulting Agreement with Eduard Albert Jaeger, its founder and former CEO, effective in February 18, 2014. Pursuant to the terms of this two year Consulting Agreement, Mr. Jaeger would be paid an initial base fee of $225,000 for the first year of the agreement and a base fee of $150,000 for the second year of the agreement. In addition, the Company would reimburse Mr. Jaeger for 100% of the premiums for COBRA coverage for himself and his family for the first 12 months of the agreement. The Company would also reimburse Mr. Jaeger for any travel and lodging expense incurred while rendering services to the Company. The total expense recognized in the three months ended September 30, 2015 and 2014 for Mr. Jaeger’s fees and COBRA was $60,091 and $48,741, respectively. The total expense recognized in the nine months ended September 30, 2015 and 2014 for Mr. Jaeger’s fees and COBRA was $184,225 and $197,294, respectively.

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Year</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Facilities</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Equipment</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Total</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: left; vertical-align: bottom">2015</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 19%; text-align: right">65,741</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 19%; text-align: right">2,695</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 19%; text-align: right">68,436</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">181,609</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,748</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106,291</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: left; vertical-align: bottom">2018</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,775</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,950</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">360,576</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,849</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">388,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

68436

65741

2695

191748

181609

10139

106291

97051

9240

21950

16175

5775

388425

360576

27849

7653 3449

24263

72788

2032

4063

40716

127778

11468

3626

4598

10200

184225 60091 48741 197294

60000

40000

11102

11. Subsequent Events   The Company evaluated subsequent events through November 13, 2015, the date of issuance of the condensed consolidated financial statements for the three and nine months ended September 30, 2015.   As the Company reported in its Form 8-K filed on November 12, 2015, effective November 6, 2015, the Company terminated its Exclusive License and Distributorship Agreement dated January 6, 2009, as amended on January 27, 2015, with ORR Safety Corporation (the “Distributorship Agreement”), for the reasons stated therein.  The Company also terminated its Sub-Distributorship Agreement dated July 22, 2010, as amended on January 27, 2015, with ORR, concurrent with its termination of the Distributorship Agreement.   On September 28, 2015 Ironclad filed suit in Dallas County state court in Texas against ORR Safety alleging breach of the Distributorship Agreement, and seeking damages and a declaration of rights.   On October 23, 2015, ORR removed the Texas state court lawsuit to the US District Court in Dallas, and filed an answer to the complaint generally denying all of the Company’s claims, and additionally filing a counterclaim. The Company believes the counterclaims to be without merit.

EX-101.SCH 7 icpw-20150930.xsd XBRL SCHEMA FILE 00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Balance Sheets (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Statements of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000006 - Disclosure - 1. Description of Business link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - 2. Accounting Policies link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - 3. Inventory link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - 4. Property and Equipment link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - 5. Trademarks and Patents link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - 6. Accounts Payable and Accrued Expenses link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - 7. Bank Lines of Credit link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - 8. Equity Transactions link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - 9. Income Taxes link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - 10. Commitments and Contingencies link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - 11. Subsequent Events link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - 2. Accounting Policies (Policies) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - 2. Accounting Policies (Tables) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - 3. Inventory (Tables) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - 4. Property and Equipment (Tables) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - 5. Trademarks and Patents (Tables) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - 6. Accounts Payable and Accrued Expenses (Tables) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - 8. Equity Transactions (Tables) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - 9. Income Taxes (Tables) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - 10. Commitments and Contingencies (Tables) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - 1. Description of Business (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000027 - Disclosure - 2. Accounting Policies - Accounts Receivable (Details) link:presentationLink link:calculationLink link:definitionLink 00000028 - Disclosure - 2. Accounting Policies - Revenue Disclosures (Details) link:presentationLink link:calculationLink link:definitionLink 00000029 - Disclosure - 2. Accounting Policies - Reserve for Product and Warranty Returns (Details) link:presentationLink link:calculationLink link:definitionLink 00000030 - Disclosure - 2. Accounting Policies - Earnings (Loss) Per Share (Details) link:presentationLink link:calculationLink link:definitionLink 00000031 - Disclosure - 2. Accounting Policies - Earnings Per Share, Anti-Dilutive Common Shares (Details) link:presentationLink link:calculationLink link:definitionLink 00000032 - Disclosure - 2. Accounting Policies (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000033 - Disclosure - 3. Inventory - Inventory (Details) link:presentationLink link:calculationLink link:definitionLink 00000034 - Disclosure - 3. Inventory (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000035 - Disclosure - 4. Property and Equipment - Property and Equipment (Details) link:presentationLink link:calculationLink link:definitionLink 00000036 - Disclosure - 4. Property and Equipment (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000037 - Disclosure - 5. Trademarks and Patents - Trademarks and Patents (Details) link:presentationLink link:calculationLink link:definitionLink 00000038 - Disclosure - 5. Trademarks and Patents (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000039 - Disclosure - 6. Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Details) link:presentationLink link:calculationLink link:definitionLink 00000040 - Disclosure - 7. Bank Lines of Credit (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000041 - Disclosure - 8. Equity Transactions - Warrant Activity (Details) link:presentationLink link:calculationLink link:definitionLink 00000042 - Disclosure - 8. Equity Transactions - Fair Value of Stock Options - Assumptions Used (Details) link:presentationLink link:calculationLink link:definitionLink 00000043 - Disclosure - 8. Equity Transactions - Stock Option Activity (Details) link:presentationLink link:calculationLink link:definitionLink 00000044 - Disclosure - 8. Equity Transactions - Stock Options Outstanding (Details) link:presentationLink link:calculationLink link:definitionLink 00000045 - Disclosure - 8. Equity Transactions - Non-Vested Stock Options (Details) link:presentationLink link:calculationLink link:definitionLink 00000046 - Disclosure - 8. Equity Transactions (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000047 - Disclosure - 9. Income Taxes - Income Taxes (Details) link:presentationLink link:calculationLink link:definitionLink 00000048 - Disclosure - 9. Income Taxes (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000049 - Disclosure - 10. Commitments and Contingencies - Commitments and Contingencies (Details) link:presentationLink link:calculationLink link:definitionLink 00000050 - Disclosure - 10. Commitments and Contingencies (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 8 icpw-20150930_cal.xml XBRL CALCULATION FILE EX-101.DEF 9 icpw-20150930_def.xml XBRL DEFINITION FILE EX-101.LAB 10 icpw-20150930_lab.xml XBRL LABEL FILE U.S. Trademarks Finite-Lived Intangible Assets by Major Class [Axis] In Use U.S. Trademarks U.S. Trademarks Pending Registration International Trademarks International Trademarks Pending Copyright Marks Customer Concentration Risk [Member] Concentration Risk Benchmark [Axis] Supplier Concentration Risk [Member] Geographic Distribution, Domestic [Member] Geographic Distribution [Axis] Gloves Segments [Axis] Geographic Distribution, International [Member] Apparel Computer equipment and software Property, Plant and Equipment, Type [Axis] Office furniture and equipment Leasehold Improvements Trademarks Indefinite-lived Intangible Assets [Axis] Patents Minimum [Member] Range [Axis] Maximum [Member] Options Outstanding Option Indexed to Issuer's Equity [Axis] Options Exercisable Internal Revenue Service (IRS) [Member] Income Tax Authority [Axis] State and Local Facilities Other Commitments [Axis] Equipment Corporate Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS CURRENT ASSETS Cash and cash equivalents Accounts receivable, net of allowance for doubtful accounts of $30,000 and $30,000 Inventory, net of reserve of $547,800 and $547,800 Deposits on inventory Prepaid and other assets Deferred tax assets - current Total current assets PROPERTY AND EQUIPMENT Computer equipment and software Office equipment and furniture Leasehold improvements Less: accumulated depreciation Total property and equipment, net Trademarks and patents, net of accumulated amortization of $65,711 and $60,945 Deposits Deferred tax assets - long term Total other assets Total Assets LIABILITIES AND STOCKHOLDERS' EQUITY LIABILITIES CURRENT LIABILITIES Accounts payable and accrued expenses Line of credit Total current liabilities Total Liabilities STOCKHOLDERS' EQUITY Common stock, $.001 par value; 172,744,750 shares authorized; 82,937,309 and 80,808,629 shares issued and outstanding at September 30, 2015 and December 31, 2014, respectively Additional paid-in capital Accumulated deficit Total Stockholders' Equity Total Liabilities and Stockholders' Equity Allowance for doubtful accounts (in Dollars) Inventory reserve (in Dollars) Accumulated amortization, trademarks (in Dollars) Common stock, par value (in Dollars per share) Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] REVENUES Net sales COST OF SALES Cost of sales GROSS PROFIT OPERATING EXPENSES General and administrative Sales and marketing Research and development Purchasing, warehousing and distribution Depreciation and amortization Total operating expenses LOSS FROM OPERATIONS OTHER INCOME (EXPENSE) Interest expense Interest income Other income, net Gain on disposition of equipment Total other income (expense) NET LOSS BEFORE PROVISION FOR INCOME TAXES BENEFIT FROM INCOME TAXES NET LOSS NET LOSS PER COMMON SHARE Basic Diluted WEIGHTED AVERAGE COMMON SHARES OUTSTANDING Basic Diluted Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES Net loss Adjustments to reconcile net loss to net cash flows (used) provided by operating activities: Depreciation Amortization Stock option expense Changes in operating assets and liabilities: Accounts receivable Inventory Deposits on inventory Prepaid and other Accounts payable and accrued expenses Net cash flows (used) provided by operating activities CASH FLOWS FROM INVESTING ACTIVITIES Property, plant and equipment purchased Proceeds from sale of assets Investment in trademarks Net cash flows used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from issuance of common stock Proceeds from bank line of credit Payments to bank line of credit Net cash flows provided (used) by financing activities NET DECREASE IN CASH CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD CASH AND CASH EQUIVALENTS END OF PERIOD SUPPLEMENTAL DISCLOSURES Interest paid in cash Accounting Policies [Abstract] 1. Description of Business 2. Accounting Policies Inventory Disclosure [Abstract] 3. Inventory Property, Plant and Equipment [Abstract] 4. Property and Equipment Goodwill and Intangible Assets Disclosure [Abstract] 5. Trademarks and Patents Payables and Accruals [Abstract] 6. Accounts Payable and Accrued Expenses Debt Disclosure [Abstract] 7. Bank Lines of Credit Equity [Abstract] 8. Equity Transactions Income Tax Disclosure [Abstract] 9. Income Taxes Commitments and Contingencies Disclosure [Abstract] 10. Commitments and Contingencies Subsequent Events [Abstract] 11. Subsequent Events Basis of Presentation Basis of Consolidation Use of Estimates Cash and Cash Equivalents Accounts Receivable Inventory Property and Equipment Trademarks Long-Lived Asset Impairment Operating Segment Reporting Revenue Recognition Revenue Disclosures Cost of Goods Sold Product and Warranty Returns, Allowances and Adjustments Advertising and Marketing Shipping and Handling Costs Customer Concentrations Supplier Concentrations Stock Based Compensation Earnings (Loss) Per Share Income Taxes EX-101.PRE 11 icpw-20150930_pre.xml XBRL PRESENTATION FILE XML 12 R39.htm IDEA: XBRL DOCUMENT

6. Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Accounts payable	$ 1,268,492	$ 1,770,620
Accrued rebates and co-op	122,400	202,805
Customer deposits	50,784	167,410
Accrued returns reserve	75,000	75,000
Accrued expenses - other	490,301	373,788
Total accounts payable and accrued expenses	$ 2,006,977	$ 2,589,623

XML 13 R48.htm IDEA: XBRL DOCUMENT

9. Income Taxes (Details Narrative)	Sep. 30, 2015 USD ($)
Internal Revenue Service (IRS) [Member]
Net Operating Loss Carryforwards	$ 4,238,141
State and Local
Net Operating Loss Carryforwards	$ 5,364,801

EXCEL 14 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0````(`!MP<$<`.,`1Z`$``!L?```3````6T-O;G1E;G1?5'EP97-= M+GAM;,V9S4[C,!2%7Z7*=M2X_@&&$64SS!:0X`5,J[O.G(ZE@[3T-6%BY8G?)M M6#*OFY5>$A.SV3%KW)!H2--4>E3G9U=K"L&T-/F]%4KO>:6][TVCDW$#6P_M M3M>I6RQ,0ZUK[FU>4J=L33^R7DVN=4B7VN86;-.S4=@>>5UT]CV&T0?2;>R( MDNWKF!Y[BOO\M\J+\P4M]'V?/F7\_.[J0/U8$SOCGZW^;'*7F'^;5UF-'W+8 M7?BO9,:6H?EA^6Y%N?_BL^R\Q+7M+X)^,#L&ZX.-J9QKJ\VP;U0/+JSNG%M] MYS:A\E0MM5,?=TKA`'S(LA0?\*#H=J+U)(<]W M_[?QMN!P.O9*5C?^)GS\!4$L# M!!0````(`!MP<$=(=07NQ0```"L"```+````7W)E;',O+G)E;'.MDLMNPD`, M17\EFGUQ2B46$6'%AAU"_(`[XSR4S'CD,2+]^X[8@,)#K<32KWN/KKP.J:P. M-*+V'%+7QU1,?@RIROW:=*JQ`DBV(X]IP9%"GC8L'C67TD)$.V!+L"S+%4EK0VTPAGEN&;>5ADZ3SXB?078VZ:WM*6[13@2=&AXD7U(V8#$NTIO8+Z>@"%,;X[)9J4 M@B,WHX*[O]C\`E!+`P04````"``;<'!'1D'2C-T!``"S'@``&@```'AL+U]R M96QS+W=OD##0Y_JU8]X;/-AZ%-W&-/B MS^G8I]5\?UUU.8^K$-*FBZGNV$ZM7F^G/9A;#>O[3X&K>MEF"[G M5(\/'V2K7XV4[[F-?5[V%Z35V,.87S26[F!>;';V/\SO+#;G?8 MQ*=A\^L4^_Q%1?BW0!7*05H.4DJ0E8.,$N3E(*<$->6@AA*T+`B.$G1?#KJG!$D-9*PY20AKCM8"N!:.UP+`%H[8`L@6CMD"T!:.V@+8 M%H[;`N`6CMP"Z!:.W0+P%H[>"O16CMX*]%;2MS;ZV.;HK4!OY>BM0&_EZ*U` M;^7HK4!OY>BM0&_EZ*U`;^7HK4!OY>AM0&_CZ&U`;^/H;4!O(^V5H,T2CMX& M]#:.W@;T-H[>!O0VCMX&]#:.W@;T-H[>!O0VCMX.]':.W@[T=H[>#O1VCMX. M]';27C?:[.;H[4!OY^CM0&_GZ.U`;^?H[4!OY^CM0&_GZ-T`O1N.WLV%WJEK MI[A]R=.AWZ=KU_PW'!9=X)WRVS%>/^4\%39<:)WGE6(X'Z_^-CM/_1L2/OV? M?GP'4$L#!!0````(`!MP<$?W"RP5*@,``!<-```0````9&]C4')O<',O87!P M+GAM;+U7P7+:,!#]%0VG]H!-"*0-0SR3$#+M3)HPA21G15Y`$R,YDDRA7]^5 M#-10X:(>RDE>O:?=?;O:$7VA6[V1DCDHPT&3U2(3NH?&J\;BS?]E$_D+3509>UOE*?/J8(4G>Z=OC,ZS)$IB1:E.FI?G7 M*J62V:+KYPG&IQODE6JPRZO&DBI.A6D0S7_B9[M1NBVM;IWEVJCD1:HW/0

U3+C)0#].1U29_R2%RVDK1+?5 MJ&2_/8)0D9*A,-B.Y*LH76'QJI+L5CD^F MT%R`UEYX.R+7C,D"91(S,I)XR7$J>*'G$.@417@E^)31&ZH>"/W-GVG M((X&[H_F<^3"Q<@Q**$I<\7Q0B^M#DPN@$SHZHA69ZV(X&1;<%.6SX8ZD$YD M$(S[.5BZ+7U)"VN`&DYM M&[3;`:6MS^>@QO7@VF*WNX'7E'RX!7^/'BEA=G06V,FE&>_7UPX>F5EG:L$UI_&ULS9--4\(P$(;_BM-[20/"(5-Z4,>3S#@CCHZWF"P0:3XF6:;TWQM" M:46\[[[+O9I!2.">OAV5L''A6$F[VN36#"S;,-HF.$!+$!S<,H5IB8 M7%FO.<;0KXGC8LO70,9%,2,:D$N.G!R`N>N)655*P80'CM9W>"EZO-OY.L&D M(%"#!H.!T!$E6?5JML8VIB2#OBJCXYH'7%BI5@KD73N47:9B9P2OPU$.LF^? M_O[I(65(UE7N@^JKFJ89-9-4%P>FY'WQ])+.)E7;J_#:Y M?U@^9M6XH-.OJOH&4$L#!!0````(`!MP<$>97)PC$`8``)PG```3````>&PO=&AE M;64O=&AE;64Q+GAM;.U:6W/:.!1^[Z_0>&?V;0O&-H&VM!-S:7;;M)F$[4X? MA1%8C6QY9)&$?[]'-A#+E@WMDDVZFSP$+.G[SD5'Y^@X>?/N+F+HAHB4\GA@ MV2_;UKNW+][@5S(D$4$P&:>O\,`*I4Q>M5II`,,X?+&A`T%116F]?(+3E'S/X%/F7/Z3H=,H%N,!M8('_.;Z?D3EJ(X53"Q,!J9S]6:\?1 MTDB`@LE]E`6Z2?:CTQ4(,@T[.IU8SG9\]L3MGXS*VG0T;1K@X_%X.+;+THMP M'`3@4;N>PIWT;+^D00FTHVG09-CVVJZ1IJJ-4T_3]WW?ZYMHG`J-6T_3:W?= MTXZ)QJW0>`V^\4^'PZZ)QJO0=.MI)B?]KFNDZ19H0D;CZWH2%;7E0-,@`%AP M=M;,T@.67BGZ=90:V1V[W4%<\%CN.8D1_L;%!-9ITAF6-$9RG9`%#@`WQ-%, M4'RO0;:*X,*2TER0UL\IM5`:")K(@?5'@B'%W*_]]9>[R:0S>IU].LYKE']I MJP&G[;N;SY/\<^CDGZ>3UTU"SG"\+`GQ^R-;88C'(CN]WV6'WV3T=N(]>IP+,BUY1&)$6?R"VZ MY!$XM4D-,A,_")V&F&I0'`*D"3&6H8;XM,:L$>`3?;>^",C?C8CWJV^:/5>A M6$G:A/@01AKBG'/F<]%L^P>E1M'V5;SOX%^9PU"AR1&QT"9QNS1B&$:;OP'J\DCIJMPA$K0CYB&38: MC MFED)O816:I^JAS0^J!XR"@7QN1X^Y7IX"C>6QKQ0KH)[`?_1VC?"J_B"P#E_ M+GW/I>^Y]#VATK\>WZV22$KYI9+2,6D$N!LT$DN/R+RO`JQ`GH9%LE" M0AMNZ5/U2I77Y:^Y*+@\6^3IKZ%T/BS/^3Q?Y[3-"S-#MW)+ZK:4OK4F.$KT ML@'37[]EUVY".E,%.70[@:0KX#;;J=W#HXGIB1N0K3 M4I!OP_GIQ7@:XCG9!+E]F%=MY]C1T?OGP5&PH^\\EAW'B/*B(>ZAAIC/PT.' M>7M?F&>5QE`T%&ULK"0L1K=@N-?Q+!3@9&`MH`>#KU$"\E)58#%;Q@,KD*)\ M3(Q%Z'#GEUQ?X]&2X]NF9;5NKREW&6TB4CG":9@39ZO*WF6QP54=SU5;\K"^ M:CVT%4[/_EFMR)\,$4X6"Q)(8Y07IDJB\QE3ON>;G*YZ(G;ZEW?! M8/+]<,E'#^4[YU_T74.N?O;=X_INDSM(3)QYQ1$!=$4"(Y4U#VT%SU&\Z.9X!ZSAW.;>KC"1:S_6-8>^3+?.7#;.MX#7N83 M+$.D?L%]BHJ`$:MBOKJO3_DEG#NT>_&!()O\UMND]MW@#'S4JUJE9"L1/TL' M?!^2!F.,6_0T7X\48JVFL:W&VC$,>8!8\PRA9CC?AT6:&C/5BZPYC0IO0=5` MY3_;U`UH]@TT')$%7C&9MC:CY$X*/-S^[PVPPL2.X>V+OP%02P,$%`````@` M&W!P1W,VX!A,`@``>@H```T```!X;"]S='EL97,N>&ULS59;:]LP%/XK0AFC MA1';*4UI:QM&(3#8RJ!YZ%N1;=D6Z.+)5U!$NEJAO/J],2,U1/186Y7LF%9$CIJ2R\NI(89;79 MQ*@W\_VYQQ#A,`YYPQ9,U2`5#5<1O!@@X/;?B0Q'\.GLZY]&J-LOP(V3;Y.) M_W1^NXN?V85S"!S'CRR"P?P2>B\GG?K^?F*SN$,^?R7Y_[AWJ*\,M==XB21!(#YH@1NG;PS`#V M[CH_1KB0-K:+L!MGZH^19)%$T.]^+P^7C.QV,,+J\)79KQ/NR/S8JCE"P@F28QK;IY4V_[S2WJ>F3E'MUV]4 MYG6-8:/[;/6>`05)0Z@BO)>`S&OAWLBF6VUA[#N:,VO'EF-7%4KT0W`KBB;+ M<(X:JGZ3E5!V,8*C_=/(#^:#UW*@B.!H_\(9:=BU53"^-N-_4$L#!!0````( M`!MP<$=XH5B6800``)T0```/````>&PO=V]R:V)O;VLN>&ULE9==<]LH%(;_ M"J.K[H4_A+#S,75G-E^[F6E33^--KXF,8R82J("FEFR=JXZ'8ULOA8EMT-=">6?K;0IN?.WYF&D M5RN9BPN=UZ50;D3'X^G(B(([J95=R\HF6YH]A&8K(_C2KH5P9='"2BY5\NFC M/5W)0MP)8SV8\*JZX:68)<]%0@INW>52.K&<)%9"5M)8=QNFV_RSE$J6\F<8 MM[^S:_WTKS;RIU:.%[>YT471]`H/FD[^#?97BQ^CDWGGCX[??PN9F"73L0=N MI)7WLI#N998TUX4(,QF]F4H3_M]71#7!>4TQX6I)+I7S%'*MVN3YT(0Q^#]? M+YL7FU/I+\SU,FU#A:`S7G"5"]+,P)(/_RE>-\GZ"Q@4&/1]QIP;/[2U:`*` MG`PXV2[GUOF,A%E9HE?D:R5,*^YV5`!B`&+O@4#LF% ML+F151A(@)W55BIA+3"FP)CN,NB0_)WGNO9)4@]DK@N92X']CZ#_T6[_;.@S MN_&3T>8%>AU#K^/=7FQ(YL:O:>/%:!SY4T:HU[C74-RC>:6F`JTHZI$56/AN2,JT?R.22@ M2:P17E5$H*AIQ-3C81,('Q,_,V5#9?!^(0$532..GH1LY+H49,&?.VE,4>G%O*WOK?A1AR)PN7F;%G0R/5A* MOW3;*T2AGFG$SS[4(N3:XO)/T=DT(BVJ'@6@L6E$V5[K6QJ6-!271L3MM7\7 MA>+2B+A[UP"EB.I4VH,%CL6*HLGT?9.C#%2:_JG2=((H5)K^4:DE'RX$KG** M@K#`;1*'F-*)Y+^J2&R5Q@AEJ MGD4TWXO*4D2AYEE$\[Y"X+/'98'E*4/-LXCFG4(PP*+0P!#5V5-$-._6E.U8 MR`TW87.QP4J7H>U9Q/;^ZC((#Q"%MF<1V_<4JC!$1*'M6<3V_D(U"`\0A;9G M$=OWU+RWHT+;LXCM>VM>=H(HM#V+V-[SW7]-)FX+T786L;VG?`[(]^`#+AR& MMK.([;VH*RX-N4,4VLX.+^H#B[K1:G"' M"X>A[2QB>]]7:[?Y\7_9'9KYAE.$W;YC7^-):'([;_:7?+;!)V M5.'^BS]VSY)P-O;'X+HHSGW;5_59\^8$V9)?#]6?_@=02P,$%`````@`&W!P M1V-Q>'-N`@``P`@``!@```!X;"]W;W)K$OK,28^Y]-'7+]G[)>;<+`G8I<8/8"^EP*^[<"&T0%T-Z#UA',;HJ M4U,',`S3H$%5ZQ>YFGNE14X>O*Y:_$H]]F@:1/\<<4WZO0_\<>*MNI=<3@1% M'DR^:]7@EE6D]2B^[?T#V)U`*B5*\;/"/3.N/9G\F9!W.?A^W?NAS`'7^,)E M""1.3WS"=2TC"?+O(>@G4QK-ZS'Z5[5A[5WQ#CYJ_ MD?X;'M:0R(`74C-U]"X/QDDS6GRO01_Z7+7JW.L[,1AL;@,<#'`R1/\W1(,A MF@P@5BO5F:EU?4$<%3DEO<F#6-$R=7Y=!TPYOYY\= M'1@-H\'TKAHI\R[DT7+=+Z;9J5D?H&HXG_(B[]`=_T#T7K7,.Q,NVI;J,3=" M.!9IA"\BG5+\3DR#&M^XO,QDGKK!Z@$GW?B_,/VT%'\!4$L#!!0````(`!MP M<$&PO=V]R:W-H965T&ULG9C; M;N,V$(9?Q?#]KL@AAR(#Q\!:1=%>%%CL17NMQ$QLK&2YDA)OW[[4P=XA0<7$ M(D!T\#_#GT/R$Z7-I6F_=P=K^]6/NCIUC^M#WY\?LJQ[/MBZ[#XW9WMRO[PT M;5WV[K)]S;IS:\O]&%17&3"FLKH\GM;;S7CO:[O=-&]]=3S9K^VJ>ZOKLOUO M9ZOF\KCFZ^N-;\?70S_. MG*\&\T]-\WVX^'/_N&:#!UO9YWY(4;K#NRUL50V97,O_SDE_MCD$TO-K]M_' M[CK[3V5GBZ;ZY[CO#\XM6Z_V]J5\J_IOS>4/._0 M]:HN?TS'XVD\7J9?-)O#X@$P!\`M@,L/`\0<((*`;'(V]NNWLB^WF[:YK+IS M.8PV?W#R=DCB,J^Z,5L[E0;[+W(<\L@5&R\R0Q1>$I]$V2N?:C M)N!J8KK\`C3>W(\7UW@YQ0L2+YAO,9\Z,4E.\[XBQ` MQ4#FGY[RA`P\Z!2GM!(ZVJM9,X^ET71FT4[Y.I8KF5!E#J$CRC\1+=]NULP` M,X@Z.AZ%KT-D.J7*(5`Y):J,3K`=IZQT:P],M):%KU,FB:D\A"JG5)5QJG** MRT^YD$K%YZ(O5)(;%`F>0K!R2E89)RNGR!1"&%RPA-[X,I6K!$\&X)^%[4DPDK%L(>0N4MQCG+5",HML-@HZO$U_H M]KL*$Y[<$/(6*&\QSEO`5$_X2YY4.",I<5.>(A`2$B@A,4Y(H.C3;O`7YJ,G M8^XOP4](2*"$Q#@A07LK1+E9QA>FHZ]TUJ5.X#:$C`3*2(PS$BCZ/ND\=Z86 M"N4KA_T4)E!2A)04E)(8IZ3PV,>-T7JA5KX26*Z3WFA$N,,5E)(8?='="7Z7 MW==78GZ?W1GYZ'`N7^U?9?MZ/'6KIZ;OFWK\V/#2-+UU^=AGU]N#+?>WB\J^ M],-I/I1A^M(R7?3-^?KAZ/;U:OL_4$L#!!0````(`!MP<$?!66V>*0(```X' M```8````>&PO=V]R:W-H965T&ULC97=CJ,@',5?Q?@`%3\0 M;:S)C)O-[L4FD[G8O:8MK6907*!U]NT71+O48+LU*1^><_X_,(%B8/Q#U(1( M[[.EG=CYM93]-@C$H28M%AO6DTZ].3'>8JF&_!R(GA-\'$TM#2(`TJ#%3>>7 MQ3CWQLN"721M.O+&/7%I6\S_O!+*AIT?^O/$>W.NI9X(RB*X^8Y-2SK1L,[C MY+3S7\)ME6O%*/C9D$%8?4^S[QG[T(/OQYT/-`*AY"!U`E;-E52$4AVD"O^> M,O^5U$:[/Z=_'5>KZ/=8D(K17\U1U@H6^-Z1G/"%RG6B()T.\,`2&;%S7%RQQ67`V M>*+'^F.'6R7G.D0E>V),XV:[U,J$FKV6,"^"J\Z9)-$H>;4ED4M1W2FRFR10 M]9T0T0QAAB^1Y4_!(^(S"*,I!LE,5`_EZI:5ZVR)`N6Q&99 M;!-,J?$^4+HMPF0DZB_'^)\N=$@75T]?A,?F!^ M;CKA[9E4I^!X9)T8DT3%@8V*K=7E=!M0YG;"#0%```5&0``&````'AL+W=OVK.2*(FQMI5*2K+] M]Y4LV>',4O:@ESA6'G+X2G+=O9SOSLT=_.7MGV]72R:AY=R M7S0WU6MYZ/[R5-7[HNV^UL^+YK4NB\>CT7ZW0"',8E]L#_/5\OCL6[U:5F_M M;GLHO]6SYFV_+^I_U^6N^KB;P_STX/OV^:7M'RQ6R\79[G&[+P_-MCK,ZO+I M;OX5;G,I>N1(_+4M/QKR^ZP/_KZJ?O1?_GB\FXL^AG)7/K2]BZ+[>"\WY6[7 M>^I&_F=T^CEF;TA_/WG_[2BW"_^^:,I-M?M[^]B^=-&*^>RQ?"K>=NWWZN/W MX`\#F\@ M1P/Y::`N&JC10*6.H$<#'8VP&+0?,Y<5;;%:UM7'K'DM^O4$MQU>]TXZS[/F MZ*T>)J3+7=,]?5\9MUR\]WY&!(_(.D`\AV04@3.QZ,9G@\!Y.`(2<^0&V%#" M"C:&JT[R"2>38A8$.%FM#`I5:*&$= MQVT"3EIOD.4RRGDKA$9VW)QR($`Y!7A=H(T$6BI0LP(M'V-9,?-*:>\M9[$-ZG/10O`47WFNKV/\N.IO67SXTF<3BA0?'I\ M,%_:6C[=&>40E>SRPZ8GX+1'9Q+2`R+2UY>N3X'LBER/S$FAA?A<'A4&G/'" M`!MY%G"(TBL+K,00%%H*GZ(18HVT&EC/:P0Z/<;(*8T!)QWPIT(6<,IZ;]C% MDP><]``Z89$"Q@II)7&"5X@TF4XX8+E-P$EINBW/*\1@56BI6']YP(%`@2D' M.C:M+J[$0$NQ8\_- M-:A@-WC0?`79A"!VVP;8T+,`U,XX(UB/>0`:4`9,0JT!':NDY=BQA\-Z9(:A MOH#5=,\'*@-0"7"*/U!CT'G+GZC1T-TQ!TE+]=PTC#4':-?@5(*'N"H#+<] M>X_)0JK;5\"W\R%GC4F9M+@/0-H'Q'7[)`^#\Z#K1.-J>IHY#,]-=$KQ$D/0 M*AUO@?%.%X+=!4$[Y1)DQKT`TE[`([\VY?7MEL!D"4P^Q4PKBNL_TOH?'^2G MB5.I$Z=2)TZE3ISZ?Q,77\>1-@`^H3)B?"%'6EOCSN"4*'HUCO:X'U-$D2_B M1@"'96E8_@N634!:+RR*N,"-35'H$Y22"&PQR$.?UDCO=$*N9%QV MI;BP"D:E4J0J#W[K^%V`\SS#&[SX7W]I_O5\K5X+O\LZN?MH9G=5VU;[8^OE9^JJBV[ MT,5-)^&E+![/7W;E4]O_:GMMPUO[X4M;O9[^"7'^3\CJ/U!+`P04````"``; M<'!'M^J1S24$```C$@``&````'AL+W=O\-MH.T@2`X!!G-(SFJ;7C"2Y4AR>_+WT68WBZ!A7JS% MKXJOMB=*BVM5_VP.SK79K[(X-6^S0]N>7^?S9G-P9=Y\J\[NU/VSJ^HR;[O+ M>C]OSK7+MX-16L=KNWV3N\KOD`&1!_']VU\N88 M6V#M(S1[O@*_K3!>OG,_!OO<7MSLQ6@O_``9HQSU&,6(.0V8%Z&%-#J&6Q,< M@)9&F.>,9!"1)(P2DJZ"D!1Q$*1=CB$ICZI%#2J&6OLH`TKB!YB9$)+B"(!8A.,!7-[02:N#(-&`^)X)`KR7@* M)PPY(>&DHZTW@6ZSS4'K^"A0('`)T@OS,2L>LO(%B\?G8<*,:\E.E0R+<^*$ MO%36I-0_E$"@&A@MR@JHN%DN57Q.*;!/J$B859`A*5\&A8USDOY2TJ`2#XHG M2>+#:X+^MS8:_SH`&@/`$TB%Z@B6D,*H/D*"0(*OD`IY`AED`1DD"@D\FJ$) M=&M\%6]%BE*<)50,0[E%(K<@HHV(0"NF.B6-4X*P8B:%%`:=B$1O(6'`,!1' MY,1%-(,K]%4/T`H9GR^"TQ*1)\P7AN*(1!PA_A1!0?0%1#?S#W+M(T57?F-2 M$A6J(Y)-(L0E&XD\6F&M>M245$B5Z%H@94Y"@40BD!`72/1U3VO4&-]C$=Q+ MMQEC*J4MPPTH$H'$Z)-TA9I.I>4/$J7IC!N5\,#%4'"1""Y&GZ,K]'64"V;# M'>N-$L$!US(E2Z'<(I';>$56Z$LI:F557')#G#$)D\?#;2DGHHL)_1$ M)S&^Y>>^_"FIPLF=7NX(S"H(-W]S[]V[=/5^^";19)OJ&PO=V]R:W-H965T&ULA5/+;MLP$/P5@A\0 M2K*=%(8L($X1M(<"00[MF996$A&2JY"4E?Y]^9`4.PB:B[B[FIF=Y:.N6'/F*U[4-S>X`#:_VG1*.Y\:CIF!P.\B20E69%EMTQQH6E5 MQMJ3J4H#\AOH3D9W.@6;``$FH7%+A?SO``4@8AW_AUUGQO&8B7 M\:+^&*?U[D_;4=)`RT?IGG'Z`?,(NR!8H[3Q2^K1.E0+A1+% MW](J=%RG]&>3S[3/"<5,*%;"MRP:3XVBS>_<\:HT.!$[\'!V^=[#31#QRL1& M-9.F]T:MKYZKO-B5[!R$9DRB'*\P*X)Y]4];%/2:7ES0BZ_IFX6^20XW5PYO MOQ;8+@+;)+#]WX@)<[S&W'UHPB[V5('IXM6QI,91N[2E:W6]G?=%/)-W>%4. MO(-?W'1"6W)"YT\V'D.+Z,";R&YVE/3^_:R)A-:%\,[')EVIE#@ROM+J M'U!+`P04````"``;<'!'&GC^(Z(!``"Q`P``&````'AL+W=O&,"*[:&V M69*_CR]`=JNH><$SPSEGSOA23FA>;`_@R*N2VNYI[]RP8\S6/2ANKW``[?^T M:!1W/C4=LX,!WD22DJS(LANFN-"T*F/MT50ECDX*#8^&V%$I;MX.('':TYPN MA2?1]2X46%6RE=<(!=H*U,1`NZ=W^>ZP#8@(>!8PV;.8!.]'Q)>0_&[V-`L6 M0$+M@@+WRPGN0;RH_XS3>O=';N$>Y1_1N-Z;S2AIH.6C M=$\X_8)YA.L@6*.T\4OJT3I4"X42Q5_3*G18/[GA5&IR('7@XNWSGX2:(>&5BHYI)TWNCUE=/55[?5/6Q3TDEZ%?%,/N!5.?`.'KCIA+;DB,Z?;#R&%M&!-Y%=75/2 M^_>S)A):%\)O/C;I2J7$X;`\D/655N]02P,$%`````@`&W!P1ZRY),NA`0`` ML0,``!@```!X;"]W;W)KE=1V3WOGAAUCMNY!<7N%`VC_IT6CN/.IZ9@=#/`FDI1D>99]8XH+3:LR MUAY-5>+HI-#P:(@=E>+F[P$D3GNZH4OA272]"P56E6SE-4*!M@(U,=#NZ6@7@> M+^IW<5KO_L@MW*+\(QK7>[,9)0VT?)3N":=?,(]P'01KE#9^23U:AVJA4*+X M:UJ%CNN4_A3Y3/N8D,^$?"7\R*+QU"C:_,D=KTJ#$[$##V>WV7FX"2)>F=BH M9M+TWJCUU5.U*;*2G8+0C$F4PP5F13"O_F&+G%[2\S-Z_C6]6.A%`PMH@-O(KNZIJ3W[V=-)+0NA-]];-*52HG#87D@ZRNM_@%0 M2P,$%`````@`&W!P1Y&\9,W8/BY@9'&-R?%K7B MUJ6Z8V;4P)M`4I)E2?*-*2X&6I6A]J2K$B&P6; M]]SRJM0X$S-R?W;IWL&U%W'*Q`0U':=W1HVKGJLTSTMV]D(+)E*.5Y@-P9SZ MARTR>DW/+NC9U_1\I>?187[EL/A:H%@%BBA0?#9BQ!RO,;MW3=C%GBK07;@Z MAM0X#39NZ5;=;N=M%L[D#5Z5(^_@D>M.#(:S]; M(J&U/OSN8AVO5$PLCNL#V5YI]1]02P,$%`````@`&W!P1^_A&Y:B`0``L0,` M`!D```!X;"]W;W)K&ULA5/+;MLP$/P5@A\0RI*= M!(8L($Y0M(<"00[MF996$A&2JY"4E?Y]^9`4NPB:B[B[FIF=Y:.N6'/F*U[4-S>X`#:_VG1*.Y\:CIF!P.\B20E69YEMTQQH6E5QMJS MJ4HQ&3X/V$^!J2'\V!9L$"2*A=4.!^.<,C2!F$?..W6?.C92!>QHOZ MMSBM=W_B%AY1_A:-Z[W9C)(&6CY*]X+3=YA'V`7!&J6-7U*/UJ%:*)0H_IY6 MH>,ZI3^[8J9]3LAG0KX2[K-H/#6*-I^XXU5I<")VX.'L-GL/-T'$*Q,;U4R: MWANUOGJN-L5MR?2VP M702V26#[OQ$3YGB-N?^G";O84P6FBU?'DAI'[=*6KM7U=C[D\4P^X%4Y\`Y^ M`PMH@-O(KO94=+[][,F$EH7PCL?FW2E4N)P6![(^DJKOU!+ M`P04````"``;<'!'7M@?&\9,U8'BY@H'Z-V?!K7B MUJ6Z96;0P.M`4I)E27+#%!<]+8M0>]9E@:.5HH=G33XBO/GFJ#S3Q%D!" M9;T"=\L9[D!*+^0:O\V:'RT]<1LOZ@]A6N?^Q`W81[CV@A5*$[ZD&HU%M5`H4?P]KJ(/ZQ3_Y.E,^YR0S81L)7Q/@O'8*-B\ MYY:7A<:)F('[LTOW#JZ]B%,F)JCI.+TS:ESU7*:['P4[>Z$9$RG'"\R*8$[] MTQ89O:1G&WKV-7VWT'?1X6[;/4^^%L@7@3P*Y/\;,6*.%YC\WR'99D\5Z#9< M'4,J''L;MW2MKK?S-@MG\@$OBX&W\)/K5O2&G-"ZDPW'T"!:<":2JVM*.O=^ MUD1"8WWXS<4Z7JF86!R6![*^TO(O4$L#!!0````(`!MP<$<`9)PMH@$``+$# M```9````>&PO=V]R:W-H965T@R:K:ON"9X9PS9WPI)S2OM@=P MY%U);?>T=V[8,6;K'A2W5SB`]G]:-(H[GYJ.V<$`;R))299GV0^FN-"T*F/M MT50ECDX*#8^&V%$I;OX>0.*TIQNZ%)Y$U[M08%7)5EXC%&@K4!,#[9[>;7:' M(B`BX%G`9,]B$KP?$5]#\KO9TRQ8``FU"PK<+R>X!RF#D&_\-FM^M@S$\WA1 M_QFG]>Z/W,(]RA?1N-Z;S2AIH.6C=$\X_8)YA.L@6*.T\4OJT3I4"X42Q=_3 M*G1JDV1E^P4A&9,HAPN,"N">?4O6^3TDIZ?T?/OZ=N%ODT.MQ<.M]\+ M%(M`D02*_XV8,(=+3/%/$W:VIPI,%Z^.)36.VJ4M7:OK[;S+XYE\PJMRX!W\ MX:83VI(C.G^R\1A:1`?>1'9U34GOW\^:2&A="&]\;-*52HG#87D@ZRNM/@!0 M2P,$%`````@`&W!P1[LJ.F^B`0``L0,``!D```!X;"]W;W)K&ULA5/+;MLP$/P5@A\0RK*<%(8L($X1M(<"00[MF996$A&2JY"4 ME?Y]^9`4.PB:B[B[FIF=Y:.N6'/F*U[4-S>X`#:_VG1 M*.Y\:CIF!P.\B20E69YEMTQQH6E5QMJ3J4H,A`OXT7],4[KW9^XA0>4?T3C>F\VHZ2!EH_2 M/>/T`^81=D&P1FGCE]2C=:@6"B6*OZ55Z+A.Z4^^G6F?$_*9D*^$;UDTGAI% MF]^YXU5I<")VX.'L-GL/-T'$*Q,;U4R:WANUOGJN-L6N9.<@-&,2Y7B%61', MJW_:(J?7]/R"GG]-WR[T;7*XO7)X^[5`L0@42:#XWX@)<[S&W'UHPB[V5('I MXM6QI,91N[2E:W6]G?=Y/)-W>%4.O(-?W'1"6W)"YT\V'D.+Z,";R&YVE/3^ M_:R)A-:%\,[')EVIE#@ROM+J'U!+`P04````"``;<'!'Y.NDX*,!``"Q M`P``&0```'AL+W=O*FRL:&CV]&:S M.^0>$0!/`B9S%A/O_8CX[)._]9XFW@)(J*Q7X&XYP2U(Z85&P6;O[GE9:%Q(F;@_NPV.P?77L0I$Q/4 M=)S>&36N>BHW^77!3EYHQD3*X0*S(IA3_[)%2B_IZ1D]_9Z>+?0L.LPN'/[Z M7B!?!/(HD/]OQ(@Y7&"VR:@V7!U#*AQ[&[=TK:ZW\R8-9_(!+XN! MMW#/=2MZ0XYHWQ-W5S.PL'^6$YM7V`(Z\*:GM@?;.#7O&;-V#XO8&!]#^ M3XM&<>=3TS$[&.!-)"G)BBR[98H+3:LRUIY-5>+HI-#P;(@=E>+F]Q$D3@>: MTZ7P(KK>A0*K2K;R&J%`6X&:&&@/]"[?'[[,9)0VT M?)3N!:<'F$?8!<$:I8U?4H_6H5HHE"C^EE:AXSJE/[MBIGU.*&9"L1*^9M%X M:A1M?N..5Z7!B=B!A[/+]QYN@HA7)C:JF32]-VI]]5SEN[QDYR`T8Q+E>(59 M$_)N^6>B;Y'!SY?`_!+:+P#8);/\V8L(X=7Y<`[>.*F$]J2$SI_LO$86D0'WD1VLZ.D M]^]G322T+H1??&S2E4J)PV%Y(.LKK?X`4$L#!!0````(`!MP<$?00/1;H@$` M`+$#```9````>&PO=V]R:W-H965T6CG-`\ MVQ[`D5U#9;=,<:%I M5<;:HZE*')T4&AX-L:-2W/P]@L3I0#=T*3R)KG>AP*J2K;Q&*-!6H"8&V@.] MV^R/14!$P&\!D[V(2?!^0GP.R<_F0+-@`234+BAPOYSA'J0,0K[QRZSYUC(0 M+^-%_2%.Z]V?N(5[E']$XWIO-J.D@9:/TCWA]`/F$79!L$9IXY?4HW6H%@HE MBK^F5>BX3NE/_FVF?4S(9T*^$KYFT7AJ%&U^YXY7I<&)V(&'L]OL/=P$$:], M;%0S:7IOU/KJN=KLBI*=@]",293C%69%,*_^88N<7M/S"WK^.7V[T+?)X?;* MX>YS@6(1*))`\;\1$^9XC;E]UX1=[*D"T\6K8TF-HW9I2]?J>COO\G@F;_"J M''@'O[CIA+;DA,Z?;#R&%M&!-Y'=["CI_?M9$PFM"^$7'YMTI5+B<%@>R/I* MJW]02P,$%`````@`&W!P1\&)+]O2`@``DPP``!D```!X;"]W;W)K&ULC5==;Z,P$/PKB!]0L!.^*H+4]'2Z>SBIZL/=LYLX"2K@ MG.TTO7]_-B2471GAEP#.[,PZF5F9\BKDNSIQKH//MNG4)CQI?7Z,(K4[\9:I M!W'FG?GF(&3+M'F4QTB=)6?[OJAM(AK':=2RN@NKLE][D54I+KJI._XB`W5I M6R;_;7DCKIN0A/>%U_IXTG8AJLIHK-O7+>]4+;I`\L,F?"*/6YI:2(_X7?.K MFMP'MODW(=[MP\_])HQM#[SA.VTIF+E\\&?>-);)*/^]D7YIVL+I_9W]>[]= MT_X;4_Q9-'_JO3Z9;N,PV/,#NS3Z55Q_\-L>$DNX$XWJ/X/=16G1WDO"H&6? MP[7N^NMU^";);F7N`GHKH&-!'O>-#T)]F]^89E4IQ3509V;_//)HX-*2&.9` M]6QRV+UI5)G5CXHD61E]6*(;9BC9`LR(B`R[4X*&L)Q.RNER^>I>OAHZ7$W5 M:;I,L+X3K`>"-=AB#KM`D$?<",4Z%%"LW#H0M/;066$=$.PL<>M`D$?Z"8X_ M`=G.W#9`(!\?X`E`0+RS&1\`4.[C`SP$"$AX/N,#"/+Q`9X#!(0\G_$!!/GX M`(\"`G*>S_@`@GQ\@*4!#UW.T#""H\?$#Q/*`@ZH7; M!PCDX0.*YP$%42_?B`XGE`0=0+MP\0R,<'>!Y0 M$/5BQ@=3D#DP>^C@>4!30#'C`PC"/H@FA\:6RV-_-E;!3EPZ/9P9Q]7Q_/U$ M^T/G%[PJS^S(?S%YK#L5O`EMCJ[].?,@A.:FB_C![/9DWA#&AX8?M+W-S+T< MSLS#@Q;G^RO`^!Y2_0=02P,$%`````@`&W!P1WPH.(#B`0``104``!D```!X M;"]W;W)K&ULA93;;IPP$(9?Q>(!PF$Y9<4B95-5 M[46E*!?MM1>&@V)C:ILE??OZL!!`2-Q@>YC__V8,=C8R_B$:`(D^*>G$Q6FD M[,^N*XH&*!9/K(=.O:D8IUBJ):]=T7/`I1%1X@:>%[L4MYV39R;VQO.,#9*T M';QQ)`9*,?]W!<+&B^,[4^"]K1NI`VZ>N;.N;"ETHF4=XE!=G!?_?$UUADGX MW<(H%G.D:[\Q]J$7/\N+X^D2@$`AM0-6PQU>@1!MI,!_'YY?2"U`B"69!ZIG`+,F5^PQ+G&6.59R7>;X`R)-I!H"4F>=R'1"A(=0^(-)%X9['>RSDF.(8YV(?H?&.\ M!.:&ULC5/;;IPP$/T5RQ\0S\COOKD>W.DB;<`$FKK%;A;+O`$4GHAU_CWHGEMZ8G[>%7_&J9U[L_K_0\.LSWW?/_Z%^L`D44*/8"R0&J?!QBW=JMOM?`R'R*[PJAQY!S^X[L1@R!FM M.]EP#"VB!6QNU557Y#NM[Z`JM* MMO&:08(R`RJBH3W2^_1P*CPB`'X/,)M=3+SW,^*+3WXV1YIX"R"@MEZ!N^4" M#R"$%W*-7Q?-]Y:>N(]7]<4/P9&ML[LPDE#;1\$O89YQ^PC'#K M!6L4)GQ)/1F+E1IG M8D;NSRX].+CV(DZ9F*"FX_3.J''52Y6E>X^W8]8L2U@IRB$Y>Z`!*S;-VF;(_GW\`,*L(N6"NYNJZFH_B@GUF^D`+'E7 MLC='VED['!@S50>*FQL-#&C4ES_.X'$Z4A3NA2>1=M97V!EP59>+13T1F!/-#1'^I`>3CN/ M"(`7`9/9Q,1[/R.^^>1W?:2)MP`2*NL5N%LN\`A2>B'7^.^L^=G2$[?QHOXS M3.OD<^]G320TUH=W+M;Q2L7$XK`\D/65EA]0 M2P,$%`````@`&W!P1^P&T:2E`0``L0,``!D```!X;"]W;W)K&ULA5/;;IPP$/T5RQ\0`\NVZ8I%RJ:JVH=(41[29R\,8,5FJ&V6 MY._C"Q"VBI07/#.<<^:,+\6$^L5T`):\*MF;(^VL'0Z,F:H#Q'C4QHU)B.P)QJ:([U+#Z?<(P+@6Z6"]R#E%[(-?XW:WZT],1MO*C_"M,Z]V=NX![E7U';SIE-**FAX:.T M3SC]AGF$O1>L4)KP)=5H+*J%0HGBKW$5?5BG^&>?S+3/"=E,R%;";2"PV"C8 M_,DM+PN-$S$#]V>7'AQ<>Q&G3$Q0TW%Z9]2XZJ7,TMN"7;S0C(F4TQ:3K@CF MU#]MD=%K>K9M\35]M]!WT>%NVSU/OA;(%X$\"N17(_ZX'C%B3E>8[/\F;+.G M"G0;KHXA%8Z]C5NZ5M?;>9>%,_F`E\7`6WC@NA6](6>T[F3#,32(%IR)Y&9/ M2>?>SYI(:*P/O[M8QRL5$XO#\D#65UJ^`U!+`P04````"``;<'!'&VB3:=L! M``!%!0``&0```'AL+W=OT>5JIZV#T[,`14&U/;"=VW7_\$@B,D+M@>OI\9V3/YP,6G M;``4^F:TDX>@4:K?8RS+!AB13[R'3O^IN6!$Z:,X8]D+()4E,8JC,-QA1MHN M*'(;>Q=%SB^*MAV\"R0OC!'Q[PB4#X=@$XR!C_;<*!/`18XG7M4RZ&3+.R2@ M/@3/F_TQ,P@+^-/"(&=[9'(_#3H[G%.CT>Z;'+ M,)Z[)[MU@6042)Q`XI48^24ZS-''Q.LFVP>3K2>0+)KXF.VZR>[!9.<)[!9- M?$RZ;I(^F*2>0+9HXF-^K)MD#R;97"`.%TU\S./#P[-WSD"<;3M+5/)+I]PS MGZ+3Q'B.;)_DS/\)N+<=A*=N-+=9ENCYER!3B)\TI?6Z)DV'2C4RFQ3 MO1>NS=U!\7X<6M/D+/X#4$L#!!0````(`!MP<$<&^J&-IP$``+$#```9```` M>&PO=V]R:W-H965T#NIJJZVH]B0OUJ.@!+WI3LS8%V MU@Y[QDS5@>+F"@?HW9\&M>+6I;IE9M#`ZT!2DJ5)\H,I+GI:%J'VK,L"1RM% M#\^:F%$IKO\?0>)TH#NZ%%Y$VUE?8&7!5EXM%/1&8$\T-`=ZO]L?L$)IPI=4H[&H%@HEBK_%5?1AG>*? M+)MI7Q/2F9"NA-LD&(^-@LV?W/*RT#@1,W!_=KN]@VLOXI2)"6HZ3N^,&E<] MEVF6%NSLA69,I!RWF-V*8$[]RQ8IO:2GVQ;?T[.%GD6'V;9[?O>]0+X(Y%$@ MWPK@V7!U#*AQ[&[=TK:ZW\SX-9_(!+XN!M_"; MZU;TAIS0NI,-Q]`@6G`FDJMK2CKW?M9$0F-]>.-B':]43"P.RP-97VGY#E!+ M`P04````"``;<'!'=*SEH:4!``"Q`P``&0```'AL+W=O:>`L@ MH+)>@;OE`O<@A!=RC7_/FA\M/7$;+^H/85KG_LP-W*/XU=>V\$*A0E?4HW&HEPHE$C^'M=>A76*?_)TIGU-2&="NA*^)\%X;!1L M_N"6EX7&B9B!^[/;'1Q<>Q&G3$Q0TW%Z9]2XZJ5,]UG!+EYHQD3*:8O9K0CF MU+]LD=)K>KIM\6_Z?J'OH\/]MGO^'P+9(I!%@>QJQ/QZQ(@Y76-N/S5AFSV5 MH-MP=0RI<%0V;NE:76_G73A$]@$OBX&W\,QUVRM#SFC=R89C:!`M.!/)34Y) MY][/F@AHK`^_N5C'*Q43B\/R0-976OX%4$L#!!0````(`!MP<$?L)F?:$P(` M`/4&```9````>&PO=V]R:W-H965T1`N-^7(1DE-MIO(:JU8"/;LDSF*2).N8 MT[J)RL*MO)5(WSJG\=P`FNGV$H\?"6WVMM%V(RR(>\LXUAT;5 MHD$2+OOH&>\..+4A+N)W#9T:O2-K_BC$NYW\/.^CQ'H`!B=M$=0,=W@!QBS) M*/_MH9^:-G'\_J!_=]LU]H]4P8M@?^JSKHS;)$)GN-`;TV^B^P']'C(+/`FF MW!.=;DH+_DB)$*2[+*B_AN07V,3SF,8_`0$1OZEQ(DFJ:3B<1F M'K!Z`%+O<34!;.(PLTLHG&@F-:!X#U`I/K MD$E%83')1164#QJ2QSD MU75?A4[BUFC?E8;5H<,_$]?6/L/+HJ57^$7EM6X4.@IMFJ/K9!3,8Y[V0 MKZH&T.B-LU;M@UKK;H>Q.M;`J;H3';1FIQ*24VU"><:JDT!/CL09)F&884Z; M-BARM_8LBUQ<-&M:>)9(73BG\M\#,-'O@R@8%UZ:BU(DN7X:H4&#'&8AP5F#5$N$-L)@HV!51=D M=.'#>S+C1R3[6B`>!1(O$,\%PILR-KX,CVD=)B-A^CU,UG#E`A='<1B3KPTE M-X:215\WRT2I-Y3,$GV+0_.LP(U,=UGQ'U!+`P04````"``;<'!'_,,]4F4#``!6#@``&0```'AL+W=OG M)&FW1UGE[2=UDK7^9Z^:*N_T97-(VE,C\]T05)4)1BA+JKRHX^5B&/O>+!?J MW)5%+;\W47NNJKSY]RI+=7F.(9X'?A2'8]@ M4P!U9DC&V@?GUGF7+Q>-ND3M*>^?)WC2>-.+:.6H'=2:\89H[UH]^K[$1"R2 M]UYH8O#`O)I,YD76)@)7(M$)>+/`L3T#-K/P3;`R"8:\.3P4V=P0N9EF.J=) M1K-2C2&OU/((44:9CUM9'`:"W*=OY-;4+AV(X-@';FP0899E M]'&)F5-B9I6('PLP1X`%>,3,5`FCQ.N0164L!:\_)D4H,*_;&Y,2G.&`PKA3 M&+<*2Q\+"$=`!#@CS&HP2S/D?WHLCF>(4[\[)@<``C%,O099("8H)2+`(T!. MC?WGRRB2!$B`*P$!/DW0;!3EW+@CIE$VR`D![%5<6Z"VBE!*N-F6":">&N*F:3+$YD@J1>P8T%8MV7N`AY#MRN#7;; M#O@V@MNWX6[CGA8`P!X9-:T`+-!GU+0"L+E[1C''*`AZ'-PF#G87YP$2;AN' MNWV<3$:9$.<^9A7`K.\RT^((S-[-4K<5)<:BN9+-8=BNM-%6G>MN7`9>1Z]; MHA?<+[J=\5=X6H%G?-UOH89%^H?\5*>7^L.Z?*]4)W76 MZ).V]Z@W>=>+4NZ[_I3UOH_;GO&B4Z=Y%W?=2B[_`U!+`P04````"``;<'!' M%H^#1"D"``#@!@``&0```'AL+W=OVK.3.`&MC:GMA.V_KS^``"*[N<2>X;TW M;RQGG+5JG.I3`+F&1QX MQXJ16E:\!H*\W<3_#RN/=]8()0KF2 M':'4".G"?SO-6TE#'.][]>^V6^U^CR79`ME@'::VF#3V?7\)M7L(5=Q'W;4C,M]> MGM$B:C=!!6&0S$T[7#'#H?#E`=O)S'8RL1TMVDY&A>ZZ'H,^,3V%/>8YG7E. M)Y[CQ=N1/G0['D(5]U'.,AP-`D;$V4Y4"0[\4BOW'QVRP]#>(#-(9OFM'N9N M]MYD\JS!9_(+BW-52[#G2H\I.U-.G"NB[?E/^FA+_=P,`24G9;:I.7,W@5V@ M>-._)\.CEO\'4$L#!!0````(`!MP<$=`N9UGE0(``"4(```9````>&PO=V]R M:W-H965TS@1";N1][ZHI\5K<5F&(+P&GJO#49E`5.31Q-M5#6]E)=J@X_ME^`@6&VH0 M/>!GQ2_2>@Y,[:]"O)G!]]TRC$T)O.9;9128OKWSDM>U$=*)?XV:MY2&:#]? MU;_V;G7UKTSR4M0OU4X==;%Q&.SXGIUK]2PNW_AH`1O!K:AE?PVV9ZE$8GP)$`)\*4QT](1D)R(Z!_$M!(0/^;`8\$/,L0#=[[ MF5LSQ8J\$Y=`GIC93F"AX9T1T*90^PX3-U,`V6%K4PI``G4%Q^PM(&4DI@FB/B`:TQ=&@#?>HH`H02"(AWHU)W5R19 MBN',9&0=@@WO#GW[D<%6G%LU?-93=.IPC]``@``6`8``!D```!X;"]W;W)K&ULC57;CILP$/T5BP]8@[EM(X*T(:G:ATJK?6B?'>($ MM#:FMA.V?U]?@$!$=O,2V\,Y9\X,>))U7+S+BA`%/AAMY-JKE&I7$,JR(@S+ M)]Z21C\Y-EV8>:D4;6O`&"'-?>2[#:Q09A`;]KTLG)'ACO M>\[?S>'G8>WYQ@*AI%1&`>OE0@I"J1'2B?_VFM>4ACC=#^K?;;7:_1Y+4G#Z MISZH2IOU/7`@1WRFZHUW/TA?@G58T M90+J"6@DC'F6"6%/"*^$Z%-"U!.B1S/$/2&^R0!=[;9S6ZQPG@G>`=EB\SD% M*PT71D0K`VG5A'LANG=21R\Y2H,,7HQ0CT$6LYEBDF]+D.T4OA39W1&Y:S,<;(:N6>&T2I1\+1`-`I$3B&;=OC'I*!N' M:5R2P`_]%`5+P&(&])_3$`7)$G#[J.)N!@S3*$[2!UYF?%-D/"LRG&=*79'Q M)%,4!E&RA"H>0FT?0NWNHUQA<')O&!$G.[$D*/FY4>Y+&*/C4'Q!YM[=Q#?! MJ@@6XEL]1-W,N\KG68M/Y!<6I[J18,^5ONWV:AXY5T3;]I^T[TJ/^?%`R5&9 M;6J:[R:?.RC>#G-\_#/)_P-02P,$%`````@`&W!P1Z@11#VV`P``%A$``!D` M``!X;"]W;W)K&ULC9C;,'J'7P20QA M)MADVHO.='K17CL@P%/;HK8)[=O71Z)5UT&Y"%A\>_BU2"NQOJGZ5W.6LG7^ ME$75/+GGMKVL/*_9GV69-9_415;=)T=5EUG;/=8GK[G4,CL,1F7A,4)"K\SR MRMVLA[%O]6:MKFV15_);[337LLSJOUM9J-N32]UYX'M^.K?]@+=9>W>[0U[* MJLE5Y=3R^.0^T]4+(STR$#]R>6NT]TZ?_*M2O_J'+X^IB_Q[LS?4W\_>7P:Y7?JO62,35?S,#^VYRY:XSD$>LVO1?E>W MSW+2$/0.]ZIHAO_._MJTJIQ-7*?,_HRO>36\WL9/PMD,-V"3`;L;T(\-^&3` MWPW\#PW\R<"WC1!,!H%MA'`R"`T#;YRL8:K3K,TVZUK=G.:2]5]`NNKPNG?2 M>7::P5L]5K";[*8;?=NPR%][;[VCB6$#L]694&!(JB/T3GA=`F@6S(41F)X% M%B#1B8B@.3QTLGOLY`4XB1\KX;,2?YQ/#N8S@#&B4>W(5",3D.X/P](/L,5T M?",='Z03PCC!F(ZOQXE)3-%T$AWC/*2"8MY2'8M)P'W4VT['*&&$Q=%C=8&A M+@#J(G2R`RU0N##5B0X%2_70(;KD:J=37%@5+31DA4!6#,.,S!8R`F,2"R:U M8':`B2T$18:@"#B@:)TB;=[\I3KI4""6"A6!A1,O54K'*(VM2A4;RF*@C*&E MBBU*!?UPM%20\=%2029X+$@8@@1P$**E$GJIV%*MA$5!4QV*HJ5*Z12W*Q0E MAK#^E*$IB]!2&5"`ULJ`T/69&A"^L`S(1A8U98$&+M#YVT[0M`G&(D278`(P M2H1/T/Z5`H[Q.#3/#5/9`,>IX-RW4,A,A:`EXUUG.T'SYNS_OS=,[>DQ.";_ M\B&XG+UY'J#@0"`87A^]U=.8VX4R>ST%S5Z@F\C6@&P*8G9="MJNP,\X5.^# M46AW>J%F)Z2@]8C0PH79>RAH/@(_)%#0"SA;ZAD)`!D-1&AN^O,:B<"2(XM[ M&P2#J'=J(=-L1!3L_`(_-!@0WHH`Q,VLY^T-0A3?WB#$+&29[8@*X((_=L', MC9\1BYD!$"=H.6XC]ZO M],^LOP,:XUNZ2B@RGM+5;KRPO[O?K"_927[-ZE->-9'>X/A3RV_=NHWUS':_OXT*K+_"O$_:>0S3]02P,$%`````@`&W!P M1S%#M$"C`0``MP,``!D```!X;"]W;W)K&ULA5/+ M;MLP$/P5@A\02J(4MX8L(%%0M(<"00[MF;96%A$^%)*VTK\O'Y(C!T9[$7>7 M,\-94EM/VKS:`<"A=RF4W>'!N7%+B#T,()F]TR,HO]-K(YGSJ3D2.QI@721) M08HLNR>2<86;.M:>35/KDQ-0>AIAW.\%%[X<7"A0)J:7'@= MEZ`LUPH9Z'?X(=^V-"`BX!>'R:YB%+SOM7X-R8]NA[-@`00<7%!@?CE#"T($ M(7_PVZSY<60@KN-%_5OLUKO?,PNM%K]YYP9O-L.H@YZ=A'O1TW>86ZB"X$$+ M&[_H<+).RX6"D63O:>4JKE/:*1?:;4(Q$XH+(2__2:`S@7XBD.0L]O7$'&MJ MHR=D1Q8>.]]ZN`DB7AG9J&;2=?G.K*^>&YI]JUYCB%J*]0GR( M$&_@IHMB<9'2AV+%SVG^?P&Z")1)@%ZU\?7:Y":UD3`J8C95594TNX5KKW!Y M0>^K\I,ALKKCD1WA)S-'KBS::^>?*]YMK[4#KY;=51@-?HHNB8#>A7#C8Y-^ MK)0X/2YC`0``M`,``!D```!X;"]W M;W)K&ULA5/+;MLP$/P5@A\0ZF''@2$+2%04[:%` MD$-[IJV5183DJB1MI7]?/B15"8ST(NXN9X:SI+8:T;S:'L"1-R6U/=#>N6'/ MF#WUH+B]PP&TW^G0*.Y\:L[,#@9X&TE*LB++[IGB0M.ZBK5G4U=X<5)H>#;$ M7I3BYL\32!P/-*=SX46<>Q<*K*[8PFN%`FT%:F*@.]#'?-^4`1$!/P6,=A63 MX/V(^!J2[^V!9L$"2#BYH,#]?$LJ)4'X@L.0L]O6%.UY7!D=B!QX>.]][N`DB7IG8J&;2=?G. MK*]>ZS+/*G8-0A.FB)BG-::XA6C>(1X6"/,&;KHH9A-RE+A)$1\AVLWO(LENPYA-8EI/= MG=Y<-`(```D'```9````>&PO=V]R:W-H965T1,\[\^*U/E7:3D1% M'MWC#G7+.U6++I#\N`V_QILR!E8R*'[7_*J\::R3R?QW,OW(:0/=_LW]^U"NP=\QQ4O1_*D/NC*T(`P._,C.C7X5 MUQ]\J@%;P[UHU/`-]F>E17L+"8.6O8]MW0WM=?R3QE/8RE@'.?1Q1I- MFF30/+N:9$E1>HKL+HD,P")%Z.?!(P]T\GQ)(2*$+NE*3T=03#%9Q9//]GLJASBL&VZ">S%MWC#.R6(\GPQAD#^#0&0[UL(I0#-D"+GTNK9B?]B\E1W*M@);>Z_X;(Z"J&Y<0-/9J$J\R[=!PT_ M:MM-[0J.-_4XT**_/3SWUZ_X#U!+`P04````"``;<'!'3G:!G@`"``!S!0`` M&0```'AL+W=O"# MT5:N@EJI;@FA/-2$8?G`.]+J-Q47#"M]%">GM@O.\Y?S>''\=5$!H+A)*#,@I8+Q>R(90:(9WXSZ!Y36F( M_GY4?[;5:O=[+,F&T]_-4=7:;!B`(ZGPF:HWWK^0H834"!XXE?8)#F>I.!LI M`6#XPZU-:]?>O4FS@39/0`,!380ISSPA'@CQE9!\24@&0O*_&=*!D-YE@*YV MV[DM5K@L!.^![+"Y3M%2PX41T0$O1FC`((M9^YCL M<0ZR]2'1A(#:P*P+%-QF0!X=S278^(@\G/7PKD*3K-BR=DKN1=?!TM-]%,?*OGBQL'5_FRZ/") M_,3BU+02[+G2/X*]M17GBFC;X8/N<:TGX'2@I%)FFYOFNZ'@#HIWXXB;YFSY M#U!+`P04````"``;<'!'/E?NH/^\-;]7)K[3NC@"H2\4:JIY$QUKS MI12RH=H,Y16H3C):.%/#`0J"T;OTL=7,O,DO%3?.Z92_24[>FH?+?,^.B M/_G0GR9>ZVNE[03(4O#P%77#6E6+UI.L//E?X3$G5N$$OVO6JUG?L^QG(=[L MX&=Q\@.+P#B[:)M`37-G.>/C* MP`:^5["2WKA^%?T/-I80V<"+X,K]>I>;TJ*9++[7T/>AK5O7]L,7`D?;M@&- M!O0PP/!3`QX->&4``YFKZQO5-$NEZ#W54?MGPZ.12QMBDCWETN2P7:8R96;O M&8:'%-QMT*A!3O,\UZ`M1;Y0)`\),`";%&BB"`<*-*=`P7(-,E`,FM9IOL01 M@7!+EB]EP2&,]G'P"@J(Y:$Q(%&[6LY0E)#GLX\0KG'B!@_<#R"J`?%;/>%S(#!3% M",>;IV6A"A.\/BQ@=ILZ>F6_J+S6K?+.0IN+Z6Y1*81F)BMX,GM3F??R,>"L MU+9+[-X-3\@PT**;'L3'JYS]!U!+`P04````"``;<'!'W=2^HCL"```L!P`` M&0```'AL+W=OTU;6LV(.$#K[-LOB%HT[-J;*K_?B1_[FS:4??(<8^%\D[+B M:S<7HEYY'C_EF"#^0FM61$HO]'WH$514;I:VM7>6 MI?0FRJ+"[\SA-T(0^[/!)6W6;N#VA8_BF@M5\++4&WCG@N"*%[1R&+ZLW==@ M=8`*T0)^%;CAQKVCLA\I_52+'^>UZZL(N,0GH120O-SQ%I>E$I+&7YWFPU(1 MS?M>_=#N5J8_(HZWM/Q=G$4NP_JN<\87="O%!VW><+<%H`1/M.3MKW.Z<4%) M3W$=@K[UM:C::Z.?`-C1[(2P(X0#8?"Q$Z*.$#T(\7\)<4>(GW4`'0$\ZP`[ M`IP0/-VLMM4[)%"6,MHXO$;J_0M6$LZ4B%1V>*O&]`G*9G-9O6=1&*?>70EU MF+#%;$P,7-H@.Q,2#`A/!K"F"-VQ0VC00YO!UD0DOC7#K,A^7N0P$EG,[R3J M=Q+I?D9F(Z)D7B#N!6(M$(\.!(Q#)KI=&E-IDQ`NEKX-MGL.=IC`@&'ZS]1@ MDAJ,4L.Q#]"I@>$#$W^YL*%V,Z@N\Q2UG(\,)Y'A*')B;30T;)+`MX*V)BB, M%I'U+,9*(+"!]A.EZ:8\XZ]-,+NV4Y@[)WJKA'X3A^HPZ%]#-1HF]4VPV@:6 M^BY8[?4P*/%%J-M$ M':F>YGHA:-U_FX8/9/874$L#!!0````(`!MP<$=:7AGY(P(``($&```9```` M>&PO=V]R:W-H965T?C2&UD=/F)L;FG/-_OP.F&!E_$S6E,GCOVEYL MPUK*X3&*Q+ZF'1$/;*"]NG-DO"-23?DI$@.GY#"9NC:"`&111YH^+(MI[867 M!3O+MNGI"P_$N>L(__=,6S9NPSA<%EZ;4RWU0E06T=5W:#K:BX;U`:?';?@4 M/U:Y5DR"WPT=A74=:/8=8V]Z\O.P#8%&H"W=2YU`U'"A%6U;':0*_YTS/TIJ MHWV]I'^?NE7T.R)HQ=H_S4'6"A:$P8$>R;F5KVS\0><64AVX9ZV8?H/]64C6 M+98PZ,B[&9M^&D=S)P>SS6^`LP%>#3'ZU)#,AF1EB`S9U-BD3F!?110?-&CAIGFT-]"DJ1_$1$BD`+P5< M*,ST"5K^&(&O`Y(E`)F`Q&ECXT)BTX;1]*8(S'*T@3Y=Y>@P!AF\`PBM@)`- ME`"W4&J`D`,$$?#**EL&`FLRJ@U-P8V]NJV["X!4,=F`2+PRVRJ`-2(!W!RM;EN`$YW>\"OD* M)W=PD/=)SITG`F0;C+U/LJ-+\TT&DQ509)T6`SG17X2?FEX$.R;5P3.=$D?& M)%5IX$%U6:OOP772TJ/4EUBW;XY(,Y%L6`[\ZU>G_`]02P,$%`````@`&W!P M1Q*#7>P$`@``D@4``!D```!X;"]W;W)K&ULC539 MCILP%/T5BP\8P`:RB"!E4=4^5!K-0_OL)#)5(W3BG\N\.F&@W01STA;?J6FI;"(L\''CG MBD.M*E$C"9=-L(W7A\PB'.!7!:T:K9'-?A3BW6Y^G#=!9",`@Y.V"M0\[K`' MQJR0,?[3:7Y:6N)XW:M_D(R4"( M$]<:?Q37B`/5M,BE:)%JJ+T=\=K`I14QRD@Y->G[:UJA3/5>$)+FX=T*=1CL M,+LI)ALPH=&?-<'!5`"/!/!RSF./)QZ+.E3$']4,J+'"7DND/0" M?KM-)AD?SN$QNREF-8?93S!)]#Q(^A`DG0C$4Y.%;Y;'U!ZSPHM%O'QNE#T8 M91,C/&>TRT9&.%UF$4EF`XUQ!.,5B1[_@G!T=3G(JYL!"IW$K=;^4@W58&PO=V]R:W-H965T.\0):`!3VPG3MZ\7(#8R36X"F'/.__TVL;,>X4]20DBMKZ9N MR=8N*>TVCD.*$C:`K%`'6_;F@G`#*'O$5X=T&(*S,#6UX[MN[#2@:NT\$V/O M.,_0C=95"]^Q16Y-`_#?':Q1O[4]>QSXJ*XEY0-.GCF3[UPUL"45:BT,+UO[ MS=L<4ZX0@E\5[(ER;W'V$T*?_.''>6N['`'6L*`\`;#+'>YA7?,@5OC/D/DH MR8WJ_9C^373+Z$^`P#VJ?U=G6C)8U[;.\`)N-?U`_7=!&&3.G0<-&E]H M=JHF7ILD1U7B30J'`1@I?%NOX"MVWU1@KREBUZ0YZ!K/"&JNM`@:C*"!G*Y` M[3.,GP>$8T`H`T)MOD.=,9%]2$TK-&&@EE%4QV75(DPT@XDTF$@OLY8PD5+& M77EKD^BX*%I$B6(H&U`#\55L_<0JT*VE M\I\_C4ZGRYO8A&?C.V]SD(?$(R;/.G"%/P&^5BVQ3HBR[5'L91>$*&1T[HIU M7[)S<7JHX87RVX1/BSPJY`-%W7CP3:=O_@]02P,$%`````@`&W!P1YH5'J9D M`@``YP@``!D```!X;"]W;W)K&ULC5;+CJ,P$/P5 MQ`>,>4,B@C0AC&8/*XWFL'MV$B>@`8 M?-$<(69\5V5-=V;.6+,%@)YR5$'Z@AM4\SL73"K(^)9<`6T(@F=)JDK@6%8` M*EC49A++V`=)8GQC95&C#V+06U5!\G>/2MSN3-L<`I_%-6" M)UQ2^6N<;I3A:J"81@6_NVM1RVO;W8FLGJ8G.#W!&0EC'CW![0GN@Q#^E^#U M!.]9@M\3_!D!=-YEYPZ0P20FN#5H`\5YLK<<3H0(5S:H5"/='\)[1WGTGKC> M)@9W(=1C'(G93S&!%G*80NP1`7@!VBH<4\W@3.B.+D$Z1826MH95D6Q!9+%, M=RC3[9KE3EUZP;J`-PAXG8`W[;8_L]%A]E-,%.D@J2ICZS`'%>/H,)F*<=?] M^#,_OB+@:9.H&'\]23!+$B@"@;9IP7K3UB&'=4BV`%DT$\[,A(J94&LF7#>C MRNC=J)B-UHZ""9YX)**9GT@1T![%+%HH=C')9I9DHR31GN54Q;C:CCR!R52, MMUZL;-I(N%KT\Q`\VP:&&PO=V]R:W-H965T"9@=]I#9S(YM&=BRS830"Z2X_3?%Y",D;HX-(<`\K.[[RX2*RTOO'D31\:D M\U&5M7ATCU*>%IXGMD=6Y>*!GUC=_K+G397+]K$Y>.+4L'S7&U6E1Q`*O2HO M:G>U[,>>F]62GV59U.RY<<2YJO+F3\I*?GETL7L=>"D.1]D->*NE-]CMBHK5 MHN"UT[#]H_N$%QL<=$A/_"S818SNG4[\*^=OW5_YH+EO'R5[&3QU8MF M<^@5;GDI^O_.]BPDKZXFKE/E'^I:U/WUHGZ)D#:##8@V((/!$`5I/>)I4FUAJD[':"(%JDSMJ]3M(C+J1&-0ZX6=2 M*T:6V*[EC=1B<&5H2&GY@DD<1Q1>&B8)%5DO#Z, M&",?101<,IE)WFL2L\G-_>C3J=J=&1NM&?YLIWA6;\YL;*)5S,,V=X*J]+S1 M)K1BS:'?_@MGR\^U5+N_870X8CR1;A-KC:=XL58'A9N;U?*4']B/O#D4M7!> MN6RWR/U^=L^Y9*T^]-#J.[:'H^&A9'O9W49=J=5Q03U(?KJ>?H8CV.HO4$L# M!!0````(`!MP<$<*]GB,N0(``,<*```9````>&PO=V]R:W-H965TS M,2'8HHF[EX"=<^ZYUYP+MSCQ[DWL&9/!1U.W8A'NI3S<1Y%8[UE#Q1T_L%;] ML^5=0Z5:=KM('#I&-SVIJ2,8QUG4T*H-RZ+?>^[*@A]E7;7LN0O$L6EH]W?) M:GY:A"`\;[Q4N[W4&U%91"-O4S6L%15O@XYM%^$#N'\"1$-ZQ*^*G<3D/M#) MOW+^IA<_-HLPUCFPFJVE#D'5Y9VM6%WK2$KYSQ#THJF)T_MS]&]]N2K]5RK8 MBM>_JXW/TF\$L;4QR6P3$CHH^_YLN&D!?LA$`KI+UAB+(5L*#$K#.#F4X M\ZD*NEK0TDH]0KBO$)!0V\@@]?#N`#)" M.$WS//=YV&[/@\S#O38H\]%QFQY@'_OB_["OV_B`^-AWVOJ8$(!JV*NI&ULC99=;YLP M%(;_"N)^!7_P51&D!C1M%Y.J7FS7-'$25,`9=IKNW\_&A-B629)(`9OWO'Y\ M8AU.?J;#!SL0PKVOKNW9RC]P?GP.`K8YD*YF3_1(>O%D1X>NYF(X[`-V'$B] M'8.Z-H!A&`==W?1^D8]SKT.1TQ-OFYZ\#AX[=5T]_%N3EIY7/O`O$V_-_L#E M1%#DP1RW;3K2LX;VWD!V*_\%/%<`2A[6[*K M3RU_H^#VK)PF:PMP!<`J`<\"\ MCCL`30'H&H!O!N`I`%L!@=K*F(BJYG61#_3LL6,MCP=X%O)!F@AGCXUN@\JO M2`43LY\%2N,\^)1&DP:.FK6NB;-9$@A[YQK0-^.A%@]=*Y2&(@Y=FLK4@/L8 MZ(*!U%:19@!P?-\`7PS4\`4;N4I,RDCM56GZ48-1"$*$7;K2T&$$$(Y=NDK7 M1:GXHN@^>&2!1P9X:BZ4*O!(6RA\`A%TJ4I+A1.7JK)5#^0ZMI!C'5D[=)IF MK6OL74UICC62!,F/RZE:<%JD32S:1*=-0B=M8PS\^C9 M^\L4MZ7"+E&U*%H$!J%%+%\\&C)P)GL23=D9#RET_?.EX>8^\)5E%LK/`^#` M!C?>"QET)6@]B:[)=E.#&]13JFVG!PH&@#8R-)"1.]=06PCA)$R@LXZ7AO!& M(:],H57)E^F138\,>NPL(98HV3"OEBCK0&HF.#/NQ(V/>AIYZ MKM[Q\^S<];U`V8A8\VO9#8X-RM6FR(_UGORJAWW3,^^==7!JP.GQTI#.77'Q'U!+`P04````"``;<'!'BWC! MZ^D#``"_$0``&0```'AL+W=O;K;P?$,O5";1/:N_\LRP9)#QH:Q^U1LA&N]/GA7US6C3-+MKWZ\7&Y&G]56Y$T7[R:JL\K1I;ZNU7^\J MD2X[49[YE)#(S]-M,9J,N[&7:C(N]TVV+<1+Y=7[/$^KOU.1E8>;$8R&@=?M M>M/(`7\R]H^ZY3871;TM"Z\2JYO1)[A^`R:1COAO*PZU]MZ3P;^7Y2]Y\[B\ M&1$9@\C$HI$FTO;R(68BRZ2EUO/OWNC)IQ3J[P?K=UVZ;?CO:2UF9?9SNVPV M;;1DY"W%*MUGS6MY>!!]#J$TN"BSNOOO+?9U4^:#9.3EZ1]UW1;=]:`^X4DO MPP6T%]"CX.@'%P2](#@)V$4!ZP7L).`7!6$O"%T]1+T@#<=1C:#LY]AZ'Q MX-QY&%H/SKV'H?G@W'TZ=)_:W??5@N^VBWG:I)-Q51Z\>I?*312N)5]).ZUQ MK^X,5FH;:G>,NAW]F`1)-/8_I*6>H1TSU9DHP9"YCL"1\-L(\##HR'1!-3W% M/,QT@A,TB'\:N?VWD3MJ%(1CS+W)Q!CS8#)HU1YUAA$TGL]&4A'*?#'M`,8\ MF0Q:GF?#%YK65]-,@#'?3(9AS(O)A!CSW630N?EJ,FB[?I@,FM>;R20.4S@8 MIC!3*RG0+8#5J%!-+L44:IE02@*&8?M"ID`00QACV:!@C0,(0 MP[[H&`_D"\.>C`Q(%&FQG2\5LTK%C%)9\U4Q=R9#,>;>9`*,>7!@'B\RB:H/ MTQ(G5]KJ.)]V:*4=&F[0UD]#S4U,DX`'),'`N2OXV0`!`AK;%5?@LP&2]B^B MJ,6O.LAY1'C`(@Q\,<"($T9YZ%"WR*I;9-0-G;[32',5$$H@YFC9'+EO.D>! M="\,_*Z#$)T'7PTP.`_^,,`+KM]TD,EMPFDQ`)!33L"]CY M>!(KGL2()\8VH[G)N)Q$0"PW\I?!R08E:$(]U"^%I%T*U,47V+[`\.52%:"V M#>/TM; M%K7W7C;M#XSNI\"J+!O1QDVNVKUE(]+E\283JT:^Y7+34<\7U$U3[H;')<=G M-I/_`5!+`P04````"``;<'!'8.1]!_T!``#:!0``&0```'AL+W=O*% M=="J-V?&*98JY%4H.@[X9$B4A'$4K4**FS8H1&2T9$2((H_[=JT9NWMFW0UT/R$ M>"#$$V&JXR$:/?04.(B\F\1ES,^KF1 MU9V1E2/PZC7B8)+(:\3%?.'OR>Z,9(Y`[#4RQZS77A\/(-9&.+LS%'AE9HE` M);NTTO[/4W8:5[M8W[F[_%Z-,3MU;C)%WN$*?F%>-:U`1R;5C3;7[\R8!.4M M>E%?JU:#=@H(G*7>9FK/[>RQ@63=.$FG<5[\!U!+`P04````"``;<'!',+JP M;YX!``#G`P``&0```'AL+W=O&@L/P78;^'L\)*&I*I5-[&>_>^ZU')>] M5)^Z!3#HFS.AUU%K3+?"6.]:X$3?R`Z$W6FDXL384NVQ[A20VHLXPVD<+S`G M5$15Z==>557*@V%4P*M"^L`Y43\;8+)?1TDT+KS1?6O<`JY*/.EJRD%H*@52 MT*RCNV2U*5R';WBGT.N3.7+9MU)^NN*Y7D>QBP`,=L81B!V.<`^,.9`U_AJ8 M?Y9.>#H?Z8_^M#;]EFBXE^R#UJ:U8>,(U="0`S-OLG^"X0@^X4XR[;]H=]!& M\E$2(4Z^PTB%'_NPD\>#[+(@'03I)$A#\&#D8SX00ZI2R1[ICKB[2U:V73F( M)2/M:2J3=`8HK@.R,T`V M`RSF*9@1H2?-;I,\N6Z4GQGE,Z/E=4!Q!BC^D;0X25IDB_PV/D^*3RZQ M(WMX(6I/A49;:>S_X"^OD=*`I<4W%M?:5S<5#!KCIDL[5^%'#(61W?BLIK== M_0)02P,$%`````@`&W!P1[5F11MM`@``1PD``!D```!X;"]W;W)K&ULC9;?CJ,@%,9?Q?@`(\<_@).VR78VF]V+329SL7M-6UK- MJ+A"V]FW7U#;!=*,W*C@=[[?`0[BZBJ&=UEQKJ*/MNGD.JZ4ZI^31.XKWC+Y M)'K>Z3=',;1,Z>9P2F0_<'88@]HF21'"2.M_I4*=.1;%;)/>Y0M[R3M>BB@1_7\1=XW@(UDE'QJ^97 M:3U')OF=$.^F\>.PCI')@3=\KXP%T[<+?^%-8YPT^<]L^I]I`NWGF_NW<;@Z M_1V3_$4TO^N#JG2V*(X._,C.C7H3U^]\'D-A#/>BD>,UVI^E$NTM)(Y:]C'= MZVZ\7Z3WS6)]G$26^08H*DHT$W&J0("I=")HHM MPC3/\#(G\SB9R\$N9Q)M;1&40'*Z#,H]4.Z"R$.0+0*$TQ*6084'*EP0?0AR M1%`6:)F#;YQ\XF!GBD"CU)H1^6DISIK8(%R0/ MF/C2XY0AI62+@`)&Y3((D$H0B;&W\^0AY25J$ER+SX&QJ*D,)R5(`@"RDL M[*-P4&'9JC(-V9-`?!()JBM;59"@LJ+^6M//RFH^2<#Y2!":^[.76&=DST[\ M)QM.=2>CG5#ZN!W/QJ,0BFLS]*2SK_1?S;W1\*,RC\0,:SKGIX82_>VWY?[O MM/D'4$L#!!0````(`!MP<$<*_>YWU0(``+D*```9````>&PO=V]R:W-H965T ME]5F4MEOY)RO,B",3NQ"HJ MGOB9U>K+@3<5E6K9'`-Q;AC=MZ2J#!``<5#1HO;SK-U[:?*,7V19U.RE\<2E MJFCS=\5*?EWZT+]MO!;'D]0;09X%`V]?5*P6!:^]AAV6_C-<;"'6D!;QJV!7 M8;Q[VOP;Y^]Z\6._]('VP$JVDSH$58\/MF9EJ2,IY3]]T+NF)IKOM^C?VG25 M_3\%.VOM[L(R:L;Q?YI;@+J"6@@##IN0M@3PCOA:P7<$_!8(+!6]T$!79$VVTIOM#5.V$VOW(,499\*$#]1C48E8F)DY=D(T) M@0,B4`:<+I!O*R"#[O2P-A$$.#T\#+*="#)I,[S9Q%VQ0JM8H:U!NE0Z3-UB MPAC%+M#:!.$H35R@C0F"$,=.U-9"`=4&'J>%1VEA*RULRW24%39D8@!2Z$*M M311."':B-B8*)ABAR`7;6K"4H!0_3BT:I199J@`<)J91DV:@6#D1E\IAIW4::<'=4H(HSAT^K%@!)$DF6$(C@U9C3F:DQ,: MAT!SAL?EL+!A$A9$Z!QKT8VLUXQJ4#QWT/XJ_. M8-_/H=73_C^$?;/^`M89"HQ[N6+-L9V(A+?CEUIV-\VP.TQ=STC?ZZ/]%5RL MH6-_HZ>T=@ZXA\^S,SVRG[0Y%K7PWKA4TT1[]1\XETSY!D^J-B&PO_6F7GA:[O/[[;T;C\!O_ MRV:=5W__S4-=;[_[]MMJ^9!NDFI0;-,;-*_])%_YYWF=U4_^1^_K;___;?8A_O-_?=%7C]4T&>5KMJ_7J?;@1\/`S\:AN/VCQ^*SP-_ M.''_J.%9..%I-Y<65^E]5M5E`OT^))NTW>KBZO+#Z;O%F?_Q_.KMY=7[Q8?3 M<_^G\\65?WIY];%GS%.`HDS6,/LJ_>+_8_K4"^K-T[8S93@\^:?>#A_3,BMP M>2O_+*D[?=7N>?_EO[BV:`%CK&B[LJ2.F35$I;TQS0I M>V<_.0FCDSCL[&&ECB/Q?TK7ZY-?\N(Q]Z_3I"KR=.5?5-4N+?^/[F'O&^C' M8@TXG91/`-G:T5NW_;L*SGA;E'66W_O7=5+O*E\6U>GTQRZVRH0TB7\*B[XO MRLYY7F^2-?YN)CHM-MLD[S14"%)L-G!#KNMB^4O@7],U\2]W=57#78+NO<D,G7W?).LD7Z8`$5SZRC_^E">[55:GJ]=PFS]=G_G' M1Z\[HZ=+0+F0[N2H@SV?KJ[./]SXB^OK\YOKSJ])]4#48XD?TC_MLL_)&@#M MP+58+I&"57Z9+E-H=+M.`S]/:[^X\V'GBT>"&JZZORIVM_7=;NTGJ@LT.8(; M,1P.:2KYW$&7_#-,#$>KQX4C2QU<2]*N[J1\#1=O/+N[L, M]KW9^&Y7YEF]Z[9^!_<]?2C6*S_;;,OB<[IQ'?6[M*J^P]/;;79KN&XK?Y7" M0[3,G$29(-W^<_\ MF"$63,;!-`P9"2;#8#[J/D&"`X<=Y[H`0@&[O7&O:A]^<(N%\S=UY]Y=+-Y< MO+NXN3CO7#Q]G[;)$UXF6A.LO=P!C.D7X`6J+B5\E^5T&Y:PD.P9)%QGR6VV MSNJL.PPW?-??X/KF\O0?_W#Y[NS\ZOKO"%=O_NA`5"2@%1/0H\%P&,):2A_H MQR[]G1].HV`Z&@73\5"8$#_9U0]%F?TY7?W.GT7!/)X&\7!."Y\-X3[/@DDT M5XTS?)'DEAJJ["!')QD.9#`;08;XS@IZR+`=>O;>7I+\':E906[!I>@[DS;V7J"_9"> M[8?A8X+'_)#6&3PH>QX'?&_IGB/BO,UR&"3#]PMO"5ZK_[JX1>9K6?^?G84_ M0]:/8<_.BO4Z*:O.K)J8:R*^K_6BY\X'?FV(Q;X!FLBHT=#NXP-]8N1ZIG<' M6P]JSOAZ4-.BG\O0AT6/YB6`3/MP(!\0'\S6=[B$J_,?SS]\ZI*I#T"4*^`( MNB3N\OK&OWSK7R_>=7N=%A6AF[/G#U>7U]<^O(9O+SJO'[Z0BYN+#S_XY__\ M\?S#=7?H'](\1<:>R.5JD^4D.N`=[ZP7)Z=VB#]I[=CN*\#-I%PR![1*@4X4 M]&YUGNX=-$HJ&"'P\15^*'8542/LA@!DMSO7VWAFO9L,L877[\_]8]E+QR6%IR^%HY*I>G_/\F71 M%/;F_,,Y("AO M]+Z&:HK>J>&00%)]_QXFO?[#XNJ\2]BK;-G!G&P-7&#G#O]T?O'#'V[.S_S% MCW#T/YPW!K[V+S_=7-\`>PD7:#]E(;;_+9#W`RG+Z>+Z#_[;=Y<_-3$/[NGB M].;B1R>'@Z1C751=26+U\ZZJ&92Z0'FB@"<).*!<.N"W^)E$DCL&^[(+S[\>'[]S)%_%"D`GN!U(L*($4VV3$6[ M6`W=EFFZJOR[LMC0HT&"@).UQFUA[,&--^S!,YN`>X`=,NK^LI6_O?BP^'#Z M[,JM)2`S0(P3\NH6"["_UVV2_P)8LX_%_Y@\Z8MS0//6)F@4$)0`3+ACAG#O M?B`E.SL_O3I?7)\#&OBX/\X]0\&6/J#$\",P!A]ND/+^<`M`-BXN MSP[O?`Y?]G:[_O3QX[MS%*(7[_RSB^M3(+>?KKIGHY\QNC;$Z%'(HSN;WR="VG"V6P4Q0+]* MJ^P^%[8JW]W!FG!MF2#;B7RV7LUC4?[B/^*28/;UCD2X.JE^.4'!+`-9 MRK]?%Y^%3;,Z>LD6F/AT+=.AV%[X^`G[`&59/RD-!@&(,Z2PTO\;!B*:^T3M MDSL0_`(_11U)EE(O4G45&YBG!J+[I.;T[X6MK`OO(;M_@%\TA#\7M_[=+E\2 M(S[P+^#V+>$!`[X#A`J8%ZY5!B0H0YCRU0ZY01A(LX5%604^,/XK9!P#?[TC M(9680?AQ4R#K"L]`G:!ZLPH\.+4WV;W_IOB"Q_B`[,TR10SF3:J4>O.^*%:5 MZ3CP;V`C!"E@/O6TP-95V1?_T^!Z8%0M!1"-#,?,$Y:!/?Z)M4>`-(WVL$DL M?),8:,Z_3I;$N[E$"A?'RXK-(*VU4RVB0%EKPR1/`J@HT4@174- M`6+(?.#/8<`3H%_=7T;MKS3@I5@86*:,0GN"YC[8X\7-WUP#XS9,`:&V3R5@ M34V21C5HTX!HX#N(QF&M?&0/Z>9]1!8ZKYDJX&&C($[;ANT)U&P#L,`ES/&U M@T\5#++"0_#NM.!?&480D7>GN#]:RT,"R'B;ICD@=8HWD(X/)RI7?')9_:`T M`#@MX#X,NT5)2ZX07K+E$G4T*T4_/N4X@4B41:% M>"@J5CJH51GP,\N\A1`30#A)EL,)[_B64M^W>*_1DD,D;0&W9@F,Q0SGOTKO M4=N`8UR?_+/2-<%SB`-=I\M=:70SYU^6Q.B1Q0!:*II\?7Z*8/.AE0@WTAH8 MX,E?`?]:U!XO*$7U.$[*0#:AAV8IDHHE\+T[U`V4R"Z5#`SN#*T$CWF=0DO7 M*0)%XETNMB`,\Q,#MPSH-VE@/9P]L5CN8\2+C'D@:)HC/&LD%KNR))0V;5\3 M#@''@`#E0$ZJ"JT]"%+BWR59Z6]MG#3(4Z9WZW2)9\X84*6.D[27<$-MG$A: M@;"]AOU`(IGP\UWD/PL]-L>OL-@UAJ>VFA$#FS_AFY32>]51'`HF&OS53RV\ M+XL\W\'@;&;"QU.AV3_"U.O40DA`$/C=>T\*AE`LI@-SGT_U_507VGUWW4M2 MR%4+(5"&%L4J!(!?`#]Q=2EJQ)"\"[T("/>0*#\^%'AABT=\8JO=+1QVAD=\ M$&L"N`6"Y#J#!GF6^,L>IL5J(Q<&,-)ZRQDU3@0VI+)YE<@]-BB5KK,-+$=P M:FGOW<#_5!$'<@Y8O2$:@[O)%$S;#IS()=>M\LR-0B&9U%J^Z,68=K2(#^>#_;%]TA0())J#$CM?DAJZAU= MUFJW1C:$;L8JN[L#*$F$8,JIH1WXU]8^]RX"5@^8!!3'V@5Z&Q`5X>0"X`!K MO$`^'D)-W%C`F+=?11P8,YQ?W,*)`2><0NN@V=$#+F97YF9C%*0K!`$'7&>? M^>5`@\W)FM@:WJ2!KTV8].'*KF\!KWF& M3SX`H=X"HN!EFOH;UK'">M?($S\^X&NI1%L2S-*.-;7)G8%PO$3N&H\0&]*< M")+'8IS_)SAE9&+Q3.,3;=$5\JIBY@/8#^M`^JL&/WYY=G.)KR@\* M39!LF#XD@`0)4"-K7#JXW1;A/HK&9)CUU#%8+R&+W=`41-8Z9=K;D%*N+S[" MK,FZ*@Z?NCEM8X\\]',!UC:783)4PRQ%!D'8<)5L.X&)&2\KS4"AOX'2JWB. M[UPVI,XSX#F4-/Z1/PFBX3B8#T?T.0[C8!A''MI,_9-G+>''8@9_;3YY**0G M/5.%4S-5-*.IF/53\WCN>>"%N25TA%TVEYH>L))X'WC\T$*BJ2-(+B#]KW9D M0&3A1EHK>"J1G?@:44>D6DFSO:&R^)AEFM$1Q'[($(F>X*B1EVZ.#@3G$;`- M1`X`Z([OU2H%P($*@#RQ1HXB@Z8#/$@0'4K`2X2@[@P%E/]S5NPJN.'VB#@# M:AM+?-II>"4B(0^E5-T5$3JXS>4][]\V@:]7._/,#GQCW3*?H",]+"M$=<10 M."%^/.`-*^$$O"5914HQ1YCMK%`ZTC(D/U59]0`CD8S7I!UR?&O\]#E+'YF, M&#(+I`,=7(AB(4N6,V//ZP9.B)5`E;KYE0T#S#!#F:JO:(#O?Y M*Z#^Q;+"9)7IST8<(?O6(`]#O40"8E0&= M*TEFD$<9GPU42*2PL<1ZPKK=OABT0`U^*D#<97=UJKKZPL*N<0`/G1=DSA2; M9L0QE_#UP'^/-#3-B1XQ$FR!:>P=S/2W1N8AZLXX^ MW7\8=RG?&FN3!MZ-)$6]#;B7^Q0;/B[T4 M;?:!7,]0Z0+C"!E/B1$AFQ@BF<@\RZR$2X'&9N0WB)DNENH('Y*:R/Z2=H%8 M5WQTR?38M\<=]@OHP1.:1,E[$Q=)E`58.AJ^.>JM>#!@%]S%6[[*2!V)K/^$ M)!D5BD59V9#)0#2A)0ZJE1/I\8$=JO!UP-LDF\:J4K5KL!*DA,-=(9Q:A=L)`!*S)!J[BCJ1G=0A(&.3GJKG*-T13=]N"94NDULML MR^O8D2Y5C)K:*P]A84I2&(<`X[XF.X;N+FO8$S&,P/R60J`MQ5H*`OP-)D7- M&PE:>6%MX4#Y(*#C9GI/J&@\+-L:Q_I17VTR3%2DCV8]'XA^A)+PA>AV`]1O MWA;(;M_)#24,K8"70P8%*10L#9`=3FS)S^`3,Y%BR-!J679`4WPI3..)CA=O M-RH;TU(KLTG=BS-JU32BSV=XX(!C0$&YUCSF;;%Z^AU^(DV'>K_P(SZ:PK,( MN+]CU0]^@VOR*J3L(A-6"1QG_;1E2\TZ82Y6*Y$#_$VNLV`%]5!"A8^O%4P@ M;#E/HMP0A+YH=3.B$:"*IT?1#1%12#=.&J-$_)]8CC.G@H=2\4DKNFG?H@QI M-E.\5?$(O<7=;/V$6PZ<`FX+O<=P;W,_?.7"OA))U"YM<3:W(.*G^*Z:&W]_ M#^P.O]M+8.0`%9*&%Y-G*4ROT:4F`1['?U/`/Z2">+NX?D.Z16>[4R"BBM13 M\\4UJ?3\:#8D)Z+DODRV#WXX]6%SULANLL9QO1:5*"G]-)BIJ+KP&L@65LBL MTF*):059G"9;Z,/'#2UNU]E]PF(UN@,R/9,G4B,2<,_X6J(Z5MDFD&!I%<4J M>:H4OP$LA"&=6;U.%2;JAQ>F)46+ MMB!0PQ,".&%H31KX#\`Q(\5]3)D2Y.E]41,;Y-&*40=/TQ/;L`3V$%U'+&,, M:K7$!-/&+@.MB!+D>4D$C4`V5K@+< M*#S'+5]$ZUV@W?%PE M3%&($X:`>5U[..^>]#&H^"H(,[4X4.3-:0DV'`M-A19\BA:>61:/FY['03:I M)&;3>M)X_]%&N41@E0,$6I6-S=8R,/K;]:ZB]JJI>?F5E5D=#'#XGQ-XS6_Y M5HOAAN;2A^(1R[*"/ZI:*`K3'@-DJ MT^07?$.U38(TX.S+*#Q^]9UW0\*C[=?I4EX=TFI$FB;VBOR!MV8AZV>7.M>7 MWIDLU#_R1T$TG@6S<0R?0_3L'O&7TSB8#*?T>38:!6$TQ`:38!J'_.5D"+U" M[Z)A30V#<#0AY=9?_M7Z(Y[,@_EHCE_*1X^A._+'P6@XAFFG]OSP930,QF%( MGR/X?CB9V_/#ES%ZEP^]#WC^S^WD`8U^]4:&N-QQ,![-<'_&03B=RK?S83"- MQOA'%,2PV/$0US*?!O-9S-^.AG$PFD>MS8R#.6S6**;--']$,%H4A..)/XWG M\M=L/M8[&L+X1CJJOF(7!2*M8JZJ;&,HZ1102BI$UT%D@^^B4LPH<>*6G"OH61.A)2M7 M]'`]B0"$&J_CMY=O>-C7`=][/8_/FL)<^4^@:8*C`_)[C]U_B1ZW)P8R@/?? M]O*U6&J@J)8%['C-'C`,`0MPI&:IQ)CMLH4,O'=6+Z41;"H$0=Y(\F_1X'J' M-/6A#LQ:6-V>D%4%!#?\9K5#_5_0\H_6L)!9J5B21\-N^0MN@`93<3E;$9YP M[7JY`_]01V@Y6]L"SLM3RC(E&<'X2SX-`EVI76"70#[M#BN88][=CW),V/(G M5D-@0"F9DP)?1S#PHFW/4]6Q5&V39EO+#.X1$;\MBX397^:KTYSH- MW-V18@16>%^B-RLYP:/,)49E?%V1BVF(`V**[R1.MS"-E126`D-R,+^8&\`V8%'2` MXKVRW:#(CQ>G`>YND]PKYJ^]$FRWP\N`_0EO9(RD5'O@P7CH<`''GNH8C,26 MNZVEJ7U1+VC#0)?VD7C<,++S/Q*?LX5QOY!*"(38HPE996"\X8"%UUQ%0$CH M8>_OS7BC/5#FI&.V@/1>!J1_%#X'93PW#>(6F%X3S&N%4.I&N/$%E79T["() MH?R!ESA#W_^.O-%@U],OXF[24$<&[!)K(:VYBX]X1X2YMR7E>X`Y]]C9!$CU53LZ*>#X[1%@]1% M;Z]Q<2JCM-_E6_2#6-8ZXMMH^^#Q0FY]D\&D/QC&42S>L'C6=QG3G&P%,!K* M).XG?+%`+M"$NL3-4+A@.BNWLB>_+7\UVZG]9DN`[5:"[:Q-MGA=91C77%\# M*(7!CH7/,?CJ7Q:6!O^(7UL!'I;0Q@3 MF@PF8W5`BPFR\0OA"H/)D.&:R*>OAXO&ZL`U^38>OA2N>3"+8H!E,D4]PU># M1,-T`)HW``**"2),G6G9]+V*`.[\HF.#14#%ZR8.$2NOX1%A]U2QN2^CLKV/ MQ606S">2UB(B-1YZ-6CBHW^`/]9<_8;7,U; M5A?XL+/KEG:YX0F3R-7U1/NJ/3&5O"YZ![5)E;^T0[P'_JGBY4Z+?$FYEYCZ M7>:V,+!4=G;BI%LR31!'FKN)1IU'4^WTGW9)2?E1>O86R,BCO`,Z[\C6VL$DWMM*?B4AL:#;BJHL MY2E5@3P3F/F][NHG8I+FK#5B='JA!H%W^Q!0O'T',9G^:E!&?:!X>W;%`!M=<\%:@TY_D`I8W78ON.,O&=?P*#!R@,G MN50^G)P!`;@_687.WR)^FX_T(N'CQ?ZUR)J";-I-LN(5.89F)95T5"-+RT?E M4(;FZQ/Z$766\%;2JO2T+`M8BAYBXDG7BZY&8HR5!8AW-&W';H.6[$+P:Y7F M!46RX!?*T8@@9VTWPV86NZ2$8(F):_L50IV?W756CSC.00LJ[,EI='1\U365 M=;YQ:3:[%]:%'RZKF]K([WPTP"%2`\M^C.[XTUGHO\8_1L,(C9#RQW04C.=3 M_B,D9_K9:`8LZ)DY@^\H((LW7Y)N^.#30%LU7V6YQ+B(W+)#(8' M'GX6ACY(_A-XV./1Q$YK-9T$TR$:2\?>3VW$73;FDFC$SMN(1M(QVO4F\&DT M&0734>Q/@!\I M2C'C'Z^)5!GT5Q@O_(&*.&2>E>3(.[0RR"W6\6)>XS*W,-I"4\]EXW5\YQ%2 M$K+J3]ZEQ(#9"T:=I?_ELEFFY))X*I,2JT]@YCM/:&P!8%LRGOMOUM M#`<\!NX_5+C(KX:(LQ5P;F@T=_]SP;MYDWQI>E@XJ/UT-#P)A>`;-SGBG#[E MXF-%H4C-04_\1BA3$05;AE94,,#5&26US]41'P:%UJ`D" MI*H?$:D5N3;>5,^%P/4%)G020@4J_Y^W39[*8LU)KB@MHG;"I2=I"2CP!+,] MDALC3FMV@WU1U&Z;<$1^O5:.+(CMZ,0RE3M&6EGQ2>:Q2(^&&YS^:4?Z,>,* M9;9*^]N3HV2:L<6!AF`_&+0,DB\M_D6.4;5RINY`XZF`#W*5(D\ILDRL,*SC M^;5P;Q6,G-2-K>%02&3*ELKCQZ*V:/;4[J^N?4/^KS45J@66M8X"+%.)`+#` M]H"#6IK,03C>.GFDT00@'`?C=M$S[)#SHK`&I=0$QJ#8W3\TF4;Q/L"5>X3Q M`__B3ES=-NQ$]0ORWB2DH7Z3#&45;A1A#WGT*\^-Q`$4'[7VZ>=5`SK[)L;, M1*R)WH$\Y%8#"=7M0BIW4^B#]Q5J%52#*W_[@I-02/P9AS(@[]YD/XT^$VB` M)E$)D#"07!UK8>,?1HW5E>NLB.E$Q]V$]<;]FTT,/U^UVS1/[[*:S7W638'% M8I0*0&_=M<-(Q*,50K_F;7^[/Q#>Z_+F:"NLT.]])6R_DM^^9F<0[J"I3.;D M;Y\QL`/#<(S/Z1JCRICC16C%]S0]P=&L6`D5@&8"*21..D"2):P(1[T\@_FP M^48H$,H@.\>W`@,FW>OJIH.P]H\$X%5+X(W84(7CZ7WTFH\*!0I+6M<^BF!4 M>ILQ]%+>K!"/7BL9:5,]*3]VP,-SA1BK*ID:]8Y=OM; M!Y,16UL3_*+/':(3H4NF#R(]RN1,X6P2%X3"#IVTUW_2C])?G2XM5NT$74!! MI2;'`-<'G;%^I!RCC;2J%Y2%9*/#SRE+QF?5KNU!K9]M+[/Z996QEY'%0WRL MM&NJ!)"VDXD07@$/@VLW5Y*#&2E-3\N>)1>)$K@`"':.%0,,B:!)]1"X8I2M M+^TTQA2`R$?>S$\&Z[JMX8JXDOAZSB,.?N/)`V("^:7/2FELHOP#CU]73`N0 M81X[7GY98JQ%4NMH=HGQ).\)RB-EW6GKS)OF0XX22UEL:2(&H9L3&4R,*GF* MK&@`?')9YW!+7L9W\CSW<`@R,:W`FE=N`''C.F!:%NLUFVYW)6:T8Y=`8NBL M'$#WL%DIQ7L-0&1`\4<+%[-()`OKOKQG:'AY=DLT"<)F8N@S>4TCQ3]98U96 M>)CA=2N7#T\<[Z[=QRFJ]@%V@"3!+SJ'%?>"C?UYM^*HM9TD9]#A?];J-A9$ M&)B+?4,`^[_+Y\CZ'-/G&U(-TMYAO!R@:$I3@G#K?V,"YH]OBFVV].-X^/H[ M_SK;`!]^AZFL2.RPD(2RVNC:`-_HN\>96^3%UJ-*\`XYERZ+K2:[B*0)"W*- MDR(&0R+U.4)?<53\)A!=X9,$_HI#.Y.\TCUREUO`V[7N1W?!\YA2 MZJG\#B<7#0V43OMP?`UR.^'C+!Z?M%&2[=AVKBOH>P;/"15.D?0K%7":&#VI M7"6\9NY"'JR9,8O0*E@D$5`EE`Z'<59=U>GOM^M$9C_D*PH M(:4.C#;$_*23"J69;^4!PZ=4W9"6%L&.L4#:KBO(D%H<8[@.?GY=`DEW36\; MH'(]DR-_&HS'XV`4#^ES&,7!9#SJY$`?]>5!Z<^P_%%G6#9)4_K3T/9.T)=H M1=WAE7I`M>;_N\.VXYE"-AB9A>%$(PKB&DY!!!QZ4LU&UZ]IP13-Q\%X-O$C MV-'A;.SUI%`)IZ,@FL_\$./'AB,O#(83-,+,_'DZ/4.<=Q#.TP8BJ:#X/)=-),.Z-RK/0;]_<'`0!EQK)) MD_&$?8$BP.7IN.T*M'?*9S1HGF/&>11,0YEQ!E+Z.&K-V$:S<2-Q#/;[R#ED M.TG_X8XP.80V\`HG^3TIN;B>SD$DJ7^R]ME4"V,9D$TI>"\&"[" M9/3,>B6JB#+L M-RKW>/L);L?_>6TEW[7F$O;')(G40>.MR/"@91GRUNF]V$KN,G*7NTLIOZ)] M,+_%E8V">!;+C86/\\[*]DWX%1<67IBQ^!'"1Z"J^Z_KQ,J8]]'2H2RD#M5Y M3PD2:5N9QLEZ3Q)T-_-PZ.2FU;Y26>9R>^W+_9*B40<2@@Y(#",C`:$[A ML<%T"L0Z&GIJ,65ZJS-O+HN38@NW&(-YAS!>!&S)V-,>E"M5Q6X\!*HR(CHS M"NVAFB[_XO(JKKB+]K[\Y7^(QF8$[U(,8G\\C6'P_+B#A\S17M+_HN/A3B)/77B)R;]/G1;-A`J?*&,2CA[X'P:+@4ASEBVH MU).NL3^`)&DL*2;/)+)D9OXH#L;\+?&HJ\\4^^8I+P&4'20K#VN3^(>$2HKD MI,`\*>Y.6(%)+L@15N]N?4XYOABTI MRI*O"EK+1+;B99`BM?7[)DTH(DC)@2GF*\61CI/7_FRH<_[@,,N@'5G8YE MV63Y/UZ^]N,QA=OH[EE^0JX&F:5':N5(LIQQ5/K7.]$_P+(OEW6!2$>!"DO, M^`J2+>E96#%A^X<8?7MS9Q1J:,.9!9[6;:62?ZXN1`S$ZB%^:&V.R47DG-0< MA]<_H>-L^`V67!BB9:Y0I\G<#+6^)21)5Y8+C)5V!I6>ZJJ9=)N8VT3WNX.. MQB%-8FP2E%`PUG&3Y7!^PT$T?@4S<.I=C&E'S19%@/[;748E$Q)CM%9)UU$! MD:[HTA]3D,UNXQV%C!BO<8IW%V\NKQA#HE?B4?$E76F!GE+W;%+*ZDCL`JI$ M5,HCF#V6-$$2PT*4`8AG)DZA;;+$53;PQ::2))3N5,7>;!LU88B)X5R"Z$LO M1(GN]HK*BMPBLX-&@$&#_@&+J"SA;?K7HIH(B23Z?6I3P^[,3`Z-2XT0QFH? M89QIPNC=D-I4;T[5V9D)+>,?=K`^E3(]:%@?6FAE93-"PH:J4+3*B(W:HH&4 M0<90P19@A-[J1NRAHC-#12GWVU<14>\W(J+.K,&&B.XCF5Z;9#;)H_]"\MA+ MY'PWD?/V$#G6NEGDS5H'>X6;,^DG2\]2)6\/5?*[5$EQ1"U:,<"#0N/'FE.% M$I%(&N&)9&7%]+(D9]2/Z?ISZM$CXI^_N;@Y6US[Q]I3^PU[GBM``G:V"QJ" M?="4&NC^DF?@TO8D5Q7Q9!=3%.84\J)Q3WR;*)K\@6P;2%'TY2F:RX0S$#VD MVB+JX&:LD:Y%@\E\^DJ%]&FJ@G9Z/'D@0^^9#K,:_5HBP$\+<8F]PE7XZ/:5 M*S57`ILA6@)T__V)[)^J18]1N>F!D552*Q/G/R'^`AZEZQZ&<=(A% M9$@4B[(QR3-V<:8H=HW0?!WB?C,`)P[FT12$_MD`_>EM0^"S@K&Y!0K!Q9[M M(-446A8'430'OE]+H>,9$,%.%%F;[P;0N`PMIZ\3+\Q.+75NTL^^NX=I%%\G M>J],E[&LOGEJ9-$)AQ3,Z"F/[&9E-9-0-?V2ELN,"T+8?K>4@CZ1O,S$/TL[ MRF]'U'TX&,[I8<`/8_,2C?JAFL9Q$,>Q.#\C4<';`2.B$J(!H.3::]K]829\ MJ55-.LHWFR@/1*1K.?L\$2R+W3W(B.@CW`O.9`B7?#S^_WB3%&"3?L#&PS@( MQ[/_-8#M0ZM)A,+3_R*XIGO0/8KPFOY*P'H!&M@N#%8Q;O=TK>R/SU?DUMEO ML&0)EA4$UA)>R`WE1('!5,;H1/W*/A$JY.D[C/60?$K7#)$.FEC("W&N%O:1 M\E-JM_@6;-WJ/N(B/QR$<]-+;=/*_\N_]H[E>.NLP?JCNAR5<)3V9N7'P3`: M!N%L:M$0%X(N1X&;P+ M"JI$TR4:D!PI?CTJ#&,LQ)NTO(=ACO$S"%DT%';E6CZ?FG/PF`H#,77-;>K? MXV8R[T1(R#9,DR18N4-YXM?6ZR[7V!+QW:#!*:4U2!5(-)\#QY2?D MZ$J,.'N)B6U7#IXJA21MQSN<@)U>T-ZO-AK>-&VKQM*)(O<)M:Y7?#31H#/&7""3HK0MW:?&1C*^IYK$4LA MB$E]IM?G-=:F4;V!D`P-KC74C*F,8+P[Z):%A\,'?.7=KJRE-/1S8/HO`S-V M@0D(0$#&!*1WV";^U8#TPLG^O1R]Y*R_`DSOL+V,ND?^J=OR:RB)1PS6?QI* MTO41)B5B(V!,5BU*8PFH:9!<=#XS^YO995F$35!)E\U"C6/IFW6R_.7D>OF` M_A+^^V*5KAFPQ@\>_$NTB7_Z5SO;VN<#@6$X\ MDZ^,(XLJJT":;[-JA@/'][KC=]+1D-/034G>?4_^&W+LQG;">HN;[U.S4P<$ M4F8H'BI7[3RT5>#,JX0RSA$AU#63NN:6 M>9SIM+%N*P6/(+WPGF=X;O_U5%Y_Z9]>)&X/9#S3.(%(5UMA"FXHB8A% M(:]Q+.R'I4KVL#J(_+`D9U2#"^Y&T]IV7._%&5L"A_=V3>$4:D94?YC[UTIZ MWKI_:(YJW#X5(RI9I39TY[1NV)@T6>`H[NR[^!\U;OO*31XH[_-@,O-?P3_C M$?P#@LGX%3T/@\GDE:N`X\RC033&D>)X,(=_9T/,IX*O M-OWRRCMO8#ITF0RBB;C83K`O?QP/QI3UW_S8D%L:]YS#;K2T+X^)2#1>0Z+Y M"H'F\CDY!EB.T7`6Q!&ZH(``,IIY/\C[",L[PKTZUU+-L:A/*!8>!<"1=XJ\ M)J8%^O9<+!7'XW`>C&93:12.VT!P+=-8*2#"*)AB`'D\[4"@]"+X?30;VI"H MGWB2*!XZ(*$%(`3#-@BDD-'8M@<"UQX$T0Q=SJ;[=V$T@5')^XMAZ&R#`^VM MP&WN-%(3J]('CD[H&S@/YO.1ZN/.,$'H1T';C8B?6Y!.O2:Q>U9>_83H$`.C[?0/R$MUM3>@LE@'.LU'4EV]^DD]@Y?GT?K M:Q'S]+DM_>NM;V*=%A")B;6\*2!5.!J]?'&8=A`?.DT\;+:C2UG<"WZ>L-"- M\,^0Y)HP'.\#3/XC3^XD+^-@AOYH\5ANUJ1SLZ0W9M:(ID$XTS=FY,$[?)=2 MAIWC>*A*7M)OD];$+9(R"D;P&7-G\$C37HJB9I]-XF`R&KOF5H`V9VQ2D!'Z MQ*"F30XTZEWF:([^+WJBV=S,-(!E$GB1_K4UJ<-S"\CW%*_+5)$9LJFU2JU3 MA@94,#15"QR>Z1W-AT2OV4$33BN:B2C69:THPZ]H%5KHUL,6DIF,PHA0>&MG$=!PBGV@G?G(,P:# M"&Z8'>'#:V^RJR*SRY(.V^.F=>\HGD?!,(PZ9J/YH)$EI!MSH'X[S/NK-=Q_ MA$PF-@B9G5R$'+;0P0(+T5LH0-4=F?DGF[5DCM0EVUG:Z#!4\!SC\0N+[)AX[)]^1NX#P%E:G>(]X`''A*$?:2 M2HR3AV^W:QUM=2>%KAE"=`P@F:&=#NCY5!`V$WZ8O')MII1:R0H869V*J2>( MXM%@"`('_T-]T\8N!"I`10VB>D>#*?0;#V+H=OJ@#$BN7`K'\03;8M'H.39_ M+;Z;\$*]XO_@RT')&=3VJ>!%;8)6`>R>G9W"JO=NZJ.K$I9?F1^$I%U'H+]* M$>(UTE`@!@$"<$BN`&U"X[JC4&R\5($Q1C#Q^Y9^U0[#2#(RPNOL-0E[F5`. ME&[:23O;"SF4.7-MW*9TK"8G!Y;8=>P@W:SE`S1;D[\NYGU`!^GV,5@QV@'> MHY^9[#N!9A=V[(7YHRC,C0J[I!C63S5(DU]T;2G&!79J:=4;IBGBS\^AW4V']1(W;`''75&!ZVK M,5!XU@%WLR-0"3$3I6O4P1AZ5K6M(9P^M<%-894B3DZ"JG05VX>93U.KQ(_2 M)S:U[*;6'#*#^%`(/.S^IZ;A*$9*F6X_3J;@H8J*J/SQ^!4\=Q/V?Z6+0^.9 MU*\&]DIQ`CSJ<&T&1'SH&V<:.UTN/NX[QM_$4[22%.^?L M?#;I3:.4FZ02[T'CCH?.:!#Z&\`N54[V:#P8J2^:GC,!HR7[,^HL8=83%$TZ M7%(X')`+3%:;M&6GJMP@$*X.W[2W\6&LU+-S-I#'=AE%.Q`LE7'2<1!/T M31%-&.7'P=A9#M#5GH'(>J(EDAD(3A9DBFT7'.W'KK"JHA9-0)IJ!(M"VE66 M@N&D&4YK;/:O)RT%EJ=K['T,?!,16`9\"F1 M%]8?T^[--!DGIE^*=[+*VX]^817>?61@X.G&9*5/+9P+@RE:PZ15RCS#+L_9 M><]L$,71`%R>*DM#^UIE7RS/]%+>(X1#*Q3:*,YB.3%4[&1G!U%BRHF\;H4D M6=$*GC,JZF!MN@1'#6.1$;%J7]P.COHK0B#A4K`'.KX1=1C3Z:P-Q$V#(%&A MTW7*\=N>1A@%"I<)7[$Z!I&2L8YMA)W[;Y.24G2_P8IQ#P'/'+3NA7FZFK'H37'#,TM@=P8U M[4.:K-1#IU?W[+@8VHX4Q+J$K0N"GC(3^X:0]:9N'9`I&NRZ%,FM"'2\%/IU MS19!;I!1%-UD'+/KZU$3FFLRF9R' M=A32X;?*)4WQO1X%T43\3:>HH'_V4JGJZZAI69)"GJSHUO.>ZBS@@M0F*IR> M7N9:6#9E[SJ"2/Q/N2%?%+4-7/*0KI_,@X12B\;PRLFDK/`()M%$T:KQ?/:5 M)>?:&_$,<%XO<+X-7(CY@&>J?$00*50X5*73!]U;YI8D8H:05]+]*B["WJ[F MX?G.PV-&0&K%63IG3F)I2>I_Q(?\+2,E,B=FH[B:*L%]Y&/L]"BDD,3)G+Z8 M88)D_'GBAQBR/IQC?MTPAG_F\,2.9OC;%$NJ#L>A/P^BT9!T_NTX@*U4C!/5P,[5070C($@T?73DL.@WVB5^N`9LBEZ2M M7"&+J=JEW$Z];#I:+A2/]L"SG4NT`VFA"BRCGHQM%7E5K+,5U_)QI<[^ND)& MQ*0TV5J3IALIV5N@7O[LY!\QST(K%C*,U!H,6=,_3EP*`7:HTQSG.>:7K[#; M.[@,Q-I0$G]=O8DTFXON*OGK)AA=86*$H4QWY@[3Z\NK*OT[N M4N"03H71I>0=-7O7]DZ*WK:!)1]0N4W>]Q6>'98";M(-JF;76BE@SLFSZR)A MEO=T2(F']ZW*4ZOBY+@2LT1?XH1J?BN*MG=^DEL,:DCDJ?4N\M%7.PH@],^2 M]3K!$*`=&F-H)[PE:L?P1Q855'2@M>G0*27:>%NR;]DS0+&ZM$I34HIR46(1 M@S',;9T8=7&)QC26OE0@MPH8"0@$>#7('Q8G9`#9R,)08_9N6)I*&?_I6H!: MUKC&TEISH!*.L!]UDE>8/U#Z450:&J@:)0%S3K=F5)D-=SYHOY&4I4;C@@\6 MQQJBK@7+[)34L(EE6M_*&-2IEO9]$[J!&!C69Q`MQ.VQI*89-.Q"[WKJ/LF]-`LM3*W M5BJO(0&#.Z.$;-CAVEW?@;A`]@/-!QB;&JE'DM.&"G5DB,\:RL7 MJ]7VM3;?I)C]$^5LI)>L52'S>2-QHT$>4UV`,:!*'2=I+^&&VCB1M'JP\K2O M.%8U_WF7&JKS8O>D^&=62A5\T?AKTU?%IQID2LPXBNBT$R] MYAHB0!#,<\N^/"H,L$,T]/4^U==U'Q%HM&(CQ.'\C,;(^L&*DX=1U:L4L%B3 M2('Z1%2F5KJHC/(\%WC+B\=<^+)LE2%>Z+?M8UH2FB/!^(EE*\T=`$+:,N'2 MYALP)6E7;I1;!FB,F4.S.R`)BB_9XX!H_QQNQ=YR`^ M<;C@N3@I=QC;]N]BYTDTWR"\9.F*B15(],;Y<53D!N M-U:56)/FDWV=G04P1`MHB(M'OD9BW*A[^B$YJSF5*)4)P&=PO1*#K\J^@=19 M0PLLO'4LO8OP2*]W^V2;U[EL64KB?.#?DO-?S3X7I(-B1O?96C(F38*=WC)H M=O2TYX=LC/%&!Q!P0,S?1KI7]`Q/275`PM4^`'5,)\QP4U7&NIM MV.`[C)$8BW8H\\ M$T7O10YH)WF`>?#CMV<7I_C2\V-'$ZB0_41J&EOCTH%+OA0)%]3:;>N5OJ`M MX@+'-=OGF_+(]<5'F)5DB(.G;D[;U/&C/8,R-O`PC;Q3"!NNDE-0P,2,SUT< MTMG2KG2>D@.:>([O7.J`/=G9K+PH1R#P8:6X^7!$GV,T)\0196?T3YZ[>>C& M*EZL^I.'62A<*5AP>*PUIZ:*9C05,[*Z#(Y['CNTIQ5OHYR14F.!1YG?!"&I M`JS26L%CE<5:B2H9Z6/2;&_H.;ZRF6;;Y"J8N"3,P]@<'1TM2TRBC`#=\4U< MH1B&YOLE/*"I\I:YXD).&4E;=E,]V[G5JRLGPZ^(UL)"]N.LO2 M::ZI+DR6/C(=,O3]3ZC'%9*'_&:^$J]PW`;,G]+TNY-;2?%J]#+4=DX=1BD+ MMMY@+E-&!Q>@:JQCYDT!0+Y"))+7GOG:OD3%AZ4S/BPG<0,/$D[_Z1'U[ZNQ MUDJ):Y>\-O&/*I+LA/QJN%Z*<6WJ?SSA5T^Y"2N/.BE.P'9Y9B'PL<(,\*C+ M4ZZY/9F+V4%*`%;^OG?979VJKKXP]>R'@6H:F1.=S"0G-EI6T3,-^<:$0='N9/]BPV>L^NR[6G:Y(O(FTR4YT>AJ%F%'(3-$Z-M)($II(=0XO)&O:$!%*: MW]+"M%4'EE;&)RVW<7K`>CEZ"SOH?*FMQM,ZI4 M1%$"Y/U8@=!-R`Q?)%M4!*RIC`>5",!4-405"+BF_L1E M!+MJL8T;:54].G*!`+0*,:G37F? M.,R\YE3P4"H^:4?:&KP'CQE3V57Q"+UU:`9N.?`^N"TF543XRH6W)4=A5+W* MH;SB"+.&C1'"JT2NVH(U/"$,DX86I,& M_@-(#4C=*6\@^5@KMS2/5HQN]S0],3<2G61NGLJXO\/+T\9'`ZU(5Y2]FT@@ M!]*8(Y%MCBGAJ22I]5ZVKL3>RDX'>N\E8A7C_-'E[3%/V1QG["1;"DF@X3P- MG%PF2D))<6G"YU.%8.0","\IAWN0!C`W3BT=YPO%)"*9S)8D*#& MY[CX-C*AGA<3+&5B3,-$P`226$4E^MBVO-/@6G!ODL?*E"7PT.O7'(ZD6F<# M4K-BP<"Z5P2@7"QQ;,:;91,_^Y;YUBU30K'6A7J:,0"A6<<7%)4Y\K:8*BX: MAC:*JDW-QC(+G1;6_$5?9#C'+5]$ZR71:43T^;7.SKX_E2[Z8'3=)+@4.<[* M]@JVM?EB:SN#JY"46NE9'\\C$3-I#J@-LA!:$T)Z68,.QLGOK M?O923^.,WQ:6W%40'/TZ42AZYWFO2^*/K;>4CY&2CW+<#)>]K!.XCT)>E\Q5 M,,?#KJW87C4U+(<\MOI\@V8<16+R[9JS]8A76L$?R`^Q793(%\4V*K,TL*94 MK#*CF%SV$=S5:V9[R4$-;?N_X..M;5=D]$`N[[..,7)F.7&H!0]I-2(=WC6% MOOS`6[.0]7.$G>M+[TP6ZA_YF-MM%LPHVT$XDG(P\.4T#B;#*7V>C49!&`VI M3$PPC4/^-@-!S#M%-[ M?O@R&@;C,*3/48C.]7-[?O@2-F`V''K=5#".G3R@T:_>2/1Y'HV#\6B&^S,. M0BHT@=_.,49^3&5O@A@6.Q[B6N;38#Z+^=O1,,:Z&ZW-C(,Y;-8HILTT?T0P M6A2$XXD_C>?RUVP^UCL:PMRP8_-9U``$/L"1A53@"?X81M-@,D&HL(95%$F3 M:!+$LVFG*L9IP>HT+'I4^==`GI]OX:NO2'?(-%ULFI5M9B>5"XJ"A>B,B%[Q M[;4JQY+D<_M$N?`E?#(07WQ\,54N'7+B>'OYAH=]+5G!]3P^:VWS2N0L-$BQ M%QVF,D)FGQ^"]L3HQKPKC2A`YFS-_0,IM\RDQY*:G"%@*974596X2;@L8`/O MG=5+5_II:&-!-$KR;]&4?U=2`'U@UL+&DH1L:=F&OEGM."XS6:'_,\5:(A52 ML+"_)D5/EKLE>AEY&DS%7FU%SL.UZ^62ERZR![1_ZFMR1["E)9V)H.%;T?`=2EDZ->PHJ5"?@.4GFV*`[S);,*3Z MC_&A..B]^]K!?=6Q5&V39EO+F8-R+\%K4B3,X[/PD.;TFK!X;`D;'!I(O.E] MB6&$%`I)F0?8-8*]])1LRQ`K$ZN$](H7@7HS/>MG'(TS\VN."3W3B%1:,`\Z MN^&?=&);$@V`MT5/JR=>&6E_*@&$8YGA/=\`;@,G!@NI>:\J2[R@X#B<1GSC MA,-MKP3;[91;OOB4T1A)^22+1`\Q=!M:8:Z=9`?,9*EBN$4=82U-[<)YNHR8_-8Q][5F/*F`%[E]J)FC3,2:G._A"D MME15AVZ\:%3;),$@''8PEY3"G:B'CD`7#^)`C'X)>LL%%'N>UB".JWK9S:PS MKFI+@5(5D'8:Q4-*DVC\:/7^OJ\:3=R)J.]NG4;@! M3V6(I,<$!6ZZKT59JJP-9*P52TYCA*:*IUU.;D#I!_>._%N>:60.=>;:0.O0 MAZXS;;RAOX9@'TVG9JJQ"Y1X9I-H;]]1+@[>;I[\SVE9O"P"PY7S"I.?=AB4 MAHE*I4Q*R/'-LU*`"-GC-!$`LLY>[/!+4T,CI26;AV2?H.2K???,AH/LUVZG]5E7HFSF'K4VV>%WES*"YO@90"H,="^'J/@(S>>U2E@T+ M*RC/`1]P"R,&WI5<@3OV9^L5"W3#-V+@#:-OX_#;D'(O.QU/YM+`V_$/ZZ+^S_$JM(8QE40:3L3J@Q039^(5P MA9R:%>"2)*V_`BX:JP/7Y-MX^%*XYL$LPL+7DREJ0;X:)!JF`]"\`5!'9;)8 M@4A39UHN?D^^5@XK<&]#O_W+1O_"4C3>4_%^67FV^TNCIRZ!^G4!%XFTY$\->$\B)^MT72M'F?L\P?X#T7]H-ZH&ZK8W]1_ MR]H0'PYSW=+:-QRF$J$6GJBCM7NQ4D>(6D5MKR0T%!'8X5FLN,G3@DI6B.?! M05J$GKY8_?)5\>M,E7T1T#>/-H[MG=25#S. M@\DLPDE'85O2>Y%83$DSL-F!D4']&:SL:R9'4LFO)!D7 M1&E4JA12U:04#*C`]KJ;-A'W!%)**W/B"]4F?$B'@.+M.[_)]%>#,NH#Q=NS M*PY0QOMWY7#,-9!X!YR/`Y)I]&LA&9&%T_OK63C]0RV<7L/"J;>F^]STE+5OD0T8K^^2N==75R?>I3V&'.Y4E[K$QY0&)<.<+J"YO$[6.UKY#VX MWT'/26_O9S+.1A-)-ZL&P$R\TG/!-7$IO6EA2KE2HCH'GG@'5I[0@33)>JD< MGK,U>5>E:A4(!"7Y%2?G=KY@JI:QU+5[+$51D6-D)SS=W%&-+"UU6A!TCCBA M'U%9#!P#K4I/.W#GL4]90E>F?EF`A"/0=NPVZ">A2EVMTKR@F+;"%"EBR-FD MP;"9Q:)Z?]=.8?N5TK2?W756+X6I;U,=-?D?M>+&![61WU&I5$1JD)6.,?YE M.@LI1_GQ:!BA;5K^F&)6(ZZ+@/G<@2N?C6;`^Y^9,_@.[[1L_IELS?G':TS' M1U5E.M@4P%;=9YRK%)6Z+`[,8'@0GF9AZ$^G:"6G;.\SM$<#!QS-_>DDF`[1 MAC[V?FHC[K(Q5[>VB\P1$I\UBB<^9D8:!=-1[$^`GQ[/IOX\'@-#,K571LC" MF-6X0_9L6"0QFL/_1U-_.@^&P-(,9W-/UT2J#/JW4R-+P#)S[B3`4YH- MN<4Z!^O#/5+OLBQ5XK(-C@..UT+N2`[8`"=V*\+I3.)S2F6+;@)VRM_46*FU M$5ZER#`9=W6^5$7:C5_?RF+-J9:>S1Y+28_U M;K`[D]IM$Y7,+YTSUW$K2+E,Y3Z2ZMSDH57*3MQ@2OJC:W>A4YZ5G%CY/).3 MKQ2!NS6I;,E\JY(:LXM>K4((.M!X*I**G/;(9X_,1RN,EWI^+=Q;Y3U(ZL;6 M<$0T,I%+DV%04V8KS[9[WY!?;4W5J8<@$3,6V)B,E6U^[$V/R;631QK-5%]+ M,=H??10/.2\*`U*:9Y5_J<&M6OGN/<+X@7]Q][59TQ,'4#IENKUJ0&=7"F:O M45_MV9ZUT!AJ@251"J=F/]O,883^:.$5KQ@DY/ M<#0K0DB%@YKP(4F7P(FCF&WA6*]G,!\VWP@00AD:R=LE9ZYC7=W,,];^D<#> M3F\ M/%:%5P^8[3G9#PUE3)Q1"5KQ/4.6%YV;>EL'DQ&;Q!.JR=MSLSOA\V2?(M*C M_`(H3E2BX5`PHI/V^D_Z,6VFYJ?%JIV@"RBHU.08.D*]J5;5B*W!;`MUN7/Y MG!W2Q5&NLAT-H!]^+[/Z9>VBKN*VI_VC)2"\G?F(,!.X(-P](^'F=#T$6ZS6;;JV$KZP6MQ*6W<-FI13MJ*HK:_%D%HEL8MV7]PP- M+\]NB99?V$Q,94"N^_AFG%`=$7C:X7TLEP^7.+S5%[^/J MJ1=L[,^[%<=L[B1;BPZ;M5:WL2#"F'GL&P+8_UT^1];GF#[?<-FOE+6A&:!R M[R[C>V#E`F/I(^DI3-%#*;M!(&@+:*3&*XLI&W4Z3#H; MT7TLKC]YG[84AH0-3H8AEW9?-SIH"N**-O0D*O$;'/>;UWID5V"B3'7\#CN^!Y''B80TVROYQ<--1E.BG,\?7NMB9\G,7CDS9*LK>#G='#E4..M4DS.QK!7,E@S.R`YA=_6)A\O6<1;"-3$=$=[V\T_ ML?,X4UOC#W2;6JJ^K(>U1#]/]'!2H@\*A5K7B%(-8:*N06!@TO,$2@>$.@PR M&='O*KE!>WGN^T$5VN62<$*[3*31A),-FGQO"M?[+HHG%V4\0.O+?OSM7@C? MNA!43KQ,:W,OY#50SW='H]JL0_,UMX)+V?B'W8I#LZ_>4!:E=NY5M\GK_V_) MM0Y:]-\B!_\6.?B?*G+P4!?)`T.-_^9O^3=_2Z>_Y<'D\F_&[?_MC=N]KC?: M:R;P%VA3/E,.(LHJ2PM[.>;][V>$C@>^+5"_@*T[B(5[V\A+R06*@;0'XS$P M`/&0/H<1,"+`%+1!PRI#[J2-OSV,@RTC$W4TA&<[@@LXD?P5*'L['7DX@Q!)(1S;$8U!P9*0_. M>8(7>`8W+,*+3*SM=\B&NZW0QU.XD1-@GH"GG8RPBA12=G=>2W4`<0S,!O$) M$;`NDVD7+\:2?U4R".;H#U=SJGOWYG_O;O[;'9$U/K*)4V$D0]BMZ6SN*?"` MO8F`8$7`O\9CQ][9!GO8,*#D(5+R8V"1QQ-\G]WK4#L71C,@J<1A`0$<3KIH M.]$B4X4^A%HKO6#?`/]1!O7^[?5VT5>BPM"#"ZF9S8AF#Z110)!IZ M"H0RO=6YR)?%2;&%34$&=X@E:.'Y&7O:9UZJ$U9P9^"01G1LH]`>JAFB)BR# ML#*JE0Z,^,O_$-7S"+`V'H9^#-1Q.IL)8^PT!B3M0;""VW`(4@LQS1':G/I?(LQ4JF MGJ;Q]LN2U(YR"T+OAX-P;GJ9.K9_^=?>L1Q88PW6V:>F'8R?(O7^G6#Z3YUQ M_Q-,_)^8&[S"I&-W"$:FE'Z4HQ7EX,%DYK^"?X`DO<(`TO$KU*Q$@\GDE7>6 MD3U\56%+]3_OQP(]4KD0)B5$H7'FT0#D2!@IC@=S^'>6=*\4- M9>^$+I-!-!%%[P3[\L?Q8$QIV,R/;M]I/JB_,M)>/H>KP-&,@&N-(R3H@&2C MF?>#%!R%%1[A=IUKS#W&&HHD2E'CX1Q>;ZH%N4Y7WYY3<6QH-`Z!<9U-I5$X M;@/!!40$@C%*Z%/D3.-I!X(IO)7P7M+WT6QH0Z)^XDFB>.B`A!:`$`S;(%`! M7HUP>R!P[4$0S9`?F>[?A=$$1B76@&'H;(,#\RU.DSN-U,0J'9VC$W)TP+_, M1ZK/7GRK?`N,CB*",EIC41"%18)P'33K?'&1UR#"H/Q!],CCG0$J=`2G,[57 M-AF,8PWJD>BQII/8<[J3[S;H5OAG\OC2!GQ M#@&N_\1:'M;%#4>C]DY_*/*3'].*XSZLT_F-J`"AKW^&)-*\$9XUJ9,6@,2, MK%@\EFLPZ5P#Z8WR=032PTRC-X@;17F74B#+<3Q4FE[Z;=*:N'7_1R"-A"1! M\TC3WNNO9I]-0&H9C5US*T";,S:O^PCY%T!'=6&BWF6.YLBKZ(F`U=4S#6"9 M!%ZD?VU-ZA!5@=9.\1),%4WH7-7YH.DJW,?R'/9LHC/QCL1+55;B3DJ:B.^7 M\G"BQS0>#8;P[O$_7-RLX4_(?#AF5Y=!5.]H,(5^XT$,W4ZYMEB6.SW;CN,) MMD43P!R;OQ;V$3;^%?VG4U%S..`Z9;7Q4CY5>2[WV4.^W]OKH&OVGZ@Z<6?; MT,6W6I;95IDJWRAC]?%96B?9NO(_(`^*FAL7<@TT7KF%R>_)QM=?,D")A']( MNVGP+G)D1_UG1FC]K)/K7Z7WDJ>M&Y36U/#WC]W73DW2Q:7M$Q60I,#SSG`] MEKH3WV5^4_O_&G[_='WF'Q]U]O\P@UKG27';T@X&UI6C]`!@M6&G_0.;=#H2 M-EMX.HW3@I)=P_MZ9F6Q"WQM`_JO[XFX=6KN'M[3_[]\-TPO&N*E"VCBVHM7 MX>[^\J7TCM.SGCUH$C\-\H/7V7$CUK ME'%H@;[&)O,,C"@6.^#KW>C^<-5#;F77?.)Z(`\W>G1T+E]GUV@/\T(3QLLW M[S!SQ2%;>I!AX>]<=H6>G6^:#@YU_^@^W_T@4]TVJEJ7P05@[+9..3:K+O6>\V?;[%OO/$%#;=96*.&<>WH\'<\6T\&#EPUYGH M9/_:)J%KRR=3U[=C9]MIY/JV818]L4VDS]-HA\USO]7U)=2TWRAZTFLM?1YD M=\^`D\VY)(-^>^3>H9N&R,[CMM>@V@5#V5,O+'OJ"XS(+]GV1FT_L<$=;C(] MZ;6E'B:']5LP^XVPSAUN@;%UB]4]TO8>D_"+^`&NK$?5X4@D2/)[BH]T$]6+ M7!?C.[3+PC;QLH_V_@X'FVQ/#C7M/G^N;;.KD_]W65M[GP1E;.T?J6%L[6N6 MFL62L;6#0X?;6CNT%J-Y\U_@(',./3_EL*P7X4\8-4Q\W9NZU!);U+E,$@XF M\XI>[2E`O4.Q_DR% M+L@[_#/GT/;X=XHSP653Q60*U]0].+BMVMW^G'+IA,1_4Y0EVSXP[EJ-(Q\EK;S;4E<]0:6M\_M'3/5UG?"5=KM>8Y"'P MCV]?^V,SA@Z5TUVE?H..W9$B$L?+UWX\IKRYNFF6GU`ZBLP*]7'4@+/E*AT7 MV8)<[;`.D;8F46\ZA\*PI_T2`ZVM=7`J+W,F?&Y2ZD;B]RI$E%0'&][2KJ;AJ&R:H34`@OWAS><5;%J$P0265HL%\ M"I]0Y%MSN5%*)YXT\NI2W"C6LJ7DCO5CNOXLP?W^^9N+F[/%M7>LI=\WG#U, MP16P52%HU,L%P=@FVG172#)=VFF]A*Z\EDVM,/)84!G7(^D>,LR2\)"R/8&6 MO$J7&*A)L8*-1<.I2'1$PZ+?M0]A`@#:&96)5M]?C%RF]&>)_QYS].XV%-?C M74OB\M-"=!-7N`8JH)`GXEZ6P%;(PX0*DI\HGE.UH"#9)AC->/2,$E#@!JTS MDE"X+AE%4_,0U*),`T<@66?Q$13_QR7!1Q=6!5!$#:#@P!L`="[K@ M4M0]5I<*XW#44BFPDW_`<0'OZ,:>%'R%1IJ2SQQET.XJ"Z5B6;1-J_X6$VE+H24(1 M&(!C^6#9E\NZ0*2CU-#+9)UBE)B'3C"_+8F7T%\Z-(O0A];FZ**8WK.3]D[H M.)L7/QC>00^&[W@P)!&=>3,^EO@:;#(@'F@0A\/;Y53J]!$+%A5,8__]7_[M M+OM"U6Y-`AK>$JP*=0M2#)L!-T(QCT+&B]?M9^F59$?"PH@J-HX*0FY2*GV. M^TG1A:J0)LP>2_')@4>DF@A#*AXQ19,J,>N&I!@)_#;)5IA8W"0[IX![?&AT M!&.74Z.KO2)V\1:3-6`X?H<:?F)B*\SE0A%;-V]]MH.QI2ERK`=Z)I[X;1_$ M@S3*MLZ]UX#A;A7T)K_\7CL7:J>EO4.ZS1*.)GNF[-V6EWDHFDWKV%+<#H"! M+VC<5=M.9@Y=[GCDT(8.QYTO^Z=+OKBF(V_#CCBDG`\[*LZV_V'@_R&[[RCG MQ>^P\S7Z)W;59NBNV/W6FNJM3/6N>&RW:G@V.ELH5\98R'Y'0:'\('M^;\W@ M6FXO#CG=)1OWZ\C_5@Q/W7FU4UC@#DUI-NG%<'$1ZOEZ3\?>2ZA_V-.YXU?X M;(,]@[6O]%<=0,-_\$!+)%+\/5Z'S_BP]MGA7N3'2",Y,;NWK0M'.Z!>I9N$ M:YNB?U$I13#>H8/P,?H/=2G9Y)F;TG(T;&RW&X'5AEB(?/#1]ODA'GB]3/<] M#YBST1X\Y;;N;_=TTZYYO3_LZ6S#Z+@:K9_W#'3DHU_?@?O_(N7;8G<_0,\O MIS\$_QCO^1%SC?3_V.-F00X:PU'/CTG>/Z?MVM'Q?F77CIX?;2UBW.T)$LFP MYT>00_2/H7LI].-P[APV)'WB<-(QCM'%N""/AL"0B18_T_>\]/1VDC9`GBYL M]&5G?VT?`C7U/I+H;"\>*AUT9S<31W+W'O/+I]PD+FEVX.(C5R;'B4UPK(SO M^U+-F]%7_OEFNRZ>TM0Q2T`>/M",OG*[Y$1"?*,>XLM"@#"M.RY3*'LE0&=] M0RL-5)^Y]#USCKV_MSU_3UJ.P'V<\8M\?#O&T)'+`GNXZV^7#W9X2XQ=UNF] M?L+MQN0V/'S563MY$3N^IV-\;H-?Z@C;0Y;%L6ZM_2>5]O'XXNKZ=>]QH]+Q M4N<=I?#V4SOOJ/M,4%Q^A_6(.T+!LW[2)\_Y4?XC6S`#)CDE?QJM_3QAU=X^@D0-KLB4_E%J M+Q[0)%`N9XLR3;J8)M:I,[8D=C":-=?[S.TX6_]*2\Q_:Q.`;ZNJ_O[_!5!+ M`0(4`Q0````(`!MP<$<`.,`1Z`$``!L?```3``````````````"``0````!; M0V]N=&5N=%]4>7!E&UL4$L!`A0#%`````@`&W!P1TAU!>[%````*P(` M``L``````````````(`!&0(``%]R96QS+RYR96QS4$L!`A0#%`````@`&W!P M1T9!THS=`0``LQX``!H``````````````(`!!P,``'AL+U]R96QS+W=O&PO=&AE;64O=&AE;64Q+GAM;%!+`0(4`Q0````(`!MP<$=S-N`83`(` M`'H*```-``````````````"``2(0``!X;"]S='EL97,N>&UL4$L!`A0#%``` M``@`&W!P1WBA6)9A!```G1````\``````````````(`!F1(``'AL+W=O1>B,$``#)$@``&```````````````@`'+&0``>&PO=V]R:W-H965T M&UL4$L!`A0#%`````@`&W!P1\%9;9XI`@``#@<``!@````` M`````````(`!)!X``'AL+W=O&PO=V]R:W-H965T&UL4$L! M`A0#%`````@`&W!P1QJ.O@ZB`0``L0,``!@``````````````(`!2"H``'AL M+W=O/XCH@$` M`+$#```8``````````````"``2`L``!X;"]W;W)K&PO=V]R:W-H965T&UL4$L!`A0#%`````@`&W!P1Y&UL4$L!`A0#%`````@` M&W!P1U[8'W*B`0``L0,``!D``````````````(`!?S,``'AL+W=O&PO=V]R:W-H965T[*CIOH@$``+$#```9``````````````"``3$W``!X;"]W M;W)K&UL4$L!`A0#%`````@`&W!P1^3KI."C`0`` ML0,``!D``````````````(`!"CD``'AL+W=O&PO=V]R:W-H965T&UL4$L!`A0#%`````@`&W!P1\&)+]O2`@``DPP``!D````````` M`````(`!ECX``'AL+W=O&PO=V]R:W-H M965T&UL4$L! M`A0#%`````@`&W!P1P`4)[JF`0``L0,``!D``````````````(`!E$4``'AL M+W=O&PO=V]R:W-H965T&UL4$L!`A0#%`````@`&W!P M1QMHDVG;`0``104``!D``````````````(`!*$L``'AL+W=O&PO=V]R:W-H965T&UL4$L!`A0#%`````@`&W!P1^PF9]H3`@``]08` M`!D``````````````(`!]%```'AL+W=O&PO=V]R:W-H965T&UL4$L!`A0#%`````@`&W!P1Q:/@T0I`@``X`8``!D````````````` M`(`!Y%@``'AL+W=O&PO=V]R:W-H965T M``!X;"]W;W)K&UL4$L!`A0# M%`````@`&W!P1Z@11#VV`P``%A$``!D``````````````(`!96```'AL+W=O M&PO=V]R:W-H965T!0."G@$``+0#```9``````````````"``2QF M``!X;"]W;W)K&UL4$L!`A0#%`````@`&W!P1YV= MWEPT`@``"0<``!D``````````````(`!`6@``'AL+W=O&PO=V]R:W-H965T&UL4$L!`A0#%`````@`&W!P1]W4OJ([`@``+`<``!D` M`````````````(`!T6X``'AL+W=O&PO M=V]R:W-H965T&UL4$L!`A0#%`````@`&W!P1^3BXUA'`@``B0<``!D``````````````(`! MV'4``'AL+W=OIF0"``#G"```&0``````````````@`%6>```>&PO=V]R:W-H965TP:&&UL4$L!`A0#%``` M``@`&W!P1PKV>(RY`@``QPH``!D``````````````(`!8'X``'AL+W=O&PO=V]R:W-H965T+>,'KZ0,``+\1```9``````````````"``7F$``!X M;"]W;W)K&UL4$L!`A0#%`````@`&W!P1V#D?0?] M`0``V@4``!D``````````````(`!F8@``'AL+W=O&PO=V]R:W-H965TU9D4;;0(``$<)```9``````````````"``:*,``!X;"]W;W)K&UL4$L!`A0#%`````@`&W!P1PK][G?5`@``N0H``!D````` M`````````(`!1H\``'AL+W=O``"[5`$`%```````````````@`%2D@``>&PO XML 15 R46.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Aug. 27, 2015

Aug. 23, 2015

Aug. 16, 2015

Aug. 11, 2015

Jun. 30, 2015

Jun. 04, 2015

Jan. 23, 2015

Dec. 31, 2014

Jun. 30, 2014

Mar. 30, 2014

Dec. 31, 2013

May. 01, 2013

Apr. 01, 2011

Jun. 01, 2009

May. 18, 2006

Stock Issued, Exercise of Stock Option, Shares 122,034 62,500 503,158 601,055 733,333 106,600

Stock Issued, Exercise Price $ .09 $ .095 $ .095 $ .095 $ 0.28

Common Stock, Shares Outstanding 82,937,309 82,937,309 81,132,811 80,808,629 77,607,346 76,704,275

Common Stock, Shares Reserved 3,020,187 3,020,187 21,000,000 16,000,000 13,000,000 11,000,000 4,250,000

Share Based Compensation Expense $ 90,487 $ 88,528 $ 265,382 $ 245,644

Unrecognized Compensation Costs Related to Non-Vested Share-Based Compensation $ 517,921 $ 517,921

Unrecognizd Employee Compensation Costs, Recognition Period 2 years 2 months

Total Fair Vaule of Shares Vested in Period $ 392,012

Minimum [Member]

Stock Issued, Exercise Price $ 0.09

Maximum [Member]

Stock Issued, Exercise Price $ 0.095

X

- Definition
Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 14.F)

-URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(1)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section F

+ Details

Name: us-gaap_AllocatedShareBasedCompensationExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Aggregate number of common shares reserved for future issuance.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CommonStockCapitalSharesReservedForFutureIssuance

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Unrecognized cost of unvested share-based compensation awards.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition
Per share amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction.
+ References
No definition available.
+ Details

Name: us-gaap_SaleOfStockPricePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_SharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_RangeAxis=us-gaap_MinimumMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_RangeAxis=us-gaap_MaximumMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 16 R33.htm IDEA: XBRL DOCUMENT v3.3.0.814

3. Inventory - Inventory (Details) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Inventory Disclosure [Abstract]

Finished goods, net $ 7,555,430 $ 7,123,654

X

- References
No definition available.
+ Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryFinishedGoods

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 17 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 18 R25.htm IDEA: XBRL DOCUMENT v3.3.0.814

10. Commitments and Contingencies (Tables)
9 Months Ended

Sep. 30, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Year Facilities Equipment Total

2015 $ 65,741 $ 2,695 $ 68,436

2016 181,609 10,139 191,748

2017 97,051 9,240 106,291

2018 16,175 5,775 21,950

$ 360,576 $ 27,849 $ 388,425

X

- References
No definition available.
+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 19 R50.htm IDEA: XBRL DOCUMENT v3.3.0.814

10. Commitments and Contingencies (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Equipment Lease Expense $ 3,626 $ 4,598 $ 11,468 $ 10,200

Consulting Agreement - Base Compensation 60,091 48,741 184,225 197,294

Facilities

Base Rent, Periodic 7,653

Base Rent, Periodic, Common Area 3,449

Security Deposit 11,102 11,102

Tenant Improvements 60,000 60,000

Rent Expense 24,263 72,788

Corporate

Rent Expense 2,032 $ 4,063 40,716 $ 127,778

Equipment

Tenant Improvements $ 40,000 $ 40,000

X

- Definition
Consulting Agreement Base Compensation
+ References
No definition available.
+ Details

Name: ICPW_ConsultingAgreementBaseCompensation

Namespace Prefix: ICPW_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Lease Common Area Periodic Payment
+ References
No definition available.
+ Details

Name: ICPW_LeaseCommonAreaPeriodicPayment

Namespace Prefix: ICPW_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Lease Periodic Payment
+ References
No definition available.
+ Details

Name: ICPW_LeasePeriodicPayment

Namespace Prefix: ICPW_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.8,17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_DepositAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount of expense incurred and directly related to generating revenue from leased and rented property or equipment.
+ References
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 210.5-03.2(c))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_DirectCostsOfLeasedAndRentedPropertyOrEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
+ References
No definition available.
+ Details

Name: us-gaap_LeaseAndRentalExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Carrying amount as of the balance sheet date of improvements having a life longer than one year that were made for the benefit of one or more tenants.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.1(f))

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_TenantImprovements

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_OtherCommitmentsAxis=ICPW_FacilitiesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_OtherCommitmentsAxis=us-gaap_CorporateMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_OtherCommitmentsAxis=us-gaap_EquipmentMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 20 R42.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions - Fair Value of Stock Options - Assumptions Used (Details)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Equity [Abstract]

Risk free interest rate, minimum 1.68% 1.54% 0.05%

Risk free interest rate, maximum 2.66%

Dividends

Volatility factor, High 192.25% 133.90% 80.90%

Volatility Factor, Low 192.25%

Expected life, Low 6 years 3 months 6 years 3 months 5 years 6 months

Expected life, High 6 years 3 months

X

- Definition
Expected Life, Maximum
+ References
No definition available.
+ Details

Name: ICPW_ExpectedLifeHigh

Namespace Prefix: ICPW_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition
Expected Life, Minimum
+ References
No definition available.
+ Details

Name: ICPW_ExpectedLifeLow

Namespace Prefix: ICPW_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The estimated measure of the maximum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The estimated measure of the minimum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.
+ References
No definition available.
+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

XML 21 R37.htm IDEA: XBRL DOCUMENT v3.3.0.814

5. Trademarks and Patents - Trademarks and Patents (Details) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Less: Accumulated amortization $ (65,711) $ (60,945)

Trademarks, net 128,279 135,064

Trademarks

Trademarks and patents 167,754 168,789

Patents

Trademarks and patents $ 26,236 $ 24,835

X

- Definition
Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Gross carrying amount before accumulated amortization as of the balance sheet date for the rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style for a specified period of time.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedTrademarksGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 22 R47.htm IDEA: XBRL DOCUMENT v3.3.0.814

9. Income Taxes - Income Taxes (Details)
9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Statutory regular federal income benefit rate 34.00% 34.00%

State income taxes, net of federal benefit 2.70% 5.30%

Change in valuation allowance (36.70%) (39.30%)

Total

X

- Definition
Percentage of domestic federal statutory tax rate applicable to pretax income (loss).
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deductions. Including, but not limited to, extraterritorial income exclusion deduction, qualified production activity deduction, dividend deduction, deduction for dividend paid to employee stock ownership plan, Medicare prescription drug benefit subsidy deduction, and other deductions.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationDeductions

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Percentage of the difference, between reported income tax expense (benefit) and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, that is attributable to tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority interest income (expense), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, change in enacted tax rate, prior year income taxes, change in deferred tax asset valuation allowance, and other adjustments.
+ References
No definition available.
+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit).
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 23 R9.htm IDEA: XBRL DOCUMENT v3.3.0.814

4. Property and Equipment
9 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

4. Property and Equipment
4. Property and Equipment

Property and equipment consisted of the following:

September 30, 2015 December 31, 2014

Computer equipment and software $ 598,744 $ 507,640

Office furniture and equipment 295,586 255,085

Leasehold improvements 174,298 169,904

1,068,628 932,629

Less: Accumulated depreciation (734,669 ) (641,953 )

Property and equipment, net $ 333,959 $ 290,676

Depreciation expense for the three months ended September 30, 2015 and 2014 was $30,656 and $27,875, respectively. Depreciation expense for the nine months ended September 30, 2015 and 2014 was $92,716 and $81,652, respectively.

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13-14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2921-110230

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 24 R43.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions - Stock Option Activity (Details) - $ / shares
3 Months Ended 9 Months Ended

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2015

Equity [Abstract]

Exercisable, Shares 7,559,994 7,559,994

Exercisable, Per Share $ 0.154 $ 0.154

Outstanding, Beginning 12,782,237 12,782,237 13,408,324 13,408,324

Outstanding, Beginning, Per Share $ 0.148 $ 0.148 $ 0.148 $ 0.148

Granted 733,333

Granted, Per Share $ 0.280

Exercised (1,288,747) (733,333) (106,600)

Exercised, Per Share $ 0.094 $ 0.230 $ 0.094

Cancelled/Expired (462,769) (519,487)

Cancelled/Expired, Per Share $ 0.155 $ 0.150 $ 0.15

Outstanding, End 11,030,721 12,782,237 12,782,237 11,030,721

Outstanding, Ending, Per Share $ 0.154 $ 0.148 $ 0.148 $ 0.154

X

- References
No definition available.
+ Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(3)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Per share weighted average intrinsic value of equity-based compensation awards granted. Excludes stock and unit options.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodIntrinsicValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of shares under non-option equity instrument agreements that were either cancelled or expired.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)-(4)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Weighted average price of options that were either forfeited or expired.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)-(4)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Net number of share options (or share units) granted during the period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of options outstanding, including both vested and non-vested options.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of share options (or share units) exercised during the current period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28,29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 25 R29.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies - Reserve for Product and Warranty Returns (Details) - USD ($)
3 Months Ended

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Accounting Policies [Abstract]

Reserve Balance, Beginning $ 75,000 $ 75,000 $ 75,000

Payments Recorded During the Period (9,823) (131,600) (132,390)

Accrual for New Liabilities During the Reporting Period 9,823 131,600 132,390

Reserve Balance Ending $ 75,000 $ 75,000 $ 75,000

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of difference between inventory at lower of LIFO cost or market and inventory at lower of other inventory accounting method cost or market, for example, but not limited to, FIFO or average cost.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(c))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_InventoryLIFOReserve

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Represents the aggregate decrease in the liability related to payments to satisfy claims for standard and extended product warranties.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-Subparagraph ((c)(2))

-URI http://asc.fasb.org/extlink&oid=51674963&loc=d3e12565-110249

+ Details

Name: us-gaap_ProductWarrantyAccrualPayments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Represents the aggregate Increase or Decrease in the liability during the reporting period for accruals related to preexisting standard and extended product warranties (including adjustments for changes in estimates).
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-Subparagraph ((c)(4))

-URI http://asc.fasb.org/extlink&oid=51674963&loc=d3e12565-110249

+ Details

Name: us-gaap_ProductWarrantyAccrualPreexistingIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 26 R28.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies - Revenue Disclosures (Details) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Net Sales $ 5,420,511 $ 5,230,800 $ 15,160,159 $ 15,126,387

Gloves

Net Sales 5,405,757 5,214,069 15,114,982 15,027,665

Apparel

Net Sales 14,754 16,731 45,177 98,722

Geographic Distribution, Domestic [Member]

Net Sales 4,273,607 4,860,851 11,190,725 12,403,492

Geographic Distribution, Domestic [Member] | Gloves

Net Sales 4,258,853 4,844,120 11,145,548 12,305,509

Geographic Distribution, Domestic [Member] | Apparel

Net Sales 14,754 16,731 45,177 97,983

Geographic Distribution, International [Member]

Net Sales 1,146,904 369,949 3,969,434 2,722,895

Geographic Distribution, International [Member] | Gloves

Net Sales $ 1,146,904 $ 369,949 $ 3,969,434 2,722,156

Geographic Distribution, International [Member] | Apparel

Net Sales $ 739

X

- Definition
Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts.
+ References
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 210.5-03.1(a))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_SalesRevenueGoodsNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_StatementBusinessSegmentsAxis=ICPW_GlovesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_StatementBusinessSegmentsAxis=ICPW_ApparelMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_GeographicDistributionAxis=us-gaap_GeographicDistributionDomesticMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_GeographicDistributionAxis=us-gaap_GeographicDistributionForeignMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

ZIP 27 0000721748-15-000829-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0000721748-15-000829-xbrl.zip M4$L#!!0````(``9P<$>6;](9+K(``.OA!P`1`!P`:6-P=RTR,#$U,#DS,"YX M;6Q55`D``[LG2E:[)TI6=7@+``$$)0X```0Y`0``[%W9K/95>RLZLFIZ7"IJ$)%12A!HD;:N_?@"2DD%)E``NLB2S M*B+3:8`X!Q<'%Q<+P8]_>QD'TA/`$43AIR/E6#Z20.@A'X;#3T??'WIG#_VK MJR/I;Y___=\D\M_'_^CUI$L(`O]4ND!>[RHCV.8G\#H8_P]_NK>;&C.)ZJ$H]`_SFV*=:O:I;OX?)T[LQDDTQY%?Y/R_[/&/+X\X@*?T3XDT01B= MOD3PTQ%3M6?M&.'AB2K+RLG_7G]]\$9@[/9@&,5NZ(&CV5,!#'^L>DYQ'./\!F-DZRQ$)6N#*KF66%LZP^ M6,@7`>]XB)Y.2`+)K^@]6>EIRBP[!H-2RN8)29UEA!'25<5:5[\LQ^R!).H- M77*#U#)SY^@_TC)R(XF'\WD325Q&J7"NP<#*573Z2BU,?0FS[W9 M`\J_X M\\=`&,-X.O_M_/?0IRD#2%Q,RA(4+#!32O_JEZ//I.,IFJQ8BOKQ9/'A5[B3 ME7@YVH18#_G++$@WP#%U&9]?JS,KZ35MZ3'BUIB':+U?X?W"([/?%PC,?IF; MM-S.9]'M(,50"#%SSVR;.9GX\VL%YA!Y2L-&VD`W,^5K M]P3#,6!L,$_R"9F720`]&&=<)1^2G-F"13[Y.KV$(8S!5_@$_*N0V'(('P-P M%D4@CLZGU^Z?"/<#-XK.7F!T])E.=DZ7;?#Q9"4<2_5D-=>#G#>(R>@J_!Z! M3DL%0W2"JB&H.P(.PV$GJ053=*(2%!4Q.,"A&Y,&<8-NW%MKCDYW9?JZS02:ED+=OB`Z)F6.;YUQO MB,[-<2Y,=\K:)V7MWE(\A\]Z2";$4IVR3C<8HO-9HCZK4]8>*&N7?=;BL8-N M--RGT7"?#EITRMHG9>WLT9)U/JL;#?=@--Q+G]4I:P^4M9<^ZV>`AMB=C*!W M`:,8P\>$6O2"C`M1#+W,?+-%_9\#]`0.9#%_=;V+8N.QS6;%B;"B[^$`6JOS M)((AB**'K)+LI@+;"ITG%?6DG=X[O1^@?R]=^^OTWNG]/:U(=GKO]/Z>UDFY M]+X^\R7"``[#KF]L,,T[[AJ'&^IW7:/K&MVLH.L:7=?H)A!=U^BZ1C?7:'ZO M8/:[L\G$Q2!X[WW@K2?D$W@^AZ0=<+NLE"UPNZ7M#- M"VI.F;L>LTOSZ-WI,(<[A>@Z3-=ANME&UV&Z#O/F(\R!3DRZ#M-UF&X.P]]A MWJ^V12?H7<#?J6LOU76PT7&GKAU0U\&&DIVZ=D!=!Q1W%6+I]RLNP2E%%W5U MVMI#;1U0S-5I:\>T=4`15Z>M'=/67L5;!W@*?:\.?.]5`-6)Y(6@;BEDTL7N0A$+IU%SXWOX8;#BY\;;^Y+:JY**WP1` MXTD2`_SEGPF<4+]U&/[]#B-BIGAZ%Q`+GH7^O'KGTV_3"5CX',!J&VS;Y1>[ M2WL?GI]W%T4E7;)3PDXK(6^EK?J$RP2',$XP(.:ZA"_TIP-9L1(20[D9WIEG MZ/2PNWIX"__P%;@1&*'`OQI/,'I*YU'O41!K[/#./$2GB%U6Q%OXB-?/R1^& M#*Y"'PQ$/H,^>W#1$._,,W0ZV#T=O(4_N'/CPQD3*HN@8(5WY@DZ!>R2`EKU M`?GN@,KL#J@9WIXMSA9V!]0JNP-JTSM7W.UJT.S=:@3:-1`&,GF+OK9%F%6C52$[:$/L6@C!&RBO0:GR*VXR?W%S9<.@7MGH*VM?/"[5B^O`#LP/$MT<6JOI.&GO7Z`WM;:'5#SU)WY[6@+4TC MRBXFZ?KWFTT2=O-6DC53SDXKW822^U+L/L(3A`GD(6OE]6W30F7?6BV[Z5G6 M77/=J:6[[HC_XNI.+=U(Q'\5=:>6=WW941+"3"K?'RZ6VGX,W"C!X#.,D*XJ MUBG),RMLEE2$H*65E/\P/HE[9CW8$@OEG?#^,8=`RGO`?=@L&X@)9.<^]N;_M>S M"^GNR_WE[?WUV4W_B_3[E[-[J7][?_?QI`Q@F4"?,,=ND&ZW_`*FW`Q8EUE: M&@MW@;R$>BCZKC8WBB+W?LW*9Q]?5>Q=ZE"^9.Z&NWQV>"LMC84[(ZD^S7$9 MN$-NF($;1"!#*!3`EMQ/,*:_AI'G!O\`+A:M2V_VXLVZTI8%\#L(@E]"]!P^ M$-FB$/C9AALW[`UB!5!2VC+L;RA(0C*B3"]A`'!4$6ZAE!7RSNQP#\BH&L-P M2#<'$GZT?U"?MJFT9=2439^8>X@P?Y=Z&+L!>4Z:%R_16Y#<<,I2*!2]JB-D M39X)^)+\CK^ROVK%3K!44CD<59@8&/UY%=R\I!5M28(F%#[$R/N1C:',<9(" M[GR%G)Z--H\DZGK3A'SHE7S@06+LZ-/1UW=`#EPA?H.0Q'B3!F>/8@`?@)157,:NF6S],H1ZG'A ML51U+I?E;SX3VR;C)"">PC\;4W_RK[2DJO8R#8L>>JX.W`YU'O.:LJ,;35)G M?,.=BV]QNN/LT\8"Q%NF[H+;S'SI,L52UB&8:A:ZOF"*1044">&EN*JIF&S@=XYC_1F5UT M&\YSW278&[E1]0F:8BBFR4I@#49=/EP2(*+4*_*YPV#B0O_+RP2$$3V;FFX" M97..ZHIP#%M[Y;,.HRX?KDFL:J@WS?`5NH_Y`9[ZWD2Q MM<)*!!]:4(];AP]239,G6Y"I=5%V/7,HOJ&(;-!*BE`+68\!A% M-0S9-BHP67D3<"VCD'%`=9BPJ1RA'A>NCF,ZA4")GPNSUG4!)I@4FJYUD9\# MD'X(.RRL@97>OEQY_"(S'],I1%2-\-EF/;GB!EUQ#*W]>I9FK!%U:IKF&`X[ MII=CU.7#Y001I4%X>I67FR.JE<@Y8GJJF>VO\L&<^D38)U-W@ MSH5D$.R[$QB[076/9Y(NI+`^9#5`#1Y<[U-E@SU^4)_"BI'/HKBV\'/"/G1`U%-$VIP+%DV5/;80!&C&@4A,9#.JQ,/U"0%43%HFD6F M*4U3$!,#R6;KBLK-(5W#OL-H`!MQ"X9N.*;&K!@PY8M#"PE`<113U[0FH$4; M7K&)&[+4AJ"%&EPGTWC'XC0X"`%V`SI;]L2FVA_5=4U(@"& MSGK,9B@*Z<26=47?*D-A.;H%AL8E,+5)B:H/4MAS_^UQ4M4<:8CFX4)2GN\Q&0F&YKL&%6(T5<[ M7.S1@W<7)!0*4+J!U:#(=,MQS,*D>0U@$^S$1D/3U%BEM!^]&_*%ATR5^9LQ; M0JE*0\S-R8YBJ(W3$%6-JAKT'HD6:`AIQ%1T4S%5`1K9>8>O9!9+(?N$`@P3 MDC]_$(6-B*6GR[9C,2'O9MC&B`K)J:=81B$$WA914<$1BRJV_C9$A2394\@< M3&$'RBI,L]V)!N<3IE%8.%M`J$9`;`"434=KDH"PR[+DIO&%A.&8BD@#/)%$ M.A'(U+-R_ZSJ^H7"TEB-4Y./D#*L=NF(ZJ1].F*+%!5:*SW&=X-"-!L-L^P5 MQ?,2P=,0!I^.8IR`(^FD'MHF:32(QM'RS:*)3:@TIF5+<);67ET8TH'D-J2[ M<+>#PE'JU8?>FVOG6N!UF[TZN/#JD>DP+H`/MU&V8BJR9;4NVQ+Q-1A]]$CX MH>@;Y5XR&%;B)Q8&:_0`U_;X"4>_CN-LE9U8R&N9YF9?5AKI;(J.S\$`8<`< M5+\@/T0Q])J9J5FZ(1:ME_)IOVIBHE9EP[*5?:A:A=F@:NOZGE1-=/YH&;9N MMU@WDB7OC.<@!-7/9FP:L\70ZD8(`F@-!(9B:)L4L`GM!L2O*FC%[140JL#7 M3996SG;E1Q["N[$*XG'[,'0%<"UF&U7AOK6,EM ML=HHF3>QU48EK6.EUF1U`8,D!M5.;%:T5@Y9CUDKZJK/K"V%-<*L%965,/L= MP.&(7L[Y1.*5(;A)Z,<0;@=+=Z55]&NEU\?INJ8JS*1.B$<;E5@CU-*+#%5' M575K5RJQ7M-E-^8YLJ7*MK-#E5@C__)K_S3'-M1V*Y'WH/4W%FZE5Y0Q::^&CD;)!J*<7+).;%5X`6W?PT&H(6W_:TV M-:'%3O`H)BN'==!G_I])MK-UB7#3A\(LQ6"O12B#JL5)U#:6(EL5.*5OX]U. MTCN&`C=L\E0[:2LVN%N-5)V/\+ZG;IA+[WMNY$-FT9A>IG4!LK^OPN4[/QM9 M/R'-IZC%1;J-P$V1%5YOH)>"RL7C'TVPG5VAN7A#0=4C[YIBL?=$K06LS4Y\ MN]90#%F47OJEJ=FU1M.J[Q0[FF$JZ]J/ATE[]1%^CX#T%MUJOSX\M^$T(V=;-?6U'8R'2GL5 MJG)BWE:YO*Y(A>A%LFXTNL.(?G3//Y]^C^@U7O.3KV=>#)^::Q5+IG>*%):J M.>&;)2[LF!13L^PF>)-'/`#\=/=MQ;&*TNLFJ_HIS2CL]@O`-\Q<_"P*_69# M>\S]A+81J#4D;-IIJP8L')&9JK;)4`7019IK;H?,/OVVZ&N:4*9FLI<*BS)H MI0K"+PQH[*)_[3J4.)7LG&;COEC13(U]*YH?O5G>5?P">^E9==YL1Z'?%*)W M^=\.F,N^&C&SZNA&2>]<"=H(2^$%!$-5-;LAEO3"OVCE-8)5;4@J0<(&8S6_ M`EPM7L)1`7$`MEV%%GLGXJ7KT>!LFCD)Z)'PK:G1O^?HCF.RCI8#N"&NPJ.8 M8>JD9Y?<5,G)M<09$-=,%-RX"[4LU6*_=\&/WBQO\24&.)Q_^HIARBQA7&(5>X/H2:;H!PF,Z MLDN_`Q=+?80G*#L#*OU71L5657G^Q/Q7RH>?4D+Q"$A,OOQ+U6PV-OD9E*4D M$9,B(_8@(37G$Y)>D^`ECI6>$?TC/ MU%1P=CFD%+O1CUXT(?UD`#UI&"#Z#6!:'O-@QF0R<3$(&(I,X9_XD>I4$2>NG)WV/IBLY(B5K0F'Z0G7X>=H*) M!\"0\@M]DH(A*GZ0@W91-N;@D<8SHG%/"]!)4 M^FWV3#9,ZY[#H72.7MCF'Z4O1`'J?3-#1K,OH0_IO7"OA1U+WXBA98KHU+Z6IQZ^NZW6H$!\`"KL-=UF3_!UPWP#Y1R;B/[X_?)OSO@94G,P0 MEQ>[=/:`WG&]B-L"GZN01%G_S*PJH$`"),!%!"F<>V=&E@!45E;NE4MV M;YYK+'';0!V2?51#\"S2Q],.F%&H:$UG;*E M4/%HJOV.45\.!\VZIY.Y!OL)N*1@1__M^OIKP995K,B[$/0Z6AIRM_F6O(`L M"#++<1<$)"[L!:#94VZYT;L?T-XSC:O_FYF^UV`Y37VFC1"F;^P6.\_C=VZN M_C_-X[/:)X_TL1LV32,>8,`7W_^8WKG!+=E7"WARU2>X>?]6W0KGNPCW@G8I M?/!1FX5:$"8$"M\HG*OO(R`<^.*NX%&&9N74#V,PP=&8^T_J11Q`Q!SM$,G" M9_!DV8F#]P/("VQ__S&U/A,#-TJ-B[272DD=Q8GP\0)A\-"33 M*"(3)W_V%Z([;T:V4P"F9AR[T2.!Y6ISUXN0JC)V5(@M8G.?326-<*J)6>U(9FF^A.F7U!K3G=K[A[Y*- MJTVW1#V49U-@&M MO%ARLHF83\DD^!HR3<1D*`1>I3:@+JF9DWGP.DB,""\#ZH,L5;)"%AO(# MV$O7)FF"ZDA##DDH/J9S4>'[X0-Q,T5BPG22S%,_DR`Z,)[,0`PGP$HLGC)X M6B^^2#!$+$FC($>2A'B&8.!'?>^>VV]^&-Q>^11,XLBZ%,[$H#WMGW[`C)E[ MUR<1?4$L*H-JTF"+R?(4H4_?@TW/B&J$94>KDV42@M?L8;0+J$*:PV2P1HQI M"V"@NQCCTSZ&CQ_NT)%(P79Q8Q[.!8MLBEAE.5:+0'=Q[?H6'`; MFA9Q%US3NL"A+AA:RG>)H](EPO["&ABZ81B99;CB%/!T"GC\:P0F(S4Y].U@T807$C#?7[HS]/CPPN@G<_L0?L6@K+0^2]T(,;(F_^4PX.@1'*= M>X:>KNO++?&=YD]C$(O>F,DW<,6K!ZHIP\?]V6M-["=#D[E,BHCRV1Q^L[H6 M(/FG32>6S.21Y:N7+%6&?O'JR@X`AX#JX+]_LC,\JU#RRY/7FL"]7.(-")\_ M<2&-[,V,VI8J1NJ<@22G-3KB"Q=#,AKKGJ*]OZ-8D:<0TL"HO<1D#,,^3<,'JE1;>3EY;1URU[I%N# MP2^;.$LP]L#YN8Q[)![Q7_!0KR_PF'%/M)U[Q`JCG^N?0/%-LP0T^M:+;6N: MULJK%&>G=QW=,@;ZV%C%?_W5RW=R%ENW35LW;.OP6S\$]?YQ!Q[%)I*M)M." M+JBBW4]HDUQM\U2.HPR*BK9"3NQ.;TV^F]/#2YL;DPUV7`'B+QW6#H"UIU8! M58RR`75-CV[7HRE'?<,7ZRQX81MJB1RV>H--DE@!O^9/.-G4;6![E`)T&,%# MGR*]X;/&2KKA%U7=;0XWFRT59[`KP5X@!JW19NOG(!ANGV:!>2^8>??>#`/:,J-QY2W) MZ[%(GN3!0GY/)X+F;OF[>=`?+\&\[!9;A/#N/`R5/?8T2@XJKA0Q[2'RDH0A MD',>19PQV-1,2P.,CF!P#1[M81@A!-GJB6L$C'FM?6X9L7LO3&/_L?!57`4> M0X*>\25D;B1>DHMQ`H!9C+=/[^#,.'Z7+OQZEN;7T>B?#P M7A3>-7H#+WBZQ.[L&@0.ENZB9AATQ3@I;@[AL('E%C2<,FB<-I M4Z0A:)CV[,4R'BU"O/@8O\])F/)!+@L4^"JE0GZY@^V,ITC:L)DE+X75,&=/ M`"-^);E>W-WQ/(RGH'_M25E!%DWS-!]9,=V.T/+^:Q1VQ[)R]((\=#&K(.:9 M2723`](N76!J%/QQIK25PEH0I8>5%^??P'SF6^(MS*Y&2^#*]P*F+5AR%P+A M`I]MN6%,1`(X7?)FUXPZ2&MO>J=%E'PE[ESQ\@FS_ADP`>7H`!-^PCJ;.YS$ M+LH&\J2W;`M,`#+WY@F3KVHBU\?'#_"L;Q8MQ+H,'_TW_`&A@44 MU.",NW0]41D@%0>`QD2G)EZ9.AP>D#JQ?>%%(U%$B50X9SJX8'BY[#>X]3'*WE\FS7I$`*U_6BUIC2?H5SP>CB'SL>:2B.E53*J1>!&L'VDWC'3RE? MX53RUYV;D$,R)=*D7!Z\W$8*JR3^M1P4V`:8^6X48;8-4AW93"*WA98H?GGB M^B2X\34D[PE7@F@#DH/Q!SH&6/,61K$*G?@0+:IDFTH,D$&E+<,X1C\%]8^@ M@;PJ4&(PCS/X].XZ#`E/%P'A_E01[)+ M:3F!.1TE#N"&4@`S&)0"ZADE6:R1'E(U(WJ:HTD0'*'E,7U'XF: MV%MX&`-!HPSH$B073FP!S5,2\OR.Z?F4C+/D!?]9!:CKXZ]D?@]`(CQ%*BM% ME8HUC"S*:FFIPA0!R2IC433<@VL6IC&F\"99KLXDG#V^QI\H45YZ7/@CNGLB M,B)V\9I7$.!O<*L$1(RVKDB$C%U@T^1Q24)AZKL\(RBK6]7Q;T)L"VZG-V2R MED:!OM1B%`9;FEB/X(.)SQ\!#/ M95P_5_588\X6TJY1!:F'=A6W2&;A`WR-%`L6_LH3`I<8L4@.#8CP0#-_WB1\ M(M1>*:LDD&SE"?,]ACY+KA=N;\'M%[UK(P]IS<6E/LB@&(&D%&+=8$MF%_Q] M[4T(_U-(L_YP??.F4!13^MY;4,/2>BN\?GU3J$/1K)&A(]VYMY&[O-/,H09X M]F4(C9?/^+ZH^:%JE6P[3-1E(,^*D[@8P^T;/VT**=X&WB55(EQG?(],$D[@ M"9>G#P,=<%M(EY*E@`9BLAD=;)$O+GKF/L73`P:?.+2,O\9D41)G3 M`TM3QC_OC2G_+"$K9C8J;,@A$F2NH2/.Y6`NO]`XLHT5:.12Q."E\*P`H&MW MX0,Y]P^,ZXN`W8:)EQ4B$`:PRIM`(!=NRB+,O53;`6`)AF@"P%8"@3G$(H:- MXI_W!B*P\T"Z1#OL"J!T^-[X!4"C_;DJ>M=>(-.;@PR"\4_\`Y:,1/&=MU2* M^98NZ1[\'!>D$D@AZ\!L)26#K]%FJ!D`&N71HXZ1%N$F"C7#T2U4/CD0%1^2AJ!@6`/>VZ_)9$,"/*;,&-JDI3 M.5-3N%)>2V3E"@1-9K='C#9!.,)B!/F)U;@T";J_6*[I1,*V7)%'RN@DV4Q' MQ.$9+SGS*J8$88L?2Y"?[\K9JKP6\]*@0@$0A]C`(H?QO(7^FF)[ MEU>.7HIBJU`9.3US"HXH0+!BHG(&P98F4Z0D"DTCQ[@@";/6+TH_$FWI@[V. MS\M'-JZ1G*-K[KT+5OJ$BV51TTMK95S#!0AZ*3,Q.Y*73@M0BB=.C;"7W?P\3MD-=Q M;L>YYX:^HW/NDZ1["^O6$M5,T3!RC[ M:M?.S;X^'#Q%M5N[M@T'/K1UQQ@^PYV/^GW=M*I+E"YUYZ:C#VWSV6T;#MPQ M0+8=8>>G*DE;M0$*S3R?D05AZF;?:53VTYE@915V`[.\P*S#:D>6IT"@[8SU M<7_T+7.S6+=TV@-B-ZAC1I6Y] M/-3'HV>8Y&7I?#TH,C(]ECYE$-J[FS?SB.!1= MSJG'$>]/(]NRRZZ;$QRDR_MTB4:K7C2C3ER/HH$KSB9X^>'+&_[I7W3>"R=; M2^-S-X)8M"K%>=/80H?:ELJF@J*1U.KB24A]<;)>DM@)*V\=Z07J'/J7ODOY M&QP*WH26&JS'U.2F?,@U;XG]27E3SG`HCG`(I\P-?G4]'.--(R?U?$]\7*]+ M([.]!?UFEN+$!EUS9PN<_9"(QCH2'IH;'DZQ75R43O^4B,C`E6W&Q%WJ&4F?,C%`%&1,5\S.2/?]E.U-`T)23%N%?-BF' MXW9OV?JG!2MDG<_.&Z.9;/LJN`;W^P?O,CVW7LJ<9G!7'ZNY[A-Q:7 M-+E<[C^26W:+6W:5+1-=87^L212ZO',D;T_)`FJ%Q3OJ*NTLP_F<6H@#R8$; M',?4)"S&:4!$G#,-F\UA,TS>"I02_2(F,>8\] M@)K646$_KNRRQD>1+'BZ(:O(CZ13Q[Q#[8'Z%R[ANS^H M^[MH5OS"P2F7N`NCQYL48Y-302?P[HM!Y=^QUSI7OO?PM0V0!C2,10&45FX& MK/;"W`:I/RA@'O>A'\CV5O*J7(&P&$#1,.T-+<%L(DJZCKXWY*F MJ84>H^P'-BZ'/Q;&*9`R!##??2\Z]6@W.51J.-SD4 M,=!@58#G7(4OY!()M\#?F*#Q@QW'(^;&(9X&G^`%F,1Q+[`G4#J)SSNE(DX# M1#0U/,[,Y_79F[IL&4Q#(K`-;,H4$RC,.TUJ&239;V(6W7M3:O:^#,']+=)M4Q6F*L/<#-^$Z#E0FT51M-8A?$%]J;)EAV6P66:]`2! M0-"/-LK<\Q=BL6H\* M/:NSTP1L`HD"87[=]N5#$ZB54^BHC!(4"C:J"+1@RM6GS'7@7@R'^7*#4N4Z M4I4KI\\-ML!U;=1S`/YB4;ABV>"R&[9"(*QMY\PYXD,8K1O\A1D^B>=3(VUW MFJ1BN`,?<(KW;%(Y1=3(&O`NVX_S,4>9"T.8EI]'G4CC1XAM>AK"4*E\5%A< M/PXS@(3Z0*"T"H!T0:UB9I&/`0H=E'=P!4R61A2P$4.:T,PH]A#/%#VHJ"AE MHF'Y.L\*PUZ1"'$^5B0-EC@3=LI+O/"UO/D\F!T87UEXL/#?!D65&J$2)'$G7_`]]P)C2O15J-GQ>@;*];KF).#O.^ M"8^"A(9&56JF/,XW8E2<:?UJF[^NU0RNYWH:)TA2-:NS5(<4,]CZ@9-DJ&Y- M-*E?(?F5CU2):9`/#:)]EV:W#E])3M:^6SO_5*.7IFWI]KA^M7AUIM$O)V+4 M0PF@"DJJB_\*_`Z&&]'[9)@$`==*[81JM!/PB+"6T"%E[+)A,^/JP['5*U1 M@[54GTV:;ST[YK0\N$6Q==KL8O@.M)FI.PUZGW3:K*$V>_+ZJZ,85BJX=:?2[TD"=?/HMRO3I/_WA+:>070H(?>/&!!OK<7QFTC9>^D32<77&E+%(H^8AG,1P[2YX7E0R2 M>F/Z0>8AGWN6<485;V5>V]LPP$:F$67\70Q%?`G4_$^>"BB2-59S<77;*B2J M6?VUM"$IC_Z3NE$"'ZR20,K0:2W_\?N#2H\;@<'F"F/=&5D2F+ZYFO_;*&FZ M7SH&FT_WK0F2HX^,H8J??K\WK@"ICI3>&T>./A@2GC*`[%Y_=X#Z/>USN)+L MN0K!`H>=)W=N@/?3A94(AEGN/8@9X:5H/V^.RO5)NESZWL5*#LX#IN@ET=,&\8"[P:,G"!79!)Z@"FYC^7 M\I`SW!NP_G;`"(P-6"L!;+`98TWE2Q$N@J?&:9;`-;3VA0O$S+7/DQRI0M*5 M.7T1UH,&F._$L#)5^SWP\*>;A!(?WV'65A1+(R5B"!'TZ48.#=4V/&&\@LQ\Q(\"Q)4ER.G M\HQ27N`1R]SD>W"G0EX[]^'ZYHUV??.6%AZ:(SVK4+$X*.]&1BF6,9(K56.P&%UY+[YC]-M@YD:SG%,$DZ&ZI%^MTB06KE%N M*.A:^!IFE,HJ%Z!FL,?9?U+$9!Y$J5YLCBO[@ZS,@WDYY@7T6#6K,IQ)4L0 MF\19%JO',F#DXN6+\,(=Y,-"'NL<"Z+O73]ELJ26KZ,4`I5NA'`$'\2JF@D3 M)2YE%V_<"@-$#29E11;P-026K;=H'0:)2FO)% MGB6M+4"HIY&H$)K\6U0U8B5JD01+5B[2"XE)MECZX2.CBK$4:2?.*BC"I:`K M.!OX1@KR/Z+2=%Y:YI&11!65OELGJ;C54B<3K^_="+3>;:R]_`2JYA<,EFLD M1BY1OF:E"E*<:I9CE(M2B1>>KEY`"OV]ITA3U$[>5&,9*GU");Y%5(FQ"ZRZ M3A.>L#_S[CW*=U]]P[UW/9^RPS'T$2[`%.%?N`M]H,98%2$\\YK-KERP?+`- M0%[+K;X9JP5U/>V=YQ,4]6"-O07`$R$TD\(6"9"U5T'(@KF4BZ09"\(%"!&L MR//(B,$R0![8D4T/R.S*()?%B:Z_L@GZYD.8^C/M#C8,`DO4;BJ[TSS1]R!, MD%/7OG'GSN@]R>%HBXE7*M>E".0,D>9A2=9;_D<4OB"DI"@5SPH4\'+YK,D% M1R:OP^2K@81C,1'768U>6NNC:WJPV+/D%%U4&2,FKMN-:\MR>?[G9XB!LUR6X%Q.>/ MXQ.5\?6E!BB49:ZG=%2DS^2_QH=>:8->7P[>D\K]E88S^-!3K#PC`8O]\Z8D MG1W+`@_?K#(O5VS\=267T<+)UJ/JN:[*%IIDW:RF-CYO)/<-2Q_UMU>>=DC> M!\G#OCX8UQK9U"%Y5R2;NCD<`"W7&@BV#YJ?)'.WD<)9U2SO);.ZX8MU%NPVU&WH23=TJK%:J\S_MBI.K6L3=NL%`;7?F8MD MG):=R@BDN`T6B5EM]IT7F0V'NF,,=;M?/17HO#8T,O21,=(=JWHHQ'EM:.CH M0V2Y8;6'W,+*GM)ZDRJ1\,=JS+YX'2-N;M82]8X3,6AE<8])J:5]NYO=M3," M^TY?'_:/6B%UR0AT;/`1&PSIZ-!7K,ZS!_J@P:RGRZG/J^4&TNU?,=N`[@E5 M15`;=Y=3S#>R=&L,_^D_DR%A1RV,'.O&T-*-T3.9%G94N@1UVK=URZQOCW2X MK*)+\,#LL3X:''F&V`4.P"HFKE1G@-WS:@9*`]NO5M>.4 MQ9\6M>_7,P+;L>QI,=VR'(ASR-,XA^R7,\7C*3-<2HV=+Z)Z0\T'YR4<2OJP MP%O?>8TU35C5P8L^>$E'Y3%D=]3[7$;O:DVJ5\X5`2U3-T!:#:U:"2A[PM%: M)!CZ:+C9#WD&2.@H`3LZZL/^0'>&1T#"25JAJ7>EO!I6#%/8P_(\ROU4W];- MB[D][#;S+#;SA`W,GK*L\R,/5WQW?[`+ZNBQJ9)SV#>NS(IBSNNL5)C`P9C- M[\$4)+;K!51TK:GXTJZT:_P-F,?+B.7A(%KJ)BN0_QSV0`WQ$/)J?7UO%2YM MZKN1-_=8O%(^GP&4%@$2\::$`"K69F?U[H4Z]-)J;5$F'1-&*_T(ZC$,$GX"U:I\M9Q2LVVF_"IC*+-1@F8-,;1 M#_&-K*+,_:$MPUA\V_V3!1K-C<2F;KQ^=,+D[V&+]#R?]H2=Z&0M)Q;TK9X# MM57`F?&WJ<>Q`A^8L2ME,QP7<&!Q#"0L9#M25O?'>'UB13JM0NR)U5A[5IXFZ?MXL(%WBYF;"1U&Z0(C-G'FQX4>5 MQ#&6*LYFEA<`PK'R^&FLUAH6ROHCZO.ZI6L!HEX.ON?DQ7"$,HYU2W#06HI5 M_2F?NTQ]5B3?\5+3)1PIL*^83RRFE,T\@(SFP@$Q)@\84995CEG)8W&\'4;_ MDWGJ2YKAU),N9$$K`_;"F6MXVC30>X$=;/\2!,BGS''*6+J/48@],0(>G0Z7 M6)^!-$CEJ%.P#Q]AQ8>L9T>.%:IZSC`OT$>UX=^I9#M'`,Z`8P)Y2DL-?(4' MN3DV$.=I@@2>\>#!-IC'I\72)R@432.LL9F. MA_]ZN!/(+8>(!],CWL,"#'$^`ENTW3AS)GE7XT#XUN<^"4>.C*1PQM2"R,7& M0%/972"_L\@;J205!(!]B%:66Q'%$7-]4D\JWDFC`#'*KB\!?=-W'^B+`BC\ M5N#BI_1:Q(N$Z>U=L5\.T3O?/2=09.6>]G&N>51Q3TW@?.]/[`=% MO>!PA"/U%X@18<0.(>D;;)]"@Y[7`>-TBV\JNP<>I=XE@H,E[Q,4GJK%SYPF MOU>@6TA-(;UIP1WZO>+,:()%/91`,+@0R8?\8!XDZQBHX!\!J60VIER M<>EZJNR@^)AM4!'X_1)BI/8`0$0/+I_[64U)U,R)"\4)"]CPC=7%@>1M'818%-CDHB"<5^T3K$PRJ^%PT,@L MXI,ZT3%T#.SU24H] M9J7/Q5EOO^R#H31A>.OT^(X!&;J;(<+5S)%-HYA)6(>8FB0YQNF!8*-HS)XYYK+(Q@?L$/8/V7/L0V;7?LP[IUU2P&.]Q5KA+FO5^>>VAM*+SHOS MB=O4?(JWM\D[3?$V[R!E0?PL%-\#I1?X/4B8N2)8,##D9Z$?WGHKT[!71#<( M;6\IP,E]#Q4PZOKBQG>9!TT&$O/N$2KEE^#J9*.QXSLPSKAP\=&PP%Y7.#T; M)=,D`:&2&]=>)!X&G*81V:YZ!HGO@9X@QM2^,Q">$YS$TO7H#Q3(F2.>E,GS+S&^^0-8 MBC[["PB-+,Z0R16-FGEC,&YV#PAW;QF56^94/UJP/SA1X(M'T[C&+ M5BMA33S@.V`Q2G;\D5#,%]F+W@3N_7\<#@ M(Y')?>BG"R(BX:#37GDT/;-(N,O(>3>X#?&O%&:]+$JQFE&*%RS31!@57-N0 MGR"H3L^)14179Q[(9(QV4[PF_]<$NR!S"Z>"*K(X&[B)%!)'@4F729Q,"`1X MT-5%9SU\L4BYU*%7=!.MT,'KE(Q/%#_C!=D?L^VA8\1?Y"%'@4Q0]W'69C2N M6C3["HFAF3`F%B&H:F(:CEA)D@7SE[\["PD`<6\#>[P-Z-)(1, M^QG/#>%)%R)GC02CN+[@2V?=B?-K)Q$OY2SC)IR_YK#Q$%OU\QZ*411.PL@5 M;6;!>IS).POEE/&@>JJ[Q)?&OJ_PYBW&U&1SUB`,KF3G["O@^1G=4D1@(B.Z M8_6X"W!J\8.[O##NM'?A3F$W"!I+`Y79T,F*^(0*?H$%1P:'FO#;CR"4I@C1 M-AXVC_U0F)](!O!&`+$<%)RN-,P<-`1.3<];IE`>AT'R^_0 M4W]&[9P+D'7S^X$"W?)+>&75@ALQ7PW/FD60RRD6G@SR%Y>9W`N#W)6ED?/K*,'.A4_#SQ,UZGN61 M\:7Y6GO_`R0YQ:[QX@$IZ_<@C7&BZD*9P60B'?4\2__&SY@4%T7SB;= M/>>1*L45D3D=F9O"V5`1P'RCH/`"EV*DJ.*%C2KL4K2)LC(MO,YVN:L+*[$? M(+-FQ?[E*RO`X=_)942D0B[%+]Z556AAY/["J!N4L7!FLTPU*XCGYAPE1*"= M)`UO&4+)F^;`:_"*LWHX[UUT>[.,$H\JJQ>@<\0&"7JPP^7P1*%R$O4W_!9Y M[7UU#W\P);<"#8.`4$;K\EMA94MAQ@L:EVN.C#_BRQA_4P:A8*Z/"I_P`@I+ MST"\YFHHH8[=J&T2$:)0=B"OHE1X*+9.!.!B[`ZL'2080#!H77$_LC$"JZ:= MX#4WD]W*)96>NZ)#X97BC58NL+*]*S+\1LZ,H:7?A/"CE"=VGP(/V3]^D=*N M['4I3/)W413FK]*YF::4?_"[C\$]8!_MV)??PZ4WU6S;^.65=@.'Z,,F9-(= M0OZ;.EQDKF5OZMG'LDBL.F_%RU9`+TA8[O$T7&9!^BR[;,(*5@!=>H(XB^3% M%XUMD3>^_$J'S$-N*8`QG3EVZJMBEF4DS"H>B9=3>C@)3U8EQ3*=`-UK$S3R M6!SS'$*9/<-SA&*,&.!%;*S($G>.HQ(SZP,/';ETS?C/L]YRK�/TL!S1@ M#SF"XCM7S-.:".E"[EZ8#W#ELK=:=!7N(?CFZ3GNU&0+9?EA$:!.3H`$5,)F MAO0)+J\YIWO\AG\ES47*@_/GX&LP\GVMW.;(I:'-HPL%RX*[>5S!U2K?T5)?504.[[YCDT3[*`DO)W!%`P/-YD&O"E*IOK^(*W17Q M%YG^@8DS6=DY9G80J]'M#YJ)8@(#-,2(,I M<8TG(C1N$*!YE$=_)$-720."0TB$04_;8%]4<;ZF<#VI]Z*YP?TB>7NS5F2? M\^T^[.]PX)JR_G_]FL97MZZ[?'63N^"Y"OL:^ACQC+\#%[[QP^F?__/__C]8 M&O%?\BUL=QI_F:^\\`Z/]]#\' M]LK>R#Q6E5\OQ0'[+G+PB694#88C'&G".3$;5L"ZV5S0TL1B\BI<4(/2ALY] M!Z#2I1N)G/V5+'SE8E!<:N&XVSPH`W_'*$`F3_@T29XJD\B8RO6"889;P4U# M]TKUSQ0M+=0QA7_Y;M6;^>+U/P')HY48)U0B_1_@.$<,%E& M"-,W=BNFPV@W5_^?5"EB9M4-QCO$#02\^%X.YA3A5^%I<8],9&URX(N[@D>9:HEGZ?8((#FFN$,D"Y\EY:GD&#G5^+@X+Q#Z M)H]_Z3*EJY#9_U((;M'.-$"8?"7XHSS["Q?R,TIB#D#*QC%Z1CPACT)(!66G M.JIJ_B^G&KJQ63UI=2L\*EA*V/&=DF!(9`B`_3L-IGGPG\*!@O++OI$1"*(] MOR:J2$\48WMD%I]7[6I=/%Z5XF\S.0&(:9OL+@!W2<*[7$Y7DZ$Z;B[+[$'#-<*\41=3M[%X M1UQ`H=@&.TSH!U[ZY%%63HC".7Q`"S1.)\"H'K*G_`I.3R2)@W+^#Z3SMV&$ M&;YY69&KO84MP4.!Y^*-C?QK0?!EW\N?71&$.-A3B?L3FU\)>(NWL[F(R,)Q MF8R8JN11RA.;J'N5$WZ/V9?Y^RSH?R+:_YW?BF1P7!+58W-!1R4ZYV^#4O&@WARH4P%D14E&;PV=8EY7P\W?66 M\0N?DGIAC=U1L16`#.!PVO8(-/">2I M[KHV21.R^9%!N,FOURO?R@-!X03XA,53S'#7BR^*'&NLB\J1)"'&2S>&'_7Q M1I57,V"#3,J=XL@J9^NPYF^#_OLUF5<4NT$T)%>*`?%/@NB56S M@97"G(O)+KWS;N_\1Y'_2=0C[+[C>3)K.`>^W(:M9>D_'J6/O.! MS=!#`#.?EWB;/2)<+^ MPAI0T4)F-ZZX#!\)7?#XUP@,2FZ(OE4UZ,W'K["RR/NHN7QQZ6)*,Y<=H%NQ MYH5_BH\21]P+%P-W2\2,BW,!4LZPM5ARE8^_90G);6'>:VD\Y:"U@VW/O(6A M?*-DFDZMAM"OM=6U`,D_;3JQ%C<<*]!,W3.0Y+1&1VI_/?CP!'\HYEC0IB9% M"M:.#T36^VUEZYW8EFE.#0YQS;E?V=:)6L@-G)*N3]6=R:_7:T,J MCT>L,#I\8ZSM$\FLRGY8CH[C"<=&K[;E:MW6;=/6#;NZG_)Y=0*KT`55 MM/L)[92K;5[,<93!IE[8)QN]\-+F!F:#'3<>:-AAK3[6VC*(K+6MSAJ^V/[> M;0??4$OD\);Y)F7M+#;_])DRO^O;'J>=BE"MI'<>AN#0D-1-9LM%S94X"@:M MT6;KY^FF29Q5[*[8N:?4:,(LD:S-247]0T17X9%L\"""]EAZ=>_-,-@]A77# M!8M6WLI"/GG;LAF+"@FK;OF[^84`WH]YV;VW".N)ECD][3N6\A17PMJ%"#-U M$,@YCRS.&&QJAIT)0Q\OE[%G30_#"-AD2V8.8AQL[7-*N;3Z5=FCBYJ-T!*R M3+B7IY")_)OI'9P9Q^\2N\1@:;W$?FF`K3I6MAI5R](\6Q)3R^!I$$G;/2#A MXN/!Y[X''O_-+F/UBM+T+LF$P1S)0&.R)_8:73E8C^XF/\R@<; MMV0?Y")!@:]2..3W/[*I$4VZC4+,#@3.6TA@Q*\D\XOKO=5"Z9P-JHA[E0F^ M1MA?*GG\ZF/66C##H/02/]L2II#P\4PA"5P[8LW[KU'8'9.[*PI(-Z%<5%J5 MKGNJFD7V\#HF;QTI6LW1-_+F&#%(:30-KJAQ":]DU5"0;[F.E)W<9$*L*UJA MB;QXRM\2%[1X0T7M'H`"9;[W)P8L08UAO05RDI(WEVV!"4#FWCQA\E5-I`OY M^`&>L,^BA5@7RX%(D&"+%1;UM-]N%XDN,T*38.N!'TO,&N&% MM52C,BMEHKK,L7Y?`UM/V;>\F2P(X7LL7?X$_Q7@87Q@I\N-(+V/$O6BKEIY MPK8\3SQF3`/CF0!37I:=9!OG63B<>*F3@EKHY%.14"AE;BQR-7F_$_`1@2OF ML-[CE!H$X=N\0RO;S$ESQA650MVB*C<'2]L"DDP58J*W0]Z86%:*^^%M*"K! MJ21>@M;3OC(^#R7'0M;Z;>HNO43T[N0+HIZ$?]!-LR\R#SE`J+73*MNK%MVO M&6(+Y%+DJR_1.R]>AK'K?YE_"H/;3V@47I.H:8D^0JBN""R-X-)RX"^)F;(\ M`4JUY_TSLQ9UE'%`%4EXWDJ&Y]2+0#5AW<%4C-D3U8U9/\8`OY4PD4R$M^I( MD97,LI8$`]L`7X+/O2`JC7F35E'*)4S)_,NR``-?R]JTDN/BDA?S!WH?HGV" M"IWX$"VJ),%*#/#>F$"H,37P]#(:T+.:LJQ%?4P>7-[N1F0,I($LUQ"C!2FQ M8`Y6<)Q+D7PC$B,Y5-@$@TK*\,_R0*2:%H_$Q=WRSJG43YR^DY5$9HTTE2Z; M&3Q&;S&MK5>W%EZSSJP!3R^"\1%F#1Y\\9&J76NO%A8+V M6Q]H62U-SR2/\I"[Q+Q=OU`\1A7-X5QH5Q),L@T-FH78>#K"S/QI7-IR^#O6 M&%#.D.Q.-!,#48 M!W2Z.1;!&[.(U+X.0I><$1(S6MLC; MC%ULKO3("U-II`'](()'V#/Y<2F$O)`-](;,*>.MTE[+K$6^$$AAL.@I>U+4 MWXL)#WR2:B8(Z4O9PR@RJ(ZM%-$?<=`!CUCQU,OU9LH2N-220Q>6BU M<7MG%C[`U[)2='E"X)XC%LFEHLI:\^=-HBKBMDTE@2CE][['[F51(0N[S1S*,KP4FEISRIZ@J90VG)(G)HWIH/"0A*CM%3:0`L*==E]_I"&:D M04B<&U5MIW*FIG"EO$3)"B\(FLP!B!AM(AO,(C^Q&CX79>^Y$A0IYW)%'L:C MD\3Q%]CD#\YXR9E7L3((6_Q8@OQ\5\Y6Y;68US@5*IEXC[L`5^8%@KPH5A,% ML>\PA3?**BPBAH%UX5SPH(CZ.0*&AAE0-CU-D,AC2`BENC3!A]\#R:G`6"\4 MTCQF"&<3?YG_#2\T3JWLWN75LI>B["K42$[CG*HCBCZL6+2<:<(4JX2I03]O M`IZX(!V%`IQR&Y^[+'RL%#XO'\T=`&'79MRD*VU=49;R.F9:*^,D+E30J9G! M+^)$J`NN5("Q`E>./BLU5]]0,VR/^OOR.4MIXO,X`W5+F$3,_1/-YJQ:EVH* M(Y>71?+V"Z].>?P7DN9?E1K>/$UEMX1OT]PW1_\[7??\Q@N2WE>,]GFZ731) M;92[W'!L=79WZH3V6MG!]`%,)B.E\HRR5O_&0T;[)ZT>FR=;B;UK$7/IT+<3 M^KZ'B=LAK^/"5^AZ<]/1 MA[;Y[+8-!^X8(-N.L/-3%=6MV@`?U7C4,[(@3-WL.XT*ESH3K*Q&<&"6E\AU M6.W(\A0(M)VQ/NZ/._1U7-T>K#X!43Z)P[JI$E46K(V7N[CH9U_&.]#[Q@#\ MP6JOJ"N$WHS!+>YTA[ZM!&@9^L"L]E4Z#&[#H`4T:#CUY72'P49A@@Y]6PG0 M-O11@R8^QVL%T66+/,-LD<^8_70FR2)U`>[R/]KL&76WR-TM\N7>(E\R\CK. M[3CW/0,D[PLO6_8>G_M#<:-XJ3M]([K;Y>>V:I'2:X>68? MK-\CMVB_8!1N\90[]&VG0,<`C=:E)NR!0L,:ZHY37S!W*%R)`(Q0MW7HVX.) M+4>W1T>6@]7I'1L[`2O=;-;F%(=Q\F5.3[2DR=O;D'?BY\UW;D)_1CN]@+8W M8]O$0W M5R^:49>N1]$E%L=J+WV7\C@X%+S3+76&CZG93?DH M;]ZG^Y/RIAQ#49Q"$4Z9&_SJ>CBLG(9GZOF>^#!BEP:#>POZS2S%H1.ZYLX6 M.+XB$0UV)#PT'3V<8BNY*)W^*1&1@2M;O"U%KU'$0;;MWGF3Z5?>3XT(0>X) MC[W0:I0::F:$*LB8J)B?D1Q6(+N@`H*FG+0(_[)S.ARW>\O6/RU8(>N*EN]6 MF>=<*;HJQ\WD?8OY&R<S_`;BTN: MSR[W'\DMN\4MN\J6B;ZP7]8D"EW>79*WL&0!M<;B#7F5EI?A?$[]RH'TP"V. M8VH:%N-\(R+2F88-Z;!A)N^DRY$O(*&6F6S.>+_]K"\8`:$\@E^DQ,:\#Q]` M3>NHL)^Y(%BE3.VJT/D0FT:[&09IW27G*CH>:GX>"VQ2%V9LO+8`D7SG+>$T M$G[HL=*9$TZ,(UF;N0OW5C:"7#T.?"Y%G8'ODV02WW"C1^6D-/CF%$<*>3AO M)$WN0!'^Y:J=G'LY\\G#E5W7^"R5!4\_9!7YDG3JF(>H/5"/PR5\]P>UFA>] MCE\X.+<3=V'T>(]C;(0JZ`3>?3&H_#LV=N=*^!Z^M@'2@*;)*(`>CR":84![ M81:V+YN"KJ#`'NHMRC*E#M4@NS$+&6Z/&#*R%!_POWJ$=3#<0[I&' MBEH'!D^IL2+\C?U`-K[-AP&Z`9^!(+X+Z@/[B"H"(=\+B`2MOCA0FJ`W.10Q MDF%5*^2LBB_D8@ZWP-^8H&6%7=`CYL8AG@:?<`:8Q`$WL"?09(G/6[0B3@-$ M-'5:SFSS]1&ENNQ53&,NL/]LRA3[*LS;66H9)-EO8CXV!KOJ+D.P9;6;REUE MLS\.("ZU%_UMHC*3$^;J`]Q'V`1HN:165$E0IR/.DF#)8[.G?(Z,GPM[WH/9@<&;Q8>+/RWW-,3,QP!";S'>S[B M2J`$C&DYY!%=!UPY7H8%E1HA4B1QYQ_P/7="(U2TU=!<\3F)>SX<19U4C,\I MR%8<5'748^;I%("3;%FRH>_8.UK"C0,DR`=6J00Q(0Y[A4*V,^#3CKJ]D))! M7/'J@4*1^+C/J]J^"1&*M+4I"K1VCU#[=B0KM[,/FVA0MMS.M'ZUS5_7"A/7$TJ-$V3"FM6IL$,*1&S]P$G28+=FL]0O MP_S*9[G$-$&(QO.^2[,KC:\D)YOD]IQY/M-+T[9T>UR_)+TZG>F7$S'JH010 M!275Q7\%?@?#C>A],DP>D(.N%=L(5>@G81'A%:/"2]G`L>?'58=CJM:HP5JJ MSR;-MYZ"W*+8.FUV,7P'VLS4G08-5CIMUE";.1O1VVFS2^2JPS'5>6DS MYU?;Z+19I\U.ILW&^LBJ+LGM=-E>?.0,-]8LG#4?=3IM&V\=BK5:J]'6B2// ML%]5=.,*1=>.7/U=::!.TOX69?ID"?N5V:FK::S7,R(?3,;%W->V).PK8-%5 MQF]N]">CW''_,K)55S>XD!L4N>HB"PQGV12Z`.=9MNU^9BY)3XQ8B6Z7)&W&) M>QW,_A=6\L5K+2%-"1TA0<*GT;XNA3@_\&H'#72\OS+U&R^"(VE,N^*:623( M\MG28E)WEJTO2BHIRW)48*8??@]X($=3;TU^U9)&ZY8T@/<&\P0Q@1+G[9\\8:*20A6307V5"'%S@O'RW<`;Y6W6**TS1L*F"A`68_C`B^\8 M_3:8N=$LYRG!CJAQZ5>KU(L5>)2/"NH:22EYS"IK@.[!WF?_2?&7P!!)E.8) MZKQ9LQ[+@)&+ER_"BX608PNYLW.L\+YW M_93)&F&^CE)\5+H1PA%\$"MY)DR4U7`U)&J?O#A.*2)&WPUC5O*94O,%2$"# MXP> M25]`"OV]IPA=5&+>5&,9*GU");Y%Q(LA%*PR3Q->2S#S[CU*Q5]]P[UW/9\2 MUS$"$R[`MN%?N`M](-I8E30\*9S-KEPPI;#]05Z[KKX9J[5^/>V=YQ,4]6"- MO07`$R$TD\(6"9"U5T$6@_V52ZX9"\(%R!HL%O3(*L(*11Y?DLT>R([+()=U MDZZ_L@GZYD.8^C/M#C8,')F\1)2O!H*0S;$<'9'B`J17 MV0+GS6K76,K/-954&^C*(YF4V>Q<1VR+4NN%VJ.IZT]3'F:872H5(SE*J=LIMH94X:#Q&IP[PN=]6UN65M6/0) MBKT.DB]2:\>UYMT]^72[PT/25EXZ\K:9863O8> M5<^U5;;0)"%H->OR>2.Y;UCZJ+^]*+9#\CY('O;UP;C6R*H.R;LBV=3-X0!H MN=9`M'W0_"1)Q8T4SJIF>9?[B:]$&`U=.!FF>O_U9G?#]RA)WPU?K+-@MZ%N M0T^ZH5.-%5ME_K=5<6I=F[!;+PBH,]!JI2.>UH9&ACXR1[EC50S'.:T-#1Q\BRPVK/>06%AV5EL)4B80_5F/V MQ>L8<7.SEA)XG(A!*^N.3$IB[=O=[+*=$=AW^OJP?]3BK4M&H&.#C]A@2$F' MOF+AH#W0!PUF75U.Z6`M-Y!N_XK9!G1/J"J"VKB[G#K#D:5;8_A/_YD,23MJ MS>98-X:6;HR>R;2TH](EJ-.^K5MF?7NDPV4578('9H_UT>#(,]2JZXF5#(5S M3ERIS@"[Y^41E`:V.5*QU-FN)0:.U]$D8>:#\XK/93T88&WOO,:2Y^PZH+7AO#*C\IC MR.ZH][F,WM6:5*^<*P):IFZ`M!I:M1)0]H2CM4@P]-%PLQ_R#)#040(VF]2' M_8'N#(^`A)-T:5/O2GG1K)CSL(?E>93[J;ZMFQ=S>]AMYEELIDYOM2VEF^N# M@C%4\-W]T9(23PZ/!@"Q"VH7LJFJ<]@WKLR*PL[KK+HX:Q_R>S`%Z>UZ`=5I M:RJ^M"OM&G\#IO(R8GEHB):ZR6KJ/X<]4$D\G+Q:DM];A4N;^F[DS3T6KU3< M9P"E18!$["DA@(KEW%F)?*%TO;3`6U161S.J3Z>BZ?)=\(X=U\4J;!4I.A^W M%[%X&GD3QJO^""HQ\Q+^@A6KO,^=4N;M)GQXI.CA40(F39OT0WPCJRYS?VC+ M,!;?=O]D@4;C+;$#':\EG3#Y>]@B/<^'4F';/%G7B<5]J^=`G1AF`,QMZG&L MP`=F[$K9#,<%'%@U:J(5`.\OD"YQ[I=$!HAXD<>SQIG1\23Y]+L%Y<"DV`DCYS&EJXB+Y MCI>=+N%(@7W%;&8Q3&WF`60TO@Z(,7G`Z+*L>,S*'XM3^/`F()FGOJ093CWI M0A:W,F`O'`V'ITW#S!?8:/IPB;4:2(-4FCH% M6_$15GS(VGSD6*$*Z`SS`GU4)_Z=RK=S!."H.B:0IW3AP%=XP#OKMC!/$R3P MG`L)V4#*--PO[XN1HXQ:%V&_CP\;878)3S\=^B4\>9,\F[&@?"MS[W23AR9"2%,Z;^1BZV%IK*3@/Y_47> M>R6I(`!LVH]YWM_8K,IZD"'DR:IUT", M""-V"$G?8,<5FD>]#ABG6WQ3V3WP*+4[$1PL>9^@\%0M?N8T^;T"W4)J"NE- M"^[0G!;'PY:VF1%]H["G`A`&GX7YB`?$.W`5FP;DHS*%U,Z4BTM7564'Q:>! M@XK`[Y<0([4*`")Z5=.FHR#5`!)`;3AI7)&,] MH9XU)Y#$QX>Y(@H>F2L;:KYC4X%KDULUZ]T5L#T'8(]:=%#S!MF5;1<,(>QZ ML:T0-^/N@78Y9TG MX&1`X8B;73J`;:PN#B1O\2#$HL`F%P7AO&J?8&6260V'@T9F$9_4YFZVTM;. MXH.?\7L97KFH+I@(^'=AEU2*P[PS;_$106FXS(NA8V"'45+J,2M]+LX:!V8? M#*4)PSN\QW<,R-#=#!&N9HYLFAA-PCK$+%T6+:J?UIT^'\GNXB\(A`JIH-+O M)M6D^R"^(4F53DP>*4D8P1M%8[:T MQU55V&(UO/'!]:)_8".O+_,/TI+\F'CPJDU%6]^D_>AXEWJ0>Z"0%HHW@C*,_"$D%1SU;!@ M8-K/0C^\]5;&>*\(-$/#(!.KB4WM[U(/`PX32.R M9O4,$M\#OQ_>PG9$A(8H\E#")^@$TJ+<1$=M'0:P^J.J7Q2:.',!J<;X1!0I M+NE.2**NDL(Y00NG8`KF%GX$C7;>T6C"0.-R&X2F/+],(>T,F2`*\(;82+L((%$.BJ3%(?6>$_D[WX5G@:&15 MA$@5(?I;'KV+2Z.;G(?S79)$F9,X<66_4V\JD94;JLA*W&6,J0=H('PI.(FE MZ]$?*+0S1SQEI_&HO<2(YP]@*?KL+R`TLLA#)E/',&5"EE$+; M6)?;Z5<^V+<^N%?@FT33N\A.X]]_I[);P ME8K&@+#.JAQ3\7I,_G@*G&9,]HDP8*XZMZ`CK55`Z/G?L;%T&LAX!X'TGS04 M(\5#A(Y')?>BG"R(BX;+37GE\/;-(N!/)>3>X M#?&O%'B]+$JQFE&*%RS31!@57-N0YR"H3L^)1<1;9Q[(9(Q_4P0G_]<$6RES M"Z>"*K+(&SB.%"1'@4G72YQ,"`1XT-5%WSU\L4BYU.97]!JMT,'KE(Q/%#_C M!=D?L^VAJ\1?Y$%(@4Q0]W'6A#2N6C3["HFAF3`F%B&H:F(:CEA)D@7SE[\[ M"PD`<9,#>[P-Z!I)Q,LSX1=C$V+>0!K/#>%)%R*CC02CN-#@2VIS)6PSEE/&@>JJ[Q)?&KK#PYBU& MV63KUB`,KF3[[2O@^1G=6T1@(B.Z8_6X"W!J\8.[O##NM'?A3F$W"!I+`Y79 MT,F*^$`,?J4%1P:'FO#[D""4I@C1-AXVCP91X)](!O!&`+$<%) MRN-,P0-#1.3<];IE`>AT'Z_#04W]&[9P+D'7S&X,"W?)K>675@A9K[?T/D/D4 M]\9+"Z3!WX,TQJ&Q'Y&\%1]1>ZE\$P#(5LT?^46]Y>$B"2A>``F.,14',Q'3 M_+UWT]/^=GW]511M!=1V''B#%4`B+E/GTOQO^(`!>5VXI71OG<>T%*=%YH-D M#@UG6$54\XV":@QP':26R0H`>+74Z)%,HI47_#;Z#7WE?W\`=3\C+0 MA`@(9;0NOU%6MA1FO*!Q">C(2"6^C)$Z9>X*Y@FI\`E_H;#T#`1QKK`2ZOR- M>BD1P0QE!_(:2X6'XO)$`"Y&^<`N0H(!!(-^%GAN4"*]N[(L-OY(@:6OI-"#]*>6+W*421_>,7*>W*7I?")'\716'^ M*IV;:4KY![_+1NIJ+[^'2V^JV;;QRROM!@[1ATW(A#V$_#=UELEK$J*93H!NM<@3%=ZX8]#41TH4< MPS"?5,ME;[7H*MQ8\,W3<]S]R1;*?<->Q?6[*R(U,G4$DVZR\G7,"B%6 MHWLB+D,D7-DZNLQ^E%E[%*NA9U"YT`U3+4%`9IB0!E/B&D_$E+O17.#>U#RGF>M6#_GVWW8W^'`-67]W#UK MZFFM3?^;W@%5^.#=B<_$GT.PFC^%;A!?!S.A7X/;;]E-YFY.VYFW"Y!OE'2N MK=5\Z;6VNA:(JI^4XH)8RS%<6:?2DN+>@BJH>P922ZRI![66'3X\P1^*$0O: MU*3H>VO'!R*KLUY9NO)XZA''7B>VI7-R@T-QZ M/=.B\GC$"J/#%Z%N[_YM5=:>.CJ.`A@;M;K4[UD"V[JMVZ:M&W9U[Z+SJKJM MT`55M/L)7:&K;44>QU$&F_I.G:S-X4N;LDZ;[+CQ\(`.:_6QUI:FWZTM*V[X M8OOKI`^^H9;(X2V]1,O*13;_])GN4>O;'J?M0%BMI'=N/.C00))-9LM%]7`\ M"@:MT6;KY\B=&Y59U;L'`:KC"=_8/0M2]N;Q-_??8?0VC6$/+(K?/'Z3,9X; M1@D%\?=G'U8X=6\WT]PW)K`^\[(L<_[)=M'$E)*[W'!L=79W:@>ZEC="'T#E M=>/Z[#GY%G_SP_MF&^X:T.?8NUXNW8CY'?IV0]_W,'$[Y'6KIV;?7TX M>(K[@79M&\>6V3A@[AGN?-3OZZ95'=2]U)V;CCZTGZ(5;;NV#0?N&"#;6MI_ M=I<@_JH-0'E:@!=>CKN/H2B/(D`X#5FR\OP%X$K[3QRO#0=ZWQB`/_A,ACH>`8-; MW.D.?5L)T#+TP88A]AT&MV'0`AHTG&!E# M0[MLD99DBRBS*5N?+%(7X"[_H\V>47>+W-TB7^XM\B4CK^/'SR\-`D]\C+-IJWV!B]VZI=L&$+M1'2.ZU*V/ MA_IX]`R3O"R];]AZ?]S2:N@N!V2/:SE][(SUOMU=MG>WQ2W":D>6>R+0`MO$ MTLU!]63I#H$;$3BTNP2:O6AO-&X4)V^E=UI]O?;,4CM,?'.8#]<,<&E71/GF<;T2_9]/ZU39_ M74M#60\?&J?H`ED=^!P.-K:ONX`6D/2!K^XCG\SP38[+?I=&66-RZB[]C+S7 MEZ9MZ?;XG+L6'DH`55!27?Q7X')\/D`3GH>CJ-L$<\ZB]4H9^4L7L* M+V7VQ//CJL,Q56O48"W59Y/F6W>X3LN#6Q1;I\TNAN]`FYFZ<]8]>%NNS9R- MZ.VTV25RU>&8ZKRTF?.K;73:K--F)]-F8WUD52=@=;IL+SYRAAMOJ,Z:CSJ= MMHVW#L5:K=5H%;WW2Q7=N$+1M>-F9E<:J'-%LT69GN!ZIMYE2O5ES'LWPB%] M,7#TS9T;L3=N[$W?/+X-%XLP>.N[X40IL*R`^?QR?Z$:U+S7`ACF*&RR9ZBE"G],% MB]P$P<(*^T]A7%VU*F"Q?]YD+^UX0WOX5)3\YKCQUQ6W$N<<#D>U6IPV,8"J M9[T]1R3W#0N;!W=(/BJ2AWU],*Y5D-DA>5N=YZ=$-MF7[*0RA: MC%&56`O3)$Z`^>%)79NP6R_`L(L6SK5E>2SUM*9'9<(@3 M*72[7UWS=UX;&F$CP)'N6-4E'^>UH:&C#Y'EAM4><@LO64I#_U4BX0^R(T#S MNP"!>\O`:U=EA!?'*?QQEM^X5,B&R[UG,;&&2>_;767NS@CL.WU]V#_J9=4E M(]"QP4=L4(+3H:]X46H/]$L[+N2JMY0;2%?N$/$$F;MY0R!<406W<7D<]UHVAI1NC9U(+?%2Z!'7:MW7+K&^/=+BLHDOPP.RQ M/AH8CTEX6!/"Z:N=5*OJ?P1MEK26KT=RYX6TRV[ MV3^'[(-SR.DX4SR>,F^C5(5_6:(^+,3&-5@+&!EC7Z@RW>!1X*WOO([APZ@D M0WI-6_IN2<^#M9O7?:Y8=[61U(O4BC"-J1LVMLA]BIFYK46"H8^&FZWK9X"$ MCA*P9$P?]@>Z,VSI(.7&M1;J#>`-22V1H;V'Y7F46Q?P;LV+N1/K-O,L-M/, MPS^4<[[F_N,D)M%ZZ6]A.(OK>N]@XWC\H=]OWOVDS=C46[A^C.[Z_\!N#4/9 MQ>H:NP(Q;`+$,6#H*S#T:\`P.`X,9A,8['$](#Z^_?I'X:]`.VBJ?V8)_;8Y M87Q-(Z8"\_'SAY_^Q^@9AOE?OVY;;4^H-E#*J:#:3#LGA&H#-55"9>\`%8HW M4>@EWCB$K+$&(Z+O#(`TDCRF>8BC$63EWK+#2R)S MN!&Z]:4/">^^,NI)X=U->IFGA'<7N3;:%][X>H938:FAP]?(PQN,ZV!V<^5[Z/SV-V.MNQ.='B2W>UM$^^_.^FP_>9&?S+L5_+^QY(%,3N(T6R/G&$_ M=PI7U]@1AF;^^6CLF(<%H:E$-XUQ'P7*@6%H)I_-L6TW.(JW88`$$U&@YYL7 M__DV8C/X.OSTP0O<8.JY_L<@3J(4Z>LW]X>W2!?PK3`&NJU)._\2B_U+-DI? M6_0WNJK>^!^P7+Y^:+GP,P/M7IG5EFT\+^%LWOOOP[N-;4.5PDK/K19CNCE8+KQ55 M4ZKLXZL07$^G^.OX&YLR[QYCFW^+PCC>%0;',@9C0]&-%=_?`XPZ!^78IFW8 M5G,P?#]\P#:0'\+H79A.DGGJK[^Z*W+@[X4#JK?:X6"L@[D#P2B>`&;X'"9, M>1*;4.U*6^:PG+9*5]D;I%IT9HW*Z:P62.*6E$:0T9W[*B2[YED,3,S1\LG/*+(R_L?`V M#K#Q8&`\G81KMIW-#X,F9=YM ML/-)]IV"%FP5EQUSY[8S'O>/=^3[,>11-SYVQH6`4ZMX]Y@[MX:690Z7FPVS0&=I'LOZ.H4:;;[`_,(='LN&.H5B;;W`\ M'(^.9-:=6M760L:/V'L5>/Y__Y1$*?M)^_5N3;O;4&O6I3_:D2K0Y3P_M MEAK/6US,H>T8QQ.V>['G%G?2,4:#ENK!;:[CV!A:@W9JN"UN8M^P^V.K+91> MX.-S\O+J`]XN)ZT!W.WRL>H#CB[2:'PD[BPC\:8^W*!O#(:#)Y39C0&TS+[A M/"'--@[Y#$`RVN\EM]W*;.ZDC$(3-X/L8 MP)^3,'K\]/'#%SD'<,?+R6&QIK?LT[LN7^EK>/L/N5T8)B M2&@V<_<`]YY7(+&5J,GF!0\"7E\!;^N179DVUN,_*8"J%-IZJ`"@98\/#6#$ MV`^PL[S@]F,PC9@;LW>,_^\ASKS6D5>#<*P]-"*,FG3Q]+MH1#TUB:?^+F1[ M^VO>W?YSBAKIRYS::,0?J;D]'X+3.(&#?V(MC<^Q^P,U-Z`N``<&?`/]5P!N MF@-PI9S30KXY,:0*\K[3'_;MDT.^(8ND`O*Q/1@,#T`LOPP6&QX&F:F#3$&)LQ&A\1GD:Y2<.A8X]' M`^L0\,B18`<@H[X-/+H%)K'<`4!K5K[^=*`U+E%_4M`:T=D>H,F6UFR&/:Y8 M$%..^S4J^%N&-N&;Q_P1829>/[C13+3F_))WYOQ*HVAVL$/J:D3#!O96W?MC MP]X69.UB/CQ/9.UFL1BC85&M/AMD-3>23'O8'SC#4U)65BCRC<&NII[OT8KP MB[>P2?@,@U^R6-YQ'4(OF2-[)3K2"(1"5X5_N'[*423+`JYO72^($WC[.H[9 M+I&3JIHXV?-B^YI;RX%$S?P;%K"Y=Y"D]J%C;"X$*BY9&?QZY\53GXIVLU:, MC>8D+&63R84;W7K!51(N7VG&:TW\4S;1-HI]9;'-A#=__$GVG)S@#W9/R\"B MQI.3K"7E,N](*=M2'F#A8@?,HZQQG6CK,^KYF%HV%;\UQ1QX7%5IS:W=N3,M M#$#ZX)P,G&7I2>QH5]K<"[SX#DR@6XPM]Y2]9#]ER-2\6(OOPH=`"UB"'W*U M913>>S$V^L:12>$D#GT63X'Q&/R=('DQZ`_UD6'PF4IA$^E`?#`9ZWS;J-$.OF)E48VYYP_;MS_Y03,O6G4'U=)(G.)3JSM=/H<=* MK@]+C+/J,5G96V]YJ?=W!'XWHZY3HIT2[91H)Z\[)7IFA])J)5HV/F*STJJ, M6DB&71]&T"AC:C``"B[1NX7/[PY$K;PI.#)'S0NL!\37*%R""'W\ZKM!S%>3X5SFK4V#S%P",SV MJHN,=$9=2R$^2Z-.#@);IK!-A061(>-PGCQL&OB>&0T'G]I63\^7*_'!>*0/ M^[54^-[64KLV;@QUIU_+H-S/(GFZ$75?YG-O"O(_C<```)5<5!1K.VUZ&KN> M?SG^K?%`'XPN920:2!7=&%5+W:*E#E\;5 M@UOW4C:;9M1GRF1WL=3DN\IPRR&@=#QJLN/=0;Q`]#EC?6PT&@K=*OG;:B'4 M\,7V2]6#;^BI!&NKL6KJAC/2':M:B)T7E8QM"W8S;A&)-#;?-BG<.'ZE74^G MZ2+U7?3R9VP9L2E/8GI&FN/ET.[KCE-]S/55QR_/"6U.W]3'`_L(:'MJ*[5& MK'A3\+T\?+;Y]N5HT?T:0?>ZH?%J)WC_17(ZLFT;R*@^]QW^TJ4[B]QU-G1G M6.TZ7V;"PJ'7>*?H48V)25:8?8@Q].0N8DQ;`,;N8HT%,S:CE2MR$C%LJ3VX ML?8"?NT,'/KE"VNHCX8#78M8O&13G%CN/_:TCZNH#UGT;Z[ M@AH1Z.9QY[V&N)I@XSC6J`9@I4-4FP-5IU(#+!4P5)X.IK4AWR)TF;U9I[/X M>#3L]Y\E>P!P-C-#@= MMK.8U$ MN3,&K_X9DYGV%3P>&5^<9&KH;*N]5G:WY+OKJKV.5R/![B($D/YZ=I%@9Z`/3;,+!#?#VF"D#YSJ?)?3QH&W MWICL&?PM]RNZX&^]@*-I@2`;=L'?5IR%/=`-IWX&199(HGY2_!PR],L*A&8X.G:^,_!A9/Z/:"XH>T#1\!Z]X8C_@WZ.>QYBK- M?PF&S7US5Q/3KWT_7U!9#S8:PZ)W[CW3)HP%VBT+6$1&Q>114SH(Z_12CA:" MP6>WKD]_F'L^T)HV9RP^:`W195FRI@U4.6+H]LD7A`/PX7CN>38ON6#
$'XUAC:J!&B'!33TCBR]?!]1NZL'S_>?;/K*+/76QIR[VU,6>NMA3 M%WOJ8D^7%$7I8D]=[*F+/76QI^=Y%JV+/94WA*[ID:XZM1\H3O,)PS0YS]9. M0\I?J97#,QRJ+9NKE]X/R-6.98ZI/FIL-@` MP#Z8AWL"N$K/'UPOPH%R+(_3[)PE:SDC=<)XLU4/#W.=)%J`>6"5XW0'F#]F M\=G2+[S_,?53E&E2@NR*:6=HJ+F&39<]!MAUD(U@CP\'MAKP7!?4AQBN/#0' MRFS,S>L=!+IF(Q=-8_ATT#4=L0P^H_VDT#6:L@S0C7>&;CH%BS^)O[J/:`'` M/Z.4S3YY[L3SO<1C:"-\2>Y8I/PJEQERL,2I\V.=GB8WHHF=D$9T7 MDRZ;;7:I;-85FQ77)4KV+*V\FD%;N$';,G6RR[9]GOV2\L6["XXC-$Q:9>-S MB__K8"3K_;'U#*\^].'0T!WKHKHD26T9L0FX<;%(<+@*ERV[6C`M2^\;U:@_ MLXL2P])'QJ7=%/WC]W#PZ'Y=)YX6V\.!;ER,Z#GH9DXM>:KO:*]7'2.QAP&X)2'ZML8 MK2_U?!/JG$4Z\++^.4NO-R%E[OP/B\?I`LO=^'EO;BA"R^?:T3VHC9S M:LG3A9>[\'(77N["RY>\H2Z\_*P#FEUXN4VGT;[P]P31P,#//8N*2K[Z7CK MPE=2_($V_HW=A_X]5EI]"EW>"B9]LGT?;8TO@?891W(H16.6]L`TND=EV-8Q M"6DY5WN3QGCV,>U?N[Z-&$WRT!Z\Y$[[/<#6?H@H7?O]$[#>1\> MMO1SM2C#GX_O`P6E2RT)M1<.AA7Q/SWM.U:T>5&<:"]L?X M$>Q%F:VC"WBPJ@[?A?]:>`GO5RDAU&DA@B).)_]FTP3?`-2$4<2K\-ZX,8.M M+L,HX=L!-"Y6_[Y@;H`79MA<"$0%#FD#SQ>^]-+]11L9/\OQ&`%+Y".(!-_7 M&)P@5G_R(Y&N>WE]!?-'OPLRQ"S3R`!@M8& M&R?_3$_["-L$UP;K5W5MED:(!01!='R$#UPO(X^V_V6:A$B(S`72F;H^"V9N MI#TR-]+IE3!-X@3@PD_`.\'46[H^1T4!2Y)<-/?6]0*@)@5$N3VBF""D`\3_ M09*`_9L*DMQ;H/%;,%K+%\Z/AH-0N6C).?&.I;!.F`+%\M+AF($FX!VGZ.D) M$0W\0A($Z:8@^?A0H(%$0LX`R^` M\S1ZUN!G6`6I!7E_>A?&]#@70"/+,E[/O1_9O\S70/)(X&@$58Y8P- M5T'!@5S29NYCC!#9#O\9>0LP0)*$_5AZB+=P793U^29.9=8 M"#6()SSUF*]#[6#=I8=AJ"\!$X*,9,&,Q=/(FV#;6.:'#V?>`U85^M9(%TU5 M2X5^4>N14+A!.D6ANZ("UE''=8"P;_Q'J0WB3=I@E&D#@@!%J'+*\=H1.SU8 M4/M["H=D.KSH&<14&L4I^`]2GBM\PW*V06D.>P4%`4)YMBKXD20X`6?B?P5` MXF')]AO4QRA7'R[PX6Z:@T`YD/8HDTB*YMBD)PB,55U1U`M:0YU0*=FU&JP%2C!. M@6%(`H*\4MI32]EK#E_'V.B:MZ-.'IA_SX^$M*GV_LW'[^^N;[27[]TH@"=B M[0T#(DF2PL+AM.!=.Z9Y$&;U0WL@`!;C5`Y_Q9R'[,Y231X34($36 M;USY:.A`85KFO3=%/-ZSR+UEVC?<#;P"U(("@FX7`"F\J8;V&7CF#\#%7?8$ M4$@9/+IZ.II'5B6BR_>01@D2$HHNM:3AGXHKOP5RZ,Y%"DL13]QBU=Q[.&9B M34YY2*+266 MDB53HIO0)`)D6=98MXVL>?E@!-+>7NTOG^]2#>>5^N>K;CSZRU_FW%G^($XM M4ZK\UV]#D%U1#$SV/?P.H@4U[3LR.);$>24>OZ5X_):(4I1Y_%48%K]$JPTS MFPUQ![/B#1+.RSQ"[:F\08)@DT>H'=\;Y"IOHT>XHTZO[0T2"'OI]`-X@P3$ M1H^PJ>;?P1LD(+9XA!5VPZ&\0:[XMRU\&&^PP@K)Z&&K0UABA1S:&11JMXY# MJ!W'&12>0AV'4#NJ,YAKA_W%_M,HDF)SLJ,HDN-[F'7\2J?";>,AQ1J1O]U= MM^UBGH`XMNNV)M3W#^<=4@23VT9`'-UUVR6"AKTEB;Z' M)Z<5O#BN;X_OR<6*(Z<5G+A,S9!?1BB0WEP#9^XW-X+O"2-=.G*;_#BMZ,,1 M%(?QXXJ@;/;AM!+_C4`I^\;[7 M!J<4?-)M&ZE:M@SH6+Z^9[*(#2X@>(!%T%8_OBL`-:^0'?`YFP%`?'T7^D!9 M\?O_I("CSV'"6G1A/.II'"Z<=0^B9XK$=S$M.[.[81`?(+6YF'WB2^&GN2GX MNQND+NAGRQ8"O"@T8PQHFH:C.R(,"'H\XAD"4XZ:F#10NH0?\57V@T53+R;3 MA/\I)+D4HZYPR=AGW"L7SX%1,:6G7Q@]8TS&'/XP.//XEKRUZ%>C=6C;NFW; M&D>I--!0N0)*<#A-`<-<7X%J\:+<^`-4H?U]#^^@G8':$R_OR,,BXPD@0'?Z M_)%YG=["+S33K,:G8X"A,QAT9+H;9IUJS`X,6S<'HPZS.V%VDVAU+`Q)=HC= M#;'##3K+LC#2?P#,5F)T.Q[K-A:1V\_W+2,NME%>/W&<:<)W&#ND`.+(TL?V M4+>!;LJQE]^/YJA78P6EUWQG3GF952CRE[5KO$$"&_A2T@6OM3A=+-`DCS-'X%4[;/[+;@Q4NX*J5@,=`N!S2JP9SO/OWG!#]`D6 M_X-*GM@L_^RU"/R\%[(V_\M7%+HGKGUE7C;F@ZM?=`Z?">;^FUT M-K2TZ8.]UZ\>;GHX&$Z*`&M4B0"C9Y[;J-SFO1`R,I8&SJQV_>+Y5^_+O@]F M=4GOI6N2.]%'_M8Q0&4]^%S<$?YV$4>*YLE373;-VP M#-T<#5<"S![-L5/B()B:@U$3NA9-0HTMEG[XR-"[F7D1FR9A)/O_!7'J)R3O M\CMW"R^6.:8_!FCC>_=,^^JCCR3NFI7K<4H*@;46E*G`<\-8=`N?>HD_*UE( M]%G\C)*+]$M/^[VX+E]'AFL6[J,V8=HMBF2>B$T1FYB2OBCE*;ES^:H81^>I MU6[T)TORD'K597X!9?!E?(X6TF9NPGK:%P'#+0O`D_']1^W.!42X<'C!%<;@ M>=H(XI&GL$^RP).;E7S%VHSA8UZ`Z4>/M,B;T(THF/].'L:9AU'>S^<\]5;[ M#<[+I/PAPRE>UTLJIF5!2?.\,B46=4@JQF\A"*54S/,TUHG3*2'.C_S2AS8T MYALBB,5%[@IY\=0`9%6@25FH(KDBD.YYOF>"I+#GC-<+W,@A0QR8>>8'_TJO MS-8%J"DKD^P4LS[8(L-KGD;8-ZW.#K1FT-NKT"."@68(4%O/LG?KX?AH@!(, MIE,&;([7?A-RV`%4CHA:>+76J*(H59V=I2K/Y\8;RDZJ/K54_2Z4FI(9B)G5 MZGV&/$*>%$E'SCRBLX(^I62WC&"\6,/;9I-9 M>W4S!2('$ODMG#&_5.I\7WV6H*+GX8PQU`Q6@CA]E.V1%X.0C]A*"AJ)=TP/ M#6;P(]_M?>B#F4<)6$@8F!!']^E@(Q'85#60(X0GMN'W.?VNK8$XF)`1*?;_ M>^\&7D+.3*-'[0UFSHD<.KJC!USQ!-?"2VM@4'JEO&@*Y'-%A%H>!I9)$"'OA+ MZ&M+9A=2H2:W\]6VG4VVI$S<7+B!>TL)A84O2Q(530;6^6#UH\#TX6W@_84" M+2Y-H.39%)1K*](K>%Z%>O,EOHK)F+"KR$67C2>Q`M#>N8N4#V&T5 MRH[D#MF%UW=P:0L$%2`&1,T'HZSDBMG%N6(L'AG\)LZ9`W-*G>\!SP@;"U%C-ESJGN;;X/@ MY_/=]6!KUL;E[=KH&8.?*3;4+1U=7;B/=AVKSJ=XRRV,#)Z8S(7 M^'E4&PPMM!+J<_Q[-3;=LA-X%MSN]"R'RA>K)\*@2@%O^(:7%85(02%HIOM=Q'/K<*F+!17/ZJL!O=J\D&-H4?[ MAA=+EJ@17:Q?S]/ZK-D6Y;NX<*3XJ$?::=&SVSOWM* M0XVW?])KG&-56#:TM-YB08'OL]FO[WGCV4:$WI6+;BP7?3DPQWI_5'^*;37^ MUMGMY&AK.'QV*[;`]&J4Y-+VLMHG45`K3DZQM^<%*RW3THZ#9;>)@COWH7,? MNAX^Q_(NJCF]K"&"/ M2PK=&HWT8;^A1&Z-G]%=4QS6S[ALZ_=X5Q)]!VP;IW[#O6=_)='=2>SI-#0H M93XOG83]QV!+0\MLUX9V\!(V5(6V4#D]I05%:<'E5-QZ5N/^]T!V()\#S5'[O+QHN/@^CA1C&.0E3/LNRV#%I:U_H+J=_ M]ZXP!VS.\0U;/^4(4]/HU[//:?E)I/V*;Y:EHA_(TCO<]D1U@`JW8H2T'?JU M@@!U']E8T1RHMT"!D3M-L%N>^N@G;#+W\I]8J'0DV_R)]BQ)4CL+XOL(I^$% ML3?5_D$-WBJH4"NM5VE;5_37.=MMFS@(0Q\Z1SCQL_$G&PV).2]OL-M0MZ%S MW]!EE=S7]]QI4?+>M:+GSK:%MSK/O3V>.W96R)RB2_#.E>!JVZ$_I'>>/]6Y MZ6URT]58_W-RTY]B!FI;/=3M=QR7CX-!;W"F)-!YZ8VW/1R-P$\_PL8['_T" M':9N0]V&VNBC/P-'/0B#*QS*E+7,4\=HK??3ZYSW5K;2.[3;4\/%(9=&\;C# MN>K-3'(^:QFX:UXF56AH[W`&U@>6^4FVN::=\;)O?P8I\0\N M):J[VXVW>P>M;.'68/$-WHT^&HST@5V=;]IJ'.S;QNX(GMW96/H-^"C_J=!U M8@/GG*69]GSJPXYCC%Y$9GX9!7`='TKL*LLT59#:?KGX`_#V/"K)J.ZPK(&OFY)1UM[L8E=77 M^[`S>X/9?A8F&:JN0W7-Z-R-\R/CKK'=\Y+0E^Y(C!Q;=_H-2Y8[-Z)S(SHW MHFMN]U1>1J,X6.=U-/,Z2IK>78QZZ^NV@>5J%U#H;YV3ICN9D;;YIZXSWKE0 M?'?S<6Q>$.Y,JZAD=S>F/W;T\?!LW9BF]SB='[,7[6=>3N_"#?$CWI)0'*S: M*.EN258XO/-7&JJTHI=2R`'-P*K[?Q?4E<_6^T/LOG'^K;LWM)Y\]HG5'P/- MG4Y!V&!C6.W!2^ZTZYNWVM`Q41[U MB]%('U@CS)&=PK,LB'FG,_8#?\:L[4ACBZ4?/C*F%=.P9VE$V=RP3'(7P9\7 M89#P3%]Q+PM!>6,]#MD<5AL_H#W>GW]P0N\((JV`B0 M=?@T@"T"=+JQYFI)F+@^@O!B8`[UL67BSVF`(-\&WE]L5H1M&L9)#!OR791( M25A(8\HPAKG!OG-:0-R^L,>6;IA6+^>/__HUC:]N77?YZ@:/\R[T`0_Q^_^D M7O+X.4S8.R^>^F&<1NP[<,0;'Y[YG__W_T'9\U_9B],[-DM]]F5>_HD_"-%) M_"7ZACB(LP\!]@+DLV]L_M\_?8C"!0)Z99CP_Y.0_SR^LHV?_H=D4!N3^^LG M\A]*U->J2^9JNO;D^B,L+C/K\\^>Q=#Y@<'3J27)KLJ!]6SW*D79AA3U#7G: M?5L_2J)VNQ!@C38EJE>[]N>5I_Y:J_+',C)F6ZH-5EEHJT58&Q_YQ_N.`"[VO$;'`(T.-^@^_75?41'Z_K!C6;T^2_<;\0*2W+)KN,X7?#??4?8 M.B_A2;R$[Q1(^(T[C^_1>;S<53^CG]RV19NJNAW(YB#6R.$:8NVA.ML"<;7? MUU:(SQ_')PH)6*M.=-'EPG^]T@:]OL#:-R_^4YNC=/-PZRQ.M,A-JIO49:[F M*>,$U6[RCD[4`6%K*6+,GE-]<[@-@I_/=]=[-#`[VUT;/6/P,T;VK9[CU-A% M*Z-&50+KG7?OS5@PVR,L_.R3Z+I-=IM\BDV>.IVDVNSY1^B#%^][R:,V=Z=) M&#W'XSGU)LVQU;,:YFZLJ[,3[\&V>PUS+MNVA9'1&Y.YP,^CVF!HH950G^/? MRXP''_N+M^L$G@6W.SU+I(Q`KGD>&7_9GU1?_N\;N2I:H/V>C1J91Z[>R MUA&TU>E*!PA[])MW`O65/-JZ3"13;%]I!GWDR[:\JBJ]OA?+8BMK%CK[7*31>TZ6?5=:>UQJ?Y\E-;:> M%':F]Y>FX>C.AJ:'-2OW3D+0./"IZP.T>_WL6ZPQ\GTV^_7]CZ47-23T+I%U M'W2134BI-3UD7T(I66:>G#D07G M"FS%O2AI%WJ1.JWS+IZ#=]&JH^VN*YYKQNN1/8]6$<`>EQ2Z-1KIPZ;S5UKC M9W37%(?U,R[;^CW>E43?`=O&J=\*X-E?271W$GLZ#0WJA,]+)YDX70#;<9KM MVM`N[3C/2CD]I05%:<'E5-QZM/PDTG[%-\ORO@]D5AUN>R(57X5;H:>V0[^6?:_NXQM;N%Z` MN\B`>@L4&+G3)'7]PJ.?O#G37OX32VZ.9`@_T9XE26IG07P?X32\(/:FVC^H M9W$%%6JEQ2%M*Z'8GJA>G:2/$07M2GMA]#9T@S]HOGYO]?;W+-78HU/,V6[;Q'Z8^M`YPHF?C?/6J%?L>;E>W8:Z#9W[AFK- M9/'/91P+SLJ8@WL:/M`P#')SXW0!'_#^`H_4"^9AM%!&?DS"%"S6PN`2MBV6 M].IXX&]'4>>Y%SQWG(.2.467X)TK\9VV0W]([SQ_JG/3V^2FJX'UY^2F/\4H ME+9ZJ-LO%"X?!X/>X$Q)H//2&V][.!J!GWZ$C7<^^@4Z3-V&N@VUQD=7[K-/ M>OMBAM-`3H+BPX(?KO@'DYQR6P;NFM]& M!0;:.S=AV@<YK.:-W;)O%R=\5S1G&V^WMUO9@:S!XAO\ M!7TT&.D#NSI=LM4XV+<+VQ%\I;.QG1OP4?Y3H6G"!LXY2\/G^90W'<>\NXC$ M\C(*X#KDPHC^I:F;UE`W1PW;U+>FVFG#]+(6BNR6%3N5D?F',)HSKPZE=P50 MFPN@;,/0C0W=#KL"J"(GUY^]V]4_;79RRIJS78S*ZNM]V)F]P6P_"Y,,5=>A MFCYT[L;YD7'7E^UY2>A+=R1&CJT[_885MYT;T;D1G1O1]69[*B^C41RL\SJ: M>1TE/=LN1KWU==O``K`+J%.WSDG3G+9N3--[G,Z/V8OV,R^G=^&&^!%O22@.5FV4=+^2L-55K1 M2RF41&9@U?V_"VHJ9^O](?:S./_.TQLZ)QXA57GWY.#2GEOQQSA.V:R0.'P= M?YG+Q&'+_DE+`X__@;_QDS9C4V_A^O%___3Q\X>?_L2PPI8O]^\^UH! M&I8W*H!5+'Y0(-T?NP`Y.#J4*^RY$1YK='1P5AAW`SA/@IT5ECX].`5F;P$X MP]K@-(<&=.!"=)]\ZRZ]Q/7YU[^QF$7W;`;^TH`234R6\65 M;<#3HV$.9N/ECP$_\N?@RAQMA[^/(EX5\NV`?TPBIH8R-DW#:.$&3!,$9+T- MV.W<@(T45&L#3CLW`.BW:[&P=7@2NO;!UG;!VRLWS;%",(A9W4*]@JQ4P3<` M>&=@CZP<]'HK'Q3>81-XQT9?E99/#6Y?`;=?`]S1:*":+R<`UVP"KM4?./W^ MOO"^7RS]\)&Q&R!V4+3E[WX.@WM>\8HUL/'W$+A$_?O;,$X^A\D_&<`Z#6\# M[Z]*QV#KM@;F<&R9^;:.!N"380*,%R]$.2)^A<^9M0MWOUK_M'Y[`G240EGJ M^4VVUTU/-M9-?PS$8JX7405I;6QL(AQ[#`]:*\[D$6!=Q, M$L5JM]X=F:!OFWTGW\JF)?8%IW]E6E>V>2QPRD^!J]CK-+D+L=?<[/=@!A9^ MWD3^J^\&L6P,11X`-3!3*NK%(N0D2Y'5A2GXF8G:1A MANP?L?V;%OCCQ4HLD@/\C].$S/EA-6X3##A:(V;/M5;_X2>!O'>;:R6VU=["#&6+V MQI9U+'UZ1H>_DTX=&<^&;0YJQ)V"Z(IFW,>W7_]X)9_$T0:?PH?Z-R/./^W? M_NO7LF\T_7X9QQ[X^VN'\S]?!_]TFG[_?\$)K[]`Q0;P(X>>QZI<`8@FI_MD MVIBF81M#]1KPX/"=!`'K8?+*3)&^,;*M0\0C6H6`]?!B%0*LX_$.FPUNUIYUS%D9/DK.P:4>M MQFO-G(2MM(+)6KR6[UT*J]YR$/CK2B97EL6UA^!<.6.P;D:C85_UG1H#<[3M M-)>O5VL"MCV[J2$HUPYGM7IX_]WLRCZ?0\$G:WRD9+[P,4]>1!^-#T:D?<<: M.H<(7.^PB18BL`9;'$T['6X7S=EA8(X+53)G20;KZ6+%A:3^J>U+[)\1:JZ5 M[9]J8^>`Y5UM*7-P"%OJN6!YUVQ/\U))68EJ'N#6Z.`!SS7PCKC_0LOJ9G1<"CBW)X-;%?WD\:1[^O;VXC=`CS%H'>]ZOQF4G"E7-XT^\[06;T0.]$F MSQ/A6V3F"L*'HY'97[4ASQW?8L6LEP?W0+_,N&BWIQ^7[?-NW^J@7V1+@XRE5P!L"& M6^!=@DL'"K7O"G\K$=@XP>X01:$7A<'&%Q&KK9\Z##9-Q#O$+>3),5A]#2J& M*+4P/6]7F$^8JK<5Y),CYY0I?*7)5T?NB70>FSEMTMYN6VDG)@^5IGHF6:UM`<'2)5[TPP=\B4\G4[ M\Q28/)6YO@->=T[%>I*.<&>+UIUSKYX16K/Q@@=7VN1V/(F'OK:']J'OE*G. M!]M$.$<:V#&)\L@*]739H4>25,=$FQW^BA[VUG)'2+\?!02 M^AA,PP7[[OYXY\53/XSAL]E\P]J=@G"VXE*.:%RXT:T77"7A\I5FO-;$/^40 M4Z,XPO3?:9QX\\>?Y,3&"?XP[FD<+`W@8C%-;IQD,QV7^4A'.=?Q`&L71T@> M98WO=TS#(W>#1RW%EDU_L5C[<'WS1KN^>:L-^\:5:>@:AV1D61P4#]^\GD[# M-$B\X);`F8>1]GLP95'B>D'RJ'E!`5_:E7:-OTE8M(Q80L2AA7.^U`W\FZA, M^QSV--/@\Z6]'`>PLOFZMPJ7-O7=R)M[\'70!9J[#E!:!,CC`"4$4,2RJ27P M)S?08'W0,')!<_@ZUN9>X`93S_4!SP+$F)Z&I:(9#29Z\)*[BEWPR:\YGC0$ M246*#LO.-,!'/(V\"<#D2J@(/AZ.*HV"GG8]F]%[ MKN\_ZFOGL(Q";.T8:[>IQ[$"'YBQ*V4S'!=P8'$,)S:E\]Z,4$I!3?5@]0K[DS)'!^5@_P>=@$V`X1FQ$( MZ1(W-PN7!0K,-].[''[V8FV:1A$@PG_40D`OG#$MY:9PFL`<,Q81YR#5`#$A M-GS,#135;I-'^BLQ+1R-]HW=LP#4D!A#0Z2'#\SA..#/C\R-8AQ>;"+EANGM M'?ZCW],4F%3N(E"(8!52`QZ`$Q/`:C4!K0+$*`)2.F;][$^;F"]&8D8T%$3< MS)O/&:!B#FJ25B4QN4#6`LRXB?80IB!=@`-3/Z&G-'>Y]!^1[PB?#!`OI$J: MA-&C%N%I270+?@3!.0/Y49AY33.LB3D1\YJ+9^3[X4/\BN^^/F[FH.Y?@31= M)MIW;P&;^LP>M&_AP@7Q0;_0D1Z]N41;CB\/P,)WC=[`"VH>" M-O*\YJSNO4;5PR8!%\%__V3_5#8`>\I07+S6-L^>I^6*4]*SM3?//V\_[/T3 MS[L7M#=`TE-WEXTFO\G9F=VF8$-EC"ZDQX0%;`Z"%[F]\B#$,J.?ZZ._^*99 M!5\-"I:?&*Q\0YD\W^\96U^O@N#G;M<'(MP_[KR$;:+62@IE!5VF:P%+4.]+ M4A4TNK;9IL>RZUF4X]_J#6N]L8'23KN!0<_>;P-/+>U6@7JM56F(MW<8S$"' MXM[U4^Z!NFB4H,=R''U3-!0J],GN\J#)=_,C?FD[&ZBT9+]5XN*79X6T\0;. MV`-I1Q6RY"/@(-"621GQXL!\7>F3G:T$/>;>5HGE5_)7SM5[_0CR-XY9'$M_ M,V+PU%^\[NP1E?V,@?\J(S<8)'"I3DV'10*7!Z8Q'AQ[,W1S'^X8W@EI8+EZ ML;8((Z;YWI_,QS"&&VA!*+S>&*V*91CQ"%"$2@`70PCD@EJ^&/AR\'=XF8"8 M2"C9C`@>_#&-XB2U@AR[8^#P(P$#'Q6`TD44% M[GHZ33SX:$_[K0R3%&N9WL%C/L/X`(BBV/7CTB/Q\T)!'8,1_^;AQ%+@><"3 M`I&^&P2XASA!+^,6@[BPA87[)]\8H(K3!D+6T^C>(4>9#Q#Y,JX)SX(S@Y)R M9341726(LCA1*5Q:>,^*,0V)RW*2P!A5CD0>VU1(_:)`4F!&P+8O0!TO@N?(@Q+@XH M`K!BLIR`"C"NE),?G%3$X]/S,(V2.^T_J1N!$QT+.L7X%/!'Y.'>P]7/$9W! M)^7>'BC4*V#R`:)\*<`C/YM"/%%+'I=X\O!UP48`WF#PLW:E.8.?L\@W* M'H%#\581D'SO>CYQ*%!-.)\#VU6Q[AR#EE'X@\0P$,*+?L_4%L!-='(!A^'% MH->7O]0QXHFW'AY(D4>=LR+#.TODKN2!L4"-7UJ.FF2\JU>V,A2[_, MWQ/QP,+9ZS@A!<>O!U.0HD1NWW%[NUUX=O'+=L0`N_AE%[]L423O>>ZZBU]V M\ZN.7RJIJ'OX2JM^5YTO7": M\VOT[+Z2!G\`P)YHKSL-9VW#7LD&NPYFGT*00=ESK$X3][I3W8?--ED%T;%W MM]O,^H%]NMU1;4?VJ^#V(_BJ\5<63468^@#G=P54ZC0\P$U@/<4V=SA(W.:X MX4D>>IOO>'RZW@"%G49_[P_%(8;/?Y$!S4]A'+\MA#,W],`3;_]+IMF*+%N1 M9/OQVTV-7GA]\#3,OC(5LQJ4PP)=8/J_IY$7SSQ"<@V@![;3'QD[`?TV7"P\ MGN(-B[\-*56< ME`T^QW1T1"]0"[L+TYCQ1>"AQ0)QS0L)_I[ZCYIE&`[=]!`$&;#9R".\6LL6 M6P.,+J(V?-LT^2W2W)WR6VQ\')@CX64F[WWMAMV"ZQ/JVEO`'VPE\-P>+Q2) MP?6/$GZ'Y,5\0=CY,@JG>#7W@'?,(,/@2V$*7A;>M&$R-OA'MPPOHXK7(*8^ M-(SL*<:C3VD0,(;9VCFB\&(`HPH$`_LAKK\0Q['W0]R,X:N14$H("TE1Q/?J MS8NA&[`H)8BSP(47O`7FI_/*F9[V#;^!%2=!+-/(8:,25UG9#K]8C)B\F*.E M`KP.%/^NS#A_<&/MA:4;MD7OO.CKAF,7[WN.#D6?0P&X&)H.!\.TAOIP.%H% MY'OASBS6XA2E0-`0>"A,HI$?AL@3GVZAUV" M*'1K7$:V.EOD"_(8(-\T.9:+5XY%84/+]BU^4`))7&H@#Z])CIQ9`^V#&RTP M!>)-Y`;3.YVC3E]A]OSF6UQWXWFL%[L@%/DYX'GE2]\Q=R;ORK,CVOIM+Z8= MJ-)EA>MMW;`UYQ0^F7:Q06\!NP\0CT$HXW9V(2C*^)?HK?!\;7?('8.D7 M0]T9V-K23^%G6^_WQX1EQ!7&)B/FYI>\0KP0TX$DN-9B-@5[`?8P8U25ABN' MDKD**0JT'$(\P9O9A3O+<@=$+0N\^0+(PC0L^/"*%!724T?QB=5@!,>M:"+V MPFDBL&35G;R6+H@-K;[((!`JA5=?MQR;BXVAI0]'JU+CO+EX5>3=NY$':D@+ MPN!JBH%LNO3GB1MY?@`R,-?[@F.QHF^Y$(?CB4P.7NIUG=[">H3244][GSW( MI8`\2U!ST2T7CF(=5&E9I9FP3\3"=#"V[EB.U"J#\:C\P+?60JWJ@"T`\C2K M*B`U%4#@@+XS$@K'T"U)UP!B+=U9`>%YT]L'GC.R\`)OD2Y(E(!)-56L\M4S M+U*B5DJ%W`YEO+_Y.S85F#0I,4PM=JO8UYFG:1PP#^&?@,FVYTI\X")>.FPM MAC03)FT'M.Q2YT1Y)@=(:+#*4E5>:QL8:F.*T.$`&QP^S>/%5K#'E=D=SD`? M]LWGMV]+=\;/\;A'>M]V#K_OT^7U['`/NDT,5..G*02GO38V1Z;NB,XM%[`; M0S?MB]G,V`2Y.SK0;DZ=('4L1FR8^-;:TQX/=6-0K63/;#.ZU:]."#VOO9B& MHUOC0YW,DRC!^GEANV7M-[>:JZ78L6$]\P1`T]'-8:.RA`Y[2EJQ/NR0MROR M+%,?#ZJE^`&P=XXVR5K&9>/LRM9JNFY#SVY#)S%'K-[@D)*VY'.-,/84X!U& M%="GM%F(^0:-`S\-OZ@4=SF&/AA6!SPZ_&W&GS741_WJH$2'OBWD-QKI?:N^ M%;<3_BZL0TL4!E/?G2FY:I@I-TTQ><(5"70!=@_%B]#KVXCQ!AB4U_=^EKK1 M3+OV)Z`!M+^[[)9%.D^O"_FE*V\;@?DVVMOW7W2-R31>2L1ADRC%!B;F2!?Y M+U_3*$XQ28.2+WC>4YPW>?!B+7D(>=Y>&5BZ]EO4$X"(UJ<3IBU=;\;[4G@) MME"F#)(4(?9*$Y$9B!O]>#*KV=Y-F[Q$^;`*'PBQJSD6?DW ML,=XEO183'"2K5J]Q02PP-2MX)?Q"EAM=[&,V,)+%_RZ^NV7-]^NM6G(>Z_3 MK^Z\1D$QY\`)J5SS#YBL^91D!D5"/&)X+'$5UVH*!8*R"5:9S]0H3Z,IF.8( MG!N0?Y).7YCCH6Z-J_,]\LSL9OG6U=TO>#;&;SP9XQOE8HAA`CA!(,__IDR+ MY]L&H\NO:"FD77Y%EU_1Y@OW+K_B.6V[RZ_H\BO.=3==?L4EW65T^17GNIDN MOZ)-%QI=?L797G)W^15=?D677]$BFZ2[O>\V=#D;ZO(KN@ON+K^BRZ]H,?I. MG%]1UD%RC_O&ZCY9]'#AR_*;[U+V,?C^$/Z3RL.KVV=M;(OEC/JV4]84J^:Z MQP3\7],TAK/[5WYC5Z//ES,8EKNDL/"'/K MZYC#L!=EF6-SV!\IM_I-%SXFY#N1ECD"$3%NZXYVH2W3,.T3;.A#F$;[T9;A M6&.S,>#9ND>$>R?*&@^-04NWLPM9C2VU(^]3[<:[WT]@6>9XL`/8';@V+4!^IWLI2&X M53L#__'MUS]>T:-?:?Z;-Q4/560$#E52Z_#]I9ZWEU'S'U" M*.T^XK4&$*N$0$]?!S/N$KV7+<>.!ZG5MQRE"W7I^OL`N9H&NMNA`Z&.C@CD M&B8E,[V572'K8-*PK6/!V%=@[.\!8]]XVL/>#<:AZ1P1D:O=Q'<"TK2&PV%3 MDGSG16R:O`WC!$0WO3$3K[#9UPC[V26/7Z*\[V#CGNPE<)I]1P&S(03'V<`J MMVU1L);3)OA+.'$S-0_&K<+_YG;Z9>ZC91A[;X`T85[YDQ7^O.&Z$;F%C\TZ M!,F#/8D&9=TU#P1C(ZIV#`-]\J<$L3'ACB@X^,0@-J/-\=`:]YO#*(GY.S46 M_JCT%3YXA-4P5.Y97W`_D':Q^?M-07K'NT!?\P';A_:\31`PBGA1UUJK5DHG M,?M/"C"^OT=`=ZM`.N08";.GY4!I'"JZ^YADMR)GVY^W,#""SS7$?N3Y=AEM M-^ON_!GI!\OA3%M,GN8=DG%0.^_HKGDQ%HE.LZ'B6&Z)=M*,!MQC(@VM,?>` M)*=8\4DSJ3D7%'LZUQT[<.8]DJ]7)P?@X'E>E(C5NA_":*&-KOX/8,S'V1.! M<@B6>@AY^6[V@%,V'AS+=@'YLB?^^Q]3/XWQM4_>E#=:![R_\V+>;3V,XCMO MJ107\^/[NQM0=3"M8(PY!&ZLN0M^2@"F?,0:2BBH+OG+MV_:C3MGR:,F;7'4 M%"\11%E$:1FO*P'(GC%?_Z(KHQEP"GS,B6DFB3)B7M#+S[!0-8OULJNX`#Z_ MVKISFC3",0\$N&7/^9P5V+=.`SRPR%86:>.B$@;$@N"92AC.G-2_!`K[6B-1 M49N5N7,*CU,O0>)_Y_H^8/D*7F14 MVCP!LIC>;<6J3B0?,_8GOC1S%^ZMJ-]U49'Y;I2=#MVW7\`LCR_3)*1#D'*< M\!>Q!8@./JN"8Y?0KG&4^^X#GHWLB8\/_7XCL#I-\*`BY>`X4OF1XBRA('[` M1N^A4`J+I0_GEFBW+,#!@SX.H@@>$?_P#WEBX7_#?_\_P%02P,$%`````@`!G!P1_2K?`(D#0``O9,``!4`'`!I M8W!W+3(P,34P.3,P7V-A;"YX;6Q55`D``[LG2E:[)TI6=7@+``$$)0X```0Y M`0``U5U;;]LZ$GY?8/\#UP<+M,#*E]S:Y#1[D"9--T#:>).V9[$O!XQ$QT1D MT8>4G&1__9*Z.*)DD91,66H>$D?F#+^9(6>&%Y$??GM>^&"%*,,D.!U,AN,! M0(%+/!P\G`Z^WSEG=^=75P/`0AAXT"Q>3B?AU]&WR[F3__/GC M_WRYOG/G:`$='`CCN&B040DNF^@FQ\?'H_C;K&BIY/,]];,Z]D<9G#5G_BU6 ME,\A8?B$Q?"NB0O#N&UIJP&5)<1_3E;,$8^"DDO)E]C!@.$-/B41)MA^?,=4G$NTGP,"4^=C'2@JFFV`[)5;#B&B?T10>@ M5'"[>J>4\#87O@A_\6>$E\+N.@@JFNW0?*/0XQZ91T?.>\J;8:!W,2H:*ZV# MNXH7>.\CSIX_H1'R/CTO4<",&XN>P;8>,7B\%KV"]U>*/*PU8"7!=CA$8PA? MN#T"!ETCWU=-L6UOAMM*+I=W3QU7.`P]I_P:>52=^J*F_;ZS;WOG:]<)G_-]%Q&^"2Z2S%!C,P%<7MQPDS M.'I*^S'##)F>LN7X4:MQF;*Q[HJN@X/^]FQL^FAH/_KOAWA@:HS<@Z[DN( M:;QB=S.["XG[>+-,GI\Q%BV2S]\9\IK+TZP"ZW+FZM[>1GIF;>)G-U$8KU;S M',6*#`J&UN7X2@)GA5B(O#R`YF(8\;,M15VW9,[!VCR'D_MLG%>:4%M#6#^[ MU)*V-COC*+XSU*X=[JU)6-<:#5BIL+O0=R,_7KOF\?M1HD#//-GRD)?Q$:(T MW/;`'PO:=&/*!#@@H\I_Y)X0)"R`Q,,ZY,W;&R2,>QS8>D6=?TY)0$(#WGP/ M8,3S'.2]S;:)9/A\XDJ8?+%/A5#9L"FD>#/*#++[>$=*Q)P'")I!M3?DD?_\%C.0=S'E&:6\KUX3WRXVK_2,L5BHVZ`RSV)8AFR_\( MW[R"?MR0PW/>9E]X0XX3EFI!#,F+`N9:S!EU`:$>HJ>#258/I*[43LJ[A-(2 M(YXY)6W2X99?9/0S2A8J?:>Z)4U$R=N%HQB`)X0?YF&,OD,[EF=FOZ)0WPZ5 M5&96V^O4:B9R]\Y8Z^DACK7:.'(I,V/L=VJ,37+U3OEGWDK$#783K.%.(^K. M86X;R8:>HJ0R,\Y!MSW%0.[>&6M*T1+B;(Z%N^>;<(YH(FZUL=149L8Z[-18 M)G+WSE@7:(:X4!X?F21(KS&\QSX.>2IL$HU,Z-2I`>OIHG>FS.;5ISY, MQA'9Y+HR8JFI.A3G&G$O-R>^=[584K)*-N5^IH0IG(B*INM\UL0\A0:I5T'O M&B'/[:*%4*N8%%U2Y.)8-?RSCV)5!][9@M`0_R]^7JD49?YKJ8:N<^4&+<*V M>C>T'Z?;!O0%NG,<("HM#VJZO8JFZQR\@9'U*NA=M[^,:(##2&R4\"[QL_BD M\]4*DJY3\P8VTRJ@=R9+4IRO)'#-9K[R);ML:9CK&5WC%?*N@A`&#UBL["8( M57F.CJ[K]*#*',5V9B1^[QH;#U"$X9"9-[IJBJ[#MJ&E="+WT$;)\">W5"4/ M8LW,5H-)U['9V)*U%=,[X^JF7^I-M+3M!JNRWXV#>"-5=^,D*F>*#/*++<1J MN\=9!*Q?\T'2#>!R>F/!%ER<8SGG7YD1>_ MT4!CG88AQ?=1*/KX-R*B#0E"KB\.Y8$/B1`?>"NZCBW^76[_2%X_$8+H=GJ4 M2G;=5NV:M[@;I$(QO6ODMV*/68"\["TC:59WAEV5[S>A[3HBM&IE<^7USNYG M'H]\7'KH3R'FP\ESN,3AZP$\FW8P5!!T/0YHU<(:-?7.K+GPRI/.LFJ,\H@* MRJX=MJEL!1-:;A^]'.(W5,VF=$TIWX=143R>2#^VNIMW\_E@TM;>?C&-LO6NPAT3EAX,_M,B,?NN`M2C0@*!;MVHGH;5,C6OYT+J1L) M'HH'G)7-L*%HA\"3DV!],6'F+7"`69B\^I*"4[@@'6'7/;S2)(4V9JB!WO7[ M.Q3G2QSW%T@?44Y2A1M6T'3M#4SMI9>[=Z82)[]P..)UE0L>4'P2+_AHK:4A MZWH<:&HP(^E[9[.[.5XNN7#_@H&7MK?X-=@E'\+$RA&Q2>'F3>F[WN]DW.UJ MZ:-WYLSOF"QLE%3N0ZDFZOJU!%/#&4C>AS&H^O!E:41WJ!S1"6(04_=D1"=> M'^"8>**[PEP/'U_$J1%7\5L]3-@O/8A!N>A4AT<_-^A-$<5$;*.A8F/[!4K^ M5DO<@%77&6=]0YMO\%.KKW?NENO`12-E'VP-IO**@SS,R;@(\W`(7JECH&OZMIJ?P74'$N9)$?/1NC4R MD/**D:?<0'G&T.(24-7-"!+DO2+D=T,@2$%,&Z??A9UIUA`JKDR0(.X7(;X? M@H06R,0M]/'RC0H2M(,BM&/1RP412*FL8S*Y64'">%ARY.,AR'&)&V2!C_WU MO:KK%R2HY9C#@\XK*LNE="0JJ+<&U"-+]B0H)!KB?\!XCHOTCI!4FGRW:Y-;N1V]TOY156FO!.7 M:W#%AH2^E%I(^;.3SZ5;U+W^_@T)="G+D)/^G2BZ\1TKV+= MJ@JU]-&*2>!VYS!X0)<(W:)[GFZ8F%--V/4&VW9ZJTY1O3-P>B1:)O2+P>G2 M%01=;[RU;%"-8OJP#\C\,*05JC&"B]U@E$I;O6A<&%=Y+V8D(@,Y_KL6T^RN/$G*TLQ:I92"^8^8>4'@W0IIYE-+ MTVI52\$[FFTVNGA/DJ`T@U9<(G8**\:MSCOK;^:3P)5,,4```E*`$`%0`<`&EC<'`L``00E#@``!#D!``#M7=MRXSB2?=^(_0>N)S:B.V)I M6[Y5V=.U$[)=KM&$R_;ZTKVS+PJ:A&1.480&(&5[OGX!D)1(D;B0`D7(I7ZH MEB5DXF0>$)=$$OCM+V^3P)H!A'T8?MGI[>[O6"!TH>>'XR\[3P]V_^%B,-BQ M<.2$GA/`$'S9">'.7_[[W__-(O_]]A^V;5WY(/#.K$OHVH-P!/]LW3@3<&9] M`R%`3@31GZW?G2"FW\`K/P#(NH"3:0`B0'Y(*CZSCG9/GRW;5E#[.P@]B)[N M!W.U+U$T/=O;>WU]W0WAS'F%Z`?>=:&:N@<8(Q?,=?5ZO9/>L36XN/O#ZNW_ MS^[;B,"_="+RT\%^[_@_#RY[/?K/R6/OT]GAY[.CD_]3K"=RHAC/Z]E_VT__ M2\1_"_SPQQG]Y]G!P"*DA/CL#?M?=G+6O1[N0C3>.]C?[^W][_?K!_<%3!S; M#RDY+MC)I*B6*KG>Z>GI'OLU*UHJ^?:,@JR.P[T,SEPS^=6+Y@+YPL=[R8_Y MHKY`=0XT]L\PL^0:ND[$FJ$4D<4M0?^RLV(V_S"RZ/])J>$H@D#28`S+2\(C+[L^.[T MU:8-9/_T<)]6]2<5V>A]2AXG[-.G8`(BP#$YE88WUWSF( M&/L"(M]U@EI@*B570T:?-4"=CV]'MU/:"1&G2UTDEM*'Z,+!+U%_?IB#$RHU%KF#5'C'\<4V?"O*\(N#Y4@*Y M`JOAH(TA>B=\A-AQE?H^OL2J3Y,+)^#1>9-S5%%TM;K)+'/B1ZS_)(1?0-99 MD+FM0N>B(+KB>!`_8_#/F%3P=:;R;/'*Z^YUF_>^>GOALOY'^N`VP%64TS0V MJ('A%-<_3JC!D4OJ'S/4D,DE6QX_:C4N536Z^W`UD#(Y;?VYZC/`$6BM;U?# MI:R@A7GV)8@CO M`>F#8W#I8S>`.$8`-T@S0#%Q!1#IO+W9I-.$/RG@8O=^#*$;A2N;4 M5:[=OJ\."LG?^!IB?`?0PXN#5FA="MI:LR"KKT]^MCT_B.DS23L9&++O5^"I M:16Z;:W;;:EKT#0KL^>?%)TME]2$K*[KI(+ZYY!VU9>*?FRJ3[\5=1U=1X?^ MV;%=]:6BSYOJTV]%79_7T='RO-^6EJC7;6NL27,DJBY)R@ITKW+L=`K2)W_. MR&^*!-16I!WWE>,CMKEW.WJ(H/OC=II\W\/;.&(;VV2.HL4&@4+M=MS`T)X!'`$O#Z"Y&4KZ=%M1MUM2UZ`MSF'G M/BO/*U6DM2&L/[N4BK86G;$%OREZ5X_VUBRLRT8#52+L#G(S^%6%\U@X.119 M*@=-GCAF$%^("N3&SX`L.PE0S%(8THKR_IEK\<-HCQ3=2\OL52IH'_>\,MN# M$\>O";HLO0;$K"9[`B;/`-6$6Q1M'ZL3!/40,H'V<84PZM>%ELFLM4V"D1,' M4>-&F8D7,9.O_="G0R.9OO\HX`9O9*WE`2]#3A4VS'HB7U/9-(6M9]E6)I7_ M2"9"5J+"*NC0C;@ZN:D`\8#@FN?3D,^IB)7(6+\\A4Y,5CG`^[5E>-7I3@6L MAQ*L!14MX)4D0A6P'BUA7MA33#.9=OJ>DI MY&P5(/>6(9_,6R*V4ET,>*K-6JC3W^_SLKL*B`^6$7_:M:BHQ619KY1*ZP8H MR/HJ(#Q<1OAYUTIDK:*P_J>[G!-60':TC.R4/M]4R$JE=$-220TK0#PN]=_[ MNU9."VN,2WJTCX^\]+$"TO)(0X::A:B5R;8_R`@'FY[B8$,F2NFG%@9P::)9 M`7%I&.(A3I2T@)>7BU:`61J4\J-EB^`4,M/R.`]*PQ)W\&P1M$+26@%T:6#B MCJ4M@JZ;PE:PH#10J0ZM+1HD37-:BPC5,^,*B.L/ M66]4NJTIKK_#5[Q2RS)8!NP8"`ON,&467PB`5]1@Y^9I&? M&-MCQYGNT6#Q'@@BG'W#PL?V?B]]J>U/Z=?#^4J6SAL'Y..Y@6 MKBJ[9P!TUB(48*?EEB$O6DX?9>#3R)EB>#()UYVYI*&2MO8U8+5]V<%@G%_+ MC1"<2/V9^@X*+<@[F`#9L2#R`/JRT]M?8"%-$7A?=B+2IW;*TA7U+;@FS=P; MA)$3CGTZA&`,(GS^_MWY!T07@8-Q_\T7M+Q:2K3R6[D)(>.S2!-L;@J7:%,I M71A`7V"^3+=`&M!:K4@KM>6M&@ZO32A3)EWDL3+Q!_L_)?/#7H7=NLC/MD0: M]N)K;QW,&;P&*]W"`].%\YR M3=P!2C,3!#U`(=L.=`+%KD@H,ZSJ(3>#$;E=W%%A/:RH/"HJHL.CC\91V3P> M54>:J;J`TW?DCU^B[]+GIJKH\'ACJ>":PW/]L6;7IY'9OX+`XW@\5V+XJ1M' MRX,054!Y+LS9\-M>15RN]0T5A;=%"Y$[U6TA>Q&T7FB>Q_+6LE>D\"IIP335 M_2/;2A7G2N.<:09$^+;!R6UPL@V6O@$X1L[TQ7=)TX^0_QPS3PMCD2(9LT./ MZ:0F9U M3KJC6*'20Z;(X9(UF]2A7D$$_''8C,B"<%DMY* MLI,J$3-[`J-D<\6@V"U1"4;9(+A4K)M9BIJ#H0BXH3.3)BR8//=8F:FU[B)^ M"^`,B(./^2(=S0:J6S+D8]3=X7"\UY].'00"H?L*98:?#75@&27/A9\[[K2= M`.`T+/8-0@_?@$C0:U24'AX:&]"5HE:8NW84W6UP_%PA)EI*5A?$1%E-U@@B M*ZV+9:-FM5EI=6N.`:L<5Y>W^+"4]LZU.%-M_4*5_VH1]1;3WY&)M8^N*]A= MRIR7VSTW^+\L5N=E6J>55)K\MF;"E?*/#TM)]KQ71;:YQ]OP_L\3WK^`H4N0 M)V^3W_OXQ_G[.0C=%[HE+UXFRR7-7BFK6FY:?*J,.T,M6[G));M94BLS(2.P MVA'&+;3;8]#DY7A++)N\*7`1XPA.`"K9(`LC2P2')]VLFY2?.%C;&AZ#)QV' MD./I-/`;,"@1["K\T)!!%6NX88J.ATMZ;,WEX&(0TGF_UY_0&;_@R:LJ/NQU ME.*G/`45P.;QTG&P^<6?3LG"ZZ].Z!'EXW[HL3>%IQ!%K'5=0!R)%CM*\N83 M5\<.,^>C:8R,17I8C$P:!%P4W0!^JB&O*:R=K_V.+'\(X!L0L6\Y06Z!A,'. M5D+.G>3I]SE=-J81S121P-WEPAO@:1YHGI./UN'DE'9G#!1:N8KX1A+!,X-' MS7$+?4[?^P>9M+/=TCODN\G`E(U5N1]%O9"JC@T@J:8MW,5,ATS5>K96T/J1 MV*S[)'[J=")&W^$!=#,C/1Z(/P];+FDP9T+$W"6G6>&]Y)A!^NG*#YW0]9V` MK-,BQ`[S_>Z\^9-X0NQB&U,U8G]UU)K/L`;S>,WAU*SFL.A5>C78SDEM()DE M]*(]L@[)N@0C@!!]H7)^G!@9&FZC%X"N?>?9#XB#`;XAYL4(`5$@J:XF\TEM M9A&7Z&ZC%G,C[H%+$!/PK*V2+XHW1:1)ZWR>:RHRG^9&!G%9UAP0H?FY*PV:EN->PW;7>1"YT"EZ5+*0EWD_-6AQ)%,LL>,2[SK6TV3"&K'4$$JLNR[*KOA0&$DLG?/*OT+*Y=VMM`XG;0.)'#R0.PM2_ MJ][64UN1V0'&AGXQ;?""Y-7T<<2WI_NBTM(8QPE0XU5+YBW5:]BKV]_,9S)_Q!&RV^ M'24OQ2AQ?%0ZUO#3KD5564P7O7`[T;8>ALL7RMOI.9%]\N>,_"8B\*AT5B'G MAGD[.WW2RM2VR4R%45>.CVBN-K@=/430_7$[3;XG'4@\23X_8;KK(3"V=%8A MUUA:F\6JHWRR"JVT1MIR%W5:M-(UNR)GOQ+'I61BKMEY0[LB.L_N;1QA,E+0 M^^N$%I92CY4LQ%9._S;0O@VT?_Q`>]+PZ1KXC:R.X(!T9`#AY%%)_A7'UU7E MS0ZKU_.":B=V#;K+6KVZMKG)#8LO%F!MJUFOTTG7;0TI9J_;E:6I7Q9L[3J\WNTRC: M.+D_ZWU1Y,YYIU_U7QWDE0?/FUAR*K+NJC:T3:UJL<+^0Q<-":!9O-O<@?$]*-YB'0I)OH(O^+(GQ#/SDO\`?SQ"]TQFP'DT$=I)#HT:4T`S&]T M:_0#=X6RT7U:;E*Z9'FAIV^OIU,$8'Y37*,?>$VQZ=FU&IOBL]P#S\L>2-90 MBS/O,#MJZ_'%"5/?],=C!,:$B$$8(3_$OIML/"V&#$G[[`C59C3:+IW#:\G' MZ\TOJ-CUNH&A/0.8/(;Y_2_AIE?IF!KNIA=5_CM3OK3_M=:=/;7=]=*;0!RK MMO?);3?N?J*-.[;B%>_-Y8J8O?U6LL6TE3L#*,MF+A3J9J^L[,@*1Q?M,&[/ MJZZO3=Z]JL&'R>]^G,03&2F%8EUMDU0U<2B!:>@>2'KVMM3M^6+#JJ9B MAMM+,+FMW8`P+6;[:Q[?Z_E2PY[I!P:4T1JZ&>,$63XG"S=D]VX+>.!(;``G M0N1F3H32*\\IYJ1)*<5`1%+F\R1';^8N00[WA3/U(R=(X-\##-`,>%<07<7T MZ"W:+=!SKI4(5%.U4:S6,=3WYK59K? M7EHV72&Z_)&:&)G`^)!VG.E7M)Q@$WF].'[BQBCP!Z^%-KU`K^.=O'0;(]G: M&(2IX=G6NBBAH:4:S6]U[5K.:U^?UKN_EKM)R6>FMXV7LV\VR[6;93[19-G^`TNQ2V5MMO/)F;Z.)K30M ME%1&*S_>BR?1U6EN0G_+R#'\W3-]_)B\0Z>%0Y/W[@;$'RAT@GLP`V&<+2X& M]P^R;26)8&>GJ4D>HV7&I$:8V3NR#K\?>M>DBN!O,?*QY[-$)QEM$L$6GL4V M>%.Q@DMWG*D\+)=`5MAG7L0"D MT7X_N6N>M*K"_:JVX#?A`K%TU%%O?]?**6/'%Q74D3+BW[='CFP78Q]^,<92 MM?,/G?B`D%I-B^/)+#R\F+[U6YFZM M!W=<.6[Z.I_PU(CE8ET=U"%N[%`,V,R>2OE:P^5K`#M:\JAQ(,!L_`*'W@:' MDRR9-*DVW2#"ES$8A(^O\._`04KK'D5575V9UV`Y5,>FS`ZKSPF&\]I'3MX5!X9$Z54ROLX+IU$+@]);C-!ML'';?!Q&WPT@HUM M\'$;?-P&'_4%'SN:HZT0?13.QKI^]Q%-(9DB20\G6"HX/#&9!0%F'@\GFQH' MWLA`L#@2K/F,;+962E+Y?3==)7$ZFZJBPYZQZ2IBR+H#L"+W)F^>]A%P:CB: M*[0)+I>`-W-N>@FF$/M1Z'WCT!Z@32]\DKBYO/B0"V0H2PBS[*1\"-Z#N?^';$T'LI M?.#=(3@%*'J_1?,IA:`7JZ?(?"H;&<0CN>G[VIQ9P`4,,5F[TF.CQP@D+UDF MH^3\_4O.5$!!TF!J:EG`77S(0_+I]_0?^M8J^>;_`5!+`P04````"``&<'!' MU,%R6XQ#```:U0,`%0`<`&EC<'`L``00E#@``!#D!``#M??MSX[BUYN];M?\#=N[=RDR5W.V>GE=W MDGM+MN4>;=R68]D]R:9N3=$D9#-#D;H@Y4?^^@7`ATCB24H"CSR;'Y*.=0[X M'>##P>O@X$__^;R,T",F:9C$?_[JW9OCKQ"._20(X_L_?W4[/QK/3Z?3KU": M>7'@14F,__Q5G'SUG__Q/_\'HO_YT_\Z.D+G(8Z"C^@L\8^F\2+Y([KTEO@C M^H1C3+PL(7]$7[QHS?Z2G(<1)N@T6:XBG&'Z0_[AC^B[-Q_NT-&11;%?4/AG7D9_^O;XW??_^]NS=^_8?_UP\^['C^]_^OC=#__7\CN9 MEZW3ZCO'S\?%?W+U/T5A_-M']E]W7HH1;90X_?B4P[M(?"_CW#)^!BDEV/\[*L6.V)^.WGU[]/[=F^CKQ"3I"Q4VO6A45:A]-8UV"M,PB28Q/U0M[4'@D_[#LFV M,*"N[]R$FR3SHE[@ZYK.85_B?C6^T7-?TW0PP?UJNJ:Y%]B9"+ES]OM_(9X`1T"Z'#\&2_O<*7&,?_Y*Z74VS8*)C\F)12/^`9["HFW M?D)'HU5V%.4UEZLO2++4?+PP-U&*_!K=567EM4(_IP#=$",XY9.-3HU21ZZO MMP+7,J)R;/*&XZ/;^5?_ M,A*\Q5&6EG_AM#@Z?E>,U?]6_/G7\S`.,WP1/N)@&M,YPWUX%^%QFN(L/7GY M[/TS(:>1EZ;CYS!M&=^K!!>$VL(T1K8>ZH,3L3_F-DGS$HYX$6A3!LH+07#>#GH'ZRD_]J6R19N:QK?IMC.=S5$!W%@$K!2+U:3&YQ!%N#:5)G&B(J@ M';LU"S))'-G,>@X(PL5L`KPFBE89#&!J+H3VHZ^_\?LL]ZWR.7<\8;'2?I0EU^AE4P+#/#F>;?*46?/_W"2?WQ%L] MA/X96Y.&=VN&](PZ[S0+?2T%[51=\K"+,74RVNB!860'L&U:;E1177>$2NV# M(*=F6-8I#$]$U5"LE@9..LWPJZ#:?O?)/T7)(]8L-)N_.UM@RF!5"\OZCX,W MMPJ1T+I$D'V9-U&L8X3>?XGOU?W4F=0P9%Z"&L).!O#I,"J0:SQZ^!D4$)JMWDA`\/1L`CD-:7:Y+_7X8KY M0?W^ITK:[;Z3%G)SNTDJ.CA7[/")FTNY-,*E./+B`*7)(GNBC()!J"N2K##) M7JXH]&P,$-M4FRT6H8_1 MHM3C7*M\(`QZ76`OQ0])%$R7*T*7J7Q)H>675L,EP2R@UQFF$0=#,3/&-L1(J@.2!E)X=1HT!,#00(:J38-"!MB9[#6%J-L[J/WND@<"K#H' MJA_!M'\;4;OM^>^@AH//WK/9#S1EG/H!&;R&'Z@+@.&!#)7@!W*9?1\]S%;L MB".=K3.>6$,;^:^6=78@88);G4VH!`?G@`TZ80,F%T1CN(0?&IKC/+$O` M-$W7F*1L&S)[R?];,V;8*KMT*-T,JGL:.\W!Z=<+KIR/J-!&68)R_3^D*-?= M;\!/T1TFSYCX8>K1E9319TED7?LL)=RVSQ($!R>-#3J5SZK)P_!9Q0Q]/K^?:28Y1R^VFC)4)S4T8K1BDV00A$%*M`H9K=CB%8$BFQ<]7N=Z> M)E#GGA]&81;JHJ9%&6<3)A6\:J+4%AB\T76HA`PSE1@,-S++'MA%I^4RS$P! MU')1I^LS#=C&:DPB-SA++,`)LV@FBFJRH$8@NZ#%08,5+8(4H08GV@4E3F#% MX9PF9)40.H@9XEA;4F[C5Z40FW&K#1$PE)#C$N-4"ZD]31_.$G_-&,?B%>., M3HM9>F&RY,'RXSN6X\C/9`.DG9ZS:487,ZJIAXW2X'3IBK1-H%(5C5E0*5=& M->U=>IH4^V_ND\>W`0Z9D_F._8-1[KN:;Z%_^C5'4>;0BC.6R[IEM5K,!:5, M(!F#5#*#$\8`3!AS%H<J_@6AY"2#E8,%DAFSE M*D<\>R5!8TM+SG6[2V&V"=`0`L4$&3(E)7)A.H4(^-,50[!C3($$#,QYY-U+ M[&K][HH-4E@E"QH_@FA]&2+A7F4I@YC0$&U]NB:$80Q3WXO^CCVB=@9J45<, M,($MR:"2`\$+`S@Q0QP71[D\8@J#.H=\LO(+CJ*_Q,E3/,=>FL0XR*,9E!,A MI;S;Z:0!=G-:J1`&02(;A,+I7%HN3#W$-(]^8ZJHU"T"4OYS.%)]2:)UG'GD MA;\TU=Y1U\BY)9$"9I,\+2%`I)$CTY&ETD!<94"&%,[P&J\2DH7Q??XPEWKY MI1!WO(;5@FXM9:6R@-BC!:@DT1]25&D4KZFAHJ0!V<39?$K'T?N$J'=`6E)N MN2.%V*1,0P004V2X%#L?QQPA+A:WT6A?QXE7GLS7B'CE@P2>$TJU`0` M$4%$I:!!+HBXY(!C3+)<)O$\2_S?Y@\>K8Y:"+G:+6J5'(\W%@:T1AV-!B`B M6SQE[LA[0')&FH"4+HICI(.E`+8Z19035Z@W.O!UAI6"QG8[)`E3(JM=$_ M2GT@@7%Y8@<##=M"+@DG!UBG5E,"#(FDL(23B/E\V(H MX(K\:`D"HXDG'B$O=([_ MQ8O6[6.MCKI.0RZ[F-,(Q+11!,.Z+F@%%E(E?O'#9__`&W48A!S[?K*F:*ZQ MCRFRNPA?XJSH7ZH^J%5QZM0LP#=\FT8>#-DL0`KC8J&"2*4S0C'FLRHOBI(G M.J_":)$0%"3KNVRQCI!7JE"1?W]_/#H^/N8L+?X-@YS3^)$:G9`76@.*VFJ* MN+T]*8)KWIG<_`Z&7!)0XOW(0J2B$`6!R2/F5/G^NQ]'/Y5<*?X/#+*,@T=& M\W065Q9D5W'JR2S`-SR91AX,V2Q`"KL3>,76?M0MQ2@LE6#P MZXK@E1<&D^<5CE-V`Y3?X5PTTP5"Q$US1 MZ>7**/.>"SZB(^3G.C"8V5AWVZS-!]S=,.YJ.&5-EF1>=&&[I:%*D,P**1D! MRF4I'SKX1)+4M%-JJPSB<0JI05;O4S0TP;BL3G"%H7-S`H^=GS'\(8DQ?!*$5-Z!3<9KTT`6^FP%1).Z78(R9W28IU'LZ( M]"`?Y)$]MZ%CF49^Z&=/E!Q3"H/Q8B:$BC=/FL2J7D"!P2SI*QLZ:ND4!G_Q M1$DNM308=ADAJI\["<$]=S+V_?5R'7D9#L[PBF`_Y+?^Z;\CS,_JXV"\9.'/ M_^)_5\X/U/O6.RK>\1'"3BNE==RPD[+==(7>(\3T#K%VQ[-8NL0^EZ4=V M0%%^!`6UK\#H2TJ;U"<5>A402QS%289.'M9:V@*I?&F]*A2;3Z#Q$Q`8A#M7 M/UBCIIQ)R>F\T\J`QN13JP%FCF`%4_WB%6?<*G\C9G-H6W-^7LV5\B.X'[X? M_?CN77X"]\/QZ,-WW\.@:'EV4]A.*6'8KU:)N]VAUH-N[DG+9<%0T0!0==@& MA3[Y+GB5S!>GS2,="T9U*&&(8Y`.ILG.0BS4`5&Q*V:[4Y$HB>]1ALD2!FDM MF3DL_6PX-BB1+,](C)3)YW+PSG6U00)#A`.H#_X'..*W;'UMFX\!M7;MZ)>Z M/'Z=C^T(5<^P&`[%[-6=;NUU-*JQT6>I"V;PZ@A8V,"8CD^F%].;Z63.S\?F M-[/3O_P\NSB;7,__P$_+;OX.CZKVK!R<@)9<@TPK:P:!(XK=E1>=PD"TL;C\ MHI:&2*)NUV#`<:J,6K_R7EC$.MLU]GVRQH%HHGHCVKZ$(2XF=#!-=D_!0AT, M+[MC5MYB6.5%\!TN+R\$X3S($\P4+\:SQ2E=G89J!U@7<>OR1'!-)[?Y'0Q] M)*"$09&*L`U0GPM!(8*EJQK:(]DYGH']BW$E:.U+F@&3T48-'&W,E@Y&%`-# MP%)#RXD+:%SHO$$`94N@VR;``2S[.R_TX2[L:UFHM%?*!3&W#_;(039?[&G* M@"&+`I@DE)4E]4KSI%[__N;X^!V=WQ+TR'3^B-[]^.WHQ^^^&_WX_3%*\XQ? M7OXHY;]P\$?TT[>C#^]_'+T__L`GPS\=CWXZ_FGTP[6$PC4^]54A]MVKEH9)V>X%3"[EY=U,J"H;9>GS"JJV21NQFW5$8(S]7@,&E M:YQY=.$03#P2TZZ1-H+7%J&O7,#9*+IDF+TA=;*9M<#PSAJJ9..@%BK()6%P M3YQ03&,_6C,7?<6">I)XG&4DO%MG;+_C)F$'G$F04+AO'91:=\X2<%3ETQ$0]AM.*;F4XG;WV,:\QI^U2`)@91Q_4PN3# MD%_I:SHA/J,>V2/I-S"X7"5C8>M6'E9\G2?X4>U%ZA0&R;BD!"[-OR1(@^&? M$:(R-U.5DPD>O33Q\+6)>OV"D*)V^A0$Y$:#P5#+6PZ*4L#0MS=TW0*N?MUA MA++-/0EX3*]M`5YY9$9X-N.`[P9>8<(3^)LW#]6:`VW%FDQ1[,ZJU,"PU1ZK M?@^WVKVM,Q*M,,GW9.%Q,W])8EQM*YOK1]08B(LJZ`H.ML4AD*<^HLA,WL!M:\/QQ5R19*$./&A(N MZ2"!5J="[6=8I]`BL#8//EW/YG-T=3T[GP))4SM;8>*QM\:+_/6F":1&WB5% MC+#KA%$*@_$B)H1"_M"KR?7X9GKY"4W^=C6YG$,9:S[AF!H2L6MWP3*,0V8$ M"^DMS%+U&Y.64^=C9T+#(>E5P+#,#J?@LW*M_!YD0P\&Y^:8!YI1JSY[Y#=< MZT6J6;M&P>G"QPB\L0922H/AEQ&B<'.%38<)^KK8 M`0,2\5C>=].O%04IMRY'"K'I7QHBT)[^D,,38S9RJ7+H@D*01XJ)+4%SRAON MUZK%7=]YT8%NWWB1R0[N;"P!*FD42=CIYUD-N M3*'EHF`8I,V;)5=GIRT\F@ MQ@&.E288^G6"*QSG4&7VKGT0IOS=C>(]E^JU(1CD5/0P_:S*I`3`VVGF7'H- M,.2S@JE[$B%WA.CK8E8&9MYN6J:>X$5"<.TED3/ZCS0+_=X+7TV)L+8@C*9W MVYM0%@>&Y-O;(`2!3FX0W]$XF9S/KB)HI(%PQD#0.68 M=36Y1M2K?*:CU?SG\?4$)I].O%0Y&5/(#LFD!EP=C;@@6`[5T0D#$_L-)EG. MPFB=*2^)*Z6')$P+LHXRA2A8TC3Q"0$+^:\PB/,+#N\?6`*91SKUO\>7:Y:W M>+80KB(;1K/NQ;BD6E\CZQSL6@88?#HO8NF&U8QD0*:T;E.6$K$* M^!RSUS5L7EGM4Y#C';N>AK:V]3J6`H;$O:$+]]+'\Y_1^<7LEV:DY>4G-#Z] MF7XQ/M,)9UOV6VBCF1R>+#=(1`5@>)!Q\,]U'AG%7[FG%)M2SY?>)->8M5@8 MX895-\EN_,W^/^OV#1XWE=A\S&>_WP3C^1P9*CXO5'T690DBY<=8-!?OO^RO M[-\,$5KPZ<'7:_JQ;]"J^#BZ>ZG=IO"J+W^$T?7KEX04==\4&>H:EXS^]=_! M4%4"2G=O0BD!"V\\"9)@N*.%)RYMJ3`=EG@4*+!K$C[!7HK/IVI3J.9]I%%;3BGK8I$@S)=V.'L!I^H/^/Y:.. MZS,U7A2_-UU[P!O(K$VL!_'A(.LJE*D.RW>U,7I2BWKP;K!98Y8\4Y*_Z40J M2:AD+!\*4C\P;]`9EGX2^'K>U13@$TX$JWSG:4_7KNGRA]U`26<5EO9[BFHQ M9Q>M-2"K&]82&2CM;\`G69%R279#*-Q5\^_+O5P1S!Y[/L,+3`@.RLOC<<`G M`_D4]F4!(7".[%"2,&4J^9OUC-IJ"0OA_LK[X4-]2SE MC^^3-:Y/;3M/,O2%P9CTV1AL-PW4E03MV&@K*Y13Q56NFV=_RK6!)?2Q/]+< M^DP4ZF'U=H?48-;FG2'+SD2[GZ.`IG&>!5GFN4R@1F5)S@S7KK%B[8K11')RQ4D.,1&UH'00_ M98@EM.2*B-4;?WF%Q6_FV_DPN*AYN?H*DS`)VHL!117U*`?("^5Z,RT?*)<7 M`HW'?0V0;5D&=[VXWSQV"MC>FG,&=X1N6=&Q% MQ]@;E@4PCM,6!(#7%H9:\%M3"O1UG!FZ:1UW/KT<7YY"7\>Q MU[JIH71:57MGV6(JIM`;:@:L-4,U`98J@2&F+5+]O#A!H:$]E@%.N:_\CL88,EH/\W8>IX" M=0*YW<01#%$[0S8LAJJ#K>*@Z^X%+O8CY[S'M5X2\4-I_ M\:*ULEV,BH[O`J]X(\PSCV2Z/91NT*6+R_'E&6\U-/GK[?3+^&)R>;LG"7JF\[.7F>KOA^@52>Q=D^W&W#[-IW0/UJUIL,+7>O5*N)9,+RH M3)PQC1<)6>8OT1F2FMAJ.[WRU*MI3HXV4-+['&2$JXE79PJ?4`)=EZ80] MU8O3]`RG/@E7Q3.L+%=>RD(3<,J<+/OK#7[.3B+U;GJ?@ES2L;^A=9IV+P4, M?7M#;]/ZW1M4*X/M3)5%PZ#T/+R/PT7HLW`OH96"::3V;3AXRT4Q>[/T;M+-[RCL[U);'3QL\F(6>XT-N M.S-:A]UZ)3!4LT6JCG:_JJ+=*UUP+DYII;W+ZU8$"(9:NL0N^O!Y:^\ROWN# MRE*:](7!V4])$CR%442-:T=*6\\&.Y;A])G:/N8U7JOM4@`8WO9!+;Q=6Y3! M6;LI!>7%P)YJJDPVSS@M-!UO:=N:TMKI-JF!X:H]UC9#OW^#;JHK&9RF5U[& M#@5AT+#((9"6202\R+0YKM5P.MB;H3?&=K4X&)J9,4I"W;@&9U:I`\[9M3-6 M".DJR@PMM3]MNMCIFA#:8TQ^<="D9\<5)#D=VM$7P/28O9C5[F0_5/NB M*;JJ)4XIOH8FH!*GG.&[S'I:K!)VF\Q;![B9UELF"8:,6GAB8K6[#/($M6F, MR?DJI8-[V*6D$C> M1AD,`[LB;I/SIS>HX"==),1E*+@N&;0:`PG6G2ASE\N`<8]L@X^I9+3\DJ?2K8Y4P6%H9 M_=6[-TC@%@Q"%9<:6C'D+_E_&R^R6"H[O;S2R:#&A14K33`D[`2WS4BNS#:0 MZ[=98#"2#N0IM2'@D.QXJ%=Q.Z\S@V_.XM3R8)AF`5+)KX8N#(+=IGBVF*19 MN/0R9=*=MI!+$LD!UFG3E`!#%"FL-C6H$"-&)0:#%/*$#I;NQT[7==(;:W/, M&3G`>J8.:(7-$9:(B:\7 MKL&]TUE0Q]G%[0_XI3ND(^Q\KYOK6VVZ&T MDTG-<=5*%=HCB-U@M^EY`^Q-C.ERY86$=9$9.0O359)ZT6QQD<3W_#60X@T0 MN[&X5U%.Q^DMC&V,X3W*`>-?MP#?)C-3.N):^2TWM"D;!KOG^)Z!N<:KA'3= M.;;4=7I&T<6L..^U4K: MH`2&@K9(V_0K]%!-$2KMV'MUZ6S!KBUWF'$VE`:>:$H,,,PO:QJ`J2:!J>+9 M)B`%R'SR-$FSV8);8'LPIE9P>RQF`MX\%%-)@^&5$:(8BI=F[-B#\P[-DPC( MJZC5#M-F=ID;9-K`$N4'V114P9;N"K:%P=#)A%"R#\,>0N7;,+]XA'AQ]D*' MQ6Q-XG2$QE&4/+&GGXK;XL$_U_F[D4#FIU>__'I* M76VRQ.24-6&<$1[W8O!P711=<*R[(8Q?]EJ#.,7?<`A[ M<,I2T1FG.AE2<J)1V(Z M(4BO,.$FVTT'C5I.]:)IG&9DO=Q$ MORJ,M]1U2:Y.YM299J4(AG9=T+8YR'015V9;R)4ZJNG#H.8E?JK=1R))3/_I MXYJ!=EZO>S%NWSWN9V3S]>-N98"A<4_@XA$;FT(V7J%IE`6#SG/_`0?K"%>W M[%*6]2B]2.BTE\Z#JX>?-W'>QJW$;4ITN@K:WO3&:JA_<=!"%+_],2+G]E9Z\5`%`1410>M.M&_0O>)C>L&U%R#M%WU+A]HTM+3J8 MD(R-Q<69;'D<6^8A?NG8(6R+&8;^W8R4D]VN##`SGI[`10:GF#QBM$@(TAW? M0Z-U>Q>&W>SV3UY8^ITD/HV\U)R#I%]9PQ"\A[EREG$_2Z<,<.*]R'>N&Y]U5G:)><^UUO!DL_:\2'=+.YWJ>:SY-1"\N7\3K[ M2>N2AG*9'4U5>4_+8@!.%+IB5U^'AO<>G;B+6K[L5#R)UGCD)/L^7= MH&-A`/M`/PO:':"0IYRG"S]:!CBN5X&&M(?R)]B?/!)PV_-HPY1%/?"%,!T" MU\O\;QU'@]U\9*!>L<,*4G25'7P!8O_9G5GZ:)P\PK4H$QVA6FGHEGX>;I>K MQ^/6*Z9T%KV[6=>"A^Y:_2K"U)VZE0JZ"_4R11X*GFM"&Y"DEH[9V'G/XY%. M7N3^I'0E.,UPP+8;Z)S2I_^\2=B?9NLLI2NX(+^]-GG&Q`]37E56/6M@4,/? MN7#=`.;K&ZX0P?$&$*I!YTE25"L+B#>I/"A_D%I1A?T&V1XE#C.Z]C9=/JQV M+@Y.#]K:AC;]+Y/X*.]7S&(_C$)N>$?Z]RER MH#B2WL8KPDDZEP?M:&8'ML"_F[,Q\GR=K0G^',;AVLZO0$)I--DM/LORQ`!51VUA-P^ M]BT#V'S1NRX!AU@R6.)TNA!"_^!B4)ZZ*V%=A#&>TG^J$BG*!`=AAP!4RI!* M"AY+VM`T3&&BB,MN31=%UI/BN/IG'`4MW.+/SC*82$!5>4IJOPW>M`I`0M1+ M+H&8"(Q>7Q[9;JY"?2))JNKZ2FFGN>#TD!LYX.2B@]/%#I_R>)T`N[=6)4"D MJ!:(/.$#Y/"U_F^:0*<.AG@5+8CL-9Q2UPGI!G M*"XN3_+4PVIVR46=3J0U8!M3:8D<&`IIP,F8P\5A<*6*O;^8GL^*ZXH*(^6B M@R2`EH"5YGZNR3GER@J3,`GHRHEDNMU1#4[53=(3+V*CW`B=X/LPCL&*@\W#WK=V`AR;&8(\]M@2=M.7' MCA>*/9Z&P*_OG=9]AHG^$%8.3IB8KI?LH"DA'Q&;HS+9@6H[OZK,PQSRZ\JU M:!]9Y>OD!^D'QHF?%6+9H5X2HY0KH&2C,4)WY620!2>O``W/OV!V90$'XT?* MK7M,.7:'21%EFD[3=(T#GEY"44_VZBX'XZY&U;EJJPMFZ.T(6+B,4J@C+]=' M?H/%(2\`!9NQ%Q)[;VGW2C,2WJVI!66*!44]*61=\E(+MTY"J2`8QNG0M>EU MAN-D&<:,`'Q2=\>HB'"9#8.2J4$X&+3:-KZV-ECD\U/+-8Z#[QY2_+AU->XR M1-SX43#=T)6EXGNS>8AW;8*#UG%`>S(;'A@6+W[Y0XI2'@:;Y%=+5NQ1`AB] M6^J^>!H>W(YIL%,9?`AI@3>.)(4\&"9;@%3,M?-0Z_("+@Q^G7KIP_G9]'0: MLXR8P7C)#J%4ZPRYK--70'5P&ZLXF2`8#NG0"7=%J1PJ!!%3'&@=73Z$5KZ! M-HZ#&TKDE&UN<6?.WT23CW(VFH[7UC;AYMUP"[O>%-*#E_(E->WT^"%95V\; MGI4NA`TW.WE,;J>'O3R-J.[E:8G<`,>\(DS)&>]&"$SW5R%3Y%[866)7U>-P M-3ATPL16\$^MJ=G_PR?I=$-/>/VY5)$SR6GK3+5GC_R&611,D311L302Q5RN*U4@Z\O*MLS@U#,`$Z*6@D=, MLK#:BJC4(.U#-!ZPO@[3WTX)#L*,_4OR].%G[YE==J9V\W=]E&$26Y7I=)MS M%^8W@UJV*!`,PW=AA;@W7RL3L:*`]H"-0W]G6ST-E4'Y*P&OI6=-'B[[1)!F M*9AFH!K9?4DOP1!D7M="_&)2'[&EDG:=E1O:PTZB,M-T([9397!^=<-IQBO6HS#89[%+J.=A*^5J7+N>/20G$LVK*#$!Z#3#\LH)I]X;:"'&=@0+?QKZ_7JXC M+\/!&5X1[.?33OKO"/-90\P"^$@6_HO_76FWK"UW5;:KX+D/>;O'^)Y!OC'= M%=RY>;)\/1]1[3,HJ'UG(,(HS5`D(]').XZ*[-6AZS"U'1IO.K1A`-GK+')# M$/F4`YY+M\2K[H^`EF,:6]B;9_S)L[,P]2/=07W70@8:!SH8:$E/20D0QPM[ MV+)MA`PC7LH(;?:C-;M'6CZDK-Q?Z5J,VVVL?D8V-[BZ ME0&&RSV!BV^'E,4`9W1]]!??!%>MW0U*3G/%6AG0V%C1:H!AHA5,(8*OIL0V M]Z&RKOD&]ZDV?$0E/$1&8CE@62KBIB0<5NG@*5.PKW)I,.1A3ZQ35_S`,D2< M8WR-[^B:Q,@BO99C.MF8T.*53@42P2QP2O,ETE4EX;+Y-H*?'"4K&)0[PZLD M#;,R).I%3S6EM-L3<2WDUK:F3!0,I?3XQ"">-$N6F+#M?J8&9,B39Q8UQDZ: MU8;/#JN/C33I@*&9)5"UZ^+7'NG_\GRB,%A7@*O%K?(`(Z>E M09(!U*`)AHV=X*HXB?,#'G8M+&$QO6!(69^#LI/>+6G:L[@!5Q"=C=:L,:S+ M+_)[2N>?SJ(SG/HD7-4/KEH5NXN"77:-W55$O9-L M7RJ8L6!GI@C'>NR=Q62!\C)06?8(5:67/]7*`MU]EE[(LNZ=)(0D3ZQVO!7] M+7OI5+/J0H;O%B8#S5U`50)PNAM@MZE]&Z]3EA4OI^_XT0LC.%M8S,*T-%&_ MF2`7=?2)RM\:AD#U.&09PR0RB=$%VS?.>R%PM:ENM5 MG*:SMP#?2&&OD8?XV((%7B$'3YF%@*:39TS\,,4L%PF^9OO`Q5^8"R[R+K?R_3=45-?8AX7D/.?X MP)4OI",?"`_$O@Z@/NQ\"<\J@.:OX%$"%E2>O6R2>*3\FOK-@Q<7E7:>D`4. MLS5M@E;]?6)^^YM7$ M\Y81C*=QAFG%9]?4`W\.8Y:T;->#0^?/'\3E[F3VT?';AS^_Z&>P\!`K MU4`+JH+"0@<1JC1"RUSM]]+-\]R$@[51^?G7UJVF^??_AUU\X;!]MT\ M5WN%W9S=L_99HH/P,0PPG;=3>UTTCOR[!]NQ==6XMQXM^^CK[,H:2X4L`H4( MD%"`O53#ER2BQ?"S9[>CL@'`P7=?;<7NO1]+O_ZZ.[3.9"%O826+%IY/^^L( M_4Q7[+^??NYND6T`\-KZN:.%MO;KOZM^KEULU_KY>='/+Y*G/>6X+0%>A`M, MO]*J$[F(L^RU"G!5JMK6[X-32`.JW__NL'VC=MJG1//5;WZ5?=CRT,U_;NUW+$7-1, M[1A]KP.JY#N'U&F5U;3+[BE\!&R4ZQZ,/+@P^-W4P0"CJO77#[2#NAY5+3_] MRCMSCW'UM4>G%Y7$XV73:7S%VV1/+='^R"'U77D%[;*+-K\P^%;.7LUJ]S(N MI`^]/H"^9(Q7;];%-,Y(&*>A/\S-#CV8@^B;.ZEP-S7NQ%OT^#ZT5W$&L%U(468TB'+SEL@>_7A,]8K,:RNGJ M`/N?6V(Z"*>PR^K?Y4;,5H#@3%X!U(+1@5A.'P"S=Z!#-Z@WL/=BI.E:]>%3 M!^IQT.NFF97IK^=.?[YOT3D9PD7RA$G^KW`9JO(][O>3P\]G=EMYYKZ\F^\! MGXWLU$CAPBX38%F"RP(0+V$G\>0`N^GM:N6ZFPJ?/-ANJJB\O773UO=>9S>5 M&VG=34T7`@YC9N=R4?`>.(]V85N;/OG/J*8`Q+=C\ACZ%$[Q<'4<5'^IO1,Q MSF07XVYII=PDDS0+E_7=^-9TE5VO42:<=?5UIQ[?;94V^JJ;3\/IOT[M%7(R M%J*HD$55%GUTFL09\?QL[46(%8&^_COV2/K-@0X4!W#/PNT6P#X'E:X6&VG9 MG+$`&7=8#=R9*^FN\\'Q^/Z>\&.J9O2..9/_L)"&SW[NMO+-24+=X('E-H:M M!/&9]4(><87Z[!7>S'\7/V&]Z[//+KZ5^0=S6VQO\Y1E/U>V.W_^(#I]STIU M,RMO?OO5W#_H9[>0^),+_;[Z],`K<3V8U]C?AUR3ZY#`VDL?RGRY2_@=C?C% ME8P!!WT)@M?A!Y15Z_2R\N]Q]%>9WN[ME=R!]_*>UZOV.Q?8$:B#\`4[;8`A M[QV^MCG"+JM!Z3V`W#@\[!-BJ-?"]FBJ[CSH`*\@'O8Y)53^#5()!F;"7!^E M>5HE7656(LYG%2UP`M>+WV&-N$U0;5+PVSHH%QEM`E>3!5&.]!JGF#SB@$[HS]=L MD<#HQM**F*O(MAR7[J*WF0K2VA4"QL'T16[%Z;(0&(0>1[QP',AGBNPUK#A5 ML=A6V25UNQE4YZN=)AB2=H(KC(E,!W$E5-="A1H,O^>R"^R]VNJ]9F\?`]/1 M]FUANV_>QJ02:79.5@@;0"+6[5&6H,VB.A]=CL0>_-P MN@XS"X_CX(+"B"HYY:7T[8J$UEE,QG?M):KR#JI[&(R0]0M<]H&,"8Y0C#,V MKI0=I.@9A],I^)ES]:?X?IKA94H'19^.O5O4K+Y8:)W#IA*Z=A!=F0?522P, M$3;E'WAJ1SJ]>J03M'QUY$51\L0V\@^G;YSA8.WSF><6U5I92$`R=L->9O3C$0P>%O$#1CMH=_$.M[V*,=IH$A?,QN!(ET+ M`8MX*A8S>\PIT_+HX* M>71-I;V('=8OPXRK;DO1T%\]<>(=?WA_S&DW/;WZY5<.-C]1#/T"9LM`C9P+ M*AEA,M(HA0:GAPE9FP@L2H0W_PB5"OML^CP8>4RP9TL"C89;.ABA-XFA%`=$ M$1-&"[*,4!%?SDJ!,:Z=X562AEG^/(?">[9D7(Y14GCUD:@A,#A;=*B$XS_L MKTF8O:!"&`8?;G#LQ=ETN2+)(P^B49%")NB2&6J@=7J(4F`XHH0F'!YP0527 MA,$5[A;'<9!/B/073Q2R+AFCA5LGC500#&]TZ(0W\:@,K`LB9R'!?L9C6V<+ M;DI0V(*#*Y+0>7KV,B/L+OM*,M/I78K3,:N?B8U1K5L18+C9#W>;M=7OB!>Q M*P(KIMJG29RN([8X'-\3G`>.YM.]*J94-B>T4G,VZ>Y@1#7SMM`9G%@=@8K7 M.4M-5*FB(WZ+SOK*S?Z:+,UF"W8S/AW?I?PQ.DD3"3*_!HGOK$GHMW@N$4TO M4`$4FR+EH6U<=HCZYH%'>1!'X5"4U:X6A57[1IS"F_-,`>4:-FYU7VU1+'G2 M63R-'ZF%"7D1&D$B`ZOVU0#%9[I\PD:RMP'._\%BV7P6NL$\TR-_NHMV#3_? M-.>W"%?%KB1:>@$7]X)'%NZ&%@FA_[?X'LH>O`R%*<*T+?WBBN$=1G04QN$C M_;]/8?9`E9,8HQ?L$425*050G)"E%Z&D"B;Q7_P(CU"X0%$2WV/R9@A6W,YO M"+5VZ9'?TL^X_=RQ0@06)Y3XQ)GY?9AFF-`VNIVCC=+0]3Z-;U-L4?DU.;@M M(((4KN'5ZYYUL]MA'&(=]17FZ5,L&J$A";<99##U#5%H#-$24[I6(3&WRXN, M_D@K#:M%;*!*WI?*4I`7LRQK>3G@F]6R\VY1W@$W?:>N;B9# M4P"($_A27FX?EW?;Q_=>&*?9C?ITO%IY!$>*2FW\"JM69=#:U5K(#%&O MD^*4\"))39$'?>_]`:JKC4(V_6=Q^*6 MLJ@0'JSN=W;##%Y[F+#*6Z9VM0Q$*^TK)!E4>]D#M@I-'CHPN7JIA"^G3]>$ M*"XH-`0WFUY8I:EM5-EW:='97M^!4Y;:_;M4E"A]U\`-6_,$+5-SA]ZE\9H?([ M]%_L2Z,FPP9UK9=4T.1=-S*`>K@2FLK';D0'K7!U-8.K7$.5#E2-%Z%W5ZRW M-/,"40I0]6K`"5/JC>C0TX0:%$.-PZQJFSH>ZM5S]LSC0Q(%F*3E\]E^M&:; M9U=L(&$O'F0DO%MG;"OG)F&^+(DS6GS$,E>S<%N<2OO!;DH&U*`[-DCZXF]1 M_!]0_H$1JCZ!BF^@^D>*Y]1JGT'E=X;OJNP86Z@R0_^5Z@#B@#5434^OYF"9 MZZC"T@J^KJ!3PT4H[;FUGP%5O0R5<%[+9%`N-%#=5GG6BKNE^J3'I1"@>E9C M$_?ZR[N3I>A`=5[Z/$U"DY8(H/I6(9->;:%R`UU:+N'^@MG%#AR,'VGCW^/+ M-3N?F"V$-]-/O#3T92W1J0!`[=0/=[L5RU)040S*RZF]I%8K:H1X8;!:^BR, MUN4#SG6[.[2UJ@CXK6U$OF5[%^4/YD?SN_EGQ1W]:3SV_60=9^DUOTW/IIQR MYVK6`]2VG>"J$AF@KTOU;]BEZ;($M"D"3".6N1D4RV>M`NAFD^&T;*^:ZB%E M_QA^P]L(K=T`$EDP/>.*X)47!F=X@0G!09E!)@YXEACUMFF_DD#WI4X&6':R MHLQRQLH7OGG^G4'W<=7^_\I[89Z;'=;X/EFST#_MSF._DD#SH),!70?'HM#\ MH"HO%@V_!WI%$A_C(#VG?V57'V:+3J>9'=0!M7P?U,)M]*(,Q.J3WQIA\UJ0 M9XY2<_F3=8]8[>?-6M!;5`[6NB$+]6']]7D8AQF^8-F\IC%=*MV'S#%Q1'F4 M5]N+R9JR52=%X;E-6"6PJF?*8,\9/Y?ALKPVHM7N`ECV3R,I`92'H[@5]S4FNP):4P>0Q^G%_2_XI2"/,?RQK54!=2R71&+&?.X M/JH5,$)E$2-4%8)8*>@?>>8*Q/)>()[XXK^&.F3V'W"P9B-2.1.\3#)J=.+% M[!B-.B4O9A=4-WLGTJ0D.R@.$!EV885PAER4R4;OLE06?Y1Q>K"2^62L*KNV M6X7^<O)RC5?L-#R^G^-[?H/YI@-I^I8*DCM; M&Z.C4.EOZ.#!BT=5^>Q/U1=0^0F(')IX)*88V42);[CS$Y63E_RJP&GDI:DE M;3H4!)(I??#KR%&6Q^:,^5E&<5PU8N0HKF+P9[$GD*]QOO^=K+^)0Z9I=Q[EP[;O3Q`#;\3,[1.OBRVS)C/ M,HVPDE&S:#A,J5S1Q?1\=HU3NCI2G%F+<@".UZS@B=ONE?MEXJB0'^[FD/$$ MH1@EZ&^&:R`]RP+41[(70D86O8:Q;[8HP1TL@#ZI!6,(7H MGT*)-U&N-F!ZBFK48)/U._8R5?V>;1Z.-%[363EA[V_HZ00IZ*"@%S3=TAN\Q)NVW& MK'??YU?>7S8B1<:!\9-'`C%]2AX`J.P'N_P(H%%P?[;9,A;5/L9V*.IRQ0<1 M_^)H0\;:5T=%Y.:!$K`VZN@A44J^)T2O,?W7X-+WL;L/5"=PCDJIALY(%1# M-$(U3/GNU@85J/FW6/%W"O="#6;G]SAHWD&QGUIO_2EHOGJ/%N[3-U??'@G7 M0@[-%0NN@,?YWCQX<;N>IW%&PC@-?9;0>+<3CKX@H-%Y$-OW0'31'1?AWQF% M)>T&%3;$P8U8.ILU+;`Z8SRT?J$>*S^QG2$<.)J0%%][W=./MI'N)QL%@D-C M:=$5.?IT&N=1H*VE"__QS,OPN1>2W?ON?A!>`Y^WM'R?$Y0<$[_*PU%)5I!< M!#%HB&'+_?:A\=\X>'XI1LZ\&MQ.6IK??@V,[VOR<%.4'-"F([PZ@A>KY*$X M+GS^=T%SM=7#,;W"I"5[_4\7]%_TS^6?Z'^Q[].__#]02P,$%`````@`!G!P M1S7'L<4!+0``0_D"`!4`'`!I8W!W+3(P,34P.3,P7W!R92YX;6Q55`D``[LG M2E:[)TI6=7@+``$$)0X```0Y`0``[7UM<^,XDN;WB[C_P*N-BYB-6+G*]=95 MO=.W(=NE;N^Z;*_MZKZY+QTT"=F'1^]>>6A),!AE#S\\NK;[6A\>WI^_LJC MJ9^$?HP3],NK!+_ZC__S/_^'Q_[WU_\U&GF3",7AS]X9#D;GR13_NW?IS]#/ MWJ\H0<1/,?EW[W<_SOAO\"2*$?%.\6P>HQ2Q/^0?_ME[?_3YWAN-#+K]'24A M)M]NSI?=/J;I_.?7KY^>GHX2O/"?,/E.CP)LUMTMSDB`EGT='Q]_//[@G9]> M_^$=O_GOH^7K]]\^;X M]?_]>G$;/**9/XH2#DZ`7I54O) MV5\C1?L*)S3ZF0KV+G#@I\*VM)_QI"WXOT9ELQ'_U>CX[>C=\=$S#5^5RA<: M)#A&-VCJ\?]G-K+\*@?T-?_E:P9,-D-).D["+TD:I2\<)3(33#+&12^/!$U_ M>14%\Z<11_W-YW=O^*?^Q80V?9FS,4(C;N*OO->6W)WX,=?@[2-"*=6QT]BX MP^]?^X0)^XC2*/!C*V8:*;?CC`\@Q)5/KZ9734\R&B6(:OE1$FW'SS@(<,:&2?)PC>,HB)"6&3G% M=IR<)PNF<4Q>=`S4&F[WW6N"F8X2:FPL^@ZVG1&3[Q=\5+#Q M2E`8:0&4$FS'!S>&](7AD5`_,)K[Y!3;CJ8`S]"=_ZS'J*'I=M]F6\=9E(KY MDP%^BL5DP3:L!I.+`>F6ZT%V3]$_,O:!+PN3L25KW_6LVW[V[786KO=_QP=N M"[[6Z3I:&\R8D33O?ITP8T=/V?V:8<:9GK+G]'956?X,"%"VX;HI/ MV\_%^KXZY_X&L3DX0V<1#6),,X)H>^ZU??7`/45D@2:8L,D[S`+N3?B#(YZD M+S?).S?]`)3>HW([:-/MK`N@]YZDZ#\WIC]>11&<<;' M))]D<")^OP5.;3_1M:RVTY9Y#QWMRD;+GPR5K:?LB#-;U6D)N]]#CII^::C' MMOUU+X6MHFWZZ'YW/&KZI:'.V_;7O12V.K?IH^=]_TC;PF[:[O!+'7NB;$$R M[J#K4\ZHV(*,V3\7[&^&`%AWU#G?$S\BXL;N:GJ;XN#[U3S__9C2;);__(VB ML+T\[3[0N9R5;V^/D;ZS/OFG5UDJ;JO9'J43&10==B[')4Y&"T13%%89:"^& M47]=2V$[+9GWT)F?8U3YV7A?:4+=&8?VNTLM:6_>F9'B;X;:[:;WWB2T1:-% M5RK>Y^P@R/H2E]=L`?^^1H*>V6XK1&'9$9>E9=P#^S6G+2)3CKV15U)5?V13 MH9=WX57[*#@N>8YQL,9FS`-!,-':,6/X3Q6OXWN:$C9/E!W%_CV*1?=_&DZ M4X)GMJHLU(8U@E2URUC8.02G3!#BQ^=LI#S_%WI185!K:@C"L7LH2*2&@*&4 MXXYUVZS]]1:&2G_KDM*;9(34]34B$682A#R"4:WTC::&VG_GHO8;I8:`8V-4D*H^S0C7,1)1`,__AORB=+PY:T-0?C@$@@Z MV>$6WC]0'/]7@I^26^13G*#PG-(,$=4"+"4Q1.:C2\@8:0$.GM]QG#$-DA<1 MFD]5L-2:&L+QDWMP2*0&W)[FX_<&S3'A9\4\74"Y2Y50&(+RR3U0U#J`PT;8 MR"F;3!\J@<%-D&PT-$3BLWM(-$H,!\!U=A]'P23&?M.I?\GU6C/C,YM[VF\0 M%W!BRF,1N/,.5TY.2SA0=%X_4!@J!///E6\#\##1AOY,L(HKFIN`X M>?26B@^/"=^6&R-2:6R*AY.'<8GH#6C\]75-N@OVB\X=X[[?>R%LF M:K&?"Q(OI_'^\BWQLS!*4?BOK;S>55.:^O1>P)+1T8/OS[D]?7B-XI26OQ'^ M\8IA%;_^<\G@U702)8R_B-D]II'&25Z0FU%O/5+:BS>FE.E:+\AF.RB/N95> MUX>+1)+NYZUMT2AVZ*:@U)J#.=+5&FZ"02*J&VCPQ%%^K\C^CU^>+_Q8W#2F MISXA+VP?(B)*Y.@8DH-YX(V`P&U$<@G$>MS\)4H+:14C2TD%YK9O`9F)_&X@ MM8S<90S*D5EO!>;);X%$DWQN:'X<+OC&BUXE2QZO,Q(\^I7TWH8QHJ0"<^^W M&2,&\KN!U#5!.:?(9;<<#K@=9;\`:M,Z9SO"YR M<:6L";Y2G/JQ:`D\0^9I*=>QGWM3RMR47PFF!@==4WJP:P<;A.V4X<:`^^HS MP1-$7FK\RD%3T&MUX<8@O4!L;_R(X_!\-B=XD9?:TF"FHH&[#.D"-+TVW$!M'`39 M+(O]E*W3]M-V'-?J!![KHG$5NUT$6T0.$Y`R!Y MB'BBKM".$E\=G2G"/;N1=(NVD?1NK`%L"N+W9+1@#R>!WA,AHS!%IV?7D=;K MH);8%5SR45_),%QW;YE!9=&)*7H]NXX,?486>G$#4'/4VD/C@O](J?]!+F8Z M=[JEX_RX-Q_0UE$0^X)8Q8_,)@<1-.`33-P3(6.G(#W(LH09N%T)M&7+65*3R]>4^LX6F2TA7]FX^A;89* M;WZ.;>:[/=Q%&J%G#EMO#I#N]A7[`F*;S7\7V_W>O"1;0CR437XEX4L75UUK M:8I1;^X2:U1DTKJ!Q3@,Q6F2G2O]*#Q/3OUYE*Y>F&H*!940F"+3HXO$$AF- M[&X`=,.KFR4H+.M;KUTW3J-`M0DTH34.<'<&-G.-N(%@7<#S)(BS4)3\)D+/ M:4JB^RSE!Y$[S+VL.$F9!ADK#^=)BA@D5DM:N_Y-+<%5STFW>A[ZYDBGS/;^ M47-+Z-OMS8#2S3COAA0*BZ>&%&X8A0T4!G`&^!HEX5;D"F MB/FI[#VK07ZMHJ"D?4&G#6\!<7O5N0%]Y?#.UL(K(E01BG-\^="0D?="3@R= M8+P%N!;*<0[-O-+0.$L?,8G^N=I8*5&L$T$G)7>#GDP9CJ(F*CW:(%820"2T:OIU1P1T9FD?M/[C8/B MBM;#4V]%[4@EISR"=,FD_H0H)0#U_(J'-`T"H>HM@8]V&OW7'+K-@KHQJ=WZ M,:(%B\H$AUI#Z*.95*]8S7\1'***9M*Q3AC!BJ];B[`C0*ZH7V16WA-\%1U@[?6"/JP83>K-\@W M]#N58I^3/)2O4>J79@4)]&G$#DZM[(Z,*I0P/F,>SAG.HD2\F,0?!2NX5HPT M'2'T040/`+83R"78;I&XA&7,?O7)=U014['?4M!`ETJR!4LOOQLX<0<]XX%7 MACQC.\88B^QF+50:,N@22K9H&6G!#C*EAZZ19#W@K/3B!I;5\A(;527D`"J)P`LFV<)FH`(WL*H)9K%%=*"P MT99[PWW9\.=JN&`'F0G34/[J;,;DK+M+92Y%-2UX+20[G,W5T9/S2-0"R+DH MZX*J?4@J`O"R0Q:^)+W@;DQ[912E=D=8:PA7X,=0OYM#H5'0X1=OXD$Y5#RT MG:M#'W\LIX`KZ=,24[7H;@PQ(=8E3G"YZ.;,*O87,@*XFCZMX-$([@8ZO_I1 MPA?(JX0[J*^F:Q7!#*KJF=+#5?1IA9V=6MR`4F)OVJ5-1P=7\:?+8>>DMT._ M03U!4TQ0I<+4&?N!IE&PS49>T2E M'GE&R8+M5Q[093:[1^1J6@N_U4]X]CV!%_:QFPC;JFI80&LF3LMNP(L`M0:M M'?:R"7B@KX](Q"YF,HN4!>N.P$L+]6LX.@UV;#H0&1+\(=1)C)\D"1(?E`D2 MG-@3U(XD2%2R6I:"6>71-U#!GB_4@].9`V$+K=KZ%@2[0X_#O67X#)VK-,U6=,\.F M=_@&!>S?D7C1>"7X'>YLU/?_9>C,EO8$Q@B,$:3`N$/\UYAO+_9W+SF].5\'G-H21M+$E>!)5QVA*!84'L*\Q?4W0W(_"\@'* M,M)J[?%)F\%NUI\+65X[F09LU+N/YF7RUE2;S8:Z/Q>2RW:Z_S!1[_!]Y.;[ M^2[NN!Q(D^OU=LNM4XF$[SPQJ9M[3&5?<$EXG6-MH#,W,&>,!PB%(N"^P=_" M9C,#CY95)W!I>=M#AMN+O2_[BT:APXSK#.FVJB:T<&F!.S&/1DT-WRH4E=:O M$8EPN+EODAM)BZ[@TA&[MIG6>AR^"9GKL(M=!V0BY"YV&UW9Q9T;I5`D@A&1[S.4>G(/ MUHLH053_G+B"!#PKLQ<8&_7B!GP7E:?1)W[`'5PO^=8D"J[]%_5!T8@8/*6S M,T@M=.4&N.:2=[&\.I`BVNNRZA:V@FG+LYB*!CR#M`5V>AVX@]4X"?G_<1?2 MPH]Y%-:8&1XA+\S&=`^7FY&#IXRV1-!8,ZVO6^;"1AA[)(4_^^S"&/Y\ZT!Z M:5_FP(7KQ""^)`[X26ZS^3P6:O+C4DWGR123F6_X'JUI!^!IHRT,PE([;DSW M9:F_:S]2U')8;V4*3G_N*TM--U>PK(H,^!K9&:(!B43<^=7T)*/\_"7)M?WH MC;RSB`8QIAE![!_'1UZ%G"?<+CL`S#G)HQ+$Z_-Q%)AEH2EH`$='J2L2 MV"K0@H<5@,>:,9;UZR1K50&. MP#OBAVCFD^\\(ON:'?N3M'D'>/QFH)#;7WE=;&Y?'FN/RX/)E1 MK^A+C,ZB-V_9'>!ZDK-%2QG]V."PIB2"+#.R@5LM"Z5,>:K\:@78:4;X*#`8 MK5U_!WJ!U=O`9BF27A0-..)/_.3[16/(R=H(?[LYPG\Z\CBI)VA%I<&<&K)> MTGUJL\#*VH.6?+JWV\Y*"8`'EAJ+6O4FI=2`@X-OG-,7\3PG8W_MF;FUT?%N M']BI6KA39J,4-)%`6H:'&<,DIP"OG&\+DDYX-R"2 MQA,90V;>`WCE>UL(;97C!J0WB!E>AG@Y_XL/\DE,D_0:IM MB'$'T%7H6TR<5JH9?EW/\]G1#%J(H25,:S MH"O6V\_<6RC-C2G@%CUP]F_0G#^H8WW4-R2'+CAOG^!AHQ8WD*S/6!9;7BTI M>)7Y#F;P@<''2T;2JRF/.[5;@M?HP*N\=['T-FC"#=1.,4VOIH(_"^>:G`:\ M:'H+WYI.`VX@M3QDK=;LG%^#(V:=!+PJ>?M#IDQ^-V`:AVQ'G$9\?\TMRWQ4 M:0G!BXM;0V:H"S>`NWV,YG->_2H)?_.3,"Z8-M])&M*#5P^WWTM::69;-"6/ M#)UF-,4S1$YQPHZO*1'Z,AA=G-B0%KQPMSDR%E+UBHHHH1*U0\60%KPTMATJ M5AIQ9>9C:CCQ*0I/\8QG-`F>K\JZ&^="D&B!N&^0ZO8UK%R]BA8Q.;!OT^G00C\[T.#PKXA72BA<]"I.G)R_+"K+A`RR<#*VMJW_?@XE*[4^@^&5?Q2-H?/B%^DKZ4-11>[$W) MM*?!1<^V598;>$5]YLG1QYA'YR\Y$_7G,8^-,T"V[JIMLKI>)Z'K+^J&*%O M:S4@I55871BN/UXYUFVR`=P9KIV77MV7X=I4K%4U7&NE(:4E6UT8KC]<[=;J M(K/.*..]%*/-8FSWFM5]6PKM6#-*WXZL(HWZO2KW7_=`W0 M2BU2^Z'V['$19RVTUYIIO>Q7B5KST/'[R22B$R^/<*`_ER#&@-)O-5T/6SAHZ M^0[TW9FMC72H7'<-IQH;696M>&&ZQ8U8^[ZA[\A:&T@[)3IB%(U2C/E,^"#" M@DY>FD=".0@035'(/1!LXQVP'^\P_]55EE)V1`GSI(0OSX@$$15J,#4H8+Z@ M[^[,C-$)\!PQY.7`%.\B2%33>EIKT2GT=9SE?-9:;6Y4_U:=1'0UP%TX@NQ5 M,?!*(,%TBKCUH"6K-WXJ,J^3@!US\T=BK4=CFU[!+^9LBXEWH<2!>O\5Y9E5 MX]R^7+D+(_^'JUN^,NQ)EC*FOD9)-,MF-]QJXF*;0B>87,T1S\Y+'BZ03]OX M%+?J?@^JG'>J:,!EOO+,^-5T]?9XZD1>&SXW-D$]8KH1UZE._ZB5-FA M]Y>B2V_9YR$[H*,G=MARM0RX4(S8P0VVD-[RSO&H%$;/:'`^$4D$9KR8\,92$,#[7CN``TCK>P6$9,A M8D8*73Z^/WQV.7!.\?R%\$"-K]KQTMP4N@1\!S"H=-"3VHLHZM_02K(-;:^U M@'[;3'KFK:JQ02;X@-F*OV%41@NNDO\+5U6ST\OT6;/1*I9VU?/2#79P?G4I M2@6[7PFFBL.]E&!H)2TTDKL1-S".8_SD)P&:8'*&L_MTFL5UQA5H&=)#GQ#M MT;-2C"-@%OR-DU!43UGQ>8GT,X>,#/J$V7K@*=7@U@I7E"=9K5I4N<*95GD: M>47'E=;TL,(=KG<.USN'ZYT^4/@5X0?BSQ^C@$TX*8GN,Z$_Y6V.BF9`J*C$ M<..NIIE#W<6,FLH-@/1F9P161S/3L`U:NA=N8E%FB+7H!8W M=N7-'+-C!8H>DG8X;A!#>U0[@[%1*6Z@N%P#RGBILEZ@>G'3D+DQ?=KM.IHE MJ9P"X5_;TZUI&\T<0T%E8IKE,F1:9J_DU8X/<1S=DK/5W-KE%KPFY4/R[JO)2Y$W)\=730 M4VR;]^<-%.'&&BCAE2#$-I)T_T?]@==?U*4YHG+U\H8U\VF@UM/]0H9>NAF"+B0EG\O.B_*&PCA@:M MU`>1(ZFF&MSVQT0)^['C_0/Q@%(4CA>(^`_H,N,^CJ+<$3VG-$.A>`U"#KUY M#X/;*MDJQXT=TC=FIL4=`PK+)4^.GZ3YX'9(2K'=<@]M/FC!W\,8E0]B%'./ ML#'EOJ=6!%N_[UEN>/[-$]\\*[[IY1_-_W;P%77MI-VR<%=E\;D6:X?Y@78' MGQ[:KFUG:#B\&HAQCYI2.E23Z9)JXB%E5TVNH'&T&-A3W$2,,:(4-M-1+^?O)R@)'CDJ:+JH"$]Y8`0T@OC1G1L MG<^22UTTD9[2#;A,#5(+X*9X3L3+EF_ZUMC5A5AJ"0UW=S_U5PO/S#(W<3-3 MB!N[\MML/H^C%NAI":&CJ5JB9Z@0-]`[]>GCY.S\]#SA^^YP/./;*,6(:V[N M?+*\FGV7`+E]C.9SMH_]C9W+X[R0N7ATAK]U+O1YBJDJ?L.4'OK@:QXJ9Z60 MCNL&P\5!BE`W$1JH#8*L-H6^F+"-@*R+V5,T;_5[UXCPF?D2I>*W#0KF)$H* MZ#L%L_H@!D+WJ&Y^M"A"=`H>%)IN:@Q=#\IW;3-RZ`RE M;3"0JZ//268<_IWMWT5TX36)@GS)*E>QRA]5TXYY']#%H"PF(EO%N`"2U8C: MJE?HLVH/0/8W_KK9:O'B8X@[C8O'5^4[K7I+0[@^@6^T9$*Z`4'MD'S*-NQ1 MRG^:1(F?!)$?L]-:2C(NZU?_F;\#P"01UT06CCV[;J$]#^8'VB[4YZ@EK&:/ M8PN@UZB,#[GN`=D@O1LXG16GZLH35FSV%X]P59X`OF3R9(1K2(Z=?4^F>,)[ M+=IJR0V,5\\U;3S5]+S^GDM1NT$.L75'I@C#.S!:ZJBG3>WJ3=>R^MWXP8_8 MS,_XR4NS2O:M)H2FH`![.\QUX,8HJ\T1Q0[M!"5H&ME,G)N$IH`!>DY,19$" MMKNG&HMTI='R)V4L:^WU^'?\S<:"DOUS];,+L:DKF:Q>;U00N9!0QRM4TT<4 M:OSGLO;@+RYJ,9&EU#4*[L+@,8L"K+UWNC9VW(K]V\^1LUQ#B\1,D]'30#/< M$215`.`HNB9XCDCZPA^U_D<6S?G".FKZI7)AJCTR^O[(*SL1A3:6W;"_2?[@ MPI)5LG8=^TE:E5X__`Q(70C^'&0(KC$LATA( M>$`X&< M65AE/8M>I0,W_$F3C"01?RZ;B3:)GOE/\MJ/!9&*!CK&J3U<>DVX@9AXMOP1 MQ^'Y;$[P0JP`6LB41-#A.NTQ,]"%&Z!)1=0\CZ2C&TH0M9G\;F`U#H)LEL5, MLO`,,84&^24-^SE&0J\)#P(G:?1/\7NI:')4N_L"].IH;`!=*]4^9OMS[A=) MT`-GXLZ-,0^:F4OZH[G7S"W_]-ZZR:ISCNJ.M-H* M>&UMZQMK$K7C#)==C<#56[M,_N+=TE'3+Y4^[-H#H1^.O%4G8CP6W;"_2?[@ M@@^;W\\]17',Q-Y\0M?F.LFR&Q?"Z^#G=LQ_ZK"?^YS-H%/YL]HG M+ZN'M=4^;^N.!H2?M6QN^,(U;*N>3+?&M[DS-S!N:>-V1M"L`"?\Z*OMB,[# M5V\)[1O8PH8W\)-IP0U_4;%'U`&TT0S:4=X=.HWRNP'-9"7@RH8T+E<5S5#< MK7JYG<-GTP`K#L.J8]`(-^.^H*?(-H!:*FI;1RF\CU0AN])+JJ,;C)_43`%[ MY.,Q\[)^,O?KN.5E_>$<.0H#GO@1X>&S:,5RJQ'=V`_PJ>DSJH2L*P1V9;,NQ%SSR M=QPF"-V@>[;Y-4%)30B]D+;"RT07;@!WAN:81FE9W^%%"YB4`'I=M`=*([L; M`#6_%VI2JD1/">T#MH?,5!MN8%?,!)7B*86),8%-$#2EAZXYV7J.--2,,V@V M[SBWP;=EC^`A\]ON8JRUU]J]F.+4CX&G M(X]WY8F^/#SU\MX<\RN>H?O4QH$H:P^9W,(47&(U\0.Q+;A!"QPOHN0A__4I M3A:(4%XV"=\A,KO`?G*&:$"BN?J"J(N^@0\O:H0WDV,ZTZ4;\W^S//QBFLES M@@G!3UPP?\[^EK[8VH&\'^@34`>@ZY3D#L#+F5I[$&IN#7T*L@9+)C"@\X]' MFJ/M?+4$?KE&9$@HHA7W48WW"-6_(8?`XI' M73=>^EXC4132A>4*>ETV,E$7@-NC(=#FX>([!%1_TBB_RJ)+5-SW^T<-9=,?;M*4Q5)`0;Y(0A,Z3 M%#$33&_8ZOTU2OB#)#ULQ*PY&,(9>==XN+&7ZE_J_%D<2"LL.1C..7B'@.RA M&?+0QH#73XH64YW'+-NQ%72SJ<^#0^#.-[N M'I0?QQAWNAO4\#"<8^Q.0>GI^:KRVQ?1%%W@IP83X,UJK:!#M]0@-;*\,S7^ M%CT\&N@Q;P;]BK"=(JNBN76W7G%]&-VOUQZ+DGH\JCZ.PR4[U&)V54Z52X_? M9:8N%=+#I_;:5:'3\-Y<''2C')6G>2=&J69@O_T9[>`X6'!2O1/L>P)M^-1^ M.SMT*O[!0TCJZH&90XT9V&^W2#LX#C;,E2:B8.AYI"1*:!2`QW?VD(PIT!V*A!T\%&]/^WIK+5E5&\7!1&'-#@N<:&XFF(K MBN1OBCS/(R(Z557PWRD7AH;^:9B&O@4PPR_DNNWN6JJB"GL*"ZW%*)IIO:`X=BK"UYJ4J<-D?T3(M_0(_(9+_ M%,TBQ6ZTWZ\.Y9VU7>A^#ZWLVWP.8&6UKT*O"3!F)E&^RV8V#.G-E;G&[A<01.SSD;.PHNG-G,U_[O`UH.ZQ5KJH+?6\=ES-^>"`BO&`] MD-"H6PFSES@9+1!E0Z]Z;Z2\+/I@?%G$._]==+YQ;W2X M*]KMW%/H_9(_4<#AR#>:5]/\V-/#M*+[X&!2:/O3]@^>0J.=49?J@T^"D+(" M[?4`CB360/2#6[@\/E7$62M3+'K\)K1C!2HH>$/I/W!$>V/V$D1>1UM&H#TU M`/F/ATR-#M:KWXO%JK=\76L.H'T]P!N(9D!^X.P,2XW!;XW5_$`[AIPR;Z?S M@_O.-H2==AN8&$9&\NYA^8$GWY;Y5;U/PAWQM=]ISYV"Y]"DO`?N7HO$(P=2 MD?N1OQ./V+#3Y?;`XVMAR0/-,=Y&,SW9.-SMJ-D+]Q\-[T/=>N!^B->?AU0Y M:,W7`BP.J7*[0T$$&JNSX2I-!J3S"M=NY+0)AJ0Y.E6N33-S=J/MFH4T*;ID M>Y_1A%.:NIH`-;C"$R$7[XU_@5*4_]>93Z<2[L#4.%+%`XP622<4E?[GEM7?J'')LCB5[R=(I%TUWQ`1QC`VZ$2(#>,<]LKO_40GV4T MIBJ?N;Y=:83Q(8/VYXS M`\D8(R]KC17+3A>=`SN##-#>7%.Z4ZD;"X6)0&("'"?A!6,CKHS^[8Q#WBNT M4ZH?L]!I<3CV(&(GEK]*'L2:R!:M@*EV.YM0]PSM">O'+DRT.1S;.$-AE@>& M;&<)U7Z@G5[]X%[7E!O[.[/HH$^ZS9U;84%[M:\;=L"0_6@Z1`]!1[(X'#VT M-*>BRJ&NL+:L_8#0D(G@1I!1G3M=J6PYA1N@J$U,"TY'Y:^[0B=%)/'C&[1` M25;Z1L]O;G5Q,UI"9TYM$KNKX62D"#=VWFMGQ__,2$3#2.P==:AI"9TY4YFA M9J@(-U"[FB.^\TT>+C"EIVP;_#+%1%PSR`%3T0PE=$HO-^!)AP5+]O4FT$?AM3V47W!1B:B&UMHGETXYQ+H#CJUAM`' M&S,$9-R[A,%J.X]\BF@>MELD`A51+/0L0^?)W1/^&_*)T>G&N*OA'7HLM>0& MR$60MI9Y]DVD`;E%5]#3I7E8>ULU#0KE"H*>D+O&N*:D84$<+3H: MQY6>H"_J.X=X4TEN0&RXU&R]#`\H/<52)6[Z'XTB+SZ\L7W(H'MV(?;L7>FENZKR_5EKL3W%"LY@[NL8/!.6U&_(U<%G60;+B M&U&Z7T+%6)06_O3B+_P_O!(&^\W_!U!+`P04````"``&<'!'P990>D,+``!_ M<```$0`<`&EC<''-D550)``.[)TI6NR=*5G5X"P`!!"4. M```$.0$``.U=6V_;.!9^W@7V/W`-+-`!5G84)VGC26;@W-K,)+$G3CJ=?1G0 M$NUP(I,N2?FROWY)7:P+)5I.73A8I0^%3)[K=W0H'I)E3WY>3#PP0XQC2DX; M=G.O`1!QJ(O)^+3Q.+"Z@_/KZP;X^:=__!W(/R?_M"QPA9'G=L`%=:QK,J(_ M@CLX01WP$1'$H*#L1_`9>KYJH5?80PR M^ZVY&$GS+Z"07?M[]N&_]B]L6_UU]&"_[[0_=`Z._E-1CX#"YRL]>XN]Z$\U M]EO,G15SZ]?Y(7^_N,=?QHA\\,^'[;/;`3RZ]&'/7?SR>?GK'][9[*,W__0; M^=I?/G[]YW=#N_O/#W_DMP^L/=MJVS&Y MSZTQA-,5RPCR82`ZZE`LAUD60@GQ)\6.NH*UQ'**6I+(DE2(86?%MYXIRZ#> MXA6'^A$8LW?<5EGMH0DBXHJRR04:0=^30'[UH8='&+D-("`;(Z'>/3Z%#BJ1 M$K^XD!`JWV^9R5&+:IM.L7R!92""R6*@78))#<`-@];1@IE"ZI.=#FHA$F.#`I2C0;6"!F3S]"XH)0%D@) M.VGEQ:2$^QRY/?)3\#QEB$LQ`=.-;(@8(Y(2)@=ZCN]MQI.84L@2-<0H;X3[ M&?148@V>$!(\!#K;9$9V7\*IQC<401OQ@I`9O'LDT'>Q0.X/]46U#YGTYPD) M+*TL@#C;;\:[O0;OC*QZ8;Z"A?=&O:F:?T@MT2M=TF?&^B"'=2($T!%(Q-3V M+4^C>@[YTY5'YP6`)UUFO`^->"LI(!!36[PO$'<8GBK9O=&9SS%!/,*[N,N, M]Y'Z%,K)I4>YSY#\83=!2HX"/994*YB[CD-].2L@XS[UL(-1A'%!NQG@]WF` M]YL@$0)B*;4"]YK,I`N4+4-,DY]F*#_DH6PWP8JW5@#V&95?'K%4T^"O/IZJ M`3+$LK#'#.MQ'M:#)HC%A+/C6%"M,'Y@T)5U+WOF$LN^_`J1>&Y&Y0==`9D;?SJ-_M!J# M.8B$!C&(Q()8;JV"<0;)\XWZTLO9&D-R:A67*?EF,]C[>;#?-X&2`0(AP2PN M$%,K;-40*I8RXPF'3JHF*6@WH]O.H_NA"4(A("VE5N!>$X=.T`-SF,UI5#<(&"O%8[G=#+!(BBVY!![3H,9*B+)Y-=$8,;Y4"LS]IH@)2X8 M?3,":X7\P!]R]-67;ES.DGF&UFK&6"_E9"V7R`"AD%KAJE=KZZJY:E6=7;&J M`^_BIWHM4NBX/J@Y5BGJ4:\96V@4#^5IB*J3V8& M?_,"M)[A*-Q#O$`"8H_?0:9VNV?(L-VHD9K#LL'V(W@7R08KX?4*C5XV6?%G M\AXY",_4ZQIA5%9H&3C,@:I:\%K)ISM1L0I=[0-VCV0]Y:,$2;XN8.4:0:@6Z M(:2!2C"B#$1*@P]M_B'`?I$C(B?_,;RGD?L<$39&O'4A./,9)MK?PO MC62L`[Q36GX`4@$%+V%+A^&.`1=V6VYV//5%$%-\2@)VMEU:@,P=.6Y`H6VBN^81TM3ALK9XR*6;H M-P=`6XW(K$1;Z57I6F9"'LY<`I1WFV'7%BBR&P`U?]N+UOJMHL9,#FS,90Z1 MMHQ1OF]@E6XHU#)G#)CGTJ<2I3E,VK*&87NGYFE5M)-C%35FTFIC+G.\M-6- M\ETAJW2[J)9I9<`\EU:5*,UATM8T#)MW-4^KM5MSUEJ*HG)I&_+,,=86.2KO M!EI5=PUKF:C:,=[B+%U/9@S?@;:R47+ZM_8)JF_46M'J7%?^G,F^3/Y5)S?' M1UN4*-GHM>*U0A#+KVG>%`!_!3$+KF+HC0:".L^]:=C>Y=R?A,^/4O>Z^&TH MQAQ7;FF!7HS!'25E?*#JO5?(J9.J!FI9YS M:_1&&G,@M&63_(DV*W?`K99YH<.JK=>7$Y@#H"V(:$<*:YX"AF.#EJ$ODR+? M*,,<06VY8_VY1&O=N<5:9MGZ2.2R;A,&8PP/M36/"F=+_Y_S4OVE+O:[1R,0 M7`C84;?3G38X5O<^-J*V)X9&IPWL3.=6?*'30B MQ;$(R!Q-BG9AH102[,W(R+1BXV,!`@O%WD^I46M9SW)P:&W#90\.-W59LB#O M._IZH^1OU4GY]FWJ9.Z%_4ZNGB=:MNJP3)U-'-'H#74"4086]`.I27\A8PMY@L0]0)[*MRV6N5-27/>A8SJ53E6KXI]](W&O,R0=59$-[Z&%8><-OUY@::4 M8\%[)'4?ES)2#1-%7=CSU*[::4,P7PTLZK[>CAQP,'4?@G'1]Z3"8?/L'-"B9P#L>6U0!/%+OWUAUR.4[X2\9%1?QJ38DEB\B3:]/V$ M/#?V(-NT@>5I$S$1:(S8%BP\][F051F3LT!'=D271@8G"9H*#85Z5]!H'C7_4LF M?5`M]N4H+@M%69,.GK":D(U3G9E7;P.FUQS6RGZ8H_UM8G;\$JC]V$!\U_/H M7"'?'4,U$WZ`BR[G*(E$Z..VC@"N3=XA&[H/#9=;W[A=SENW;*IG_#X MJ.UG:'!)WVM-_,#<\%^U=!F")J=,5*_5/3G# MX;ZG%ORZ8X:"SK/0%74(+;(HFNU5(GVU<^_'07("\Q9-AHC%CA7VO'1JY]*) M'.6V;.\U>>2HW.AL]ZNRO(^"D4,N1ECG4.],038N'9C^A?.N3],%'L MT)V35KC.+1__!U!+`0(>`Q0````(``9P<$>6;](9+K(``.OA!P`1`!@````` M``$```"D@0````!I8W!W+3(P,34P.3,P+GAM;%54!0`#NR=*5G5X"P`!!"4. M```$.0$``%!+`0(>`Q0````(``9P<$?TJWP")`T``+V3```5`!@```````$` M``"D@7FR``!I8W!W+3(P,34P.3,P7V-A;"YX;6Q55`4``[LG2E9U>`L``00E M#@``!#D!``!02P$"'@,4````"``&<'!'$Q%>5,,4```E*`$`%0`8```````! M````I('LOP``:6-P=RTR,#$U,#DS,%]D968N>&UL550%``.[)TI6=7@+``$$ M)0X```0Y`0``4$L!`AX#%`````@`!G!P1]3!`Q0````(``9P<$`L` M`00E#@``!#D!``!02P$"'@,4````"``&<'!'P990>D,+``!_<```$0`8```` M```!````I($I1@$`:6-P=RTR,#$U,#DS,"YX`L``00E >#@``!#D!``!02P4&``````8`!@`:`@``MU$!```` ` end XML 28 R44.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions - Stock Options Outstanding (Details) - USD ($)
9 Months Ended

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Number Outstanding 11,030,721 12,782,237 12,782,237 13,408,324

Weighted Average Exercise Price $ 0.154

Options Outstanding

Range of Exercise Price, Low 0.09

Range of Exercise Price, High $ 0.27

Number Outstanding 11,030,721

Weighted Average Remaining Contractual Life (Years) 6 years 6 months

Weighted Average Exercise Price $ 0.154

Intrinsic Value Outstanding Shares $ 1,146,763

Options Exercisable

Range of Exercise Price, Low $ 0.09

Range of Exercise Price, High $ 0.26

Number Outstanding 7,559,994

Weighted Average Remaining Contractual Life (Years) 5 years 6 months

Weighted Average Exercise Price $ 0.154

Intrinsic Value Outstanding Shares $ 788,144

X

- Definition
Weighted average life of financial assets and financial liabilities, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 860

-SubTopic 50

-Section 50

-Paragraph 2

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=56950315&loc=d3e122596-111746

+ Details

Name: us-gaap_ServicingAssetsAndServicingLiabilitiesAtFairValueAssumptionsUsedToEstimateFairValueWeightedAverageLife1

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

X

- Definition
The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of options outstanding, including both vested and non-vested options.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Intrinsic value of equity-based compensation awards outstanding. Excludes stock and unit options.
+ References
No definition available.
+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_OptionIndexedToIssuersEquityEquityAxis=ICPW_OptionsOutstandingMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_OptionIndexedToIssuersEquityEquityAxis=ICPW_OptionsExercisableMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 29 R30.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies - Earnings (Loss) Per Share (Details) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Accounting Policies [Abstract]

Numerator: Net Loss $ (205,781) $ (402,844) $ (474,587) $ (1,175,848)

Common shares outstanding, beginning of period 81,132,811 77,607,346 80,808,629 76,704,275

Weighted average common shares issued during the period 1,159,436 1,464,743 634,587 935,577

Denominator for basic earnings per common share $ 82,292,247 $ 79,072,089 $ 81,443,216 $ 77,639,852

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=51831255

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=51831270

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The earnings that is allocated to common stock and participating securities to the extent that each security may share in earnings as if all of the earnings for the period had been distributed.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 65

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e2793-109256

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 60A

-URI http://asc.fasb.org/extlink&oid=7655603&loc=SL5780132-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 66

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e2814-109256

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 60

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e2740-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 60B

-URI http://asc.fasb.org/extlink&oid=7655603&loc=SL5780133-109256

+ Details

Name: us-gaap_UndistributedEarnings

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
This element represents the weighted average total number of shares issued throughout the period including the first (beginning balance outstanding) and last (ending balance outstanding) day of the period before considering any reductions (for instance, shares held in treasury) to arrive at the weighted average number of shares outstanding. Weighted average relates to the portion of time within a reporting period that common shares have been issued and outstanding to the total time in that period. Such concept is used in determining the weighted average number of shares outstanding for purposes of calculating earnings per share (basic).
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e2646-109256

+ Details

Name: us-gaap_WeightedAverageNumberOfSharesIssuedBasic

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 30 R31.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies - Earnings Per Share, Anti-Dilutive Common Shares (Details) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Accounting Policies [Abstract]

Options outstanding under the Company's stock option plans 11,030,721 10,873,216 11,030,721 13,745,671

Common Stock Warrants $ 43,146 $ 43,146 $ 43,146 $ 43,146

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The increase or decrease in number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding, including vested options.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
The earnings that is allocated to common stock and participating securities to the extent that each security may share in earnings as if all of the earnings for the period had been distributed. Includes the adjustments resulting from the assumption that dilutive securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions.
+ References
No definition available.
+ Details

Name: us-gaap_UndistributedEarningsDiluted

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 31 R8.htm IDEA: XBRL DOCUMENT v3.3.0.814

3. Inventory
9 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

3. Inventory
3. Inventory

At September 30, 2015 and December 31, 2014 the Company had one class of inventory - finished goods. Inventory is shown net of a provision for obsolescence of $547,800 for both September 30, 2015 and December 31, 2014.

September 30, 2015 December 31, 2014

Finished goods, net $ 7,555,430 $ 7,123,654

X

- References
No definition available.
+ Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, b, c

-Article 5

+ Details

Name: us-gaap_InventoryDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 32 R32.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Dec. 31, 2014

FDIC Insured Cash $ 250,000 $ 250,000

Purchasing, Warehousing and Distribution Costs 280,810 $ 336,191 805,340 $ 1,020,287

Warranty Returns $ 6,000 $ 5,000 $ 16,000 $ 39,000

Warranty Returns, Percent 0.10% 0.10% 0.10% 0.30%

Saleable Product Returns $ 4,000 $ 59,000 $ 258,000 $ 118,000

Saleable Product Returns, Percentage 0.10% 1.10% 1.70% 0.80%

Sales Adjustments - Pricing and Shipping Adjustments $ 42,000 $ 4,000 $ 77,000 $ 38,000

Sales Adjustments - Pricing and Shipping Adjustments, Percentage 0.80% 0.00% 0.50% 0.30%

Advertising and Marketing Costs $ 68,961 $ 109,405 $ 238,674 $ 319,334

Long Term Deferred Tax Assets 1,649,000 1,649,000 $ 1,649,000

Current Federal Tax Provision $ 183,000

Valuation Allowance Against Tax Assets 28.00%

Deferred income tax benefit - reversal of valuation allowance $ 760,000

Customer Concentration Risk [Member]

Concentration Risk $ 1,328,000 $ 2,159,682 $ 6,807,000 $ 6,572,159

Concentration Risk, Percentage 24.50% 41.30% 44.90% 43.40%

Supplier Concentration Risk [Member]

Concentration Risk, Percentage 61.00% 67.00% 51.00% 72.00%

X

- Definition
Saleable Product Returns
+ References
No definition available.
+ Details

Name: ICPW_SaleableProductReturns

Namespace Prefix: ICPW_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Saleable Product Returns Percentage Net Sales
+ References
No definition available.
+ Details

Name: ICPW_SaleableProductReturnsPercentageNetSales

Namespace Prefix: ICPW_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Sales Adjustments Pricing and Shipping
+ References
No definition available.
+ Details

Name: ICPW_SalesAdjustmentsPricingAndShippingAdjustments

Namespace Prefix: ICPW_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Sales Adjustments Pricing and Shipping Adjustments Percentage Net Sales
+ References
No definition available.
+ Details

Name: ICPW_SalesAdjustmentsPricingAndShippingAdjustmentsPercentageNetSales

Namespace Prefix: ICPW_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Sales Returns Percent Net Sales
+ References
No definition available.
+ Details

Name: ICPW_SalesReturnsPercentNetSales

Namespace Prefix: ICPW_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Valuation Allowance Against Tax Assets
+ References
No definition available.
+ Details

Name: ICPW_ValuationAllowanceAgainstTaxAssets

Namespace Prefix: ICPW_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation.
+ References
No definition available.
+ Details

Name: us-gaap_CashFDICInsuredAmount

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, the entity would incur if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value to the entity.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 21

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13537-108611

+ Details

Name: us-gaap_ConcentrationRiskCreditRiskFinancialInstrumentMaximumExposure

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 18

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6351-108592

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13531-108611

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6404-108592

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 21

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13537-108611

+ Details

Name: us-gaap_ConcentrationRiskPercentage1

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

+ Details

Name: us-gaap_DeferredIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of deferred tax liability attributable to taxable temporary differences, after deferred tax asset, and other liabilities expected to be paid after one year or operating cycle, if longer.
+ References
No definition available.
+ Details

Name: us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in domestic income tax contingency.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

+ Details

Name: us-gaap_IncomeTaxReconciliationTaxContingenciesDomestic

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs.
+ References
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 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_MarketingExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The aggregate refunds recognized during an accounting period due to goods returned by customers (other than under warranty provisions). Returns are a deduction from gross revenue in arriving at net revenue.
+ References
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 210.5-03.1(a))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_SalesReturnsGoods

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51667946&loc=d3e61069-111654

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Handling Costs

-URI http://asc.fasb.org/extlink&oid=51575068

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section 45

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=51671805&loc=d3e60635-111653

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18726-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6408413&loc=d3e221937-122793

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Shipping Costs

-URI http://asc.fasb.org/extlink&oid=51575562

+ Details

Name: us-gaap_ShippingHandlingAndTransportationCosts

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_CustomerConcentrationRiskMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SupplierConcentrationRiskMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 33 R40.htm IDEA: XBRL DOCUMENT v3.3.0.814

7. Bank Lines of Credit (Details Narrative) - USD ($)
12 Months Ended

Dec. 31, 2014

Dec. 31, 2012

Sep. 30, 2015

Debt Disclosure [Abstract]

Line of Credit Facility, Revolving Credit Descriptions
On November 28, 2014 we entered into a Revolving Loan and Security Agreement with Capital One, N.A. which provides a revolving loan of up to $6,000,000. All advances, up to the line limit of $6,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) 50% of the value of eligible landed inventory, plus (c) 35% of eligible in-transit inventory. In addition, the outstanding principal amount of all advances against eligible inventory shall not exceed 50% of the total line limit. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds will accrue at LIBOR plus 2.80%, or 2.97%, until such time as the Company’s trailing twelve month EBITDAS (Earnings Before Interest, Taxes, Depreciation, Amortization and Stock compensation expense) exceeds $1,000,000 at which time the rate will decrease to LIBOR plus 2.50%. The interest rate at March 31, 2015 was 2.97%. This agreement contains a Minimum Debt Service Coverage Ratio covenant and a Tangible Net Worth covenant. At March 31, 2015, the Company is in compliance with all covenants. At March 31, 2015, we had unused credit available under our current facility of approximately $3,678,811.

On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provided a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility were under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, were subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory were not to not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds were to accrue at Prime minus 0.25% unless we chose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.

Unused Credit Available $ 3,927,718

Total Due, Credit Line $ 2,586,034 $ 3,229,303

X

- References
No definition available.
+ Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding).
+ References
Reference 1: 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(b),22(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Describes when borrowings outstanding under a line of credit will convert to a term loan, and describes the repayment terms, collateral, and priority (seniority) of the term loan.
+ References
Reference 1: 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(b),22(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_LineOfCreditFacilityRevolvingCreditConversionToTermLoanDescription

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Line-of-Credit Arrangement

-URI http://asc.fasb.org/extlink&oid=6517033

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)

-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 19, 20

-Article 5

+ Details

Name: us-gaap_LinesOfCreditCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 34 R2.htm IDEA: XBRL DOCUMENT v3.3.0.814

Balance Sheets (Unaudited) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

CURRENT ASSETS

Cash and cash equivalents $ 276,968 $ 340,904

Accounts receivable, net of allowance for doubtful accounts of $30,000 and $30,000 6,175,904 6,283,032

Inventory, net of reserve of $547,800 and $547,800 7,555,430 7,123,654

Deposits on inventory 151,664 661,744

Prepaid and other assets 759,583 566,022

Deferred tax assets - current 183,000 183,000

Total current assets 15,102,549 15,158,355

PROPERTY AND EQUIPMENT

Computer equipment and software 598,744 507,640

Office equipment and furniture 295,586 255,085

Leasehold improvements 174,298 169,904

Less: accumulated depreciation (734,669) (641,953)

Total property and equipment, net 333,959 290,676

Trademarks and patents, net of accumulated amortization of $65,711 and $60,945 128,279 135,064

Deposits 21,306 21,306

Deferred tax assets - long term 1,649,000 1,649,000

Total other assets 1,798,585 1,805,370

Total Assets 17,235,093 17,254,401

CURRENT LIABILITIES

Accounts payable and accrued expenses 2,006,977 2,589,623

Line of credit 3,229,303 2,586,034

Total current liabilities 5,236,280 5,175,657

Total Liabilities 5,236,280 5,175,657

STOCKHOLDERS' EQUITY

Common stock, $.001 par value; 172,744,750 shares authorized; 82,937,309 and 80,808,629 shares issued and outstanding at September 30, 2015 and December 31, 2014, respectively 82,937 80,808

Additional paid-in capital 20,686,013 20,293,486

Accumulated deficit (8,770,137) (8,295,550)

Total Stockholders' Equity 11,998,813 12,078,744

Total Liabilities and Stockholders' Equity $ 17,235,093 $ 17,254,401

X

- Definition
Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19,20)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3-4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Subparagraph a(1)

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

+ Details

Name: us-gaap_AccountsReceivableNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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 210.5-02.14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

+ Details

Name: us-gaap_AdditionalPaidInCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Carrying value of capitalized payments made in advance for inventory that is expected to be received within one year or the normal operating cycle, if longer.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.8)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AdvancesOnInventoryPurchases

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-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 03

-Paragraph 12

-Article 7

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.9)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6801-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.10-17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

+ Details

Name: us-gaap_AssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3044-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and other assets expected to be realized or consumed after one year or normal operating cycle, if longer.
+ References
No definition available.
+ Details

Name: us-gaap_DeferredIncomeTaxesAndOtherAssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, netted by jurisdiction and classified as current.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e31917-109318

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e31931-109318

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name: us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_DepositsAssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount before accumulated depreciation of equipment commonly used in offices and stores that have no permanent connection to the structure of a building or utilities. Examples include, but are not limited to, desks, chairs, tables, and bookcases.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_FurnitureAndFixturesGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51655945&loc=d3e3927-108312

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

+ Details

Name: us-gaap_InventoryNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount before accumulated depreciation of additions or improvements to assets held under a lease arrangement.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6812-107765

+ Details

Name: us-gaap_LeaseholdImprovementsGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19-26)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.32)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 25

-Article 7

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.21)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.16)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 20, 22

-Article 5

+ Details

Name: us-gaap_LineOfCredit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount before accumulated depreciation of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6812-107765

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_MachineryAndEquipmentGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets.
+ References
No definition available.
+ Details

Name: us-gaap_PrepaidExpenseAndOtherAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentGrossAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
The cumulative amount of the reporting entity's undistributed earnings or deficit.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.31(a)(3))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 55

-Paragraph 4I

-URI http://asc.fasb.org/extlink&oid=35736750&loc=SL4590271-111686

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=51664549&loc=SL4568740-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=51664549&loc=SL4568447-111683

+ Details

Name: us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 35 R45.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions - Non-Vested Stock Options (Details) - $ / shares
3 Months Ended

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Equity [Abstract]

Non-Vested, Beginning 4,301,034 4,431,346 5,858,535

Non-Vested, Beginning, Per Share $ 0.152 $ 0.147 $ 0.146

Granted 733,333

Granted, Per Share $ 0.280

Vested (496,975) (863,645) (1,127,189)

Vested, Per Share $ 0.189 $ 0.14 $ 0.14

Forfeited (333,332) (300,000)

Forfeited, Per Share $ 0.18 $ 0.16

Non-Vested, End 3,470,727 4,301,034 4,431,346

Non-Vested, End, Per Share $ .155 $ 0.152 $ 0.147

X

- References
No definition available.
+ Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(3)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Per share weighted average intrinsic value of equity-based compensation awards not vested. Excludes stock and unit options.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(i)-(ii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
Per share weighted average intrinsic value of equity-based compensation awards vested. Excludes stock and unit options.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodIntrinsicValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Net number of non-option equity instruments granted to participants.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iv)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition
The combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (d)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (d)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of non-vested options outstanding.
+ References
No definition available.
+ Details

Name: us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

XML 36 R6.htm IDEA: XBRL DOCUMENT v3.3.0.814

1. Description of Business
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

1. Description of Business
1. Description of Business

Ironclad Performance Wear Corporation (“Ironclad”, the “Company”, “we”, “us” or “our”) was incorporated in Nevada on May 26, 2004 and engages in the business of design and manufacture of branded performance work wear including task-specific gloves and performance apparel designed to significantly improve the wearer’s ability to safely, efficiently and comfortably perform general to highly specific job functions. Its customers are primarily industrial distributors, hardware, lumber and automotive retailers, “Big Box” home centers and sporting goods retailers. The Company has received six U.S. patents, one international patent and four U.S. patents pending for design and technological innovations incorporated in its performance work gloves. The Company has 57 registered U.S. trademarks, 9 in-use U.S. trademarks, 4 U.S. trademarks pending registration, 21 registered international trademarks, 3 international trademarks pending and 7 copyright marks.

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
+ References
No definition available.
+ Details

Name: us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 37 R35.htm IDEA: XBRL DOCUMENT v3.3.0.814

4. Property and Equipment - Property and Equipment (Details) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Property and Equipment, Gross $ 1,068,628 $ 932,629

Less: Accumulated depreciation (734,669) (641,953)

Property and equipment, net 333,959 290,676

Computer equipment and software

Property and Equipment, Gross 598,744 507,640

Office furniture and equipment

Property and Equipment, Gross 295,586 255,085

Leasehold Improvements

Property and Equipment, Gross $ 174,298 $ 169,904

X

- Definition
Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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 210.5-02.14)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PropertyPlantAndEquipmentGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 38 R22.htm IDEA: XBRL DOCUMENT v3.3.0.814

6. Accounts Payable and Accrued Expenses (Tables)
9 Months Ended

Sep. 30, 2015

Payables and Accruals [Abstract]

Accounts Payable and Accrued Expenses

September 30, 2015 December 31, 2014

Accounts payable $ 1,268,492 $ 1,770,620

Accrued rebates and co-op 122,400 202,805

Customer deposits 50,784 167,410

Accrued returns reserve 75,000 75,000

Accrued expenses – other 490,301 373,788

Total accounts payable and accrued expenses $ 2,006,977 $ 2,589,623

X

- References
No definition available.
+ Details

Name: us-gaap_PayablesAndAccrualsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.
+ References
No definition available.
+ Details

Name: us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 39 R36.htm IDEA: XBRL DOCUMENT v3.3.0.814

4. Property and Equipment (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Depreciation Expense $ 30,656 $ 27,875 $ 92,716 $ 81,652

X

- Definition
The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_Depreciation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 40 R24.htm IDEA: XBRL DOCUMENT v3.3.0.814

9. Income Taxes (Tables)
9 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Income Taxes

September 30, 2015 September 30, 2014

Statutory regular federal income benefit rate 34.0 % 34.0 %

State income taxes, net of federal benefit 2.7 % 5.3 %

Change in valuation allowance (36.7 %) (39.3 %)

Total — % — %

X

- References
No definition available.
+ Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name: us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 41 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 42 R7.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

2. Accounting Policies
2. Accounting Policies

Basis of Presentation

The accompanying interim condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) including those for interim financial information and with the instructions for Form 10-Q and Article 8 of Regulation S-X issued by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and note disclosures required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been reflected in these interim financial statements. These financial statements should be read in conjunction with the audited financial statements and notes for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2015.

Basis of Consolidation

The condensed consolidated financial statements include the accounts of Ironclad, an inactive parent company, and its wholly owned subsidiary Ironclad Performance Wear Corporation, a California corporation (“Ironclad California”). All significant inter-company transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements requires management to make a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Significant estimates and assumptions made by management are used for, but not limited to, the allowance for doubtful accounts, inventory obsolescence, allowance for returns and the estimated useful lives of long-lived assets.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. The Company places its cash with high credit quality institutions. The Federal Deposit Insurance Company (FDIC) insures cash amounts at each institution for up to $250,000 and the Securities Investor Protection Corporation (SIPC) also insures cash amounts at each institution up to $250,000. The Company maintains cash in excess of the FDIC and SIPC limits.

Accounts Receivable

Accounts Receivable
September 30,

2015
December 31, 2014

Accounts receivable $ 6,205,904 $ 6,313,032

Less - allowance for doubtful accounts (30,000 ) (30,000 )

 Net accounts receivable $ 6,175,904 $ 6,283,032

The allowance for doubtful accounts is based on management’s regular evaluation of individual customer’s receivables and consideration of a customer’s financial condition and credit history. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. Interest is not charged on past due accounts.

Inventory

Inventory is stated at the lower of average cost or market and consists primarily of finished goods. The Company regularly reviews its inventory quantities on hand and records a provision for excess and obsolete inventory based primarily on management’s estimated forecast of product demand and production requirements.

Property and Equipment

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets, which range from three to seven years. Leasehold improvements are depreciated over fifteen years or the lease term, whichever is shorter. Maintenance and repairs are charged to expense as incurred.

Trademarks

The costs incurred to file and acquire trademarks, which are active and relate to products with a definite life cycle, are amortized over the estimated useful life of fifteen years. Trademarks, which are active and relate to corporate identification, such as logos, are not amortized. Pending trademarks are capitalized and reviewed monthly for active status.

Long-Lived Asset Impairment

The Company periodically evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long-lived assets may warrant revision or that the remaining balance may not be recoverable. When factors indicate that the asset should be evaluated for possible impairment, the Company uses an estimate of the undiscounted net cash flows over the remaining life of the asset in measuring whether the asset is recoverable. Based upon the anticipated future income and cash flow from operations and other factors, relevant in the opinion of the Company’s management, there has been no impairment.

Operating Segment Reporting

The Company has two product lines, “gloves” and “apparel,” both of which have similar characteristics. They each provide functional protection and comfort to workers in the form of work wear for various parts of the body; their production processes are similar; they are both sold to the same type of class of customers, typically on the same purchase order; and they are warehoused and distributed from the same warehouse facility. In addition, the “apparel” segment, which the Company is winding down, currently comprises less than 1% of the Company’s revenues. The Company believes that the aggregation criteria of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, paragraph 17 applies and will accordingly aggregate these two segments.

Revenue Recognition

A customer is obligated to pay for products sold to it within a specified number of days from the date that title to the products is transferred to the customer. The Company’s standard terms are typically net 30 days from the transfer of title to the products to the customer, however we have negotiated special terms with certain customers and industries. The Company typically collects payment from a customer within 30 to 60 days from the transfer of title to the products to a customer. Transfer of title occurs and risk of ownership generally passes to a customer at the time of shipment or delivery, depending on the terms of the agreement with a particular customer. The sale price of the Company’s products is substantially fixed or determinable at the date of sale based on purchase orders generated by a customer and accepted by the Company. A customer’s obligation to pay the Company for products sold to it is not contingent upon the resale of those products. The Company recognizes revenues when products are delivered, or shipped to customers, based on terms of agreement with the customers. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign customers.

Revenue Disclosures

The Company’s revenues are derived from the sale of our core line of task specific work gloves plus our line of work wear apparel products, available to all of our customers, both domestically and internationally. Below is a table outlining this breakdown for the comparative periods:

Three Months Ended September 30, 2015 Three Months Ended September 30, 2014

Net Sales Gloves Apparel Total Gloves Apparel Total

Domestic $ 4,258,853 $ 14,754 $ 4,273,607 $ 4,844,120 $ 16,731 $ 4,860,851

International 1,146,904 — 1,146,904 369,949 — 369,949

Total $ 5,405,757 $ 14,754 $ 5,420,511 $ 5,214,069 $ 16,731 $ 5,230,800

Nine Months Ended September 30, 2015 Nine Months Ended September 30, 2014

Net Sales Gloves Apparel Total Gloves Apparel Total

Domestic $ 11,145,548 $ 45,177 $ 11,190,725 $ 12,305,509 $ 97,983 $ 12,403,492

International 3,969,434 — 3,969,434 2,722,156 739 2,722,895

Total $ 15,114,982 $ 45,177 $ 15,160,159 $ 15,027,665 $ 98,722 $ 15,126,387

Cost of Goods Sold

Cost of goods sold includes all of the costs associated with producing the product by independent, third party factories (FOB costs), plus the costs of transporting, inspecting and delivering the product to our distribution warehouse in California (landed costs) and charges for inventory obsolescence. Landed costs consist primarily of ocean/air freight, transport insurance, import duties, administrative charges and local trucking charges from the port to our warehouse.

Purchasing, warehousing and distribution costs include all costs related to the sourcing, importation, storage and distribution of the products.

Product and Warranty Returns, Allowances and Adjustments

Product returns, allowances and adjustments is a broad term that encompasses a number of offsets to gross sales. Included herein are warranty returns of defective products, returns of saleable products and sales adjustments.

Warranty Returns - the Company has a warranty policy that covers defects in workmanship. It allows customers to return damaged or defective products to us following a customary return merchandise authorization process. Warranty returns for the three months ended September 30, 2015 and 2014 were approximately $6,000 or 0.1% of net sales and $5,000 or 0.1% of net sales, respectively. Warranty returns for the nine months ended September 30, 2015 and 2014 were approximately $16,000 or 0.1% of net sales and $39,000 or 0.3% of net sales, respectively.

Saleable Product Returns - the Company may allow from time to time, depending on the customer and existing circumstances, stock adjustment returns, whereby the customer is given the opportunity to ‘trade out’ of a style of product that does not sell well in their territory, usually in exchange for another product, again following the customary return merchandise authorization process. In addition the Company may allow from time to time other saleable product returns from customers for other business reasons, for example, in settlement of an outstanding accounts receivable, from a discontinued distributor customer or other customer service purpose. Saleable product returns for the three months ended September 30, 2015 and 2014 were approximately $4,000 or 0.1% of net sales and $59,000 or 1.1% of net sales. Saleable product returns for the nine months ended September 30, 2105 and 2014 were $258,000 or 1.7% of net sales and $118,000 or 0.8% of net sales, respectively.

Sales Adjustments - these adjustments include pricing and shipping corrections and periodic adjustments to the product returns reserve. Pricing and shipping corrections for the three months ended September 30, 2015 and 2014 were approximately $42,000 or 0.8% of net sales and $4,000 or 0.0% of net sales. Sales adjustments for the nine months ended September 30, 2015 and 2014 were $77,000 or 0.5% of net sales and $38,000 or 0.3% of net sales, respectively. Adjustments to the product returns reserve were zero for the three and nine months ended September 30, 2015 and 2014.

For warranty returns the Company utilizes actual historical return rates to determine the allowance for returns in each period. For saleable product returns the Company also utilizes actual historical return rates, adjusted for large, non-recurring occurrences. The Company does not accrue for pricing and shipping corrections as they are unpredictable and generally de minimis. Gross sales are reduced by estimated returns. We record a corresponding accrual for the estimated liability associated with the estimated returns which is based on the historical gross sales of the products corresponding to the estimated returns. This accrual is offset each period by actual product returns.

Reserve for Product and Warranty Returns

Reserve Balance 12/31/14 $ 75,000

Payments Recorded During the Period (132,390 )

(57,390 )

Accrual for New Liabilities During the Reporting Period 132,390

Reserve Balance 3/31/15 75,000

Payments Recorded During the Period (131,600 )

(56,600 )

Accrual for New Liabilities During the Reporting Period 131,600

Reserve Balance 6/30/15 75,000

Payments Recorded During the Period (9,823 )

67,177

Accrual for New Liabilities During the Reporting Period 9,823

Reserve Balance 9/30/15 75,000

Advertising and Marketing

Advertising and marketing costs are expensed as incurred. Advertising expenses for the three and nine months ended September 30, 2015 and 2014 were $68,961 and $109,405 and $238,674 and $319,334, respectively.

Shipping and Handling Costs

Freight billed to customers is recorded as sales revenue and the related freight costs as cost of sales.

Customer Concentrations

One customer accounted for approximately $1,328,000 or 24.5% of net sales for the quarter ended September 30, 2015. Two customers accounted for approximately $2,159,682 or 41.3% of net sales for the three months ended September 30, 2014. Three customers accounted for approximately $6,807,000 or 44.9% of net sales for the nine months ended September 30, 2015. Two customers accounted for approximately $6,572,159 or 43.4% of net sales for the nine months ended September 30, 2014. No other customers accounted for more than 10% of net sales during the periods.

Supplier Concentrations

Three suppliers, who are located overseas, accounted for approximately 61% of total purchases for the three months ended September 30, 2015. Two suppliers, who are located overseas, accounted for approximately 67% of total purchases for the three months ended September 30, 2014. Two suppliers, who are located overseas, accounted for approximately 51% of total purchases for the nine months ended September 30, 2015. Two suppliers, who are located overseas, accounted for approximately 72% of total purchases for the nine months ended September 30, 2014. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign suppliers.

Stock Based Compensation

The Company follows the provisions of FASB ASC 718, “Share-Based Payment.” This statement establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services, as well as transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. ASC 718 requires that the cost resulting from all share-based payment transactions be recognized in the financial statements based on the fair value of the share-based payment. ASC 718 establishes fair value as the measurement objective in accounting for share-based payment transactions with employees, such as the options issued under our stock incentive plans.

Earnings (Loss) Per Share

The Company utilizes FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Common equivalent shares are excluded from the computation if their effect is anti-dilutive.

As a result of the net loss for the nine months ended September 30, 2015 and 2014, the Company calculated diluted earnings per share using weighted average basic shares outstanding only, as using diluted shares would be anti-dilutive to loss per share.

The following table sets forth the calculation of the numerators and denominators of the basic and diluted per share computations for the three and nine months ended September 30, 2015 and 2014 if diluted shares were to be included:

Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended

September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014

Numerator: Net Loss $ (205,781 ) $ (402,844 ) $ (474,597 ) $ (1,175,848 )

Denominator: Basic and Diluted EPS

Common shares outstanding, beginning of period 81,132,811 77,607,346 80,808,629 76,704,275

Weighted average common shares issued during the period 1,159,436 1,464,743 634,587 935,577

Denominator for basic earnings per common share 82,292,247 79,072,089 81,443,216 77,639,852

The following potential common shares have been excluded from the computation of diluted net income (loss) per share for the periods presented as the effect would have been anti-dilutive:

Three Months Nine Months

Ended September 30, Ended September 30,

2015 2014 2015 2014

Options outstanding under the Company’s stock option plans 11,030,721 10,873,216 11,030,721 13,745,671

Common Stock Warrants 43,146 43,146 43,146 43,146

Income Taxes

The Company utilizes FASB ASC 740-10, “Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109”. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes, and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, FASB ASC 740-10 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. No adjustments were required upon adoption of FASB ASC 740-10.

Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to the difference between the basis of the allowance for doubtful accounts, accumulated depreciation and amortization, accrued payroll and net operating loss carryforwards for financial and income tax reporting. The deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.

Deferred tax assets and liabilities are reflected at income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.

The provision for income taxes for the nine months ended September 30, 2015 and 2014 were zero. Based on its history of losses, the Company historically provided a 100% valuation allowance against its deferred tax assets, as it was not more likely than not that any future benefit from deductible temporary differences and net operating loss carryforwards would be realized. For the year ended December 31, 2014, the Company reassessed the need for a valuation allowance against its deferred tax assets and, based on the positive evidence of the last three year’s pre-tax income and forecasted future results, concluded that it is more likely than not that it would be able to realize some of its deferred tax assets. Accordingly, the Company reversed approximately 28% of its valuation allowance for its current deferred tax assets and recorded a deferred tax benefit of $760,000. These deferred tax benefits are recorded on the balance sheet as current deferred tax assets of $183,000 and long term deferred tax assets of $1,649,000 as of September 30, 2015 and December 31, 2014.

We will continue to evaluate if it is more likely than not that we will realize the benefits from future deferred taxes.

Fair Value of Financial Instruments

The fair value of the Company’s financial instruments is determined by using available market information and appropriate valuation methodologies. The Company’s principal financial instruments are cash, accounts receivable, accounts payable and short term line of credit debt. At September 30, 2015 and December 31, 2014, cash, accounts receivable, accounts payable and short term line of credit debt, due to their short maturities, and liquidity, are carried at amounts which reasonably approximate fair value.

The Company measures the fair value of its financial instruments using the procedures set forth below for all assets and liabilities measured at fair value that were previously carried at fair value pursuant to other accounting guidelines.

Under FASB ASC 820, “Fair Value Measurements” fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

FASB ASC 820 establishes a three-level hierarchy for disclosure to show the extent and level of judgment used to estimate fair value measurements.

Level 1 — Uses unadjusted quoted prices that are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2 — Uses inputs, other than Level 1, that are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data. Instruments in this category include non-exchange-traded derivatives, including interest rate swaps.

Level 3 — Uses inputs that are unobservable and are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.

There were no items measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014.

Recent Accounting Pronouncements

In January 2015, the FASB issued ASU Update 2015-01, “Income Statement – Extraordinary and Unusual Items” (“ASU 2015-01”). This Update eliminates from U.S. GAAP the concept of extraordinary items. However, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently have been retained and expanded to include items that are both unusual in nature and infrequently occurring. The amendments in ASU 2015-01 are effective for the Company beginning in 2016. Early adoption is permitted and both prospective and retrospective application is permitted. We currently intend to adopt ASU 2015-01 on January 1, 2016 and apply its provisions on a prospective basis. We don’t anticipate that application of ASU 2015-01 will have a material impact on the Company’s financial statements or related disclosures.

In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which requires that inventory within the scope of the guidance be measured at the lower of cost and net realizable value rather than the lower of cost or market. The standard will be effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The new guidance shall be applied prospectively and early adoption is permitted. The Company will adopt this guidance in the first quarter of 2017. The impact is not expected to be material.

In April 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which is designed to simplify presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. The Company will adopt this guidance in the first quarter of 2016. The impact is not expected to be material.

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for all significant accounting policies of the reporting entity.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18861-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18726-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18743-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18854-107790

+ Details

Name: us-gaap_SignificantAccountingPoliciesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 43 R3.htm IDEA: XBRL DOCUMENT v3.3.0.814

Balance Sheets (Parenthetical) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Statement of Financial Position [Abstract]

Allowance for doubtful accounts (in Dollars) $ 30,000 $ 30,000

Inventory reserve (in Dollars) 547,800 547,800

Accumulated amortization, trademarks (in Dollars) $ 65,711 $ 60,945

Common stock, par value (in Dollars per share) $ 0.001 $ 0.001

Common stock, shares authorized 172,744,750 172,744,750

Common stock, shares issued 82,937,309 80,808,629

Common stock, shares outstanding 82,937,309 80,808,629

X

- Definition
A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5074-111524

+ Details

Name: us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Face amount or stated value per share of common stock.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
The maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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 210.5-02.29)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of valuation reserve for inventory.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.BB)

-URI http://asc.fasb.org/extlink&oid=27011343&loc=d3e100047-122729

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 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SX 210.12-09)

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51655945&loc=d3e3927-108312

+ Details

Name: us-gaap_InventoryValuationReserves

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 44 R17.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies (Policies)
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Basis of Presentation
Basis of Presentation

The accompanying interim condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) including those for interim financial information and with the instructions for Form 10-Q and Article 8 of Regulation S-X issued by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and note disclosures required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been reflected in these interim financial statements. These financial statements should be read in conjunction with the audited financial statements and notes for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2015.

Basis of Consolidation
Basis of Consolidation

The condensed consolidated financial statements include the accounts of Ironclad, an inactive parent company, and its wholly owned subsidiary Ironclad Performance Wear Corporation, a California corporation (“Ironclad California”). All significant inter-company transactions have been eliminated in consolidation.

Use of Estimates
Use of Estimates

The preparation of financial statements requires management to make a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Significant estimates and assumptions made by management are used for, but not limited to, the allowance for doubtful accounts, inventory obsolescence, allowance for returns and the estimated useful lives of long-lived assets.

Cash and Cash Equivalents
Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. The Company places its cash with high credit quality institutions. The Federal Deposit Insurance Company (FDIC) insures cash amounts at each institution for up to $250,000 and the Securities Investor Protection Corporation (SIPC) also insures cash amounts at each institution up to $250,000. The Company maintains cash in excess of the FDIC and SIPC limits.

Accounts Receivable
Accounts Receivable

Accounts Receivable
September 30,

2015
December 31, 2014

Accounts receivable $ 6,205,904 $ 6,313,032

Less - allowance for doubtful accounts (30,000 ) (30,000 )

 Net accounts receivable $ 6,175,904 $ 6,283,032

The allowance for doubtful accounts is based on management’s regular evaluation of individual customer’s receivables and consideration of a customer’s financial condition and credit history. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. Interest is not charged on past due accounts.

Inventory
Inventory

Inventory is stated at the lower of average cost or market and consists primarily of finished goods. The Company regularly reviews its inventory quantities on hand and records a provision for excess and obsolete inventory based primarily on management’s estimated forecast of product demand and production requirements.

Property and Equipment
Property and Equipment

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets, which range from three to seven years. Leasehold improvements are depreciated over fifteen years or the lease term, whichever is shorter. Maintenance and repairs are charged to expense as incurred.

Trademarks
Trademarks

The costs incurred to file and acquire trademarks, which are active and relate to products with a definite life cycle, are amortized over the estimated useful life of fifteen years. Trademarks, which are active and relate to corporate identification, such as logos, are not amortized. Pending trademarks are capitalized and reviewed monthly for active status.

Long-Lived Asset Impairment
Long-Lived Asset Impairment

The Company periodically evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long-lived assets may warrant revision or that the remaining balance may not be recoverable. When factors indicate that the asset should be evaluated for possible impairment, the Company uses an estimate of the undiscounted net cash flows over the remaining life of the asset in measuring whether the asset is recoverable. Based upon the anticipated future income and cash flow from operations and other factors, relevant in the opinion of the Company’s management, there has been no impairment.

Operating Segment Reporting
Operating Segment Reporting

The Company has two product lines, “gloves” and “apparel,” both of which have similar characteristics. They each provide functional protection and comfort to workers in the form of work wear for various parts of the body; their production processes are similar; they are both sold to the same type of class of customers, typically on the same purchase order; and they are warehoused and distributed from the same warehouse facility. In addition, the “apparel” segment, which the Company is winding down, currently comprises less than 1% of the Company’s revenues. The Company believes that the aggregation criteria of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, paragraph 17 applies and will accordingly aggregate these two segments.

Revenue Recognition
Revenue Recognition

A customer is obligated to pay for products sold to it within a specified number of days from the date that title to the products is transferred to the customer. The Company’s standard terms are typically net 30 days from the transfer of title to the products to the customer, however we have negotiated special terms with certain customers and industries. The Company typically collects payment from a customer within 30 to 60 days from the transfer of title to the products to a customer. Transfer of title occurs and risk of ownership generally passes to a customer at the time of shipment or delivery, depending on the terms of the agreement with a particular customer. The sale price of the Company’s products is substantially fixed or determinable at the date of sale based on purchase orders generated by a customer and accepted by the Company. A customer’s obligation to pay the Company for products sold to it is not contingent upon the resale of those products. The Company recognizes revenues when products are delivered, or shipped to customers, based on terms of agreement with the customers. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign customers.

Revenue Disclosures
Revenue Disclosures

The Company’s revenues are derived from the sale of our core line of task specific work gloves plus our line of work wear apparel products, available to all of our customers, both domestically and internationally. Below is a table outlining this breakdown for the comparative periods:

Three Months Ended September 30, 2015 Three Months Ended September 30, 2014

Net Sales Gloves Apparel Total Gloves Apparel Total

Domestic $ 4,258,853 $ 14,754 $ 4,273,607 $ 4,844,120 $ 16,731 $ 4,860,851

International 1,146,904 — 1,146,904 369,949 — 369,949

Total $ 5,405,757 $ 14,754 $ 5,420,511 $ 5,214,069 $ 16,731 $ 5,230,800

Nine Months Ended September 30, 2015 Nine Months Ended September 30, 2014

Net Sales Gloves Apparel Total Gloves Apparel Total

Domestic $ 11,145,548 $ 45,177 $ 11,190,725 $ 12,305,509 $ 97,983 $ 12,403,492

International 3,969,434 — 3,969,434 2,722,156 739 2,722,895

Total $ 15,114,982 $ 45,177 $ 15,160,159 $ 15,027,665 $ 98,722 $ 15,126,387

Cost of Goods Sold
Cost of Goods Sold

Cost of goods sold includes all of the costs associated with producing the product by independent, third party factories (FOB costs), plus the costs of transporting, inspecting and delivering the product to our distribution warehouse in California (landed costs) and charges for inventory obsolescence. Landed costs consist primarily of ocean/air freight, transport insurance, import duties, administrative charges and local trucking charges from the port to our warehouse.

Purchasing, warehousing and distribution costs include all costs related to the sourcing, importation, storage and distribution of the products.

Product and Warranty Returns, Allowances and Adjustments
Product and Warranty Returns, Allowances and Adjustments

Product returns, allowances and adjustments is a broad term that encompasses a number of offsets to gross sales. Included herein are warranty returns of defective products, returns of saleable products and sales adjustments.

Warranty Returns - the Company has a warranty policy that covers defects in workmanship. It allows customers to return damaged or defective products to us following a customary return merchandise authorization process. Warranty returns for the three months ended September 30, 2015 and 2014 were approximately $6,000 or 0.1% of net sales and $5,000 or 0.1% of net sales, respectively. Warranty returns for the nine months ended

September 30, 2015 and 2014 were approximately $16,000 or 0.1% of net sales and $39,000 or 0.3% of net sales, respectively.

Saleable Product Returns - the Company may allow from time to time, depending on the customer and existing circumstances, stock adjustment returns, whereby the customer is given the opportunity to ‘trade out’ of a style of product that does not sell well in their territory, usually in exchange for another product, again following the customary return merchandise authorization process. In addition the Company may allow from time to time other saleable product returns from customers for other business reasons, for example, in settlement of an outstanding accounts receivable, from a discontinued distributor customer or other customer service purpose. Saleable product returns for the three months ended September 30, 2015 and 2014 were approximately $4,000 or 0.1% of net sales and $59,000 or 1.1% of net sales. Saleable product returns for the nine months ended September 30, 2105 and 2014 were $258,000 or 1.7% of net sales and $118,000 or 0.8% of net sales, respectively.

Sales Adjustments - these adjustments include pricing and shipping corrections and periodic adjustments to the product returns reserve. Pricing and shipping corrections for the three months ended September 30, 2015 and 2014 were approximately $42,000 or 0.8% of net sales and $4,000 or 0.0% of net sales. Sales adjustments for the nine months ended September 30, 2015 and 2014 were $77,000 or 0.5% of net sales and $38,000 or 0.3% of net sales, respectively. Adjustments to the product returns reserve were zero for the three and nine months ended September 30, 2015 and 2014.

For warranty returns the Company utilizes actual historical return rates to determine the allowance for returns in each period. For saleable product returns the Company also utilizes actual historical return rates, adjusted for large, non-recurring occurrences. The Company does not accrue for pricing and shipping corrections as they are unpredictable and generally de minimis. Gross sales are reduced by estimated returns. We record a corresponding accrual for the estimated liability associated with the estimated returns which is based on the historical gross sales of the products corresponding to the estimated returns. This accrual is offset each period by actual product returns.

Reserve for Product and Warranty Returns

Reserve Balance 12/31/14 $ 75,000

Payments Recorded During the Period (132,390 )

(57,390 )

Accrual for New Liabilities During the Reporting Period 132,390

Reserve Balance 3/31/15 75,000

Payments Recorded During the Period (131,600 )

(56,600 )

Accrual for New Liabilities During the Reporting Period 131,600

Reserve Balance 6/30/15 75,000

Payments Recorded During the Period (9,823 )

67,177

Accrual for New Liabilities During the Reporting Period 9,823

Reserve Balance 9/30/15 75,000

Advertising and Marketing
Advertising and Marketing

Advertising and marketing costs are expensed as incurred. Advertising expenses for the three and nine months ended September 30, 2015 and 2014 were $68,961 and $109,405 and $238,674 and $319,334, respectively.

Shipping and Handling Costs
Shipping and Handling Costs

Freight billed to customers is recorded as sales revenue and the related freight costs as cost of sales.

Customer Concentrations
Customer Concentrations

One customer accounted for approximately $1,328,000 or 24.5% of net sales for the quarter ended September 30, 2015. Two customers accounted for approximately $2,159,682 or 41.3% of net sales for the three months ended September 30, 2014. Three customers accounted for approximately $6,807,000 or 44.9% of net sales for the nine months ended September 30, 2015. Two customers accounted for approximately $6,572,159 or 43.4% of net sales for the nine months ended September 30, 2014. No other customers accounted for more than 10% of net sales during the periods.

Supplier Concentrations
Supplier Concentrations

Three suppliers, who are located overseas, accounted for approximately 61% of total purchases for the three months ended September 30, 2015. Two suppliers, who are located overseas, accounted for approximately 67% of total purchases for the three months ended September 30, 2014. Two suppliers, who are located overseas, accounted for approximately 51% of total purchases for the nine months ended September 30, 2015. Two suppliers, who are located overseas, accounted for approximately 72% of total purchases for the nine months ended September 30, 2014. All transactions are conducted in United States Dollars and therefore there are no transaction gains or losses incurred on transactions with foreign suppliers.

Stock Based Compensation
Stock Based Compensation

The Company follows the provisions of FASB ASC 718, “Share-Based Payment.” This statement establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services, as well as transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. ASC 718 requires that the cost resulting from all share-based payment transactions be recognized in the financial statements based on the fair value of the share-based payment. ASC 718 establishes fair value as the measurement objective in accounting for share-based payment transactions with employees, such as the options issued under our stock incentive plans.

Earnings (Loss) Per Share
Earnings (Loss) Per Share

The Company utilizes FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Common equivalent shares are excluded from the computation if their effect is anti-dilutive.

As a result of the net loss for the nine months ended September 30, 2015 and 2014, the Company calculated diluted earnings per share using weighted average basic shares outstanding only, as using diluted shares would be anti-dilutive to loss per share.

The following table sets forth the calculation of the numerators and denominators of the basic and diluted per share computations for the three and nine months ended September 30, 2015 and 2014 if diluted shares were to be included:

Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended

September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014

Numerator: Net Loss $ (205,781 ) $ (402,844 ) $ (474,597 ) $ (1,175,848 )

Denominator: Basic and Diluted EPS

Common shares outstanding, beginning of period 81,132,811 77,607,346 80,808,629 76,704,275

Weighted average common shares issued during the period 1,159,436 1,464,743 634,587 935,577

Denominator for basic earnings per common share 82,292,247 79,072,089 81,443,216 77,639,852

The following potential common shares have been excluded from the computation of diluted net income (loss) per share for the periods presented as the effect would have been anti-dilutive:

Three Months Nine Months

Ended September 30, Ended September 30,

2015 2014 2015 2014

Options outstanding under the Company’s stock option plans 11,030,721 10,873,216 11,030,721 13,745,671

Common Stock Warrants 43,146 43,146 43,146 43,146

Income Taxes
Income Taxes

The Company utilizes FASB ASC 740-10, “Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109”. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes, and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, FASB ASC 740-10 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. No adjustments were required upon adoption of FASB ASC 740-10.

Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to the difference between the basis of the allowance for doubtful accounts, accumulated depreciation and amortization, accrued payroll and net operating loss carryforwards for financial and income tax reporting. The deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.

Deferred tax assets and liabilities are reflected at income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized.

The provision for income taxes for the nine months ended September 30, 2015 and 2014 were zero. Based on its history of losses, the Company historically provided a 100% valuation allowance against its deferred tax assets, as it was not more likely than not that any future benefit from deductible temporary differences and net operating loss carryforwards would be realized. For the year ended December 31, 2014, the Company reassessed the need for a valuation allowance against its deferred tax assets and, based on the positive evidence of the last three year’s pre-tax income and forecasted future results, concluded that it is more likely than not that it would be able to realize some of its deferred tax assets. Accordingly, the Company reversed approximately 28% of its valuation allowance for its current deferred tax assets and recorded a deferred tax benefit of $760,000. These deferred tax benefits are recorded on the balance sheet as current deferred tax assets of $183,000 and long term deferred tax assets of $1,649,000 as of September 30, 2015 and December 31, 2014.

We will continue to evaluate if it is more likely than not that we will realize the benefits from future deferred taxes.

Fair Value of Financial Instruments
Fair Value of Financial Instruments

The fair value of the Company’s financial instruments is determined by using available market information and appropriate valuation methodologies. The Company’s principal financial instruments are cash, accounts receivable, accounts payable and short term line of credit debt. At September 30, 2015 and December 31, 2014, cash, accounts receivable, accounts payable and short term line of credit debt, due to their short maturities, and liquidity, are carried at amounts which reasonably approximate fair value.

The Company measures the fair value of its financial instruments using the procedures set forth below for all assets and liabilities measured at fair value that were previously carried at fair value pursuant to other accounting guidelines.

Under FASB ASC 820, “Fair Value Measurements” fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

FASB ASC 820 establishes a three-level hierarchy for disclosure to show the extent and level of judgment used to estimate fair value measurements.

Level 1 — Uses unadjusted quoted prices that are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2 — Uses inputs, other than Level 1, that are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data. Instruments in this category include non-exchange-traded derivatives, including interest rate swaps.

Level 3 — Uses inputs that are unobservable and are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.

There were no items measured at fair value on a recurring basis as of September 30, 2015 and December 31, 2014.

Recent Accounting Pronouncements
Recent Accounting Pronouncements

In January 2015, the FASB issued ASU Update 2015-01, “Income Statement – Extraordinary and Unusual Items” (“ASU 2015-01”). This Update eliminates from U.S. GAAP the concept of extraordinary items. However, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently have been retained and expanded to include items that are both unusual in nature and infrequently occurring. The amendments in ASU 2015-01 are effective for the Company beginning in 2016. Early adoption is permitted and both prospective and retrospective application is permitted. We currently intend to adopt ASU 2015-01 on January 1, 2016 and apply its provisions on a prospective basis. We don’t anticipate that application of ASU 2015-01 will have a material impact on the Company’s financial statements or related disclosures.

In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which requires that inventory within the scope of the guidance be measured at the lower of cost and net realizable value rather than the lower of cost or market. The standard will be effective for public business entities for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The new guidance shall be applied prospectively and early adoption is permitted. The Company will adopt this guidance in the first quarter of 2017. The impact is not expected to be material.

In April 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs,” which is designed to simplify presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The standard will be effective for U.S. public companies for annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The new guidance shall be applied on a retrospective basis for all periods presented. The Company will adopt this guidance in the first quarter of 2016. The impact is not expected to be material.

X

- Definition
Customer Concentrations Policy
+ References
No definition available.
+ Details

Name: ICPW_CustomerConcentrationsPolicyTextBlock

Namespace Prefix: ICPW_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Supplier Concentration Policy
+ References
No definition available.
+ Details

Name: ICPW_SupplierConcentrationsPolicyTextBlock

Namespace Prefix: ICPW_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-Section 55

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51677389&loc=d3e8384-108330

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=51662920&loc=d3e8275-108329

+ Details

Name: us-gaap_AdvertisingCostsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
+ References
No definition available.
+ Details

Name: us-gaap_BasisOfAccountingPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 305

-SubTopic 10

-Section 05

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6375392&loc=d3e26790-107797

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Financial Reporting Release (FRR)

-Number 203

-Paragraph 02-03

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.3A-02)

-URI http://asc.fasb.org/extlink&oid=27015204&loc=d3e355033-122828

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph k

-Article 1

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02, 03

-Article 3A

+ Details

Name: us-gaap_ConsolidationPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for recognition of costs in the period which correspond to the sales and revenue categories presented in the statement of operations. The accounting policy may include the amount and nature of costs incurred, provisions associated with inventories, purchase discounts, freight and other costs included in cost of sales incurred and recorded in the period. This disclosure also includes the nature of costs of sales incurred and recorded in the statement of operations for the period relating to transactions with related parties.
+ References
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 210.5-03.2)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 50

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51666513&loc=d3e63676-111659

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

+ Details

Name: us-gaap_CostOfSalesPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

+ Details

Name: us-gaap_EarningsPerSharePolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for determining the fair value of financial instruments.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13279-108611

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 60

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7493716&loc=d3e21868-110260

+ Details

Name: us-gaap_FairValueOfFinancialInstrumentsPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 05

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=51717228&loc=d3e202-110218

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section CC

-Subsection 3

+ Details

Name: us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 30

-Section 05

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6423966&loc=d3e40913-109327

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 954

-SubTopic 740

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 17

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32247-109318

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32280-109318

+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for recognizing inventory losses, such as losses on firm purchase commitments and parameters for determining excessive quantities and technological obsolescence, and methods used for measuring such losses.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51655945&loc=d3e3927-108312

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section BB

+ Details

Name: us-gaap_InventoryImpairmentPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=28360613&loc=d3e4492-108314

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 210.5-02.6(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=28360613&loc=d3e4556-108314

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Financial Reporting Release (FRR)

-Number 206

-Paragraph b

-Subparagraph i, ii

-Chapter 2

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_InventoryPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.
+ References
No definition available.
+ Details

Name: us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_PropertyPlantAndEquipmentPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6378556&loc=d3e10133-111534

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e4975-111524

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3-5

-Article 5

+ Details

Name: us-gaap_ReceivablesPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18823-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18726-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

+ Details

Name: us-gaap_RevenueRecognitionPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for revenue recognition for the sale of goods, which is a transaction between an entity delivering a tangible good to a purchaser. The entity also may disclose its treatment of any unearned or deferred revenue that arises from the transaction.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 15

-URI http://asc.fasb.org/subtopic&trid=2197222

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 15

-Section 25

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51677986&loc=d3e47119-111625

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

+ Details

Name: us-gaap_RevenueRecognitionSalesOfGoods

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for revenue recognition for licensing fees, which is consideration paid to the entity (licensor) by another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, or trademark.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 20

-Section 05

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51660065&loc=d3e47769-111627

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A

-Paragraph d

-Subsection 3

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

+ Details

Name: us-gaap_RevenueRecognitionServicesLicensingFees

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for segment reporting.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

+ Details

Name: us-gaap_SegmentReportingPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b),(f)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for the classification of shipping and handling costs, including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Shipping Costs

-URI http://asc.fasb.org/extlink&oid=51575562

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6408413&loc=d3e221937-122793

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section 45

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=51671805&loc=d3e60635-111653

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51667946&loc=d3e61069-111654

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Handling Costs

-URI http://asc.fasb.org/extlink&oid=51575068

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18726-107790

+ Details

Name: us-gaap_ShippingAndHandlingCostPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6061-108592

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6143-108592

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6132-108592

+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 45 R1.htm IDEA: XBRL DOCUMENT v3.3.0.814

Document and Entity Information - shares
9 Months Ended

Sep. 30, 2015

Nov. 06, 2015

Document And Entity Information

Entity Registrant Name IRONCLAD PERFORMANCE WEAR CORP

Entity Central Index Key 0001301712

Document Type 10-Q

Document Period End Date Sep. 30, 2015

Amendment Flag false

Current Fiscal Year End Date --12-31

Is Entity a Well-known Seasoned Issuer? No

Is Entity a Voluntary Filer? No

Is Entity's Reporting Status Current? Yes

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 82,937,309

Document Fiscal Period Focus Q3

Document Fiscal Year Focus 2015

X

- References
No definition available.
+ Details

Name: ICPW_DocumentAndEntityInformationAbstract

Namespace Prefix: ICPW_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
If the value is true, then the document is an amendment to previously-filed/accepted document.
+ References
No definition available.
+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition
End date of current fiscal year in the format --MM-DD.
+ References
No definition available.
+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition
This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.
+ References
No definition available.
+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition
This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.
+ References
No definition available.
+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition
The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.
+ References
No definition available.
+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition
The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".
+ References
No definition available.
+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition
A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.
+ References
No definition available.
+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition
Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.
+ References
No definition available.
+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.
+ References
No definition available.
+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition
The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
+ References
No definition available.
+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition
Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.
+ References
No definition available.
+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

XML 46 R18.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies (Tables)
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Accounts Receivable

Accounts Receivable
September 30,

2015
December 31, 2014

Accounts receivable $ 6,205,904 $ 6,313,032

Less - allowance for doubtful accounts (30,000 ) (30,000 )

 Net accounts receivable $ 6,175,904 $ 6,283,032

Revenue Disclosures

Three Months Ended September 30, 2015 Three Months Ended September 30, 2014

Net Sales Gloves Apparel Total Gloves Apparel Total

Domestic $ 4,258,853 $ 14,754 $ 4,273,607 $ 4,844,120 $ 16,731 $ 4,860,851

International 1,146,904 — 1,146,904 369,949 — 369,949

Total $ 5,405,757 $ 14,754 $ 5,420,511 $ 5,214,069 $ 16,731 $ 5,230,800

Nine Months Ended September 30, 2015 Nine Months Ended September 30, 2014

Net Sales Gloves Apparel Total Gloves Apparel Total

Domestic $ 11,145,548 $ 45,177 $ 11,190,725 $ 12,305,509 $ 97,983 $ 12,403,492

International 3,969,434 — 3,969,434 2,722,156 739 2,722,895

Total $ 15,114,982 $ 45,177 $ 15,160,159 $ 15,027,665 $ 98,722 $ 15,126,387

Reserve for Product and Warranty Returns

Reserve for Product and Warranty Returns

Reserve Balance 12/31/14 $ 75,000

Payments Recorded During the Period (132,390 )

(57,390 )

Accrual for New Liabilities During the Reporting Period 132,390

Reserve Balance 3/31/15 75,000

Payments Recorded During the Period (131,600 )

(56,600 )

Accrual for New Liabilities During the Reporting Period 131,600

Reserve Balance 6/30/15 75,000

Payments Recorded During the Period (9,823 )

67,177

Accrual for New Liabilities During the Reporting Period 9,823

Reserve Balance 9/30/15 75,000

Earnings (Loss) Per Share

Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended

September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014

Numerator: Net Loss $ (205,781 ) $ (402,844 ) $ (474,597 ) $ (1,175,848 )

Denominator: Basic and Diluted EPS

Common shares outstanding, beginning of period 81,132,811 77,607,346 80,808,629 76,704,275

Weighted average common shares issued during the period 1,159,436 1,464,743 634,587 935,577

Denominator for basic earnings per common share 82,292,247 79,072,089 81,443,216 77,639,852

Earnings Per Share, Anti-Dilutive Common Shares

Three Months Nine Months

Ended September 30, Ended September 30,

2015 2014 2015 2014

Options outstanding under the Company’s stock option plans 11,030,721 10,873,216 11,030,721 13,745,671

Common Stock Warrants 43,146 43,146 43,146 43,146

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name: us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the effect of income (loss) on basic earnings per share.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 55

-Paragraph 52

-URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

+ Details

Name: us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=51674963&loc=d3e12565-110249

+ Details

Name: us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.
+ References
No definition available.
+ Details

Name: us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 47 R4.htm IDEA: XBRL DOCUMENT v3.3.0.814

Statements of Operations (Unaudited) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

REVENUES

Net sales $ 5,420,511 $ 5,230,800 $ 15,160,159 $ 15,126,387

COST OF SALES

Cost of sales 3,504,078 3,379,628 9,700,524 10,148,412

GROSS PROFIT 1,916,433 1,851,172 5,459,635 4,977,975

OPERATING EXPENSES

General and administrative 804,143 1,057,775 2,243,963 2,592,865

Sales and marketing 807,168 690,613 2,239,471 2,053,095

Research and development 166,368 138,174 479,967 391,156

Purchasing, warehousing and distribution 280,810 336,191 805,340 1,020,287

Depreciation and amortization 33,039 30,264 99,867 88,759

Total operating expenses 2,091,528 2,253,017 5,868,608 6,146,162

LOSS FROM OPERATIONS (175,095) (401,845) (408,973) (1,168,187)

OTHER INCOME (EXPENSE)

Interest expense (30,693) (2,703) (65,635) (9,615)

Interest income $ 7 $ 7 $ 21 21

Other income, net 131

Gain on disposition of equipment $ 1,697 1,802

Total other income (expense) $ (30,686) (999) $ (65,614) (7,661)

NET LOSS BEFORE PROVISION FOR INCOME TAXES $ (205,781) $ (402,844) $ (474,587) $ (1,175,848)

BENEFIT FROM INCOME TAXES

NET LOSS $ (205,781) $ (402,844) $ (474,587) $ (1,175,848)

NET LOSS PER COMMON SHARE

Basic $ (0.00) $ (0.01) $ (0.01) $ (0.02)

Diluted $ (0.00) $ (0.01) $ (0.01) $ (0.02)

WEIGHTED AVERAGE COMMON SHARES OUTSTANDING

Basic 82,292,247 79,072,089 81,443,216 77,639,852

Diluted 82,292,247 79,072,089 81,443,216 77,639,852

X

- Definition
Cost of Sales
+ References
No definition available.
+ Details

Name: ICPW_CostOfSalesAbstract

Namespace Prefix: ICPW_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Other Income Expense
+ References
No definition available.
+ Details

Name: ICPW_OtherIncomeExpenseAbstract

Namespace Prefix: ICPW_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Total costs related to goods produced and sold during the reporting period.
+ References
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 210.5-03.2(a))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_CostOfGoodsSold

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_DepreciationAndAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_EarningsPerShareAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 55

-Paragraph 52

-URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.23)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 18

-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 20

-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

+ Details

Name: us-gaap_EarningsPerShareBasic

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
+ References
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 210.5-03.21)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 18

-Article 7

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 20

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 21

-Article 9

+ Details

Name: us-gaap_EarningsPerShareDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_GainLossOnSaleOfPropertyPlantEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
+ References
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 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_GeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
+ References
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 210.5-03.1,2)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.13)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 45

-Paragraph 18

-URI http://asc.fasb.org/extlink&oid=51664549&loc=SL4613673-111683

+ Details

Name: us-gaap_IncomeLossFromContinuingOperations

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The portion of earnings or loss from continuing operations before income taxes that is attributable to domestic operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h)(1)(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of the cost of borrowed funds accounted for as interest expense.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.9)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

+ Details

Name: us-gaap_InterestExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.
+ References
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 210.5-03.7(b))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_InvestmentIncomeInterest

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=51831255

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=51831270

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.
+ References
No definition available.
+ Details

Name: us-gaap_OperatingExpenses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_OperatingExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The aggregate amount of other income amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items.
+ References
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 210.5-03.7)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherNonoperatingIncome

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.
+ References
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 210.5-03.9)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherNonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 730

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 985

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

+ Details

Name: us-gaap_ResearchAndDevelopmentExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_RevenuesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.
+ References
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 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name: us-gaap_SalesRevenueNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The aggregate total amount of expenses directly related to the marketing or selling of products or services.
+ References
No definition available.
+ Details

Name: us-gaap_SellingAndMarketingExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51667946&loc=d3e61069-111654

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Handling Costs

-URI http://asc.fasb.org/extlink&oid=51575068

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section 45

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=51671805&loc=d3e60635-111653

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18726-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 45

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6408413&loc=d3e221937-122793

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Shipping Costs

-URI http://asc.fasb.org/extlink&oid=51575562

+ Details

Name: us-gaap_ShippingHandlingAndTransportationCosts

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 16

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1505-109256

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name: us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 45

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Weighted-Average Number of Common Shares Outstanding

-URI http://asc.fasb.org/extlink&oid=6528421

+ Details

Name: us-gaap_WeightedAverageNumberOfSharesOutstandingBasic

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 48 R12.htm IDEA: XBRL DOCUMENT v3.3.0.814

7. Bank Lines of Credit
9 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

7. Bank Lines of Credit
7. Bank Lines of Credit



Bank Revolving Loan

On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provided a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility were under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, were subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory were not to not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secured amounts borrowed under the terms of this agreement. Interest on borrowed funds were to accrue at Prime minus 0.25% unless we chose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.

On November 28, 2014 we entered into a Revolving Loan and Security Agreement with Capital One, N.A. which currently provides a revolving loan of up to $8,000,000. The loan expires November 30, 2016. On June 16, 2015, pursuant to the terms of the agreement, we increased the line limit from $6,000,000 to $8,000,000. All advances, up to the line limit of $8,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) 50% of the value of eligible landed inventory, plus (c) 35% of eligible in-transit inventory. In addition, the outstanding principal amount of all advances against eligible inventory shall not exceed 50% of the total line limit. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds accrued at LIBOR plus 2.80% until such time as the Company’s trailing twelve month EBITDAS (Earnings Before Interest, Taxes, Depreciation, Amortization and Stock compensation expense) exceeded $1,000,000 at which time the rate decreased to LIBOR plus 2.50%. The interest rate at September 30, 2015 was 2.697%. This agreement contains a Minimum Debt Service Coverage Ratio covenant and a Tangible Net Worth covenant. At September 30, 2015, the Company is in compliance with all covenants. At September 30, 2015, we had unused credit available under our current facility of approximately $3,927,718.

As of September 30, 2015 and December 31, 2014, the total amounts due to Capital One, N.A. were $3,229,303 and $2,586,034, respectively.

X

- References
No definition available.
+ Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

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 210.5-02.19,20,22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_DebtDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 49 R11.htm IDEA: XBRL DOCUMENT v3.3.0.814

6. Accounts Payable and Accrued Expenses
9 Months Ended

Sep. 30, 2015

Payables and Accruals [Abstract]

6. Accounts Payable and Accrued Expenses
6. Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consisted of the following at September 30, 2015 and December 31, 2014:

September 30, 2015 December 31, 2014

Accounts payable $ 1,268,492 $ 1,770,620

Accrued rebates and co-op 122,400 202,805

Customer deposits 50,784 167,410

Accrued returns reserve 75,000 75,000

Accrued expenses – other 490,301 373,788

Total accounts payable and accrued expenses $ 2,006,977 $ 2,589,623

X

- Definition
The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.
+ References
No definition available.
+ Details

Name: us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_PayablesAndAccrualsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 50 R23.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions (Tables)
9 Months Ended

Sep. 30, 2015

Equity [Abstract]

Warrant Activity

Number of Shares Weighted Average Exercise Price

Warrants outstanding at December 31, 2014 43,146 0.19

Warrants exercised —

Warrants outstanding at September 30, 2015 43,146 0.19

Fair Value of Stock Options - Assumptions Used

Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended

September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014

Risk free interest rate — 1.68 % 1.54 % 0.05% to 2.66%

Dividends — — — —

Volatility factor — 192.25 % 133.9 % 80.9% to 192.25%

Expected life — 6.26 years 6.25 years 5.5 to 6.26 years

Stock Option Activity

Number of Shares Weighted Average Exercise Price

Outstanding at December 31, 2014
13,408,324 $ 0.148

Granted — $ —

Exercised (106,600 ) $ 0.094

Cancelled/Expired (519,487 ) $ 0.15

Outstanding at March 31, 2015 12,782,237 $ 0.148

Granted 733,333 $ 0.280

Exercised (733,333 ) $ 0.230

Cancelled/Expired — $ 0.150

Outstanding at June 30, 2015 12,782,237 $ 0.148

Granted — $ —

Exercised (1,288,747 ) $ 0.094

Cancelled/Expired (462,769 ) $ 0.155

Outstanding at September 30, 2015 11,030,721 $ 0.154

Exercisable at September 30, 2015 7,559,994 $ 0.154

Stock Options Outstanding

Range of Exercise
Price Number
Outstanding Weighted Average
Remaining Contractual
Life (Years) Weighted Average
Exercise Price Intrinsic Value
Outstanding Shares

$ 0.09 - $0.27 11,030,721 6.53 $ 0.154 $ 1,146,763

The following table summarizes information about stock options exercisable at September 30, 2015:

Range of Exercise
Price Number
Exercisable Weighted Average
Remaining Contractual
Life (Years) Weighted Average
Exercise Price Intrinsic Value
Exercisable Shares

$ 0.09 - $0.26 7,559,994 5.56 $ 0.154 $ 788,144

Non-Vested Stock Options

Number of Shares Weighted Average Grant Date Fair Value

Non-Vested at December 31, 2014 5,858,535 $ 0.146

 Granted — $ —

 Vested (1,127,189 ) $ 0.14

 Forfeited (300,000 ) $ 0.16

Non-Vested at March 31, 2015 4,431,346 $ 0.147

 Granted 733,333 $ 0.280

 Vested (863,645 ) $ 0.14

 Forfeited — $ —

Non-Vested at June 30, 2015 4,301,034 $ 0.152

 Granted — $ —

 Vested (496,975 ) $ 0.189

 Forfeited. (333,332 ) $ 0.18

Non-Vested at September 30, 2015 3,470,727 $ 0.155

X

- References
No definition available.
+ Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the changes in other outstanding share-based compensation awards other than stock options or nonvested awards.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ScheduleOfOtherShareBasedCompensationActivityTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section S99

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=51659978&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 28

-Article 5

+ Details

Name: us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the number of fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term for both options (or share units) currently outstanding and options (or share units) exercisable (or convertible).
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 51 R19.htm IDEA: XBRL DOCUMENT v3.3.0.814

3. Inventory (Tables)
9 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

Inventory

September 30, 2015 December 31, 2014

Finished goods, net $ 7,555,430 $ 7,123,654

X

- References
No definition available.
+ Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 2

-Paragraph 6

-Subparagraph a,b,c

-Article 5

+ Details

Name: us-gaap_ScheduleOfInventoryCurrentTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 52 R15.htm IDEA: XBRL DOCUMENT v3.3.0.814

10. Commitments and Contingencies
9 Months Ended

Sep. 30, 2015

Commitments and Contingencies Disclosure [Abstract]

10. Commitments and Contingencies
10. Commitments and Contingencies



The Company entered into a five-year lease with one option to renew for an additional five years for a corporate office and warehouse lease commencing in July 2006. The Company exercised its five year option to renew this lease commencing in July 2011. The facility is located in El Segundo, California. As part of this renewal process we reduced our square footage by approximately 1,700 square feet of unneeded warehouse space in exchange for six months of rent concessions and approximately $40,000 for tenant improvements. Rent expense for this facility for the three months and nine months ended September 30, 2015 was $2,032 and $4,063, respectively. Rent expense for this facility for the three months and nine months ended September 30, 2014 was $40,716 and $127,778, respectively. The Company has sublet this facility for the remainder of its lease term as the Company relocated to Texas.

On June 11, 2014, the Company entered into a 42 month lease for a new corporate office facility in Farmers Branch, Texas, commencing in the third quarter of 2014. The Company relocated its corporate headquarters to Texas in the third quarter of 2014. This new facility is approximately 13,026 square feet and the Company has negotiated six months of rent abatement. The monthly base rent is $7,653 plus $3,449 for common area operating expenses. A security deposit of one month’s rent has been made in the amount of $11,102. As part of this process, we were granted $60,000 for tenant improvements. Rent expense attributable to this facility for the three months and nine months ended September 30, 2015 was $24,263 and $72,788, respectively.

The Company has various non-cancelable operating leases for office equipment expiring through August, 2018. Equipment lease expense charged to operations under these leases was $3,626 and $4,598 for the three months ended September 30, 2015 and 2014, respectively. Equipment lease expense charged to operations under these leases was $11,468 and $10,200 for the nine months ended September 30, 2015 and 2014, respectively.

Future minimum rental commitments under these non-cancelable operating leases for years ending December 31 are as follows:

Year Facilities Equipment Total

2015 $ 65,741 $ 2,695 $ 68,436

2016 181,609 10,139 191,748

2017 97,051 9,240 106,291

2018 16,175 5,775 21,950

$ 360,576 $ 27,849 $ 388,425

Ironclad California executed a Consulting Agreement with Eduard Albert Jaeger, its founder and former CEO, effective in February 18, 2014. Pursuant to the terms of this two year Consulting Agreement, Mr. Jaeger would be paid an initial base fee of $225,000 for the first year of the agreement and a base fee of $150,000 for the second year of the agreement. In addition, the Company would reimburse Mr. Jaeger for 100% of the premiums for COBRA coverage for himself and his family for the first 12 months of the agreement. The Company would also reimburse Mr. Jaeger for any travel and lodging expense incurred while rendering services to the Company. The total expense recognized in the three months ended September 30, 2015 and 2014 for Mr. Jaeger’s fees and COBRA was $60,091 and $48,741, respectively. The total expense recognized in the nine months ended September 30, 2015 and 2014 for Mr. Jaeger’s fees and COBRA was $184,225 and $197,294, respectively.

X

- References
No definition available.
+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for commitments and contingencies.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=51674963&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 440

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

+ Details

Name: us-gaap_CommitmentsAndContingenciesDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 53 R13.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions
9 Months Ended

Sep. 30, 2015

Equity [Abstract]

8. Equity Transactions
8. Equity Transactions

Common Stock



On January 23, 2015 the Company issued 106,600 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

On June 4, 2015 the Company issued 733,333 shares of restricted common stock with a fair value of $0.28, vesting over a period of one year.

On August 11, 2015 the Company issued 601,055 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

On August 16, 2015 the Company issued 503,158 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

On August 23, 2015 the Company issued 62,500 shares of common stock upon the exercise of stock options at a range in exercise price of $0.09 to $0.095.

On August 27, 2015 the Company issued 122,034 shares of common stock upon the exercise of stock options at an exercise price of $0.09.

There were 82,937,309 shares of common stock of the Company outstanding at September 30, 2015.

Warrant Activity

A summary of warrant activity is as follows:

Number of Shares Weighted Average Exercise Price

Warrants outstanding at December 31, 2014 43,146 0.19

Warrants exercised —

Warrants outstanding at September 30, 2015 43,146 0.19

Stock Based Compensation

Ironclad California reserved 3,020,187 shares of its common stock for issuance to employees, directors and consultants under the 2000 Stock Incentive Plan, which the Company assumed in the merger (the “2000 Plan”). Under the 2000 Plan, options may be granted at prices not less than the fair market value of the Company’s common stock at the grant date. Options generally have a ten-year term and shall be exercisable as determined by the Board of Directors.

Effective May 18, 2006, the Company reserved 4,250,000 shares of its common stock for issuance to employees, directors and consultants under its 2006 Stock Incentive Plan (the “2006 Plan”). In June, 2009, the shareholders of the Company approved an increase in the number of shares of common stock reserved under the 2006 Plan to 11,000,000 shares. In April, 2011, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 13,000,000 shares. In May, 2013, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 16,000,000 shares. In April, 2014, the shareholders of the Company approved a further increase in the number of shares of common stock reserved under the 2006 Plan to 21,000,000 shares. Under the 2006 Plan, options may be granted at prices not less than the fair market value of the Company’s common stock at the grant date. Options generally have a ten-year term and shall be exercisable as determined by the Board of Directors.

The fair value of each stock option granted under either the 2000 Plan or 2006 Plan is estimated on the date of the grant using the Black-Scholes Model. The Black-Scholes Model has assumptions for risk free interest rates, dividends, stock volatility and expected life of an option grant. The risk free interest rate is based on the U.S. Treasury Bill rate with a maturity based on the expected life of the options and on the closest day to an individual stock option grant. Dividend rates are based on the Company’s dividend history. The stock volatility factor is based on historical market prices of the Company’s common stock. The expected life of an option grant is based on management’s estimate. The fair value of each option grant is recognized as compensation expense over the vesting period of the option on a straight line basis.

For stock options issued during the three months and nine months ended September 30, 2015 and 2014, the fair value of these options was estimated at the date of the grant using a Black-Scholes option pricing model with the following range of assumptions:

Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended

September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014

Risk free interest rate — 1.68 % 1.54 % 0.05% to 2.66%

Dividends — — — —

Volatility factor — 192.25 % 133.9 % 80.9% to 192.25%

Expected life — 6.26 years 6.25 years 5.5 to 6.26 years

A summary of stock option and restricted stock activity is as follows:

Number of Shares Weighted Average Exercise Price

Outstanding at December 31, 2014
13,408,324 $ 0.148

Granted — $ —

Exercised (106,600 ) $ 0.094

Cancelled/Expired (519,487 ) $ 0.15

Outstanding at March 31, 2015 12,782,237 $ 0.148

Granted 733,333 $ 0.280

Exercised (733,333 ) $ 0.230

Cancelled/Expired — $ 0.150

Outstanding at June 30, 2015 12,782,237 $ 0.148

Granted — $ —

Exercised (1,288,747 ) $ 0.094

Cancelled/Expired (462,769 ) $ 0.155

Outstanding at September 30, 2015 11,030,721 $ 0.154

Exercisable at September 30, 2015 7,559,994 $ 0.154

The following table summarizes information about stock options outstanding at September 30, 2015:

Range of Exercise
Price Number
Outstanding Weighted Average
Remaining Contractual
Life (Years) Weighted Average
Exercise Price Intrinsic Value
Outstanding Shares

$ 0.09 - $0.27 11,030,721 6.53 $ 0.154 $ 1,146,763

The following table summarizes information about stock options exercisable at September 30, 2015:

Range of Exercise
Price Number
Exercisable Weighted Average
Remaining Contractual
Life (Years) Weighted Average
Exercise Price Intrinsic Value
Exercisable Shares

$ 0.09 - $0.26 7,559,994 5.56 $ 0.154 $ 788,144

The following table summarizes information about non-vested stock options and restricted stock at September 30, 2015:

Number of Shares Weighted Average Grant Date Fair Value

Non-Vested at December 31, 2014 5,858,535 $ 0.146

 Granted — $ —

 Vested (1,127,189 ) $ 0.14

 Forfeited (300,000 ) $ 0.16

Non-Vested at March 31, 2015 4,431,346 $ 0.147

 Granted 733,333 $ 0.280

 Vested (863,645 ) $ 0.14

 Forfeited — $ —

Non-Vested at June 30, 2015 4,301,034 $ 0.152

 Granted — $ —

 Vested (496,975 ) $ 0.189

 Forfeited. (333,332 ) $ 0.18

Non-Vested at September 30, 2015 3,470,727 $ 0.155

In accordance with ASC 718, the Company recorded $90,487 and $88,528 of compensation expense for employee stock options during the three months ended September 30, 2015 and 2014. The Company recorded $265,382 and $245,644 of compensation expense for employee stock options during the nine months ended September 30, 2015 and 2014. There was a total of $517,921 of unrecognized compensation costs related to non-vested share-based compensation arrangements under the Plan outstanding at September 30, 2015. This cost is expected to be recognized over a weighted average period of 2.16 years. The total fair value of shares vested during the nine months ended September 30, 2015 was $392,012.

X

- References
No definition available.
+ Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

+ Details

Name: us-gaap_StockholdersEquityNoteDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 54 R14.htm IDEA: XBRL DOCUMENT v3.3.0.814

9. Income Taxes
9 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

9. Income Taxes
9. Income Taxes

The Company utilizes FASB ASC 740-10, “Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109”. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes, and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, FASB ASC 740-10 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. No adjustments were required upon adoption of FASB ASC 740-10.

The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the fiscal years 2011 through 2014. The Company’s state tax returns are open to audit under the statute of limitations for the fiscal years 2010 through 2014.

The provision for income taxes differs from the amount that would result from applying the federal statutory rate for the periods ended September 30, 2015 and 2014 as follows:

September 30, 2015 September 30, 2014

Statutory regular federal income benefit rate 34.0 % 34.0 %

State income taxes, net of federal benefit 2.7 % 5.3 %

Change in valuation allowance (36.7 %) (39.3 %)

Total — % — %

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of sufficient future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize some portion or all of the benefits of these deductible differences. The Company’s glove business generally shows an increase in sales during the third and fourth quarters due primarily to an increase in the sale of the winter glove line during this period. The Company typically generates 55% - 65% of the glove net sales during these months. The change in valuation allowance is affected by the seasonality of the business.

As of September 30, 2015, the Company had unused federal and states net operating loss carryforwards available to offset future taxable income of approximately $4.1 million and $5.4 million, respectively, that expire between 2015 and 2026.

X

- References
No definition available.
+ Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name: us-gaap_IncomeTaxDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 55 R16.htm IDEA: XBRL DOCUMENT v3.3.0.814

11. Subsequent Events
9 Months Ended

Sep. 30, 2015

Subsequent Events [Abstract]

11. Subsequent Events
11. Subsequent Events

The Company evaluated subsequent events through November 13, 2015, the date of issuance of the condensed consolidated financial statements for the three and nine months ended September 30, 2015.

As the Company reported in its Form 8-K filed on November 12, 2015, effective November 6, 2015, the Company terminated its Exclusive License and Distributorship Agreement dated January 6, 2009, as amended on January 27, 2015, with ORR Safety Corporation (the “Distributorship Agreement”), for the reasons stated therein. The Company also terminated its Sub-Distributorship Agreement dated July 22, 2010, as amended on January 27, 2015, with ORR, concurrent with its termination of the Distributorship Agreement.

On September 28, 2015 Ironclad filed suit in Dallas County state court in Texas against ORR Safety alleging breach of the Distributorship Agreement, and seeking damages and a declaration of rights.

On October 23, 2015, ORR removed the Texas state court lawsuit to the US District Court in Dallas, and filed an answer to the complaint generally denying all of the Company’s claims, and additionally filing a counterclaim. The Company believes the counterclaims to be without merit.

X

- References
No definition available.
+ Details

Name: us-gaap_SubsequentEventsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
+ References
No definition available.
+ Details

Name: us-gaap_SubsequentEventsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 56 R34.htm IDEA: XBRL DOCUMENT v3.3.0.814

3. Inventory (Details Narrative) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Inventory Disclosure [Abstract]

Inventory reserve (in Dollars) $ 547,800 $ 547,800

X

- References
No definition available.
+ Details

Name: us-gaap_InventoryDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of valuation reserve for inventory.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.BB)

-URI http://asc.fasb.org/extlink&oid=27011343&loc=d3e100047-122729

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 210.5-02.6(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SX 210.12-09)

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 330

-SubTopic 10

-Section 35

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=51655945&loc=d3e3927-108312

+ Details

Name: us-gaap_InventoryValuationReserves

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 57 R21.htm IDEA: XBRL DOCUMENT v3.3.0.814

5. Trademarks and Patents (Tables)
9 Months Ended

Sep. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Trademarks and Patents

September 30, 2015 December 31, 2014

Trademarks $ 167,754 $ 168,789

Patents 26,236 24,835

Less: Accumulated amortization (65,711 ) (58,560 )

Trademarks and Patents, net $ 128,279 $ 135,064

X

- References
No definition available.
+ Details

Name: us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

+ Details

Name: us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 58 R26.htm IDEA: XBRL DOCUMENT v3.3.0.814

1. Description of Business (Details Narrative)
9 Months Ended

Sep. 30, 2015

Patents

U.S. Trademarks

Patents Held 57

In Use U.S. Trademarks

Patents Held 9

U.S. Trademarks Pending Registration

Patents Held 4

International Trademarks

Patents Held 21

International Trademarks Pending

Patents Held 3

Copyright Marks

Patents Held 7

X

- Definition
Patents Held
+ References
No definition available.
+ Details

Name: ICPW_PatentsHeld

Namespace Prefix: ICPW_

Data Type: xbrli:integerItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=ICPW_USTrademarksMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=ICPW_USTrademarksInUseMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=ICPW_USTrademarksPendingMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=ICPW_InternationalTrademarksMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=ICPW_InternationalTrademarksPendingMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=ICPW_CopyrightMarksMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 59 R49.htm IDEA: XBRL DOCUMENT v3.3.0.814

10. Commitments and Contingencies - Commitments and Contingencies (Details)

Sep. 30, 2015

USD ($)

2015 $ 68,436

2016 191,748

2017 106,291

2018 21,950

Future Minimum Rental Commitments 388,425

Facilities

2015 65,741

2016 181,609

2017 97,051

2018 16,175

Future Minimum Rental Commitments 360,576

Equipment

2015 2,695

2016 10,139

2017 9,240

2018 5,775

Future Minimum Rental Commitments $ 27,849

X

- Definition
Amount of minimum lease payments for capital leases due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

+ Details

Name: us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFiveYears

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of minimum lease payments for capital leases due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

+ Details

Name: us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of minimum lease payments for capital leases due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

+ Details

Name: us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_OperatingLeasesFutureMinimumPaymentsDue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition
Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_OtherCommitmentsAxis=ICPW_FacilitiesMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

X

- Details

Name: us-gaap_OtherCommitmentsAxis=us-gaap_EquipmentMember

Namespace Prefix:

Data Type: na

Balance Type:

Period Type:

XML 60 R41.htm IDEA: XBRL DOCUMENT v3.3.0.814

8. Equity Transactions - Warrant Activity (Details) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2015

Equity [Abstract]

Outstanding, Beginning $ 43,146 $ 43,146

Outstanding, Beginning, Per Share $ 0.19 $ 0.19

Warrants Exercised $ 0.094 $ 0.230 $ 0.094

Outstanding, Ending $ 43,146 $ 43,146

Outstanding, Ending, Per Share $ 0.19 $ 0.19

X

- References
No definition available.
+ Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)(iii)(3)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition
Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)(iii)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name: us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition
Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(i))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name: us-gaap_WarrantsAndRightsOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 61 R5.htm IDEA: XBRL DOCUMENT v3.3.0.814

Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss $ (474,587) $ (1,175,848)

Adjustments to reconcile net loss to net cash flows (used) provided by operating activities:

Depreciation 92,716 81,652

Amortization 7,151 7,107

Stock option expense $ 265,202 245,644

Gain on disposition of equipment 1,802

Changes in operating assets and liabilities:

Accounts receivable $ 107,128 2,365,035

Inventory (431,776) (1,351,506)

Deposits on inventory 510,080 (456,982)

Prepaid and other (193,561) (317,747)

Accounts payable and accrued expenses (582,646) 1,020,825

Net cash flows (used) provided by operating activities (700,293) 416,378

CASH FLOWS FROM INVESTING ACTIVITIES

Property, plant and equipment purchased $ (135,999) (188,113)

Proceeds from sale of assets 6,233

Investment in trademarks $ (366) (6,300)

Net cash flows used in investing activities (136,365) (188,180)

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from issuance of common stock 129,453 752,238

Proceeds from bank line of credit 10,142,935 4,630,885

Payments to bank line of credit (9,499,666) (5,648,183)

Net cash flows provided (used) by financing activities 772,722 (265,060)

NET DECREASE IN CASH (63,936) (36,862)

CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD 340,904 313,750

CASH AND CASH EQUIVALENTS END OF PERIOD 276,968 276,888

SUPPLEMENTAL DISCLOSURES

Interest paid in cash $ 65,635 $ 9,616

X

- Definition
Increase/decrease in carrying value of capitalized payments made in advance for inventory that is expected to be received within one year or the normal operating cycle, if longer.
+ References
No definition available.
+ Details

Name: ICPW_DepositsOnInventory

Namespace Prefix: ICPW_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_AdjustmentForAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3044-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
Amount of increase (decrease) in cash. Cash is the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Includes effect from exchange rate changes.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=49171198&loc=d3e33268-110906

+ Details

Name: us-gaap_CashPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_Depreciation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of increase (decrease) in carrying value of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ References
No definition available.
+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_GainLossOnSaleOfPropertyPlantEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInInventories

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_IncreaseDecreaseInOtherOperatingAssetsAndLiabilitiesNetAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The amount of cash paid for interest during the period.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3536-108585

+ Details

Name: us-gaap_InterestPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
Amount of the required periodic payments of both interest and principal.
+ References
Reference 1: 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(b),22(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_LineOfCreditFacilityPeriodicPayment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3574-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3521-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3536-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=51831255

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=51831270

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition
The cash inflow from the additional capital contribution to the entity.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOfCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3255-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(f))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name: us-gaap_ProceedsFromLinesOfCredit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3179-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

+ Details

Name: us-gaap_ProceedsFromSaleOfProductiveAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3179-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

+ Details

Name: us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
The noncash expense that accounts for the value of stock or unit options distributed to employees as compensation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

+ Details

Name: us-gaap_StockOptionPlanExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- References
No definition available.
+ Details

Name: us-gaap_SupplementalCashFlowInformationAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 62 R10.htm IDEA: XBRL DOCUMENT v3.3.0.814

5. Trademarks and Patents
9 Months Ended

Sep. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

5. Trademarks and Patents
5. Trademarks and Patents

Trademarks and patents consisted of the following:

September 30, 2015 December 31, 2014

Trademarks $ 167,754 $ 168,789

Patents 26,236 24,835

Less: Accumulated amortization (65,711 ) (58,560 )

Trademarks and Patents, net $ 128,279 $ 135,064

Trademarks and patents consist of definite-lived trademarks and patents of $126,890 and $126,525 and indefinite-lived trademarks and patents of $67,098 and $67,099 at September 30, 2015 and December 31, 2014, respectively. All trademark and patent costs have been generated by the Company, and consist of legal and filing fees.

Amortization expense for the three months ended September 30, 2015 and 2014 was $2,383 and $2,389, respectively. Amortization expense for the nine months ended September 30, 2015 and 2014 was $7,151 and $7,107, respectively.

X

- References
No definition available.
+ Details

Name: us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
The entire disclosure for all or part of the information related to intangible assets.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275

+ Details

Name: us-gaap_IntangibleAssetsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 63 R27.htm IDEA: XBRL DOCUMENT v3.3.0.814

2. Accounting Policies - Accounts Receivable (Details) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Accounting Policies [Abstract]

Accounts receivable $ 6,205,904 $ 6,313,032

Less - allowance for doubtful accounts (30,000) (30,000)

Net accounts receivable $ 6,175,904 $ 6,283,032

X

- References
No definition available.
+ Details

Name: us-gaap_AccountingPoliciesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of account and note receivables due from other than related parties.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3-4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AccountsAndNotesReceivableNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
For unclassified balance sheet, amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.9)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Article 5

+ Details

Name: us-gaap_AccountsReceivableGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition
For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5074-111524

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 210.5-02.4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name: us-gaap_AllowanceForDoubtfulAccountsReceivable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 64 FilingSummary.xml IDEA: XBRL DOCUMENT 3.3.0.814 html 99 233 1 false 26 0 false 5 false false R1.htm 00000001 - Document - Document and Entity Information Sheet http://ICPW/role/DocumentAndEntityInformation Document and Entity Information Cover 1 false false R2.htm 00000002 - Statement - Balance Sheets (Unaudited) Sheet http://ICPW/role/BalanceSheets Balance Sheets (Unaudited) Statements 2 false false R3.htm 00000003 - Statement - Balance Sheets (Parenthetical) Sheet http://ICPW/role/BalanceSheetsParenthetical Balance Sheets (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - Statements of Operations (Unaudited) Sheet http://ICPW/role/StatementsOfOperations Statements of Operations (Unaudited) Statements 4 false false R5.htm 00000005 - Statement - Statements of Cash Flows (Unaudited) Sheet http://ICPW/role/StatementsOfCashFlows Statements of Cash Flows (Unaudited) Statements 5 false false R6.htm 00000006 - Disclosure - 1. Description of Business Sheet http://ICPW/role/DescriptionOfBusiness 1. Description of Business Notes 6 false false R7.htm 00000007 - Disclosure - 2. Accounting Policies Sheet http://ICPW/role/AccountingPolicies 2. Accounting Policies Notes 7 false false R8.htm 00000008 - Disclosure - 3. Inventory Sheet http://ICPW/role/Inventory 3. Inventory Notes 8 false false R9.htm 00000009 - Disclosure - 4. Property and Equipment Sheet http://ICPW/role/PropertyAndEquipment 4. Property and Equipment Notes 9 false false R10.htm 00000010 - Disclosure - 5. Trademarks and Patents Sheet http://ICPW/role/TrademarksAndPatents 5. Trademarks and Patents Notes 10 false false R11.htm 00000011 - Disclosure - 6. Accounts Payable and Accrued Expenses Sheet http://ICPW/role/AccountsPayableAndAccruedExpenses 6. Accounts Payable and Accrued Expenses Notes 11 false false R12.htm 00000012 - Disclosure - 7. Bank Lines of Credit Sheet http://ICPW/role/BankLinesOfCredit 7. Bank Lines of Credit Notes 12 false false R13.htm 00000013 - Disclosure - 8. Equity Transactions Sheet http://ICPW/role/EquityTransactions 8. Equity Transactions Notes 13 false false R14.htm 00000014 - Disclosure - 9. Income Taxes Sheet http://ICPW/role/IncomeTaxes 9. Income Taxes Notes 14 false false R15.htm 00000015 - Disclosure - 10. Commitments and Contingencies Sheet http://ICPW/role/CommitmentsAndContingencies 10. Commitments and Contingencies Notes 15 false false R16.htm 00000016 - Disclosure - 11. Subsequent Events Sheet http://ICPW/role/SubsequentEvents 11. Subsequent Events Notes 16 false false R17.htm 00000017 - Disclosure - 2. Accounting Policies (Policies) Sheet http://ICPW/role/AccountingPoliciesPolicies 2. Accounting Policies (Policies) Policies http://ICPW/role/AccountingPolicies 17 false false R18.htm 00000018 - Disclosure - 2. Accounting Policies (Tables) Sheet http://ICPW/role/AccountingPoliciesTables 2. Accounting Policies (Tables) Tables http://ICPW/role/AccountingPolicies 18 false false R19.htm 00000019 - Disclosure - 3. Inventory (Tables) Sheet http://ICPW/role/InventoryTables 3. Inventory (Tables) Tables http://ICPW/role/Inventory 19 false false R20.htm 00000020 - Disclosure - 4. Property and Equipment (Tables) Sheet http://ICPW/role/PropertyAndEquipmentTables 4. Property and Equipment (Tables) Tables http://ICPW/role/PropertyAndEquipment 20 false false R21.htm 00000021 - Disclosure - 5. Trademarks and Patents (Tables) Sheet http://ICPW/role/TrademarksAndPatentsTables 5. Trademarks and Patents (Tables) Tables http://ICPW/role/TrademarksAndPatents 21 false false R22.htm 00000022 - Disclosure - 6. Accounts Payable and Accrued Expenses (Tables) Sheet http://ICPW/role/AccountsPayableAndAccruedExpensesTables 6. Accounts Payable and Accrued Expenses (Tables) Tables http://ICPW/role/AccountsPayableAndAccruedExpenses 22 false false R23.htm 00000023 - Disclosure - 8. Equity Transactions (Tables) Sheet http://ICPW/role/EquityTransactionsTables 8. Equity Transactions (Tables) Tables http://ICPW/role/EquityTransactions 23 false false R24.htm 00000024 - Disclosure - 9. Income Taxes (Tables) Sheet http://ICPW/role/IncomeTaxesTables 9. Income Taxes (Tables) Tables http://ICPW/role/IncomeTaxes 24 false false R25.htm 00000025 - Disclosure - 10. Commitments and Contingencies (Tables) Sheet http://ICPW/role/CommitmentsAndContingenciesTables 10. Commitments and Contingencies (Tables) Tables http://ICPW/role/CommitmentsAndContingencies 25 false false R26.htm 00000026 - Disclosure - 1. Description of Business (Details Narrative) Sheet http://ICPW/role/DescriptionOfBusinessDetailsNarrative 1. Description of Business (Details Narrative) Details http://ICPW/role/DescriptionOfBusiness 26 false false R27.htm 00000027 - Disclosure - 2. Accounting Policies - Accounts Receivable (Details) Sheet http://ICPW/role/AccountingPolicies-AccountsReceivableDetails 2. Accounting Policies - Accounts Receivable (Details) Details 27 false false R28.htm 00000028 - Disclosure - 2. Accounting Policies - Revenue Disclosures (Details) Sheet http://ICPW/role/AccountingPolicies-RevenueDisclosuresDetails 2. Accounting Policies - Revenue Disclosures (Details) Details 28 false false R29.htm 00000029 - Disclosure - 2. Accounting Policies - Reserve for Product and Warranty Returns (Details) Sheet http://ICPW/role/AccountingPolicies-ReserveForProductAndWarrantyReturnsDetails 2. Accounting Policies - Reserve for Product and Warranty Returns (Details) Details 29 false false R30.htm 00000030 - Disclosure - 2. Accounting Policies - Earnings (Loss) Per Share (Details) Sheet http://ICPW/role/AccountingPolicies-EarningsLossPerShareDetails 2. Accounting Policies - Earnings (Loss) Per Share (Details) Details 30 false false R31.htm 00000031 - Disclosure - 2. Accounting Policies - Earnings Per Share, Anti-Dilutive Common Shares (Details) Sheet http://ICPW/role/AccountingPolicies-EarningsPerShareAnti-dilutiveCommonSharesDetails 2. Accounting Policies - Earnings Per Share, Anti-Dilutive Common Shares (Details) Details 31 false false R32.htm 00000032 - Disclosure - 2. Accounting Policies (Details Narrative) Sheet http://ICPW/role/AccountingPoliciesDetailsNarrative 2. Accounting Policies (Details Narrative) Details http://ICPW/role/AccountingPoliciesTables 32 false false R33.htm 00000033 - Disclosure - 3. Inventory - Inventory (Details) Sheet http://ICPW/role/Inventory-InventoryDetails 3. Inventory - Inventory (Details) Details 33 false false R34.htm 00000034 - Disclosure - 3. Inventory (Details Narrative) Sheet http://ICPW/role/InventoryDetailsNarrative 3. Inventory (Details Narrative) Details http://ICPW/role/InventoryTables 34 false false R35.htm 00000035 - Disclosure - 4. Property and Equipment - Property and Equipment (Details) Sheet http://ICPW/role/PropertyAndEquipment-PropertyAndEquipmentDetails 4. Property and Equipment - Property and Equipment (Details) Details 35 false false R36.htm 00000036 - Disclosure - 4. Property and Equipment (Details Narrative) Sheet http://ICPW/role/PropertyAndEquipmentDetailsNarrative 4. Property and Equipment (Details Narrative) Details http://ICPW/role/PropertyAndEquipmentTables 36 false false R37.htm 00000037 - Disclosure - 5. Trademarks and Patents - Trademarks and Patents (Details) Sheet http://ICPW/role/TrademarksAndPatents-TrademarksAndPatentsDetails 5. Trademarks and Patents - Trademarks and Patents (Details) Details 37 false false R38.htm 00000038 - Disclosure - 5. Trademarks and Patents (Details Narrative) Sheet http://ICPW/role/TrademarksAndPatentsDetailsNarrative 5. Trademarks and Patents (Details Narrative) Details http://ICPW/role/TrademarksAndPatentsTables 38 false false R39.htm 00000039 - Disclosure - 6. Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Details) Sheet http://ICPW/role/AccountsPayableAndAccruedExpenses-AccountsPayableAndAccruedExpensesDetails 6. Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Details) Details 39 false false R40.htm 00000040 - Disclosure - 7. Bank Lines of Credit (Details Narrative) Sheet http://ICPW/role/BankLinesOfCreditDetailsNarrative 7. Bank Lines of Credit (Details Narrative) Details http://ICPW/role/BankLinesOfCredit 40 false false R41.htm 00000041 - Disclosure - 8. Equity Transactions - Warrant Activity (Details) Sheet http://ICPW/role/EquityTransactions-WarrantActivityDetails 8. Equity Transactions - Warrant Activity (Details) Details 41 false false R42.htm 00000042 - Disclosure - 8. Equity Transactions - Fair Value of Stock Options - Assumptions Used (Details) Sheet http://ICPW/role/EquityTransactions-FairValueOfStockOptions-AssumptionsUsedDetails 8. Equity Transactions - Fair Value of Stock Options - Assumptions Used (Details) Details 42 false false R43.htm 00000043 - Disclosure - 8. Equity Transactions - Stock Option Activity (Details) Sheet http://ICPW/role/EquityTransactions-StockOptionActivityDetails 8. Equity Transactions - Stock Option Activity (Details) Details 43 false false R44.htm 00000044 - Disclosure - 8. Equity Transactions - Stock Options Outstanding (Details) Sheet http://ICPW/role/EquityTransactions-StockOptionsOutstandingDetails 8. Equity Transactions - Stock Options Outstanding (Details) Details 44 false false R45.htm 00000045 - Disclosure - 8. Equity Transactions - Non-Vested Stock Options (Details) Sheet http://ICPW/role/EquityTransactions-Non-vestedStockOptionsDetails 8. Equity Transactions - Non-Vested Stock Options (Details) Details 45 false false R46.htm 00000046 - Disclosure - 8. Equity Transactions (Details Narrative) Sheet http://ICPW/role/EquityTransactionsDetailsNarrative 8. Equity Transactions (Details Narrative) Details http://ICPW/role/EquityTransactionsTables 46 false false R47.htm 00000047 - Disclosure - 9. Income Taxes - Income Taxes (Details) Sheet http://ICPW/role/IncomeTaxes-IncomeTaxesDetails 9. Income Taxes - Income Taxes (Details) Details 47 false false R48.htm 00000048 - Disclosure - 9. Income Taxes (Details Narrative) Sheet http://ICPW/role/IncomeTaxesDetailsNarrative 9. Income Taxes (Details Narrative) Details http://ICPW/role/IncomeTaxesTables 48 false false R49.htm 00000049 - Disclosure - 10. Commitments and Contingencies - Commitments and Contingencies (Details) Sheet http://ICPW/role/CommitmentsAndContingencies-CommitmentsAndContingenciesDetails 10. Commitments and Contingencies - Commitments and Contingencies (Details) Details 49 false false R50.htm 00000050 - Disclosure - 10. Commitments and Contingencies (Details Narrative) Sheet http://ICPW/role/CommitmentsAndContingenciesDetailsNarrative 10. Commitments and Contingencies (Details Narrative) Details http://ICPW/role/CommitmentsAndContingenciesTables 50 false false All Reports Book All Reports In ''Balance Sheets (Unaudited)'', column(s) 3, 4 are contained in other reports, so were removed by flow through suppression. In ''Balance Sheets (Parenthetical)'', column(s) 4, 8, 9 are contained in other reports, so were removed by flow through suppression. In ''Statements of Cash Flows (Unaudited)'', column(s) 1, 2 are contained in other reports, so were removed by flow through suppression. icpw-20150930.xml icpw-20150930_cal.xml icpw-20150930_def.xml icpw-20150930_lab.xml icpw-20150930_pre.xml icpw-20150930.xsd true true XML 65 R38.htm IDEA: XBRL DOCUMENT v3.3.0.814

5. Trademarks and Patents (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Dec. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Finite Lived, Intangible Assets $ 126,890 $ 126,890 $ 126,525

Indefinite Lived, Intangible Assets 67,098 67,098 $ 67,099

Amortization of Intangible Assets $ 7,107 $ 2,383 $ 7,151 $ 2,389

X

- Definition
The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(2)

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

+ Details

Name: us-gaap_AmortizationOfIntangibleAssets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition
Fair value portion of assets, excluding financial assets, that lack physical substance, having a limited useful life.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258

+ Details

Name: us-gaap_FiniteLivedIntangibleAssetsFairValueDisclosure

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- References
No definition available.
+ Details

Name: us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Amount of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275

+ Details

Name: us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 66 R20.htm IDEA: XBRL DOCUMENT v3.3.0.814

4. Property and Equipment (Tables)
9 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

Property and Equipment

September 30, 2015 December 31, 2014

Computer equipment and software $ 598,744 $ 507,640

Office furniture and equipment 295,586 255,085

Leasehold improvements 174,298 169,904

1,068,628 932,629

Less: Accumulated depreciation (734,669 ) (641,953 )

Property and equipment, net $ 333,959 $ 290,676

X

- References
No definition available.
+ Details

Name: us-gaap_PropertyPlantAndEquipmentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition
Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph b

-Article 5

+ Details

Name: us-gaap_PropertyPlantAndEquipmentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

8. Equity Transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
8. Equity Transactions (Details Narrative) - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Aug. 27, 2015	Aug. 23, 2015	Aug. 16, 2015	Aug. 11, 2015	Jun. 30, 2015	Jun. 04, 2015	Jan. 23, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 30, 2014	Dec. 31, 2013	May. 01, 2013	Apr. 01, 2011	Jun. 01, 2009	May. 18, 2006
Stock Issued, Exercise of Stock Option, Shares					122,034	62,500	503,158	601,055		733,333	106,600
Stock Issued, Exercise Price					$ .09	$ .095	$ .095	$ .095		$ 0.28
Common Stock, Shares Outstanding	82,937,309		82,937,309						81,132,811			80,808,629	77,607,346		76,704,275
Common Stock, Shares Reserved	3,020,187		3,020,187											21,000,000		16,000,000	13,000,000	11,000,000	4,250,000
Share Based Compensation Expense	$ 90,487	$ 88,528	$ 265,382	$ 245,644
Unrecognized Compensation Costs Related to Non-Vested Share-Based Compensation	$ 517,921		$ 517,921
Unrecognizd Employee Compensation Costs, Recognition Period			2 years 2 months
Total Fair Vaule of Shares Vested in Period			$ 392,012
Minimum [Member]
Stock Issued, Exercise Price											$ 0.09
Maximum [Member]
Stock Issued, Exercise Price											$ 0.095

3. Inventory - Inventory (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Finished goods, net	$ 7,555,430	$ 7,123,654

5. Trademarks and Patents - Trademarks and Patents (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Less: Accumulated amortization	$ (65,711)	$ (60,945)
Trademarks, net	128,279	135,064
Trademarks
Trademarks and patents	167,754	168,789
Patents
Trademarks and patents	$ 26,236	$ 24,835

9. Income Taxes - Income Taxes (Details)	9 Months Ended
9. Income Taxes - Income Taxes (Details)	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Statutory regular federal income benefit rate	34.00%	34.00%
State income taxes, net of federal benefit	2.70%	5.30%
Change in valuation allowance	(36.70%)	(39.30%)
Total

8. Equity Transactions - Stock Option Activity (Details) - $ / shares	3 Months Ended			9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2015
Equity [Abstract]
Exercisable, Shares	7,559,994			7,559,994
Exercisable, Per Share	$ 0.154			$ 0.154
Outstanding, Beginning	12,782,237	12,782,237	13,408,324	13,408,324
Outstanding, Beginning, Per Share	$ 0.148	$ 0.148	$ 0.148	$ 0.148
Granted		733,333
Granted, Per Share		$ 0.280
Exercised	(1,288,747)	(733,333)	(106,600)
Exercised, Per Share	$ 0.094	$ 0.230	$ 0.094
Cancelled/Expired	(462,769)		(519,487)
Cancelled/Expired, Per Share	$ 0.155	$ 0.150	$ 0.15
Outstanding, End	11,030,721	12,782,237	12,782,237	11,030,721
Outstanding, Ending, Per Share	$ 0.154	$ 0.148	$ 0.148	$ 0.154

2. Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
2. Accounting Policies (Details Narrative) - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
FDIC Insured Cash	$ 250,000		$ 250,000
Purchasing, Warehousing and Distribution Costs	280,810	$ 336,191	805,340	$ 1,020,287
Warranty Returns	$ 6,000	$ 5,000	$ 16,000	$ 39,000
Warranty Returns, Percent	0.10%	0.10%	0.10%	0.30%
Saleable Product Returns	$ 4,000	$ 59,000	$ 258,000	$ 118,000
Saleable Product Returns, Percentage	0.10%	1.10%	1.70%	0.80%
Sales Adjustments - Pricing and Shipping Adjustments	$ 42,000	$ 4,000	$ 77,000	$ 38,000
Sales Adjustments - Pricing and Shipping Adjustments, Percentage	0.80%	0.00%	0.50%	0.30%
Advertising and Marketing Costs	$ 68,961	$ 109,405	$ 238,674	$ 319,334
Long Term Deferred Tax Assets	1,649,000		1,649,000		$ 1,649,000
Current Federal Tax Provision	$ 183,000
Valuation Allowance Against Tax Assets	28.00%
Deferred income tax benefit - reversal of valuation allowance	$ 760,000
Customer Concentration Risk [Member]
Concentration Risk	$ 1,328,000	$ 2,159,682	$ 6,807,000	$ 6,572,159
Concentration Risk, Percentage	24.50%	41.30%	44.90%	43.40%
Supplier Concentration Risk [Member]
Concentration Risk, Percentage	61.00%	67.00%	51.00%	72.00%

7. Bank Lines of Credit (Details Narrative) - USD ($)	12 Months Ended
7. Bank Lines of Credit (Details Narrative) - USD ($)	Dec. 31, 2014	Dec. 31, 2012	Sep. 30, 2015
Debt Disclosure [Abstract]
Line of Credit Facility, Revolving Credit Descriptions	On November 28, 2014 we entered into a Revolving Loan and Security Agreement with Capital One, N.A. which provides a revolving loan of up to $6,000,000. All advances, up to the line limit of $6,000,000, are subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) 50% of the value of eligible landed inventory, plus (c) 35% of eligible in-transit inventory. In addition, the outstanding principal amount of all advances against eligible inventory shall not exceed 50% of the total line limit. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds will accrue at LIBOR plus 2.80%, or 2.97%, until such time as the Company’s trailing twelve month EBITDAS (Earnings Before Interest, Taxes, Depreciation, Amortization and Stock compensation expense) exceeds $1,000,000 at which time the rate will decrease to LIBOR plus 2.50%. The interest rate at March 31, 2015 was 2.97%. This agreement contains a Minimum Debt Service Coverage Ratio covenant and a Tangible Net Worth covenant. At March 31, 2015, the Company is in compliance with all covenants. At March 31, 2015, we had unused credit available under our current facility of approximately $3,678,811.	On November 30, 2012 we entered into a Business Loan Agreement with Union Bank, N.A. which provided a revolving loan of up to $6,000,000. The first $3,500,000 of advances under this facility were under an open line-of-credit. Advances in excess of $3,500,000, up to the line limit of $6,000,000, were subject to a Borrowing Base report. The term Borrowing Base means an amount equal to (a) 80% of the net amount of all eligible accounts receivable plus, (b) the lesser of (i) 50% of the value of eligible landed inventory and (ii) $2,750,000, plus (c) 35% of eligible in-transit inventory. In addition, during the months of April to October each calendar year, the outstanding principal amount of all advances against eligible inventory were not to not exceed 150% of the aggregate outstanding principal amount of advances against eligible accounts receivable. All of our assets secure amounts borrowed under the terms of this agreement. Interest on borrowed funds were to accrue at Prime minus 0.25% unless we chose to “fix” a portion of the indebtedness (minimum $150,000) at LIBOR plus 2% for fixed periods of time ranging from 30 days to 360 days. This loan expired on November 30, 2014 and was paid off with the proceeds from the Capital One, N.A. line described below.
Unused Credit Available			$ 3,927,718
Total Due, Credit Line	$ 2,586,034		$ 3,229,303

Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 276,968	$ 340,904
Accounts receivable, net of allowance for doubtful accounts of $30,000 and $30,000	6,175,904	6,283,032
Inventory, net of reserve of $547,800 and $547,800	7,555,430	7,123,654
Deposits on inventory	151,664	661,744
Prepaid and other assets	759,583	566,022
Deferred tax assets - current	183,000	183,000
Total current assets	15,102,549	15,158,355
PROPERTY AND EQUIPMENT
Computer equipment and software	598,744	507,640
Office equipment and furniture	295,586	255,085
Leasehold improvements	174,298	169,904
Less: accumulated depreciation	(734,669)	(641,953)
Total property and equipment, net	333,959	290,676
Trademarks and patents, net of accumulated amortization of $65,711 and $60,945	128,279	135,064
Deposits	21,306	21,306
Deferred tax assets - long term	1,649,000	1,649,000
Total other assets	1,798,585	1,805,370
Total Assets	17,235,093	17,254,401
CURRENT LIABILITIES
Accounts payable and accrued expenses	2,006,977	2,589,623
Line of credit	3,229,303	2,586,034
Total current liabilities	5,236,280	5,175,657
Total Liabilities	5,236,280	5,175,657
STOCKHOLDERS' EQUITY
Common stock, $.001 par value; 172,744,750 shares authorized; 82,937,309 and 80,808,629 shares issued and outstanding at September 30, 2015 and December 31, 2014, respectively	82,937	80,808
Additional paid-in capital	20,686,013	20,293,486
Accumulated deficit	(8,770,137)	(8,295,550)
Total Stockholders' Equity	11,998,813	12,078,744
Total Liabilities and Stockholders' Equity	$ 17,235,093	$ 17,254,401

4. Property and Equipment - Property and Equipment (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property and Equipment, Gross	$ 1,068,628	$ 932,629
Less: Accumulated depreciation	(734,669)	(641,953)
Property and equipment, net	333,959	290,676
Computer equipment and software
Property and Equipment, Gross	598,744	507,640
Office furniture and equipment
Property and Equipment, Gross	295,586	255,085
Leasehold Improvements
Property and Equipment, Gross	$ 174,298	$ 169,904

4. Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
4. Property and Equipment (Details Narrative) - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Abstract]
Depreciation Expense	$ 30,656	$ 27,875	$ 92,716	$ 81,652

Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Allowance for doubtful accounts (in Dollars)	$ 30,000	$ 30,000
Inventory reserve (in Dollars)	547,800	547,800
Accumulated amortization, trademarks (in Dollars)	$ 65,711	$ 60,945
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	172,744,750	172,744,750
Common stock, shares issued	82,937,309	80,808,629
Common stock, shares outstanding	82,937,309	80,808,629

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2015	Nov. 06, 2015
Document And Entity Information
Entity Registrant Name	IRONCLAD PERFORMANCE WEAR CORP
Entity Central Index Key	0001301712
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		82,937,309
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2015

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations (Unaudited) - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
REVENUES
Net sales	$ 5,420,511	$ 5,230,800	$ 15,160,159	$ 15,126,387
COST OF SALES
Cost of sales	3,504,078	3,379,628	9,700,524	10,148,412
GROSS PROFIT	1,916,433	1,851,172	5,459,635	4,977,975
OPERATING EXPENSES
General and administrative	804,143	1,057,775	2,243,963	2,592,865
Sales and marketing	807,168	690,613	2,239,471	2,053,095
Research and development	166,368	138,174	479,967	391,156
Purchasing, warehousing and distribution	280,810	336,191	805,340	1,020,287
Depreciation and amortization	33,039	30,264	99,867	88,759
Total operating expenses	2,091,528	2,253,017	5,868,608	6,146,162
LOSS FROM OPERATIONS	(175,095)	(401,845)	(408,973)	(1,168,187)
OTHER INCOME (EXPENSE)
Interest expense	(30,693)	(2,703)	(65,635)	(9,615)
Interest income	$ 7	$ 7	$ 21	21
Other income, net				131
Gain on disposition of equipment		$ 1,697		1,802
Total other income (expense)	$ (30,686)	(999)	$ (65,614)	(7,661)
NET LOSS BEFORE PROVISION FOR INCOME TAXES	$ (205,781)	$ (402,844)	$ (474,587)	$ (1,175,848)
BENEFIT FROM INCOME TAXES
NET LOSS	$ (205,781)	$ (402,844)	$ (474,587)	$ (1,175,848)
NET LOSS PER COMMON SHARE
Basic	$ (0.00)	$ (0.01)	$ (0.01)	$ (0.02)
Diluted	$ (0.00)	$ (0.01)	$ (0.01)	$ (0.02)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING
Basic	82,292,247	79,072,089	81,443,216	77,639,852
Diluted	82,292,247	79,072,089	81,443,216	77,639,852

3. Inventory (Details Narrative) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory reserve (in Dollars)	$ 547,800	$ 547,800

1. Description of Business (Details Narrative)	9 Months Ended
1. Description of Business (Details Narrative)	Sep. 30, 2015 Patents
U.S. Trademarks
Patents Held	57
In Use U.S. Trademarks
Patents Held	9
U.S. Trademarks Pending Registration
Patents Held	4
International Trademarks
Patents Held	21
International Trademarks Pending
Patents Held	3
Copyright Marks
Patents Held	7

10. Commitments and Contingencies - Commitments and Contingencies (Details)	Sep. 30, 2015 USD ($)
2015	$ 68,436
2016	191,748
2017	106,291
2018	21,950
Future Minimum Rental Commitments	388,425
Facilities
2015	65,741
2016	181,609
2017	97,051
2018	16,175
Future Minimum Rental Commitments	360,576
Equipment
2015	2,695
2016	10,139
2017	9,240
2018	5,775
Future Minimum Rental Commitments	$ 27,849

Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
Statements of Cash Flows (Unaudited) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (474,587)	$ (1,175,848)
Adjustments to reconcile net loss to net cash flows (used) provided by operating activities:
Depreciation	92,716	81,652
Amortization	7,151	7,107
Stock option expense	$ 265,202	245,644
Gain on disposition of equipment		1,802
Changes in operating assets and liabilities:
Accounts receivable	$ 107,128	2,365,035
Inventory	(431,776)	(1,351,506)
Deposits on inventory	510,080	(456,982)
Prepaid and other	(193,561)	(317,747)
Accounts payable and accrued expenses	(582,646)	1,020,825
Net cash flows (used) provided by operating activities	(700,293)	416,378
CASH FLOWS FROM INVESTING ACTIVITIES
Property, plant and equipment purchased	$ (135,999)	(188,113)
Proceeds from sale of assets		6,233
Investment in trademarks	$ (366)	(6,300)
Net cash flows used in investing activities	(136,365)	(188,180)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock	129,453	752,238
Proceeds from bank line of credit	10,142,935	4,630,885
Payments to bank line of credit	(9,499,666)	(5,648,183)
Net cash flows provided (used) by financing activities	772,722	(265,060)
NET DECREASE IN CASH	(63,936)	(36,862)
CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD	340,904	313,750
CASH AND CASH EQUIVALENTS END OF PERIOD	276,968	276,888
SUPPLEMENTAL DISCLOSURES
Interest paid in cash	$ 65,635	$ 9,616

2. Accounting Policies - Accounts Receivable (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Accounts receivable	$ 6,205,904	$ 6,313,032
Less - allowance for doubtful accounts	(30,000)	(30,000)
Net accounts receivable	$ 6,175,904	$ 6,283,032

5. Trademarks and Patents (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
5. Trademarks and Patents (Details Narrative) - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Finite Lived, Intangible Assets	$ 126,890		$ 126,890		$ 126,525
Indefinite Lived, Intangible Assets	67,098		67,098		$ 67,099
Amortization of Intangible Assets	$ 7,107	$ 2,383	$ 7,151	$ 2,389