2.4.0.800000022 - Disclosure - 4. Asset Purchase Acquisitions (Tables)truefalsefalse1false
falsefalsefrom-2013-01-01-to-2013-06-30.12129.0.0.0.0.0.0.0http://www.sec.gov/CIK0001335239duration2013-01-01T00:00:002013-06-30T00:00:001true
1epaz_AssetPurchaseAcquisitionsTablesAbstractepaz_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse| 1falsefalsefalse00falsefalsefalse | xbrli:stringItemTypestringfalse0
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2us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse| 1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td style="padding-top: 3pt; text-align: justify"> </td>
<td style="padding-top: 3pt"> </td>
<td colspan="2" style="padding-top: 3pt; text-align: center"><font style="font-size: 8pt">March 28,</font></td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-top: 3pt; text-align: justify"> </td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt">2012</font></td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-top: 3pt; text-align: justify"><font style="font-size: 8pt"><b>Consideration:</b></font></td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt; text-align: right"> </td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="width: 84%; padding-top: 3pt; text-align: justify"><font style="font-size: 8pt">Cash paid at closing</font></td>
<td style="width: 1%; padding-top: 3pt"> </td>
<td style="width: 1%; padding-top: 3pt"><font style="font-size: 8pt">$</font></td>
<td style="width: 13%; padding-top: 3pt; text-align: right"><font style="font-size: 8pt">39,200</font></td>
<td style="width: 1%; padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-top: 3pt; text-align: justify"><font style="font-size: 8pt">Small business loan<sup>(1)</sup></font></td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt; text-align: right"><font style="font-size: 8pt">360,800</font></td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-top: 3pt; padding-bottom: 1pt; text-align: justify"><font style="font-size: 8pt">Seller financed note payable<sup>(2)(3)</sup></font></td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; padding-top: 3pt"> </td>
<td style="border-bottom: black 1pt solid; padding-top: 3pt; text-align: right"><font style="font-size: 8pt">124,697</font></td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-top: 3pt; padding-bottom: 2.5pt; text-align: justify; text-indent: 22.95pt"><font style="font-size: 8pt"><b>Fair value of total consideration exchanged</b></font></td>
<td style="padding-top: 3pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.25pt double; padding-top: 3pt"><font style="font-size: 8pt">$</font></td>
<td style="border-bottom: black 2.25pt double; padding-top: 3pt; text-align: right"><font style="font-size: 8pt">524,697</font></td>
<td style="padding-top: 3pt; padding-bottom: 2.5pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-top: 3pt; text-align: justify"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt; text-align: right"> </td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-top: 3pt; text-align: justify"><font style="font-size: 8pt"><b>Fair value of identifiable assets acquired assumed:</b></font></td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt; text-align: right"> </td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-top: 3pt; text-align: justify"><font style="font-size: 8pt">Other current assets</font></td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"><font style="font-size: 8pt">$</font></td>
<td style="padding-top: 3pt; text-align: right"><font style="font-size: 8pt">7,367</font></td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-top: 3pt; text-align: justify"><font style="font-size: 8pt">Equipment</font></td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt; text-align: right"><font style="font-size: 8pt">2,703</font></td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-top: 3pt; text-align: justify"><font style="font-size: 8pt">Contracts</font></td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt; text-align: right"><font style="font-size: 8pt">258,000</font></td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-top: 3pt; text-align: justify"><font style="font-size: 8pt">Technology-based intangible assets</font></td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt"> </td>
<td style="padding-top: 3pt; text-align: right"><font style="font-size: 8pt">124,000</font></td>
<td style="padding-top: 3pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-top: 3pt; padding-bottom: 1pt; text-align: justify"><font style="font-size: 8pt">Non-compete agreement</font></td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; padding-top: 3pt"> </td>
<td style="border-bottom: black 1pt solid; padding-top: 3pt; text-align: right"><font style="font-size: 8pt">18,000</font></td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-top: 3pt; padding-bottom: 1pt; text-align: justify; text-indent: 13.05pt"><font style="font-size: 8pt">Total fair value of assets assumed</font></td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid; padding-top: 3pt"> </td>
<td style="border-bottom: black 1pt solid; padding-top: 3pt; text-align: right"><font style="font-size: 8pt">410,070</font></td>
<td style="padding-top: 3pt; padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-top: 3pt; padding-bottom: 2.5pt; text-align: justify"><font style="font-size: 8pt"><b>Consideration paid in excess of fair value (Goodwill)<sup>(4)</sup></b></font></td>
<td style="padding-top: 3pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.25pt double; padding-top: 3pt"><font style="font-size: 8pt">$</font></td>
<td style="border-bottom: black 2.25pt double; padding-top: 3pt; text-align: right"><font style="font-size: 8pt">114,627</font></td>
<td style="padding-top: 3pt; padding-bottom: 2.5pt"> </td></tr>
</table>falsefalsefalse | nonnum:textBlockItemTypenaTabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472
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2us-gaap_BusinessAcquisitionProFormaInformationTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse| 1falsefalsefalse00<table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt"><b>Combined Pro Forma:</b></font></td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td> </td>
<td colspan="6">
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">For the six months ended</p>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">June 30,</p></td>
<td> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt">2013</font></td>
<td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 8pt">2012</font></td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="width: 68%; padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Revenue:</font></td>
<td style="width: 1%"> </td>
<td style="width: 1%"><font style="font-size: 8pt">$</font></td>
<td style="width: 13%; text-align: right"><font style="font-size: 8pt">487,129</font></td>
<td style="width: 1%"> </td>
<td style="width: 1%"> </td>
<td style="width: 1%"><font style="font-size: 8pt">$</font></td>
<td style="width: 13%; text-align: right"><font style="font-size: 8pt">720,390</font></td>
<td style="width: 1%"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Expenses:</font></td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 1pt; padding-left: 20pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Operating expenses</font></td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">2,194,288</font></td>
<td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">1,130,649</font></td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Net operating income (loss)</font></td>
<td> </td>
<td> </td>
<td style="text-align: right"><font style="font-size: 8pt">(1,707,159</font></td>
<td><font style="font-size: 8pt">)</font></td>
<td> </td>
<td> </td>
<td style="text-align: right"><font style="font-size: 8pt">(410,259</font></td>
<td><font style="font-size: 8pt">)</font></td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 1pt; padding-left: 20pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Other income (expense)</font></td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(358,990</font></td>
<td style="padding-bottom: 1pt"><font style="font-size: 8pt">)</font></td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">(87,396</font></td>
<td style="padding-bottom: 1pt"><font style="font-size: 8pt">)</font></td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Net income (loss)</font></td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.25pt double"><font style="font-size: 8pt">$</font></td>
<td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 8pt">(2,066,149</font></td>
<td style="padding-bottom: 2.5pt"><font style="font-size: 8pt">)</font></td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.25pt double"><font style="font-size: 8pt">$</font></td>
<td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 8pt">(497,655</font></td>
<td style="padding-bottom: 2.5pt"><font style="font-size: 8pt">)</font></td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Weighted average number of common shares</font></td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-bottom: 1pt; padding-left: 20pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Outstanding – basic and fully diluted</font></td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">1,283,603,738</font></td>
<td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: black 1pt solid"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 8pt">31,586,526</font></td>
<td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: white">
<td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td></tr>
<tr style="vertical-align: bottom; background-color: #CCFFCC">
<td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 8pt">Net income (loss) per share – basic and fully diluted</font></td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.25pt double"><font style="font-size: 8pt">$</font></td>
<td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 8pt">(0.00</font></td>
<td style="padding-bottom: 2.5pt"><font style="font-size: 8pt">)</font></td>
<td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: black 2.25pt double"><font style="font-size: 8pt">$</font></td>
<td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 8pt">(0.02</font></td>
<td style="padding-bottom: 2.5pt"><font style="font-size: 8pt">)</font></td></tr>
</table>falsefalsefalse | nonnum:textBlockItemTypenaTabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)-(3)
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463
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