Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

(14)         EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share includes no dilution and is computed by dividing income or loss attributed to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if security interests were exercised or converted into common stock.

The following table sets forth the computation of basic and diluted income (loss) per share for the years ended December 31, 2013 and 2012 (in thousands, except per share data):

	Year Ended December 31, 2013								Year Ended December 31, 2012
	Net Loss Attributed to Common Stock			Weighted-Average Shares		Per Share Loss			Net Loss Attributed to Common Stock			Weighted-Average Shares (3)		Per Share Loss
Basic EPS:
Loss from continuing operations (1)	$	(1,002	)			$	(2.46	)	$	(2,543	)			$	(5.72	)
Loss from discontinued operations		(471	)				(1.15	)		(624	)				(1.40	)
Net loss attributed to common stock	$	(1,473	)		408	$	(3.61	)	$	(3,167	)		445	$	(7.12	)
Effect of dilutive securities
Preferred stock (2)		—			—		—			—			—		—
Diluted loss per share	$	(1,473	)		408	$	(3.61	)	$	(3,167	)		445	$	(7.12	)

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(1) Includes accrual of dividends, net of the gain on dividends paid with common shares, related to preferred stock for the years ended December 31, 2013 and 2012.

(2) Includes 46 shares of our common stock related to our Series G1 preferred and Series G2 preferred stock for the years ended December 31, 2013 and 2012, respectively. These shares were issuable upon their conversion in the period presented and were excluded from the calculation of diluted earnings per share as their effect would have been antidilutive.

(3) Retroactively reflects the effect of a one-for-forty reverse stock split effective October 30, 2012 (see Note 10 – “Stockholders’ Equity”).