The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

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Gross amount of long-lived 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, furniture and fixtures, and computer equipment.

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- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived 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, furniture and fixtures, and computer equipment.

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Office Equipment and Leasehold Improvements (Details) (USD $)	3 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
Office equipment and leasehold improvements
Total	$ 396,000		$ 11,135,000
Less: accumulated depreciation and amortization	(210,000)		(5,824,000)
Total office equipment and leasehold improvements, net	186,000		5,311,000
Non-cash impairment charge related to office equipment and leasehold improvements of Investment Banking and Fixed Income businesses	500,000	3,500,000
Communications and data processing equipment
Office equipment and leasehold improvements
Total	280,000		5,149,000
Furniture and fixtures
Office equipment and leasehold improvements
Total	55,000		3,334,000
Leasehold improvements
Office equipment and leasehold improvements
Total			1,802,000
Software
Office equipment and leasehold improvements
Total	$ 61,000		$ 850,000