1. Restatement of Previously Issued Financial Statements - Restatement of Previously Issued Financial Statements (Details) (USD $)	12 Months Ended
Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash	$ 88,152us-gaap_Cash	$ (126,073)us-gaap_Cash
Accounts receivable	164,832us-gaap_AccountsReceivableNet
Prepaid expenses	46,267us-gaap_PrepaidExpenseCurrent
Current assets - held for sale
Total current assets	793,057us-gaap_AssetsCurrent
Cash - Restricted	86,200
Long term assets - held for resale
Total assets	1,135,800us-gaap_Assets
Accounts payable and accrued liabilities	808,971
Deferred revenue	143,839us-gaap_DeferredRevenue
Current liabilities - held for resale
Total current liabilities	3,847,826us-gaap_LiabilitiesCurrent
Total Liabilities	3,866,286us-gaap_Liabilities
Common stock; $0.01 par value, 500,000,000 shares authorized; 41,065,564 shares issued and outstanding as of December 31, 2013	461,318us-gaap_CommonStockValue
Additional paid-in capital	16,129,038us-gaap_AdditionalPaidInCapital
Accumulated other comprehensive loss	245,187
Accumulated deficit	(19,566,029)us-gaap_CumulativeEarningsDeficit
Total Stockholders' Deficit	(2,730,486)us-gaap_StockholdersEquity	(3,070,336)us-gaap_StockholdersEquity	(3,211,375)us-gaap_StockholdersEquity
Total Liabilities and Stockholders' Deficit	1,135,800
Revenues	3,416,342us-gaap_Revenues
Depreciation	83,701us-gaap_DepreciationAndAmortization
General and administrative	903,019us-gaap_GeneralAndAdministrativeExpense
Professional fees	308,349us-gaap_ProfessionalFees
Salaries and wages	2,928,023
Total operating expenses	4,757,851us-gaap_CostsAndExpenses
Operating loss	(1,341,509)us-gaap_OperatingIncomeLoss
Interest expense	(310,583)us-gaap_InterestExpense
Net loss from continuing operations	(1,652,092)
Loss from discontinued operations, net of tax	(248,181)
Net loss applicable to common shareholders	(1,900,273)
Foreign currency translation adjustment	71,356
Total comprehensive loss	(1,828,917)us-gaap_ComprehensiveIncomeNetOfTax
Basic and diluted income (loss) per common share- continuing operations	$ (0.04)
Basic and diluted loss per common share- discontinued operations	$ 0.00
Basic and diluted loss per common share	$ (0.04)us-gaap_EarningsPerShareBasicAndDiluted
Weighted average outstanding	46,701,090
Net loss	(1,900,273)us-gaap_NetIncomeLoss	(3,527,573)us-gaap_NetIncomeLoss
Net loss from discontinued operations, net of tax	(248,181)
Depreciation	83,701us-gaap_Depreciation
Provision for bad debts	(1,148)
Stock compensation	679,858us-gaap_ShareBasedCompensation
Stock issued for services		380,850
Amortization of beneficial conversion feature	21,650
Inc/dec in accounts receivable	30,819
Inc/dec in prepaids	38,256
Inc/dec in due to related parties
Inc/dec in accounts payable and accrued liabilities	368,364
Inc/dec in taxes payable	434,378
Inc/dec in deferred revenue	36,364
Net cash provided by (used in) operating activities- continuing operations	40,150
Net cash provided by (used in) operating activities- discontinued operations	531,788
Net cash provided (used in) operating activities	571,938
Cash paid for purchase of fixed assets	(56,998)
Net cash used by investing activities	(56,998)
Repayment of notes payable	(328)us-gaap_RepaymentsOfNotesPayable
Changes in restricted cash	7,820
Proceeds from issuance of short term notes	150,000us-gaap_ProceedsFromIssuanceOfDebt
Proceeds from bank indebtedness
Repayment of related party notes	(203,541)
Proceeds from issuance of common stock	382,500
Net cash provided by (Used in) financing activities- continuing operations	326,495
Net cash provided by (Used in) financing activities- discontinued operations	(698,530)
Net cash provided by financing activities	(372,071)
Effect of exchange rate on cash	71,356us-gaap_EffectOfExchangeRateOnCash
Net increase in cash	214,225
Cash, beginning of year	(126,073)us-gaap_Cash
Cash, end of year	88,152us-gaap_Cash	(126,073)us-gaap_Cash
Cash paid for interest	80,531us-gaap_InterestPaid
Cash paid for income taxes
As Previously Reported on Form 10-K [Member]
Cash
Accounts receivable		440,918	380,043
Prepaid expenses		109,854	111,214
Inventory		12,548	16,169
Current assets - held for sale
Total current assets		563,320	507,426
Fixed assets		536,124	617,567
Cash - Restricted		94,020
Total assets		1,193,464	1,124,993
Bank overdraft		126,073	70,803
Accounts payable and accrued liabilities		703,918	863,858
Harmonized sales tax payable		594,120	313,295
Withholding taxes payable		1,796,655	1,039,756
Deferred revenue		107,477	215,793
Convertible notes payable		246,612	1,820,713
Short term loan		64,541
Current portion of loan payable		7,953	8,129
Related party notes		622,356	190,484
Current liabilities - held for resale
Total current liabilities		4,269,705	4,522,831
Loan payable		28,452	38,917
Total Liabilities		4,298,157	4,561,748
Preferred Stock - Series A; $0.01 par value, 3,000,000 shares authorized; -0- issued and outstanding; Series B; $0.01 par value, 10,000,000 shares authorized; -0- issued and outstanding
Common stock; $0.01 par value, 500,000,000 shares authorized; 41,065,564 shares issued and outstanding as of December 31, 2013		410,656	272,343
Additional paid-in capital		8,155,474	6,642,530
Accumulated other comprehensive loss		264,135	(47,726)
Accumulated deficit		(11,934,958)	(10,303,902)
Total Stockholders' Deficit		(3,104,693)	(3,436,755)
Total Liabilities and Stockholders' Deficit		1,193,464	1,124,993
Revenues		5,962,304	5,540,909
Cost of services provided		1,256,483	1,050,002
Gross margin		4,705,821	4,490,907
Continuing Education			25,739
Depreciation		183,260	223,984
General and administrative		601,863	546,563
Management fees		233,016	179,924
Meals and entertainment		1,830	3,385
Medical records			132,253
Professional fees		402,995	128,578
Rent		1,016,387	847,558
Salaries and wages		3,118,718	3,410,659
Subcontract fees			42,890
Supplies		339,029	181,590
Travel		42,481	37,930
Total operating expenses		5,939,579	5,761,053
Operating loss		(1,233,758)	(1,270,146)
Interest expense		(397,298)	(214,207)
Loss from discontinued operations, net of tax
Net loss applicable to common shareholders		(1,631,056)	(1,484,353)
Foreign currency translation adjustment		311,861	(69,444)
Total comprehensive loss		(1,319,195)	(1,553,797)
Basic and diluted income (loss) per common share- continuing operations		$ (0.05)	$ (0.10)
Basic and diluted loss per common share- discontinued operations
Basic and diluted loss per common share		$ (0.04)	$ (0.10)
Weighted average outstanding		33,588,851	14,392,555
Net loss		(1,631,056)	(2,496,861)
Net loss from discontinued operations, net of tax
Depreciation		183,260	129,766
Inc/dec in accounts receivable		(60,875)	(147,516)
Inc/dec in inventory		3,621	(818)
Inc/dec in prepaids		1,360	(31,288)
Inc/dec in accounts payable and accrued liabilities		(159,940)	333,966
Inc/dec in taxes payable		1,037,724	264,185
Inc/dec in deferred revenue		(108,318)	116,692
Net cash provided by (used in) operating activities- continuing operations		(734,224)	(1,831,874)
Net cash provided (used in) operating activities		(734,224)	(1,831,874)
Cash paid for purchase of fixed assets		(101,818)	(428,122)
Net cash used by investing activities		(101,818)	(428,122)
Changes in restricted cash		(94,020)
Proceeds from issuance of short term notes		53,902	2,053,374
Proceeds from bank indebtedness		55,270	28,266
Proceeds from issuance of related party notes		531,708	(74,593)
Repayment of related party notes		(99,834)
Net proceeds from additional paid in capital		68,111	85,002
Proceeds from issuance of common stock		9,044	84,998
Net cash provided by (Used in) financing activities- continuing operations		524,181	2,177,047
Net cash provided by financing activities		524,181	2,177,047
Effect of exchange rate on cash		311,861	34,573
Net increase in cash			(48,376)
Cash, beginning of year			48,376
Cash, end of year
Cash paid for interest		397,298
Cash paid for income taxes
Opening Deficit [Member]
Total current assets
Total assets
Convertible notes payable		(225,380)	(732,321)
Total current liabilities		(225,380)	(732,321)
Total Liabilities		(225,380)	(732,321)
Additional paid-in capital		2,444,618	1,356,436
Accumulated deficit		(2,219,238)	(624,115)
Total Stockholders' Deficit		225,380	732,321
Total Liabilities and Stockholders' Deficit
BCF [Member]
Cash
Total current assets
Total assets
Convertible notes payable		211,121	506,941
Short term loan		(20,098)
Total current liabilities		191,023	506,941
Total Liabilities		191,023	506,941
Additional paid-in capital		1,705,495	1,088,182
Accumulated deficit		(1,896,518)	(1,595,123)
Total Stockholders' Deficit		(191,023)	(506,941)
Total Liabilities and Stockholders' Deficit
Revenues
Gross margin
Total operating expenses
Operating loss
Interest expense		(281,475)	(658,229)
Net loss applicable to common shareholders		(281,475)	(658,229)
Total comprehensive loss		(281,475)	(658,229)
Basic and diluted income (loss) per common share- continuing operations		$ (0.01)	$ (0.05)
Basic and diluted loss per common share- discontinued operations
Basic and diluted loss per common share		$ (0.01)	$ (0.05)
Weighted average outstanding		33,588,851	14,392,555
Net loss		(281,475)	(658,229)
Amortization of beneficial conversion feature		281,475	658,229
Inc/dec in accounts payable and accrued liabilities		(159,940)
Inc/dec in taxes payable		1,037,724
Inc/dec in deferred revenue		(108,318)
Net cash provided by (used in) operating activities- continuing operations
Net cash provided (used in) operating activities
Net cash used by investing activities
Net cash provided by (Used in) financing activities- continuing operations
Net cash provided by financing activities
Net increase in cash
Cash, beginning of year
Cash, end of year
Cash paid for income taxes
Legal Fees [Member]
Cash
Total current assets
Total assets
Total current liabilities
Total Liabilities
Additional paid-in capital		365,850	365,850
Accumulated deficit		(365,850)	(365,850)
Total Stockholders' Deficit
Total Liabilities and Stockholders' Deficit
Revenues
Gross margin
Professional fees		365,850
Total operating expenses		365,850
Operating loss		(365,850)
Net loss applicable to common shareholders		(365,850)
Total comprehensive loss		(365,850)
Basic and diluted income (loss) per common share- continuing operations		$ (0.01)
Basic and diluted loss per common share- discontinued operations
Basic and diluted loss per common share		$ (0.01)
Weighted average outstanding		33,588,851	14,392,555
Net loss		(365,850)
Stock issued for services		365,850
Inc/dec in accounts payable and accrued liabilities		(74,892)
Inc/dec in taxes payable		(2,799)
Net cash provided by (used in) operating activities- continuing operations
Net cash provided (used in) operating activities
Net cash used by investing activities
Net cash provided by (Used in) financing activities- continuing operations
Net cash provided by financing activities
Net increase in cash
Cash, beginning of year
Cash, end of year
Cash paid for income taxes
Comensation [Member]
Cash
Total current assets
Total assets
Total current liabilities
Total Liabilities
Additional paid-in capital		1,249,192	936,894
Accumulated deficit		(1,249,192)	(936,894)
Total Stockholders' Deficit
Total Liabilities and Stockholders' Deficit
Revenues
Gross margin
Salaries and wages		1,249,192	936,894
Total operating expenses		1,249,192	936,894
Operating loss		(1,249,192)	(936,894)
Net loss applicable to common shareholders		(1,249,192)	(936,894)
Total comprehensive loss		(1,249,192)	(936,894)
Basic and diluted income (loss) per common share- continuing operations		$ (0.04)	$ (0.07)
Basic and diluted loss per common share- discontinued operations
Basic and diluted loss per common share		$ (0.04)	$ (0.07)
Weighted average outstanding		33,588,851	14,392,555
Net loss		(1,249,192)	(936,894)
Stock compensation		1,249,192	936,894
Inc/dec in accounts payable and accrued liabilities		(234,832)
Inc/dec in taxes payable		1,034,925
Inc/dec in deferred revenue		(108,318)
Net cash provided by (used in) operating activities- continuing operations
Net cash provided (used in) operating activities
Net cash used by investing activities
Net cash provided by (Used in) financing activities- continuing operations
Net cash provided by financing activities
Net increase in cash
Cash, beginning of year
Cash, end of year
Cash paid for income taxes
As Restated [Member]
Cash
Accounts receivable		440,918	380,043
Prepaid expenses		109,854	111,214
Inventory		12,548	16,169
Current assets - held for sale
Total current assets		563,320	507,426
Fixed assets		536,124	617,567
Cash - Restricted		94,020
Total assets		1,193,464	1,124,993
Bank overdraft		126,073	70,803
Accounts payable and accrued liabilities		703,918	863,858
Harmonized sales tax payable		594,120	313,295
Withholding taxes payable		1,796,655	1,039,756
Deferred revenue		107,477	215,793
Convertible notes payable		232,353	1,595,333
Short term loan		44,443
Current portion of loan payable		7,953	8,129
Related party notes		622,356	190,484
Current liabilities - held for resale
Total current liabilities		4,235,348	4,297,451
Loan payable		28,452	38,917
Total Liabilities		4,263,800	4,336,368
Common stock; $0.01 par value, 500,000,000 shares authorized; 41,065,564 shares issued and outstanding as of December 31, 2013		410,656	272,343
Additional paid-in capital		13,920,629	10,389,892
Accumulated other comprehensive loss		264,135	(47,726)
Accumulated deficit		(17,665,756)	(13,825,884)
Total Stockholders' Deficit		(3,070,336)	(3,211,375)
Total Liabilities and Stockholders' Deficit		1,193,464	1,124,993
Revenues		5,962,304	5,540,909
Cost of services provided		1,256,483	1,050,002
Gross margin		4,705,821	4,490,907
Continuing Education			25,739
Depreciation		183,260	223,984
General and administrative		601,863	546,563
Management fees		233,016	179,924
Meals and entertainment		1,830	3,385
Medical records			132,253
Professional fees		768,845	128,578
Rent		1,016,387	847,558
Salaries and wages		4,367,910	4,347,553
Subcontract fees			42,890
Supplies		339,029	181,590
Travel		42,481	37,930
Total operating expenses		7,554,621	6,697,947
Operating loss		(2,848,800)	(3,079,476)
Interest expense		(678,773)	(872,436)
Loss from discontinued operations, net of tax
Net loss applicable to common shareholders		(3,527,573)	(3,079,476)
Foreign currency translation adjustment		311,861	(69,444)
Total comprehensive loss		(3,215,712)	(3,148,920)
Basic and diluted income (loss) per common share- continuing operations		$ (0.11)	$ (0.21)
Basic and diluted loss per common share- discontinued operations
Basic and diluted loss per common share		$ (0.10)	$ (0.21)
Weighted average outstanding		33,588,851	14,392,555
Net loss		(3,527,573)	(4,091,984)
Net loss from discontinued operations, net of tax
Depreciation		183,260	129,766
Provision for bad debts
Stock compensation		1,249,192	936,894
Stock issued for services		365,850
Amortization of beneficial conversion feature		281,475	658,229
Inc/dec in accounts receivable		(60,875)	(147,516)
Inc/dec in inventory		3,621	(818)
Inc/dec in prepaids		1,360	(31,288)
Inc/dec in due to related parties
Inc/dec in accounts payable and accrued liabilities			333,966
Inc/dec in taxes payable			264,185
Inc/dec in deferred revenue			116,692
Net cash provided by (used in) operating activities- continuing operations		(734,224)	(1,831,874)
Net cash provided (used in) operating activities		(734,224)	(1,831,874)
Cash paid for purchase of fixed assets		(101,818)	(428,122)
Net cash used by investing activities		(101,818)	(428,122)
Changes in restricted cash		(94,020)
Proceeds from issuance of short term notes		53,902	2,053,374
Proceeds from bank indebtedness		55,270	28,266
Repayment of short term notes
Proceeds from issuance of related party notes		531,708	(74,593)
Repayment of related party notes		(99,834)
Net proceeds from additional paid in capital		68,111	85,002
Proceeds from issuance of common stock		9,044	84,998
Net cash provided by (Used in) financing activities- continuing operations		524,181	2,177,047
Net cash provided by (Used in) financing activities- discontinued operations
Net cash provided by financing activities		524,181	2,177,047
Effect of exchange rate on cash		311,861	34,573
Net increase in cash			(48,376)
Cash, beginning of year			48,376
Cash, end of year
Cash paid for interest		397,298
Cash paid for income taxes
Reclassify Discontinued Operations [Member]
Cash
Accounts receivable		(246,415)	(181,129)
Prepaid expenses		(25,331)	(67,576)
Inventory		(12,548)	(16,169)
Current assets - held for sale		284,294	264,874
Total current assets
Fixed assets		(252,878)	(266,788)
Cash - Restricted
Long term assets - held for resale		252,878	266,788
Total assets
Bank overdraft
Accounts payable and accrued liabilities		(263,311)	(188,419)
Harmonized sales tax payable
Withholding taxes payable		(18,856)	(16,057)
Convertible notes payable			(202,027)
Short term loan
Current portion of loan payable
Related party notes		(416,361)	107,080
Current liabilities - held for resale		698,528	299,423
Total current liabilities
Loan payable
Total Liabilities
Preferred Stock - Series A; $0.01 par value, 3,000,000 shares authorized; -0- issued and outstanding; Series B; $0.01 par value, 10,000,000 shares authorized; -0- issued and outstanding
Common stock; $0.01 par value, 500,000,000 shares authorized; 41,065,564 shares issued and outstanding as of December 31, 2013
Additional paid-in capital
Accumulated other comprehensive loss
Accumulated deficit
Total Stockholders' Deficit
Total Liabilities and Stockholders' Deficit
Revenues		(2,276,577)	(1,874,105)
Cost of services provided		(1,256,483)	(1,050,002)
Gross margin		(1,020,094)	(824,103)
Depreciation		(68,793)	(87,224)
General and administrative		(144,225)	(135,026)
Management fees		(38,836)	(37,484)
Meals and entertainment		(87)	(472)
Medical records			(132,253)
Professional fees		(21,260)	(15,993)
Rent		(285,849)	(196,417)
Salaries and wages		(461,105)	(657,777)
Supplies		(146,636)
Travel		(9)	(61)
Total operating expenses		(1,166,800)	(1,262,707)
Operating loss		146,706	438,604
Interest expense		103,425	220,431
Loss from discontinued operations, net of tax		(250,131)	(250,131)
Net loss applicable to common shareholders
Total comprehensive loss
Basic and diluted income (loss) per common share- continuing operations		$ 0.01	$ 0.05
Basic and diluted loss per common share- discontinued operations		$ (0.01)	$ (0.05)
Basic and diluted loss per common share
Weighted average outstanding		33,588,851	14,392,555
Net loss		250,131	250,131
Net loss from discontinued operations, net of tax		(250,131)	(250,131)
Inc/dec in accounts receivable		65,286	7,887
Inc/dec in inventory		(3,621)	4,386
Inc/dec in prepaids		(42,245)	(2,786)
Inc/dec in due to related parties
Inc/dec in accounts payable and accrued liabilities			(386,607)
Inc/dec in taxes payable
Net cash provided by (used in) operating activities- continuing operations		(58,271)	(377,120)
Net cash provided by (used in) operating activities- discontinued operations		58,271
Net cash provided (used in) operating activities
Cash paid for purchase of fixed assets		(13,910)	(39,370)
Net cash used by investing activities		(13,910)	(39,370)
Proceeds from issuance of short term notes		(107,080)	819,341
Proceeds from bank indebtedness
Repayment of short term notes		(416,361)
Proceeds from issuance of related party notes		202,027	(202,027)
Repayment of related party notes			349,544
Net cash provided by (Used in) financing activities- continuing operations		(321,414)	966,858
Net cash provided by (Used in) financing activities- discontinued operations		335,324	(927,488)
Net cash provided by financing activities		13,910	39,370
Net increase in cash
Cash, beginning of year
Cash, end of year
Cash paid for income taxes
Restated and Reclassified [Member]
Cash		(126,073)
Accounts receivable		194,503	198,914
Prepaid expenses		84,523	43,638
Inventory
Current assets - held for sale		284,294	264,874
Total current assets		563,320	507,426
Fixed assets		283,246	350,779
Cash - Restricted		94,020
Long term assets - held for resale		252,878	266,788
Total assets		1,193,464	1,124,993
Bank overdraft		126,073	70,803
Accounts payable and accrued liabilities		440,607	675,439
Harmonized sales tax payable		594,120	313,295
Withholding taxes payable		1,777,799	1,023,699
Deferred revenue		107,477	215,793
Convertible notes payable		232,353	1,393,306
Short term loan		44,443
Current portion of loan payable		7,953	8,129
Related party notes		205,995	297,564
Current liabilities - held for resale		698,528	299,423
Total current liabilities		4,235,348	4,297,451
Loan payable		28,452	38,917
Total Liabilities		4,263,800	4,336,368
Common stock; $0.01 par value, 500,000,000 shares authorized; 41,065,564 shares issued and outstanding as of December 31, 2013		410,656	272,343
Additional paid-in capital		13,920,629	10,389,892
Accumulated other comprehensive loss		264,135	(47,726)
Accumulated deficit		(17,665,756)	(13,825,884)
Total Stockholders' Deficit		(3,070,336)	(3,211,375)
Total Liabilities and Stockholders' Deficit		1,193,464	1,124,993
Revenues		3,685,727	3,666,804
Cost of services provided
Gross margin		3,685,727	3,666,804
Continuing Education			25,739
Depreciation		114,467	136,760
General and administrative		457,638	411,537
Management fees		194,180	142,440
Meals and entertainment		1,743	2,913
Medical records			0
Professional fees		747,585	112,585
Rent		730,538	651,141
Salaries and wages		3,906,805	3,689,776
Subcontract fees			42,890
Supplies		192,393	181,590
Travel		42,472	37,869
Total operating expenses		6,387,821	5,435,240
Operating loss		(2,702,094)	(1,768,436)
Interest expense		(575,348)	(652,005)
Loss from discontinued operations, net of tax		(250,131)	(250,131)
Net loss applicable to common shareholders		(3,277,442)	(3,079,476)
Foreign currency translation adjustment		250,131	(69,444)
Total comprehensive loss		(3,215,712)	(3,148,920)
Basic and diluted income (loss) per common share- continuing operations		$ 0.10	$ (0.16)
Basic and diluted loss per common share- discontinued operations		$ 0.01	$ (0.05)
Basic and diluted loss per common share		$ 0.11	$ (0.21)
Weighted average outstanding		33,588,851	14,392,555
Net loss		(3,277,442)	(3,841,853)
Net loss from discontinued operations, net of tax		(250,131)	(250,131)
Depreciation		183,260	129,766
Provision for bad debts		29,511
Stock compensation		1,249,192	936,894
Stock issued for services		365,850

No authoritative reference available.

No definition available.

Name:	GRST_NetCashProvidedByUsedInFinancingActivitiesDisContinuingOperations
Namespace Prefix:	GRST_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- 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.

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Amount for accounts payable to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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-SubTopic 10

-Section S99

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-Subparagraph (SX 210.5-02.19(a))

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-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

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-Paragraph 1

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For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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-Section 02

-Paragraph 3

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.5)

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

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Amount before tax of increase (decrease) in accumulated equity from transactions and other events and circumstances from non-owner sources, including portion attributable to noncontrolling interest. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners (distributions to owners).

+ References

No definition available.

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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.

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Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

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-Subparagraph (SX 210.3-04)

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-Paragraph 2

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-Name Accounting Standards Codification

-Glossary Warrant

-URI http://asc.fasb.org/extlink&oid=6528364

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- Definition

Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.

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-Name Accounting Standards Codification

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-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)(4)

-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524

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- 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.

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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.

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- Definition

Fair value portion of assets classified as held for sale.

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-SubTopic 10

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-Paragraph 1

-Subparagraph (a)

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- Definition

Amount classified as assets attributable to disposal group held for sale or disposed of.

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-SubTopic 20

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Amounts due on short-term bank loans secured by customers' securities on the balance sheet date.

+ References

No definition available.

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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. Excludes cash and cash equivalents within disposal group and discontinued operation.

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-Glossary Cash

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

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-Paragraph 1

-Subparagraph (SX 210.5-02.1)

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

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are 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. 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. Includes effect from exchange rate changes.

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-SubTopic 230

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-Paragraph 1

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Amount of cash inflow (outflow) of operating activities of discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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-Paragraph 5B

-Subparagraph (c)(1)

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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.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

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-Glossary Other Comprehensive Income

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

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-Glossary Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=51831223

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-Glossary Net Income

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

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Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.

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-Subparagraph (SX 210.9-03.16)

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20, 22

-Article 5

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- Definition

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

+ References

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-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.2(a),(d))

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

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Balance Type:	debit
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- Definition

Total costs of sales and operating expenses for the period.

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-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03)

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

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Amount of cumulative earnings (deficits) for relevant time periods.

+ References

No definition available.

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Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A

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-Subparagraph (SAB TOPIC 13.A.4(a).Q1 Response)

-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780

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- 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

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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.

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-Paragraph 28

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Amount after tax of gain (loss) not previously recognized resulting from the disposal of a discontinued operation.

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-Paragraph 3B

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- Definition

Per basic and diluted share amount, after tax, of the gain (loss) on the disposal of discontinued operations, when the per share amount is the same.

+ References

No definition available.

+ Details

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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or 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.

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No definition available.

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Amount of effect of exchange rate changes on cash balances held in foreign currencies. Excludes cash equivalents.

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-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

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-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=49171198&loc=d3e33268-110906

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- Definition

Amount before tax of foreign currency transaction unrealized gain (loss) recognized in the income statement.

+ References

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Namespace Prefix:	us-gaap_
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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

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-Name Accounting Standards Codification

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-SubTopic 10

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-Paragraph 2

-Subparagraph (SX 210.5-03.4)

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

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- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

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-Name Accounting Standards Codification

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-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1,2)

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

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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.

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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

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Amount of the cost of borrowed funds accounted for as interest expense.

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Gross 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.

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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.

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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.

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Amount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.

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Amount of long-term debt, after unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

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Amount of expenses related to the managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP).

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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.

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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.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).

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The net result for the period of deducting operating expenses from operating revenues.

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Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.

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Amount of amortization of other deferred costs recognized in the income statement.

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The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.

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This element represents a sum total of expenses not separately reflected on the income statement for the period.

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The sum of expenses not otherwise specified in the taxonomy for 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.

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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.

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The cash inflow from the additional capital contribution to the entity.

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The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt.

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The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

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The net cash inflow or outflow from the excess drawing from an existing cash balance, which will be honored by the bank but reflected as a loan to the drawer.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-SubTopic 10

-Section 45

-Paragraph 9

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3098-108585

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The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer.

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- Definition

A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-SubTopic 225

-Section S99

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-Subparagraph (SX 210.6-07.2(a),(b),(c),(d))

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-Section 45

-Paragraph 3

-Subparagraph (k)

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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.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

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The cash inflow from a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Section 45

-Paragraph 12

-Subparagraph (a)

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- Definition

The cash outflow for a borrowing supported by a written promise to pay an obligation.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-SubTopic 10

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-Name Accounting Standards Codification

-Glossary Financing Activities

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The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.

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- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

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Expenditures for salaries for officers and non-officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold.

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No definition available.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

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Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

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-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

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

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- Definition

Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.

+ References

No definition available.

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- Definition

The aggregate amount of expenses directly related to the supplies and postage.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.14)

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Expenses incurred for travel and entertainment during the period.

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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

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- Definition

Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

+ References

No definition available.

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