Venezuela – Other	9 Months Ended
Sep. 30, 2015
Venezuela [Member]
Operations	Note 7 – Venezuela – Other Harvest Vinccler currently assists us in the oversight of our investment in Petrodelta and in negotiations with PDVSA. Harvest Vinccler’s functional and reporting currency is the USD. They do not have currency exchange risk other than the official prevailing exchange rate that applies to their operating costs denominated in Venezuela Bolivars (“Bolivars”). During the three and nine months ended September 30, 2015, Harvest Vinccler exchanged approximately $0.02 million and $0.03 million, respectively, and received 215.06 Bolivars and 210.37 Bolivars, respectively, per USD. During the three and nine months ended September 30, 2014, Harvest Vinccler exchanged approximately $0.1 million and $0.3 million, respectively, and received an average exchange rate of 53.0 Bolivars and 28.6 Bolivars, respectively, per USD. In January 2014, the Venezuelan government modified the currency exchange system whereby the official exchange rate of 6.3 Bolivars per USD would only apply to certain economic sectors related to purchases of “essential goods and services” while other sectors of the economy would be subject to a new exchange rate (“SICAD I”) determined by an auction process conducted by Venezuela's Complimentary System of Foreign Currency Administration. Participation in the SICAD I mechanism is controlled by the Venezuelan government and is limited to certain companies that operate in designated economic sectors. In March 2014, an additional currency exchange mechanism was established by the Venezuelan government that allows companies within other economic sectors to participate in an additional auction process (“SICAD II”). On February 10, 2015, the Ministry of Economy, Finance, and Public Banking, and the Central Bank of Venezuela (BCV) published in the Extraordinary Official Gazette No.6.171 Exchange Agreement No.33 two Official Notices. The first notice stated that the former auction process, SICAD II, would no longer be permitted. The second notice established a new exchange rate called the Foreign Exchange Marginal System (“SIMADI”). The SIMADI rate published as of September 30, 2015 is 199.42 Bolivars per USD. The SIMADI’s marginal system is available in limited situations for individuals and companies to purchase and sell foreign currency via banks and exchange houses. Currently the SIMADI marginal system is the only exchange mechanism available to Harvest Vinccler. We are both eligible and have successfully participated in SIMADI auctions during 2015 and as a result we have adopted the SIMADI exchange rate of approximately 199.42 Bolivars per USD for the re-measurement of our Bolivar denominated assets and liabilities and revenue and expenses, as we believe the SIMADI rate is most representative of the economics in which Harvest Vinccler operates. The monetary assets that are exposed to exchange rate fluctuations are cash, accounts receivable, prepaid expenses and other current assets. The monetary liabilities that are exposed to exchange rate fluctuations are accounts payable, accruals, current and deferred income tax and other tax obligations and other current liabilities. All monetary assets and liabilities incurred at the official Bolivar exchange rate are settled at the official 6.3 Bolivar exchange rate. At September 30, 2015, the balances in Harvest Vinccler’s Bolivar denominated monetary assets and liabilities accounts that are exposed to exchange rate changes are 7.2 million Bolivars ($0.04 million) and 4.8 million Bolivars ($0.02 million), respectively.

Note 7 – Venezuela – Other

Harvest Vinccler currently assists us in the oversight of our investment in Petrodelta and in negotiations with PDVSA. Harvest Vinccler’s functional and reporting currency is the USD. They do not have currency exchange risk other than the official prevailing exchange rate that applies to their operating costs denominated in Venezuela Bolivars (“Bolivars”). During the three and nine months ended September 30, 2015, Harvest Vinccler exchanged approximately $0.02 million and $0.03 million, respectively, and received 215.06 Bolivars and 210.37 Bolivars, respectively, per USD. During the three and nine months ended September 30, 2014, Harvest Vinccler exchanged approximately $0.1 million and $0.3 million, respectively, and received an average exchange rate of 53.0 Bolivars and 28.6 Bolivars, respectively, per USD.

In January 2014, the Venezuelan government modified the currency exchange system whereby the official exchange rate of 6.3 Bolivars per USD would only apply to certain economic sectors related to purchases of “essential goods and services” while other sectors of the economy would be subject to a new exchange rate (“SICAD I”) determined by an auction process conducted by Venezuela's Complimentary System of Foreign Currency Administration. Participation in the SICAD I mechanism is controlled by the Venezuelan government and is limited to certain companies that operate in designated economic sectors. In March 2014, an additional currency exchange mechanism was established by the Venezuelan government that allows companies within other economic sectors to participate in an additional auction process (“SICAD II”).

On February 10, 2015, the Ministry of Economy, Finance, and Public Banking, and the Central Bank of Venezuela (BCV) published in the Extraordinary Official Gazette No.6.171 Exchange Agreement No.33 two Official Notices. The first notice stated that the former auction process, SICAD II, would no longer be permitted. The second notice established a new exchange rate called the Foreign Exchange Marginal System (“SIMADI”). The SIMADI rate published as of September 30, 2015 is 199.42 Bolivars per USD. The SIMADI’s marginal system is available in limited situations for individuals and companies to purchase and sell foreign currency via banks and exchange houses. Currently the SIMADI marginal system is the only exchange mechanism available to Harvest Vinccler. We are both eligible and have successfully participated in SIMADI auctions during 2015 and as a result we have adopted the SIMADI exchange rate of approximately 199.42 Bolivars per USD for the re-measurement of our Bolivar denominated assets and liabilities and revenue and expenses, as we believe the SIMADI rate is most representative of the economics in which Harvest Vinccler operates.

The monetary assets that are exposed to exchange rate fluctuations are cash, accounts receivable, prepaid expenses and other current assets. The monetary liabilities that are exposed to exchange rate fluctuations are accounts payable, accruals, current and deferred income tax and other tax obligations and other current liabilities. All monetary assets and liabilities incurred at the official Bolivar exchange rate are settled at the official 6.3 Bolivar exchange rate. At September 30, 2015, the balances in Harvest Vinccler’s Bolivar denominated monetary assets and liabilities accounts that are exposed to exchange rate changes are 7.2 million Bolivars ($0.04 million) and 4.8 million Bolivars ($0.02 million), respectively.