Note 17. Noncontrolling Interest	12 Months Ended
Dec. 31, 2013
Notes
Note 17. Noncontrolling Interest	17. Noncontrolling Interest In the third quarter of 2011, the Company acquired an additional ownership interest in IPA Family from non-controlling interests for cash consideration of $450,000, thereby increasing its ownership in IPA Family to 79% at September 30, 2011. As a result of this transaction, the Company recorded a $450,000 debit to additional paid-in capital representing the difference between the fair value of the consideration paid and the carrying value of the non-controlling interests which was zero at September 30, 2011. On December 31, 2011, the Company acquired an additional ownership interest in IPA Family from non-controlling interests for cash consideration of $75,000, thereby increasing its ownership in IPA Family to 90%. As a result of this transaction, the Company recorded an additional debit of $75,000 to additional paid-in capital representing the difference between the fair value of the consideration paid and the carrying value of the non-controlling interests which was zero at December 31, 2011. In 2013 the Company formed IPAD and issued a total of 7.8% in non-controlling interests to two principal employees.

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References+ Details