丝瓜视频. Post-effective amendment to a registration statement that is not immediately effective upon filing

Post-effective amendment to a registration statement that is not immediately effective upon filing

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Income Taxes (Tables)

v2.4.0.8

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes Tables

Components of income tax expense (benefit)

The components of income tax expense (benefit) are as follows:


	For the Year Ended
	December 31,
	2012		2011
Current:
Federal	$	-	$	-
State		-		-
		-		-
Deferred:
Federal		-		-
State		-		-
		-		-
Total Income tax expense (benefit)	$	-	$	-

Deferred income tax assets and liabilities

Significant components of the Company's deferred income tax assets and liabilities are as follows:


	December 31,
	2012			2011
Deferred tax assets:
Net operating loss	$	3,649,651		$	2,064,725
Allowance for doubtful accounts		261,946			17,637
Intangible assets		118,740			-
Deferred rent		7,883			9,473
Stock-based compensation		128,827			-
Contributions carryforward		93			-
Total deferred tax assets		4,167,140			2,091,835

Deferred tax liabilities:
Intangible assets		-			(148,345	)
Property and equipment		(630	)		(805	)
Total deferred tax liabilities		(630	)		(149,150	)

Deferred tax assets, net		4,166,510			1,942,685


Valuation allowance:
Beginning of year		(1,942,685	)		(1,152,977	)
(Increase) decrease during year		(2,223,825	)		(789,708	)
Ending balance		(4,166,510	)		(1,942,685	)

Net deferred tax asset	$	-		$	-

Reconciliation of income tax

A reconciliation of income tax computed at the U.S. statutory rate to the effective income tax rate is as follows:


	For the Year Ended
	December 31,
	2012			2011

Statutory U.S. federal income tax rate		34.0	%		34.0	%
State income taxes, net of federal tax benefit		3.1			3.1
Other		(0.1	)		(0.1	)
Change in valuation allowance		(37.0	)		(37.0	)
Effective income tax rate		0.0	%		0.0	%

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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