Lithium & Boron Technology (LBTI) 10-Q 7 Oct 13 2013 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Jun. 30, 2013	Oct. 04, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	Smartheat Inc.
Document Type	10-Q
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		6,033,399
Amendment Flag	FALSE
Entity Central Index Key	1384135
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	30-Jun-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2013	Dec. 31, 2012
CURRENT ASSETS
Cash & equivalents	$10,335,187	$18,336,163
Restricted cash	1,300,548	994,455
Accounts receivable, net	24,028,734	32,250,817
Retentions receivable	4,213,405	3,812,376
Advances to suppliers, net	4,941,818	3,279,007
Other receivables (net), prepayments and deposits	1,634,051	6,467,280
Inventories, net	58,239,685	58,297,562
Taxes receivable	1,437,938	0
Notes receivable - bank acceptances	1,904,278	2,797,551
Total current assets	108,035,644	126,235,211
NONCURRENT ASSETS
Long term investment	904,905	865,773
Restricted cash	139,402	36,592
Retentions receivable	0	421,731
Advance to supplier for equipment	0	1,744,056
Construction in progress	1,321,292	1,298,841
Property and equipment, net	10,886,627	10,947,480
Intangible assets, net	14,876,848	14,920,603
Total noncurrent assets	28,129,074	30,235,076
TOTAL ASSETS	136,164,718	156,470,287
CURRENT LIABILITIES
Accounts payable	6,346,296	8,574,981
Advance from customers	6,152,963	5,481,960
Taxes payable	91,305	769,167
Accrued liabilities and other payables	5,822,878	5,089,664
Notes payable - bank acceptances	974,888	736,698
Loans payable	27,912,736	26,155,437
Total current liabilities	47,301,066	46,807,907
DEFERRED TAX LIABILITY	50,771	93,054
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
Common stock, $0.001 par value; 75,000,000 shares authorized, 5,733,399 shares issued and outstanding	5,733	5,733
Paid-in capital	103,607,559	103,607,559
Statutory reserve	5,537,986	5,396,014
Accumulated other comprehensive income	12,823,644	11,273,497
Accumulated deficit	-34,190,422	-11,771,349
Total Company stockholders' equity	87,784,500	108,511,454
NONCONTROLLING INTEREST	1,028,381	1,057,872
TOTAL EQUITY	88,812,881	109,569,326
TOTAL LIABILITIES AND EQUITY	$136,164,718	$156,470,287

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	5,733,399	5,733,399
Common stock, shares outstanding	5,733,399	5,733,399

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net sales	$7,722,992	$4,982,448	$13,891,423	$11,728,846
Cost of goods sold	5,320,037	4,535,323	14,265,228	9,736,416
Gross profit (loss)	2,402,955	447,125	-373,805	1,992,430
Operating expenses
Selling	1,546,589	4,995,103	3,242,531	7,368,865
General and administrative	2,482,031	576,757	4,818,674	5,127,815
Provision for bad debts	7,524,870	3,737,532	12,287,944	6,233,423
Provision for advance to supplier	288,916	0	1,529,595	0
Total operating expenses	11,842,406	9,309,392	21,878,744	18,730,103
Loss from operations	-9,439,451	-8,862,267	-22,252,549	-16,737,673
Non-operating income (expenses)
Investment income	38,784	0	39,345	0
Interest income	13,585	62,472	28,975	110,611
Interest expense	-428,431	-345,469	-772,242	-628,049
Financial expense	-87,442	-31,884	-150,341	-83,015
Foreign exchange transaction gain	840	36,667	3,339	20,322
Other income, net	423,777	-189,752	734,075	973,212
Total non-operating income (expenses), net	-38,887	-467,966	-116,849	393,081
Loss before income tax	-9,478,338	-9,330,233	-22,369,398	-16,344,592
Income tax benefit	-22,556	-20,390	-45,000	-44,494
Net loss before noncontrolling interest	-9,455,782	-9,309,843	-22,324,398	-16,300,098
Less: loss attributable to noncontrolling interest	-2,555	-57,145	-47,297	-114,935
Net loss to SmartHeat Inc.	-9,453,227	-9,252,698	-22,277,101	-16,185,163
Other comprehensive item
Foreign currency translation gain (loss) attributable to SmartHeat Inc.	1,361,630	-894,662	1,550,147	-624,625
Foreign currency translation gain (loss) attributable to noncontrolling interest	15,074	-4,813	17,806	-3,796
Comprehensive loss attributable to SmartHeat Inc.	-8,091,597	-10,147,360	-20,726,954	-16,809,788
Comprehensive (loss) gain attributable to noncontrolling interest	$12,519	($61,958)	($29,491)	($118,731)
Basic and diluted weighted average shares outstanding (in Shares)	5,733,399	3,955,774	5,733,399	3,955,774
Basic and diluted loss per share (in Dollars per share)	($1.65)	($2.34)	($3.89)	($4.09)

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Loss including noncontrolling interest	($22,324,398)	($16,300,098)
Adjustments to reconcile loss including noncontrolling interest to net cash (used in) provided by operating activities:
Investment income	-39,345	0
Depreciation and amortization	1,071,447	942,269
Provision for bad debts	12,287,944	6,233,423
Provision for inventory impairment	4,188,169	670,887
Provision for advance to suppliers	1,529,595	0
Reserve for warranty	7,945	0
Loss on disposal Fixed asset	18,829	0
Unearned interest on accounts receivable	0	-54,553
Stock option expense	0	37,919
Changes in deferred tax	-43,451	-49,504
(Increase) decrease in assets and liabilities:
Accounts receivable	2,240,647	6,414,799
Retentions receivable	92,947	75,783
Advances to suppliers	-1,363,211	9,890,950
Other receivables, prepayments and deposits	-897,047	-682,631
Inventories	-3,274,909	-519,271
Tax receivable	-1,421,702	-1,491,007
Accounts payable	-2,126,638	-3,997,057
Advance from customers	570,467	748,702
Taxes payable	-687,227	-1,169,319
Accrued liabilities and other payables	144,611	822,137
Net cash (used in) provided by operating activities	-10,025,327	1,573,429
CASH FLOWS FROM INVESTING ACTIVITIES:
Change in restricted cash	-387,158	502,180
Acquisition of property & equipment	-516,140	-533,098
Acquisition of intangible asset	0	-32,124
Notes receivable	932,185	1,197,726
Advance for equipment purchase	0	-5,608,880
Construction in progress	0	-788,427
Equity method investee	0	-721,439
Net cash provided by (used in) investing activities	28,887	-5,984,062
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from short-term loans	13,767,295	5,866,126
Repayment on short-term loans	-11,920,593	0
Notes payable	0	-3,227,291
Net cash provided by financing activities	1,846,702	2,638,835
EFFECT OF EXCHANGE RATE CHANGE ON CASH & EQUIVALENTS	148,762	-123,649
NET DECREASE IN CASH & EQUIVALENTS	-8,000,976	-1,895,447
CASH & EQUIVALENTS, BEGINNING OF PERIOD	18,336,163	12,419,922
CASH & EQUIVALENTS, END OF PERIOD	10,335,187	10,524,475
Supplemental cash flow data:
Income tax paid	703,889	207,724
Interest paid	$878,062	$723,113

1_ORGANIZATION_AND_DESCRIPTION

1. ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2013
Disclosure Text Block [Abstract]
Nature of Operations [Text Block]	1. ORGANIZATION AND DESCRIPTION OF BUSINESS
	SmartHeat Inc., formerly known as Pacific Goldrim Resources, Inc. (the “Company” or “SmartHeat”), was incorporated on August 4, 2006, in the State of Nevada. The Company, through its operating subsidiaries in China and Germany, designs, manufactures, sells and services plate heat exchangers (“PHEs”), PHE Units, which combine PHEs with various pumps, temperature sensors, valves and automated control systems, heat meters and heat pumps for use in commercial and residential buildings.
	Effective February 7, 2012, the Company implemented a one-for-ten reverse stock split of its common stock as approved by the Board of Directors on January 19, 2012. All share amounts and per share prices were retroactively adjusted to reflect the effect of this reverse stock split.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2013
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The consolidated financial statements were prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).
	The consolidated interim financial information as of June 30, 2013, and for the six and three months ended June 30, 2013 and 2012, were prepared without audit, pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP are not included. The interim consolidated financial information should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2012, previously filed with the SEC.
	In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s consolidated financial position as of June 30, 2013, its consolidated results of operations and cash flows for the six and three months ended June 30, 2013 and 2012, as applicable, were made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of SmartHeat’s U.S. parent, Taiyu, SanDeKe, SmartHeat Siping, Jinhui, SmartHeat Investment, SmartHeat Shenyang Energy, SmartHeat Trading, Ruicheng, SmartHeat Germany and SmartHeat Shenyang Heat Pump, which are collectively referred to as the “Company.” All significant intercompany accounts and transactions were eliminated in consolidation.
	Equity Method Investee
	In April 2012, the Company invested $722,700 to establish XinRui. The Company owns 46% of XinRui and accounts for this investment under the equity method of accounting (ASC 323-30). The Company recorded its investment at original cost. This investment will increase with income and decrease for dividends and losses that accrue to the Company.
	Use of Estimates
	In preparing the financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates, required by management, include the recoverability of long-lived assets, allowance for doubtful accounts and the reserve for obsolete and slow-moving inventories. Actual results could differ from those estimates.
	Cash and Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.  As of June 30, 2013, and December 31, 2012, the Company maintained restricted cash deposit in several bank accounts for the purpose described below.
			2013			2012
			(In millions)
	Support of performance guarantee		$	0.81		$	0.62
	Support of bank acceptance			0.49			0.37
	Total restricted cash - current			1.3			0.99
	Performance guarantee -- noncurrent		$	0.14		$	0.04
	The following table presents in U.S. dollars (“USD”) the amount of cash and equivalents held by the Company as of June 30, 2013 and December 31, 2012, based on the jurisdiction of deposit. The Company’s U.S. parent holds cash and equivalents in U.S. bank accounts denominated in USD.
			United States			China			Germany		Total
	30-Jun-13		$	265,567		$	7,924,932		$	2,144,688	$	10,335,187
	31-Dec-12		$	82,479		$	15,311,830		$	2,941,854	$	18,336,163
	Accounts and Retentions Receivable
	The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Based on historical collection activity, the Company had allowances of $35.2 million and $28.20 million at June 30, 2013 and December 31, 2012, respectively.
	At June 30, 2013, and December 31, 2012, the Company had retentions receivable from customers for product quality assurance of $4.21 and $4.23 million, respectively. The retention rate varies from 5% to 20% of the sales price with variable terms from 3 to 24 months depending on the shipping date, and for PHE Units, the customer acceptance date, of the products and the number of heating seasons that the warranty period covers.
	Accounts receivable is net of unearned interest of $12,748 and $12,532 at June 30, 2013, and December 31, 2012, respectively. Unearned interest is imputed interest on accounts receivable with due dates over 1 year from the invoice date discounted at the Company’s borrowing rate of 6.15% at December 31, 2012.
	Bad Debt Allowance
	The Company records approximately 50% of accounts receivable aged over 180 days from the payment due date and 100% accounts receivable aged over 360 days from the payment due date as bad debt allowance.  Management of the Company’s subsidiaries further analyzes each individual customer for which it was taken a bad debt allowance to further assess the likelihood of collectability.  Customers which are either state-owned or have a history of support from the state, or larger companies with long operating histories, that management of the Company’s subsidiaries believe the chance of non-payment will be remote, are excluded for the purpose of calculating bad debt allowance.
	Advance to Suppliers
	The Company makes advances to certain vendors to purchase raw material and equipment for production. The advances are interest-free and unsecured.
	Inventories
	Inventories are valued at the lower of cost or market, with cost determined on a moving weighted-average basis. The difference is recorded as a cost of goods sold, if the current market value is lower than their historical cost.  In addition, the Company makes an inventory impairment provision at each period end for inventory held over 360 days. Cost of work in progress and finished goods comprises direct material, direct labor and an allocated portion of production overheads.
	Certain raw materials, such as stainless steel products, plates, shims, gaskets, and pump valves, require longer than normal procurement periods, or “lead times,” with some procurement periods running longer than six months. To guarantee availability of raw materials for production and sales, the Company’s subsidiaries, based on historical sale patterns, estimate and purchase material for the upcoming period.
	Property and Equipment
	Property and equipment are stated at cost, net of accumulated depreciation. Expenditures for maintenance and repairs are expensed as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method with a 10% salvage value and estimated lives as follows:
	Buildings	20 years
	Vehicles	5 years
	Office equipment	5 years
	Production equipment	5-10 years
	Land Use Rights
	Right to use land is stated at cost less accumulated amortization. Amortization is provided using the straight-line method over 50 years.
	Warranties
	The Company offers to all customers standard warranties on its products for one or two heating seasons depending on the terms negotiated. The Company accrues for warranty costs based on estimates of the costs that may be incurred under its warranty obligations. The warranty expense and related accrual is included in the Company’s selling expenses and other payables respectively, and is recorded when revenue is recognized. Factors that affect the Company’s warranty liability include the number of units sold, its estimates of anticipated rates of warranty claims, costs per claim and estimated support labor costs and the associated overhead. The Company periodically assesses the adequacy of its recorded warranty liabilities and adjusts the amounts as necessary.
	Activity in the Company’s warranty reserve from January 1, 2012, to June 30, 2013, is as follows:
			2013			2012
	Beginning balance		$	517,076		$	515,812
	Provisions			102,030			377,583
	Actual costs incurred			(94,086	)		(377,583	)
	Due to exchange rate			-			1,264
	Ending balance in current liabilities (Note 13)		$	525,020		$	517,076
	Research and Development Costs
	Research and development (“R&D”) costs are expensed as incurred and included in general and administrative expenses. These costs primarily consist of cost of materials used, salaries paid for the Company’s development department and fees paid to third parties. R&D costs for the six months ended June 30, 2013 and 2012, were $238,053 and $114,890, respectively. R&D costs for the three months ended June 30, 2013 and 2012, were $115,616 and $63,956, respectively.
	Revenue Recognition
	The Company’s revenue recognition policies comply with SEC Staff Accounting Bulletin (“SAB”) 104 (codified in FASB ASC Topic 605). Sales revenue is recognized when PHEs, heat meters and heat pumps are delivered, and for PHE Units when customer acceptance occurs, the price is fixed or determinable, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition met are recorded as unearned revenue under “Advance from customers.”
	The Company’s sales generally provide for 30% of the purchase price on placement of an order, 30% on delivery, 30% upon installation and acceptance of the equipment after customer testing and 10% no later than the termination of the standard warranty period, which ranges from 3 to 24 months from the acceptance date.
	Due to the slowdown of the Chinese economy and tightened monetary policy, and to attract and retain customers, the Company’s subsidiaries adjusted their contract and payment terms to permit more flexible and longer payment terms.
	Sales revenue is the invoiced value of goods, net of value-added tax (“VAT”). All of the Company’s products sold in the PRC are subject to a VAT of 17% of gross sales price. This VAT may be offset by the VAT paid by the Company on raw materials and other materials purchased in China and included in the cost of producing the Company’s finished product. The Company recorded VAT payable and VAT receivable net of payments in the financial statements. The VAT tax return is filed offsetting the payables against the receivables. SmartHeat Germany, the Company’s German subsidiary, is subject to 19% VAT.
	Sales and purchases are recorded net of VAT collected and paid as the Company acts as an agent for the government. VAT taxes are not affected by the income tax holiday.
	Sales returns and allowances were $0 for six and three months ended June 30, 2013 and 2012. The Company does not provide a right of return, price protection or any other concessions to its customers.
	The Company provides a standard warranty to all customers, which is not considered an additional service; rather, an integral part of the product’s sale. The Company believes the existence of its standard product warranty in a sales contract does not constitute a deliverable in the arrangement and thus there is no need to apply the EITF 00-21 (codified in FASB ASC Topic 605-25) separation and allocation model for a multiple deliverable arrangement. SFAS 5 (codified in FASB ASC Topic 450) specifically addresses the accounting for standard warranties and neither SAB 104 nor EITF 00-21 supersedes SFAS 5. The Company believes that accounting for its standard warranty pursuant to SFAS 5 does not impact revenue recognition because the cost of honoring the warranty can be reliably estimated.
	The Company charges for after-sales services provided after the expiration of the warranty period, with after-sales services mainly consisting of cleaning PHEs and repairing and exchanging parts. The Company recognizes such revenue when the service is provided. For the six months ended June 30, 2013 and 2012, revenue from after-sales services after the expiration of the warranty period was $129,406 and $110,672, respectively. For the three months ended June 30, 2013 and 2012, revenue from after-sales services after the expiration of the warranty period was $47,776 and $(65,228), respectively, which was recorded in other income.
	Cost of Goods Sold
	Cost of goods sold (“COGS”) consists primarily of material costs and direct labor and manufacturing overhead that are directly attributable to the products. Write-down of inventories to the lower of cost or market is also recorded in COGS.  Company also records inventory reserve for inventories aging over 360 days to COGS.
Advance from Customers
The Company records payments received from customers in advance of their orders to advance account. These orders normally are delivered within a reasonable period of time based upon contract terms and customer demand.
Statement of Cash Flows
In accordance with SFAS No. 95, “Statement of Cash Flows,” codified in FASB ASC Topic 230, cash flows from the Company’s operations are calculated based upon the local currencies. As a result, amounts shown on the statement of cash flows may not necessarily agree with changes in the corresponding asset and liability on the balance sheet.
Basic and Diluted Earnings (Loss) per Share (EPS)
Basic EPS is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similarly, except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted EPS are based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to have been exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.
Basic and diluted shares outstanding are the same for the six and three months ended June 30, 2013, and same for the six and three months ended June 30, 2012, because the common stock equivalent of the convertible securities outstanding, consisting of unexercised warrants issued to investors and options issued to the Company’s directors and an officer, are anti-dilutive and, accordingly, were excluded from the computation of diluted earnings (loss) per share. At June 30, 2013 and December 31, 2012, options to purchase 3,500 shares of common stock were outstanding, 3,500 shares of common stock were exercisable.
Foreign Currency Translation and Comprehensive Income (Loss)
The accounts of the U.S. parent company are maintained in USD. The functional currency of the Company’s China subsidiaries is the Chinese Yuan Renminbi (“RMB”) and the functional currency of SmartHeat Germany, the Company’s subsidiary in Germany, is the Euro (“EUR”). The accounts of the China subsidiaries and German subsidiary were translated into USD in accordance with SFAS No. 52, “Foreign Currency Translation” (codified in FASB ASC Topic 830). According to SFAS No. 52, all assets and liabilities were translated at the exchange rate on the balance sheet date, stockholders’ equity was translated at the historical rates and statement of operations items were translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with SFAS No. 130, “Reporting Comprehensive Income” (codified in FASB ASC Topic 220).
The RMB to USD exchange rates and EUR to USD exchange rates in effect as of June 30, 2013 and December 31, 2012, and the average exchange rates for the six months ended June 30, 2013 and 2012 are as following.  The exchange rates used in translation from RMB to USD were published by State Administration of Foreign Exchange of the People’s Republic of China (“SAFE”). The exchange rates used in translation from EUR to USD were published by OANDA Rates.
		Average Exchange Rate						Balance Sheet Date
		For the Six Months Ended						Exchange Rate
		6/30/13			6/30/12			6/30/13		12/31/12
RMB - USD			6.2413			6.3074			6.1787		6.2855
EUR - USD			0.7616			0.7706			0.7688		0.7777
Segment Reporting pending
FASB ASC Topic 280, Disclosures about Segments of an Enterprise and Related Information, requires use of the “management approach” model for segment reporting.  The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance.  Reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company.
The Company has two operating segments: 1) plate heating equipment, meters and related products; and 2) heat pumps and related products.   These operating segments were determined based on the nature of the products offered.  Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.  The Company's chief executive officer and acting chief accountant were identified as the chief operating decision makers.  The Company’s chief operating decision makers direct the allocation of resources to operating segments based on the profitability, cash flows, and other measurement factors of each respective segment.  Historically they were not segmented because the heat pump business was relatively small compared to the plate heating business and both businesses reported to the same executives; however, the Company’s Board and senior management determined that it is useful and efficient to analyze and manage these businesses separately starting from 2013.
The Company evaluates performance based on several factors, of which the primary financial measure is business segment income before taxes. The following table shows the operations of the Company's reportable segments for the six months ended June 30, 2013 and 2012, and as of June 30, 2013 and December 31, 2012, respectively.
		Six Months Ended June 30,
		2013			2012
Revenue from unaffiliated customers
Plate heating, meters and related		$	11,808,874		$	9,798,089
Heat pumps and related			2,082,549			1,930,757
Consolidated		$	13,891,423		$	11,728,846
Operating loss:
Plate heating, meters and related		$	(19,942,874	)	$	(13,757,961	)
Heat pumps and related			(1,866,988	)		(2,524,301	)
Corporation			(442,683	)		(455,411	)
Consolidated		$	(22,252,549	)	$	(16,737,673	)
Net loss from continuing operations before non-controlling interest:
Plate heating, meters and related		$	(20,406,465	)	$	(13,325,346	)
Heat pumps and related			(1,433,574	)		(2,465,514	)
Corporation			(484,359	)		(509,238	)
Consolidated		$	(22,324,398	)	$	(16,300,098	)
Depreciation and amortization:
Plate heating, meters and related		$	771,634		$	761,402
Heat pumps and related			234,432			180,867
Corporation			65,381			-
Consolidated		$	1,071,447		$	942,269
Total assets:
Plate heating, meters and related		$	133,384,759		$	152,830,853
Heat pumps and related			14,480,873			14,340,054
Corporation			4,189,018			4,031,567
Inter-company elimination			(15,889,932	)		(14,732,187	)
Consolidated		$	136,164,718		$	156,470,287
The following table shows the operations of the Company's reportable segments for the three months ended June 30, 2013 and 2012, respectively.
		Three Months Ended June 30,
		2013			2012
Revenue from unaffiliated customers
Plate heating, meters and related		$	6,137,081		$	4,059,446
Heat pumps and related			1,585,911			923,002
Consolidated		$	7,722,992		$	4,982,448
Operating loss:
Plate heating, meters and related		$	(8,528,664	)	$	(7,526,391	)
Heat pumps and related			(641,294	)		(1,157,874	)
Corporation			(269,493	)		(178,002	)
Consolidated		$	(9,439,451	)	$	(8,862,267	)
Net loss from continuing operations before non-controlling:
Plate heating, meters and related		$	(8,806,823	)	$	(7,982,421	)
Heat pumps and related			(379,331	)		(1,096,201	)
Corporation			(269,628	)		(231,221	)
Consolidated		$	(9,455,782	)	$	(9,309,843
Depreciation and amortization:
Plate heating, meters and related		$	388,967		$	386,534
Heat pumps and related			111,451			87,902
Corporation			47,236			-
Consolidated		$	547,654		$	474,436
Total assets:
Plate heating, meters and related		$	-		$	-
Heat pumps and related			-			-
Corporation			-			-
Inter-company elimination			-			-
Consolidated		$	-		$	-
New Accounting Pronouncements
In February 2013, the FASB issued ASU 2013-2, Comprehensive Income (ASC Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, the new ASU requires entities to disclose in a single location (either on the face of the financial statement that reports net income or in the notes) the effects of reclassifications out of accumulated other comprehensive income (AOCI). For items reclassified out of AOCI and into net income in their entirety, entities must disclose the effect of the reclassification on each affected net income item. For AOCI reclassification items that are not reclassified in their entirety into net income, entities must provide a cross-reference to other required U.S. GAAP disclosures. There is no change in the requirement to present the components of net income and other comprehensive income in either a single continuous statement or two separate consecutive statements.  The ASU does not change the items currently reported in other comprehensive income.
For public entities, the new disclosure requirements are effective for annual reporting periods beginning after December 15, 2012, and interim periods within those years (i.e., the first quarter of 2013 for entities with calendar year-ends). The ASU applies prospectively, and early adoption is permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.
As of June 30, 2013, there is no recently issued accounting standards not yet adopted that would have a material effect on the Company’s consolidated financial statements.

3_INVENTORIES

3. INVENTORIES	6 Months Ended
	Jun. 30, 2013
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	3. INVENTORIES
	Inventories at June 30, 2013 and December 31, 2012, were as follows:
		2013			2012
	Raw materials	$	44,142,490		$	38,829,405
	Work in process		13,934,303			9,831,235
	Finished goods		9,921,299			15,070,801
	Total		67,998,092			63,731,441
	Inventory allowance		(9,758,407	)		(5,433,879	)
	Inventories, net	$	58,239,685		$	58,297,562

4_NOTES_RECEIVABLE_BANK_ACCEPT

4. NOTES RECEIVABLE - BANK ACCEPTANCES	6 Months Ended
	Jun. 30, 2013
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. NOTES RECEIVABLE – BANK ACCEPTANCES
	The Company sold goods to its customers and received commercial notes (bank acceptance) from them in lieu of payments for accounts receivable. The Company discounted the commercial notes with the bank or endorsed the commercial notes to vendors for payment of their own obligations or to get cash from third parties. Most of the commercial notes have a maturity of less than six months.

5_PROPERTY_AND_EQUIPMENT_NET

5. PROPERTY AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2013
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	5. PROPERTY AND EQUIPMENT, NET
	Property and equipment consisted of the following at June 30, 2013 and December 31, 2012:
		2013			2012
	Buildings	$	4,914,251		$	4,830,751
	Production equipment		8,693,832			8,160,111
	Office equipment		979,409			1,120,799
	Vehicles		1,108,124			937,364
	Total		15,695,616			15,049,025
	Less: accumulated depreciation		(4,808,989	)		(4,101,545	)
	Property & equipment, net	$	10,886,627		$	10,947,480
	Depreciation expense for the six months ended June 30, 2013 and 2012, was $707,856 and $626,652, respectively. Depreciation expense for the three months ended June 30, 2013 and 2012, was $353,435 and $323,837, respectively.

6_OTHER_RECEIVABLES_PREPAYMENT

6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS	6 Months Ended
	Jun. 30, 2013
Other Receivables Prepayments And Deposits Disclosure [Abstract]
Other Receivables Prepayments And Deposits Disclosure [Text Block]	6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS
	Other receivables, prepayments and deposits consisted of the following at June 30, 2013 and December 31, 2012, respectively:
		2013			2012
	Advance to third parties	$	5,867,942		$	4,813,659
	Deposit for public bids of sales contracts		1,309,325			1,397,375
	Prepayment for freight, related, insurance, advertisement and consulting expenses		117,221			332,415
	Other deposits		72,932			93,816
	Advance to employees		1,090,729			729,422
	Others		376,104			376,738
	Total		8,834,253			7,743,425
	Less: bad debt allowance		(7,200,202	)		(1,276,145	)
	Other receivables (net), prepayments & deposits	$	1,634,051		$	6,467,280
	Advance to third parties were short-term advances to unrelated parties with payment usually due within a year and includes an advance to Siping Beifang of RMB 22.13 million ($3.53 million) that is non-interest bearing and with due date extended to the end of 2013, and an advance to unrelated company of RMB 14.0 million ($2.27 million) that is non-interest bearing and will be collected in the end of 2013. Deposits for public bidding represented the deposits for bidding on expected contracts, which will be returned to the Company after the bidding process is completed, usually within three to four months from the payment date. Prepayment for freight, related insurance expenses and advertisement represented prepaid shipping and freight insurance expenses for customers and is generally repaid upon customer receipt of products and prepaid advertising expense. Other deposits mainly consisted of deposits for rents, payroll expense and utilities. Advance to employees represented short-term loans to employees and advances for business trips and related expenses. Other receivables (consisting of advance to third parties and employees, deposit for public bids and others), prepayments and deposits are reimbursed or settled within 12 months.

7_INTANGIBLE_ASSETS

7. INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2013
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	7. INTANGIBLE ASSETS
	Intangible assets consisted mainly of land use rights, trademarks, computer software, know-how technology, customer lists and covenants not to compete. All land in the PRC is government-owned and cannot be sold to any individual or company. However, the government grants the user a “land use right” to use the land. The Company acquired land use rights during 2005 for RMB 3,549,682 ($0.44 million). In June 2009, the Company acquired land use rights for $3.1 million from Siping Beifang. In November 2010, the Company’s subsidiary, SmartHeat Energy, acquired land use rights for $10.10 million. The Company has the right to use the land for 50 years and is amortizing such rights on a straight-line basis for 50 years.
	Intangible assets consisted of the following at June 30, 2013 and December 31, 2012, respectively:
		Estimated Useful			2013			2012
		Life (In years)
	Land use rights			50	$	14,966,748		$	14,712,441
	Know-how technology	5	–	10		899,357			884,076
	Customer lists			5		211,997			208,395
	Covenants not to compete			5		115,326			113,366
	Software			5		597,529			590,344
	Trademarks			7		294,596			289,591
	Total					17,085,553			16,798,213
	Less: accumulated amortization					(2,208,705	)		(1,877,610	)
	Intangible assets, net				$	14,876,848		$	14,920,603
	Amortization expense of intangible assets for the six months ended June 30, 2013 and 2012, was $298,209 and $315,617, respectively. Amortization expense of intangible assets for the three months ended June 30, 2013 and 2012, was $146,982 and $150,599, respectively.  Annual amortization expense for the next five years from June 30, 2013, is expected to be $501,012, $465,441, $433,536, $428,735 and $397,500, and $12,650,624 thereafter.

8_CONSTRUCTION_IN_PROGRESS

8. CONSTRUCTION IN PROGRESS	6 Months Ended
	Jun. 30, 2013
Constructions In Process Disclosure [Abstract]
Constructions In Process Disclosure [Text Block]	8. CONSTRUCTION IN PROGRESS
	The Company had construction in progress of $1.32 million at June 30, 2013, consisting of three ongoing projects.
	1) SmartHeat Energy is building a factory for a total estimated cost of $9.00 million, of which the Company paid $0.46 million as of June 30, 2013 and December 31, 2012. The Company temporarily halted construction on this factory because of the current economic and market conditions in China.
	2) SmartHeat Siping has a construction project of $34,000 for the laying of a foundation for its machinery installation. This foundation project will be completed by the end of 2013.
	3) Taiyu paid $0.82 million for equipment and installation, this project was completed in July 2013 and is in the stage of final inspection by the authority.

9_LONG_TERM_INVESTMENT

9. LONG TERM INVESTMENT	6 Months Ended
	Jun. 30, 2013
Disclosure Text Block Supplement [Abstract]
Cost and Equity Method Investments Disclosure [Text Block]	9. LONG TERM INVESTMENT
	In April 2012, the Company invested $722,700 to establish XinRui. The Company owns 46% of XinRui and accounted for this investment under the equity method. The investment income from XinRui was $39,345 during the six months ended June 30, 2013.
	The unaudited condensed Statement of Income of XinRui for the six months ended June 30, 2013 is below:
	Net Revenue	$	397,996
	Cost of Revenue		(204,893	)
	Gross Profit		193,103
	Operating expenses		75,519
	Income from operations		117,584
	Non-operating income		-
	Income tax expense		32,052
	Net Income	$	85,532

10_MAJOR_CUSTOMERS_AND_VENDORS

10. MAJOR CUSTOMERS AND VENDORS	6 Months Ended
	Jun. 30, 2013
Major Customers And Vendors [Abstract]
Major Customers And Vendors [Text Block]	10. MAJOR CUSTOMERS AND VENDORS
	Below is the table indicating the Company’s major customers that account for over 10% of the Company’s total sales. At June 30, 2013, the total accounts receivable balance due from these customers was $7,364,488. At December 31, 2012, the accounts receivable balance due from these customers was $5,957,687.
		Six months ended June 30,					Three months ended June 30,
		2013			2012		2013		2012
	China Precision Optical Machinery Imports & Exports Co., Ltd.		16	%		20%		7%		17%
	For the six and three months ended June 30, 2013 and 2012, no vendors accounted for over 10% of the Company’s total purchases.

11_TAXES_RECEIVABLE

11. TAXES RECEIVABLE	6 Months Ended
	Jun. 30, 2013
Taxes Receivable [Abstract]
Taxes Receivable [Text Block]	11. TAXES RECEIVABLE
	Taxes receivable consisted of the following at June 30, 2013:
		2013
	Income	$	200,120
	Value-added		1,229,892
	Other		7,926
	Total	$	1,437,938

12_TAXES_PAYABLE

12. TAXES PAYABLE	6 Months Ended
	Jun. 30, 2013
Tax Disclosure [Abstract]
Tax Disclosure [Text Block]	12. TAXES PAYABLE
	Taxes payable consisted of the following at June 30, 2013 and December 31, 2012:
		2013		2012
	Income	$	-	$	505,643
	Value-added		66,121		101,195
	Other		25,184		162,329
	Total	$	91,305	$	769,167

13_ACCRUED_LIABILITIES_AND_OTH

13. ACCRUED LIABILITIES AND OTHER PAYABLES	6 Months Ended
	Jun. 30, 2013
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	13. ACCRUED LIABILITIES AND OTHER PAYABLES
	Accrued liabilities and other payables consisted of the following at June 30, 2013 and December 31, 2012:
		2013		2012
	Advance from third parties	$	34,795	$	68,068
	Payable to Siping Beifang		2,170,459		1,947,808
	Payable for equipment purchase		318,028		312,624
	Payable to employees		-		219,977
	Other payables		1,834,080		1,332,414
	Warranty reserve (See Note 2)		525,020		517,076
	Accrued expenses		940,496		691,697
	Total	$	5,822,878	$	5,089,664
	Advance from third parties were short-term, non-interest-bearing advances from third parties due on demand. Other payables consisted of payables for the Company’s miscellaneous expenses including postage, business insurance, employee benefits, bidding fee, $100,000 payable to a consulting firm that was paid by a third party on behalf of the Company during 2012 (this payable was assumed by Northtech on August 23, 2013, in exchange for 200,000 shares of the Company’s common stock issued in September 2013), and payable for a credit line balance from Northtech (see “Note 15”). Accrued expenses mainly consisted of accrued payroll, interest and utility.

14_NOTES_PAYABLE_BANK_ACCEPTAN

14. NOTES PAYABLE - BANK ACCEPTANCES	6 Months Ended
	Jun. 30, 2013
Notes Payable Disclosure [Abstract]
Notes Payable Disclosure [Text Block]	14. NOTES PAYABLE – BANK ACCEPTANCES
	Notes payable represented the conversion of accounts payable into notes payable, which were issued by a bank. The Company deposited a portion of the acceptance amount into the bank as collateral. The terms of the notes range from 3-6 months and bear no interest. At June 30, 2013 and December 31, 2012, the Company deposited $0.49 million and $0.37 million with the bank as restricted cash for the bank issuing the notes (See note 2). The restricted cash is refundable when the notes are repaid.

15_LOANS_PAYABLE

15. LOANS PAYABLE	6 Months Ended
	Jun. 30, 2013
Loans Disclosure [Abstract]
Loans Disclosure [Text Block]	15. LOANS PAYABLE
	Short-Term Bank Loans
	The Company was obligated for the following short-term loans as of June 30, 2013 and December 31, 2012:
		2013		2012		Subsidiary obligated
	From a commercial bank in the PRC for RMB 50,000,000 entered into on February 17, 2012.The loan bore interest at 7.872% with maturity on January 16, 2013. The loan was repaid at maturity.	$	-	$	7,954,817	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on July 12, 2012. The loan bears interest at 7.87% with maturity on July 11, 2013.  The loan was repaid at maturity.		1,618,463		1,590,963	Siping
	From a commercial bank in the PRC for RMB 10,000,000 entered into on August 23, 2012. The loan bears interest at 6.30% with maturity on August 22, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		1,618,463		1,590,963	Taiyu
	From a commercial bank in the PRC for RMB 9,000,000 entered into on September 7, 2012. The loan bears interest at 6.3% with maturity on September 6, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		1,456,617		1,431,867	Taiyu
	From a commercial bank in the PRC for RMB 8,000,000 entered into on September 13, 2012. The loan bears interest at 6.3% with maturity on September 12, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		1,294,771		1,272,771	Taiyu
	From a commercial bank in the PRC for RMB 30,000,000 entered into on August 21, 2012. The loan bears interest at 6.6% with maturity on August 20, 2013.  The loan was repaid at maturity.		4,855,390		4,772,890	Taiyu
	From a commercial bank in the PRC for RMB 9,600,000 entered into on September 13, 2012. The loan bore interest at 6.6% with maturity on March 3, 2013. This loan was guaranteed by accounts receivable. The loan was repaid at maturity.		-		1,527,325	Taiyu
	From a commercial bank in the PRC for RMB 13,344,190 entered into on June 26, 2012. The loan bears interest at 6.16% with maturity on January 18, 2014.		2,159,708		2,354,626	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on November 30, 2012. The loan bears interest at 7.87% with maturity on November 29, 2013.		1,618,463		1,590,963	Siping
	From a commercial bank in the PRC for RMB 13,000,000 entered into on December 12, 2011. The loan bears interest at 6.65% with maturity on October 26, 2013.  This loan was pledged with Taiyu’s building and land.		2,104,002		2,068,252	Taiyu
	From a commercial bank in the PRC for RMB 40,000,000 entered into on March 11, 2013. The loan bears interest at 6.60% with maturity on March 10, 2014.		6,473,854		-	Taiyu
	From a commercial bank in the PRC for RMB 8,550,000 entered into on January 9, 2013. The loan bears interest at 6.00% with maturity on December 10, 2013.		1,383,786		-	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on May 21, 2013. The loan bears interest at 6.60% with maturity on May 20, 2014.		1,618,463			Taiyu
	From a commercial bank in the PRC for RMB 10,570,234 entered into on June 3, 2013. The loan bears interest at 6.16% with maturity on December 30, 2013.		1,710,756			Taiyu
		$	27,912,736	$	26,155,437
	Of the loans listed above that are guaranteed by a third party, the guarantees were provided by Liaoning Wugang Metal Trading Co., Ltd. (“Liaoning Wugang”), with a maximum guarantee  of RMB 46 million ($7.32 million). The guarantee is for the loans entered from February 20, 2012 to August 16, 2013, with the guarantee length equal to the loan term. The Company was not required to pay any guarantee fees. However, the Company has contracted to provide similar guarantees for up to RMB 20 million ($3.18 million) to Lianoning Guorui Commercial Trading Co., Ltd. (“Guorui”). The guarantee is for the loans entered from January 12, 2012 to January 11, 2013 with the guarantee length equal to the loan term, the Company does not require Guorui to pay any guarantee fees.  The Company did not extend the guarantee term for Guorui after January 11, 2013.  These arrangements are common to the banking industry in China, and there are no other relationships between the Company and Liaoning Wugang or Guorui, both of whom were referred to the Company by the lending bank.
	Holding Company Credit Agreement
	On July 27, 2012, the Company, entered into a secured, revolving credit facility under the terms of a Secured Credit Agreement (the “Credit Facility” or the “Credit Agreement”) with Northtech Holdings Inc., a British Virgin Islands business corporation (“Northtech”), owned by certain members of the Company’s former management, James Wang, Rhett Wang and Wen Sha. Jane Ai, the Company’s Corporate Secretary is also a part owner of Northtech. As amended, the Credit Facility provides for borrowings of up to $2.5 million.
	Borrowings under the Credit Facility are secured by the Company’s deposit accounts located in the United States, its trademarks in the PRC and 55% of its equity in each of its wholly-, directly owned subsidiaries.  An origination fee of 4% of the Committed Amount was accrued to Northtech upon the signing of the Credit Agreement. As amended, Borrowings bear interest of 10% annually, payable quarterly, and the Credit Facility matured on April 30, 2013.  At the Company’s option, the maturity date of the Credit Facility may be extended for up to four successive 9-month periods for an extension fee of 4% of the Committed Amount for each extension. Generally, borrowings may be prepaid at any time without premium or penalty, provided however that if the Company prepays any amount due under the Credit Facility from the proceeds of another instrument or agreement of indebtedness, the Company shall pay a 10% prepayment fee.  All amounts due under the Credit Facility may, at the Company’s option, be paid in either cash or restricted shares of the Company’s common stock.
	On December 21, 2012, the Company entered into an amendment to the credit and security agreement, which (1) redefined the “average share price” to state that in no event would the average share price be lower than $0.50 or higher than $3.50; (2) raised the maximum credit line to $2.5 million; (3) changed the initial maturity date to April 30, 2014; (4) redefined the calculation of the Restricted Shares of common stock if repaid by Restricted Shares; (5) redefined the purpose of the proceeds of the credit line; (6) raised the security interest from  35% to 55% of the Company’s equity interests in each of its wholly, directly owned subsidiaries.
	On June 25, 2013, the Board approved second amendment to the credit and security agreement and on August 23, 2013, the Company entered into second amendment to the credit and security agreement with Northtech, which redefined the “base rate”, and adjusted the base rate to 10% annually, compounded quarterly, effective January 1, 2013.  The Company shall deliver to Northtech 100,000 restricted shares of the Company’s common stock as an Amendment Fee, issued in September 2013, and pledged shares representing 55% security interest in each of its wholly-, directly-owned subsidiaries.
	On December 21, 2012, the Company’s Board of Director (“BOD”) approved the issuance of 1,300,000 Restricted Shares of Common Stock to Northtech in cancellation of $1,301,300 of indebtedness under the Credit Facility.  The balance owing to Northtech under the Credit Agreement as of June 30, 2013 and December 31, 2012 was $652,763 and $83,537, respectively, and was recorded as other payable.  The Company amortized $36,492 of the $100,000 extension fee during the six months ended June 30, 2013, $61,290 will be amortized in one year, the unamortized extension fee was recorded as prepaid expense.

16_DEFERRED_TAX_ASSET_LIABILIT

16. DEFERRED TAX ASSET (LIABILITY)	6 Months Ended
	Jun. 30, 2013
Deferred Tax Assets Liabilities Net Disclosure [Abstract]
Deferred Tax Assets Liabilities Net Disclosure [Text Block]	16. DEFERRED TAX ASSET (LIABILITY)
	Deferred tax asset (liability) represented differences between the tax bases and book bases of property and equipment and intangible assets arising from the acquisition of SanDeKe and SmartHeat Pump, and bad debt allowance and provision of inventory impairment booked by the Company which was not allowed per tax purpose. As of June 30, 2013 and December 31, 2012, deferred tax asset (liability) consisted of the following:
		2013			2012
	Deferred tax asset - current (bad debt allowance)	$	5,707,874		$	5,147,303
	Deferred tax asset - current (inventory allowance)		2,101,695			959,388
	Deferred tax asset – current (allowance to other receivable)		1,480,709			-
	Deferred tax asset – current (allowance for advance to supplier)		917,698			-
	Deferred tax asset – current (reserve for warranty)		100,485			-
	Less: valuation allowance		(10,308,461	)		(6,106,691	)
	Deferred tax liability - noncurrent (depreciation of fixed assets)	$	(50,771	)	$	(93,054	)

17_INCOME_TAXES

17. INCOME TAXES	6 Months Ended
	Jun. 30, 2013
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	17. INCOME TAXES
	The Company is subject to income taxes by entity on income arising in or derived from the tax jurisdiction in which each entity is domiciled.
	SmartHeat, the parent company, was incorporated in the U.S. and has net operating losses (“NOL”) for income tax purposes, which can be carried forward for up to 20 years from the year the loss is incurred. SmartHeat has NOL carry forwards for income taxes of approximately $5.23 million at June 30, 2013, which may be available to reduce future years’ taxable income. Management believes the realization of benefits from these losses remains uncertain due to SmartHeat’s limited operating history and continuing losses. Accordingly, a 100% deferred tax asset valuation allowance has been provided.
	Taiyu and SanDeKe are governed by the Income Tax Law of the PRC concerning privately-run enterprises, which are generally subject to tax at 25% on income reported in the statutory financial statements after appropriate tax adjustments. Under the Income Tax Law that became effective January 1, 2008, new high-tech enterprises given special support by the PRC government are subject to an income tax rate of 15%. Taiyu has been classified as a high-tech enterprise since 2009 and eligible for an income tax rate of 15% through 2013. The local PRC government reviews the high-tech status of such enterprises annually. The income tax rate for SanDeKe is 13% for 2012, because of its foreign-invested enterprise status, and its income tax rate increased to 24% in 2013.
	SmartHeat Siping, Jinhui, SmartHeat Investment, SmartHeat Energy, SmartHeat Pump, Ruicheng and SmartHeat Trading are subject to the regular 25% PRC income tax rate. SmartHeat Germany is subject to a 15% corporate income tax in Germany.
	The following table reconciles the U.S. statutory rates to the Company’s effective tax (benefit) rate for the six months ended June 30, 2013 and 2012:
		2013			2012
	U.S. statutory tax (benefit) rates		(34.0	)%		(34.0	)%
	Tax rate difference		8.9	%		8.8	%
	Effect of tax holiday		2.9	%		7.2	%
	Valuation allowance		22	%		17.7	%
	Tax benefit per financial statements		(0.2	)%		(0.3	)%
	The following table reconciles the U.S. statutory rates to the Company’s effective tax (benefit) rate for the three months ended June 30, 2013 and 2012:
		2013			2012
	U.S. statutory tax (benefit) rates		(34.0	)%		(34.0	)%
	Tax rate difference		8.7	%		8.8	%
	Effect of tax holiday		8	%		8.2	%
	Valuation allowance		17.1	%		16.8	%
	Tax benefit per financial statements		(0.2	)%		(0.2	)%
	The income tax (benefit) for the six months ended June 30, 2013 and 2012, consisted of the following:
		2013			2012
	Income tax expense - current	$	-1,549		$	763
	Income tax benefit - deferred		(43,451	)		(45,257	)
	Total income tax benefit, net	$	(45,000	)	$	(44,494	)
	The income tax (benefit) for the three months ended June 30, 2013 and 2012, consisted of the following:
		2013			2012
	Income tax expense - current	$	-1,794		$	107
	Income tax benefit - deferred		(20,762	)		(20,497	)
	Total income tax benefit, net	$	(22,556	)	$	(20,390	)

18_STATUTORY_RESERVES_AND_REST

18. STATUTORY RESERVES AND RESTRICTED NET ASSETS	6 Months Ended
	Jun. 30, 2013
Statutory Reserves Disclosure [Abstract]
Statutory Reserves Disclosure [Text Block]	18. STATUTORY RESERVES AND RESTRICTED NET ASSETS
	The Company’s ability to pay dividends primarily depends on the Company receiving funds from its subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the Company’s PRC subsidiaries only out of the subsidiary’s retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of the Company’s PRC subsidiaries.
	In accordance with the PRC Regulations on Enterprises with Foreign Investment and their articles of association, a foreign-invested enterprise (“FIE”) established in the PRC is required to provide certain statutory reserves, which are appropriated from net profit as reported in the FIE’s PRC statutory accounts. An FIE is required to allocate at least 10% of its annual after-tax profit to the surplus reserve until such reserve has reached 50% of its respective registered capital based on the FIE’s PRC statutory accounts. Appropriations to other funds are at the discretion of the board of directors for all FIEs. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. Additionally, shareholders of an FIE are required to contribute capital to satisfy the registered capital requirement of the FIE. Until such contribution of capital is satisfied, the FIE is not allowed to repatriate profits to its shareholders, unless otherwise approved by the State Administration of Foreign Exchange. Taiyu, SanDeKe, SmartHeat Siping, Jinhui, SmartHeat Investment and Ruicheng were established as FIEs and therefore are subject to the above-mandated restrictions on distributable profits. As of June 30, 2013, the Company has met all registered capital requirements for its FIEs except for SmartHeat Investment, for which the Company is committed to contribute an additional $40.00 million in registered capital by April 2015 (see Note 21).
	Additionally, in accordance with the Company Law of the PRC, a domestic enterprise is required to provide surplus reserve at least 10% of its annual after-tax profit until such reserve has reached 50% of its respective registered capital based on the enterprise’s PRC statutory accounts. A domestic enterprise is also required to provide discretionary surplus reserve, at the discretion of the board of directors, from the profits determined in accordance with the enterprise’s PRC statutory accounts. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. SmartHeat Energy, SmartHeat Trading and SmartHeat Pump were established as domestic enterprises and therefore are subject to the above-mentioned restrictions on distributable profits.
	As a result of these PRC laws and regulations that require annual appropriations of 10% of after-tax income to be set aside prior to payment of dividends as general reserve fund, the Company’s PRC subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company as a dividend.

19_STOCKHOLDERS_EQUITY

19. STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2013
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	19. STOCKHOLDERS’ EQUITY
	Stock Options to Independent Directors and Officer
	On July 17, 2008, the Company granted non-statutory stock options to each of its two independent U.S. directors. The terms of each option are 1,000 shares at an exercise price per share of $46.00, with a life of five years and vesting over three years as follows: 333 shares vested on July 17, 2009; 333 shares vested on July 17, 2010; and 334 shares vested on July 17, 2011, subject in each case to the director continuing to be associated with the Company as a director. The options were valued using a volatility of 15%, risk-free interest rate of 2.76%, and dividend yield of 0%. No estimate of forfeitures was made as the Company has a short history of granting options.
	On February 1, 2010, the Company issued stock options to an officer. The terms of the options are 5,000 shares at an exercise price per share of $118.50, with a life of five years and vesting over two years as follows: 2,500 shares vested on June 30, 2011, and 2,500 shares vested on June 29, 2012. The options were valued using a volatility of 74%, risk free interest rate of 2.76%, and dividend yield of 0%. The grant-date FV of the options was $367,107. On May 25, 2012, the officer resigned from his position as VP of Strategy and Development of the Company, and was not entitled to the remaining unvested options. The remaining obligations of the Company to the officer were released pursuant to a severance agreement and mutual release.
	Based on the FV method under SFAS No. 123 (Revised), “Share Based Payment” (“SFAS 123(R)”) (codified in FASB ASC Financial Instruments, Topic 718 & 505), the FV of each stock option granted is estimated on the date of the grant using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model has assumptions for risk-free interest rates, dividends, stock volatility and expected life of an option grant. The risk-free interest rate is based upon market yields for U.S. Treasury debt securities at a maturity near the term remaining on the option. Dividend rates are based on the Company’s dividend history. The stock volatility factor is based on the historical volatility of the Company’s stock price. The expected life of an option grant is based on management’s estimate. The FV of each option grant to independent directors is calculated by the Black-Scholes method and is recognized as compensation expense over the vesting period of each stock option award.
	Following is a summary of the option activity:
		Number of		Average		Weighted
		Shares		Exercise		Average
				Price per Share		Remaining
						Contractual
						Term in Years
	Outstanding at January 1, 2013		3,500	$	97.8		1.65
	Exercisable at January 1, 2013		3,500	$	97.8		1.65
	Granted		-		-		-
	Exercised		-		-		-
	Forfeited		-		-		-
	Outstanding at June 30, 2013		3,500	$	97.8		1.15
	Exercisable at June 30, 2013		3,500	$	97.8		1.15
	There were no options exercised during the six months ended June 30, 2013 and 2012. The Company recorded $0 and $37,919 as compensation expense for stock options during the six months ended June 30, 2013 and 2012, respectively. There were no options exercised during the three months ended June 30, 2013 and 2012. The Company recorded $0 and $18,751 as compensation expense for stock options during the three months ended June 30, 2013 and 2012, respectively.
	Common Stock Issued
	On October 10, 2012, the BOD approved the issuance of 300,000 shares of stock to a consulting firm at $0.05 per share in accordance with the restructuring agreement with the consulting firm (see “Restructuring Agreement with a Consulting Firm” below). The FV of the shares issued was $15,000 at the issuance date. The Company and the consulting firm mutually agreed in good faith that $0.05 per share was the FV of such restricted stock. The determination of FV was based on the market price of the Company’s common stock, the volatility of the market price, the irregularity of trading in the Company’s common stock, the absence of a stable trading market, the market’s concern of NASDAQ and SEC view toward “reverse merger companies,” the Company’s financial condition, the Company’s negative cash flow, the Company’s limited control over the management or operations of its subsidiaries, the Company’s commitment to fund substantial registered capital commitments to its subsidiaries, the transfer and sale restrictions applicable to the restricted stock, the restrictions on voting rights of such restricted stock, and limitations on the right to distributions on, and capital appreciation of, the restricted stock as the share could be bought back by the Company.
	On December 11, 2012, at the Company’s shareholders’ annual meeting, the Company’s shareholders approved the issuance of 100,000 restricted shares of common stock to the Executive Olive Bialowons for $5,000 in accordance with the Executive Agreement. The FV of the shares issued was $5,000 at the issuance date. The FV of $0.05 per share was determined in accordance with the factors referenced above.
	On December 18, 2012, the Company issued 77,625 restricted shares of common stock at $1.00 per share to subsidiary executive Xudong Wang to repay the outstanding principal and interest on promissory note of $77,625 (principal of $75,000 and accrued interest of $2,625), as approved by the BOD on December 14, 2012. The Company recorded $44,945 gain on settlement of debt and was included in other income. The stock price at the stock issuance date was $0.42; accordingly, the FV of the shares issued was $32,603 on such date.

20_OTHER_INCOME

20. OTHER INCOME	6 Months Ended
	Jun. 30, 2013
Disclosure Text Block [Abstract]
Interest and Other Income [Text Block]	20. OTHER INCOME
	The Company had net other income, of $734,075 and $973,212 for the six months ended June 30, 2013 and 2012, respectively.  The net other income for the six months ended June 30, 2013 consisted of income (net) from selling of raw material of $289,039; income (net) from after-sales services of $63,041, government subsidy of $173,041 and other non-operating income of $208,954.  The net other income for the six months ended June 30, 2012 consisted of income (net) from selling of raw material of $455,424; income from providing technical service of $451,054; income (net) from after-sales service of $110,672; income from government subsidy of $264,042, and offset with other expense of $307,980.

21_COMMITMENTS

21. COMMITMENTS	6 Months Ended
	Jun. 30, 2013
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	21. COMMITMENTS
	Executive Agreements
	On July 10, 2012, SmartHeat entered into an agreement with Mr. Oliver Bialowons, the Company’s President, effective as of May 25, 2012 for a one-year term, and continued on a month-to-month basis thereafter, subject to termination by either party at any time. Mr. Bialowons was compensated at $20,000 per quarter during 2012. On December 11, 2012, the Company issued 100,000 restricted shares of common stock at $0.05 per share to the Oliver Bialowons in accordance with the Executive Agreement after the issuance was approved by the Company’s stockholders and Mr. Bilaowons paid consideration of $0.05 per share.
	The shares are restricted from being sold or transferred to more than aggregate of 10 persons or entities, until June 30, 2017. The Company has the option to repurchase the shares for $0.20 per share until January 31, 2013, $0.40 per share until September 30, 2013, $0.60 per share until June 30, 2014, and $0.80 per share until January 31, 2016.
	Lease Agreements
	The Company leased offices for its sales representative in several different cities under various one-year, non-cancellable and renewable operating lease agreements. Rental expense for the six months ended June 30, 2013 and 2012, was $250,912 and $275,000, respectively. Rental expense for the three months ended June 30, 2013 and 2012, was $118,553 and $181,500, respectively.
	Capital Contribution
	The Company formed SmartHeat Investment on April 7, 2010, as an investment holding company with registered capital of $70 million to enable its establishment and investment in new businesses in China. Under PRC company law, registered capital must be used in the operations of the domestic company within its approved business scope. SmartHeat Investment was established as a separate subsidiary of the Company to allow for the allocation of capital to new businesses in China separate from its existing subsidiaries and operations. As a PRC investment holding company, the $70 million in approved registered capital of SmartHeat Investment is deemed a planned investment amount for the entity, not a traditional registered capital requirement under PRC corporate law. The Company contributed $30 million in capital to SmartHeat Investment on April 15, 2010, from proceeds of its public offering that closed on September 22, 2009. On April 12, 2010, SmartHeat Investment formed SmartHeat Energy, a wholly owned subsidiary in Shenyang with registered capital of $30 million, subsequently satisfied out of the registered capital of SmartHeat Investment, for the research, development, manufacturing and sale of energy products. As of June 30, 2013, the Company is committed to contribute the remaining $40 million in registered capital to SmartHeat Investment by April 2015. The Company may satisfy this contribution through cash flow provided by operations, sales of assets, such as physical assets, financial assets, or interests in its subsidiaries, and funds raised through offerings of its securities, if and when the Company determines such offerings are required, and at such time that the Company identifies a new acquisition, investment or business opportunity to be financed through SmartHeat Investment, although no specific investment candidate has been identified to date. The Company has no present plans to sell any of its assets or to pursue any of the options mentioned above. If the Company is unable to make the required capital contribution to registered capital, the Company may apply to extend the payment period, typically granted for six months or more, or otherwise reduce the amount of registered capital to the amount already contributed.
	Restructuring Agreement with a Consulting Firm
	On April 23, 2012, the Company entered into an agreement (“Agreement”) with Nimbus Restructuring Manager LLC (“Nimbus”), for advice on raising capital and restructuring the Company to maximize value for the benefit of all of the stockholders of the Company. The agreement ran to January 23, 2013.
	Upon execution of the Agreement, the Company paid $200,000 as a deposit and a $50,000 advance for future expenses incurred by Nimbus. Additionally, the Company paid $70,000 per month for 6 months. An additional $600,000 is to be paid upon the completion of the Company’s restructuring to the satisfaction of the Board.
	The Company also issued and sold to Nimbus 300,000 shares of the Company’s restricted common stock for $15,000, or $0.05 per share, the Company has the right to repurchase such shares for $0.20 per share until January 31, 2013, $0.40 per share until September 30, 2013, $0.60 per share until June 30, 2014, $0.80 per share until March 31, 2015 and $1.00 per share until January 31, 2016. On October 12, 2012, the Company issued 300,000 shares of stock to an affiliate of Nimbus at $0.05 per share in accordance with the restructuring agreement.
	The Company shall reimburse Nimbus and its affiliates for all reasonable and appropriate out-of-pocket expenses actually incurred in performance of the services specified in the Agreement.
	On May 9, 2013, the Company entered a Restated Restructuring Agreement with Nimbus, which was intended to be a legally binding restatement of the Restructuring Agreement entered on April 23, 2012. Pursuant to the Restated Restructuring Agreement, the term was extended for an additional 12 monthly periods until January 22, 2014. A monthly service fee of $30,000 is to be paid on the first day of each month for 10 months through November 2013. In addition, a $300,000 termination fee will be paid on the earlier of the expiration of the stated term or the termination by the Company. On September 18, 2013, the Company entered Amendment #1 to the Restated Restructuring Agreement with Nimbus, pursuant to the Amendment, the service term was revised after the initial expiration date of January 23, 2013, for an extension of 10 additional month until November 2013, and thereafter extended for 4 additional months until March 2014.  The termination fee of $300,000 will be paid in 4 equal monthly payments of $75,000 each commencing in December 2013 and running through March 2014 or on the earlier of the expiration of the Stated Term or the earlier termination by the Company.

22_CONTINGENCIES

22. CONTINGENCIES	6 Months Ended
	Jun. 30, 2013
Loss Contingency [Abstract]
Contingencies Disclosure [Text Block]	22. CONTINGENCIES
	Certain of the Company’s bank loans were guaranteed for repayment by a third party. The guarantee term is same as the loan term and the Company is not required to pay for this guarantee service as the Company provides the same guarantee service to loans of the third party. As of June 30, 2013 and December 31, 2012, the Company has signed a contract to provide guarantees of up to RMB 20 million ($3.18 million) in loans for the third party, respectively. (See Note 15 – Loans Payable).
	The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments in China and foreign currency exchange. The Company’s results may be adversely affected by changes in PRC government policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad and rates and methods of taxation, among other things.
	The Company’s sales, purchases and expense transactions in China are denominated in RMB and all of the Company’s assets and liabilities in China are also denominated in RMB. The RMB is not freely convertible into foreign currencies under the current PRC law. In China, foreign exchange transactions are required by law to be transacted only by authorized financial institutions. Remittances in currencies other than RMB may require certain supporting documentation in order to affect the remittance.
	Legal Proceedings
	On August 31, 2012, a putative class action lawsuit, Steven Leshinsky v. James Wang, et. al., which purported to allege federal securities law claims against the Company and certain of its former officers and directors, was filed in the United States District Court for the Southern District of New York.  Thereafter, two plaintiffs filed competing motions to be appointed lead plaintiff in the proceeding.  A lead plaintiff was appointed and an amended complaint was filed on January 28, 2013, by the Rosen Law Firm. The amended complaint included Oliver Bialowons, our President, and Michael Wilhelm, our former Chief Financial Officer, as defendants in the proceeding though they were not officers of the Company during the alleged class period. A second amended complaint was filed on April 8, 2013, under the caption Stream Sicav, Dharanendra Rai et al. v. James Jun Wang, Smartheat, Inc. et al., removing Messrs. Wilhelm and Bialowons as defendants.  The second amended complaint alleges two counts against the Company, both for violations of the federal securities laws arising from alleged insider sales or management sales of securities and alleged false disclosures relating to those sales. On May 8, 2013, we filed a motion to dismiss the second amended complaint on the grounds that, among other things, the plaintiffs did not, in fact, allege that a member of our senior management team had sold their shares. The motion to dismiss is fully briefed and the Company is waiting on a ruling from the Court.

23_SUBSEQUENT_EVENTS

23. SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2013
Subsequent Events [Abstract]
Subsequent Events [Text Block]	23. SUBSEQUENT EVENTS
	Assignment Agreements
	On August 23. 2013, the Company formed two new wholly-owned subsidiaries in the State of Nevada, HEAT HP Inc., and HEAT PHE Inc.  On August 23, 2013, SmartHeat US parent company entered Assignment Agreement with HEAT HP Inc. and HEAT PHE Inc. respectively, to transfer the ownership of certain subsidiaries to HEAP HP Inc. and HEAT PHE Inc. to restructure the ownership of its subsidiaries to better reflect the operations of its business.
	After the assignment, Heat HP Inc. will own 100% of SmartHeat Investment, SmartHeat Trading, SmartHeat Jinhui, 98.8% of SmartHeat (Shenyang) Heat Pump and SmartHeat Germany.
	After the assignment, Heat PHE Inc. will own 100% of Taiyu, SanDeke, SmartHeat Siping, Hohot Ruicheng and SmartHeat Shenyang Energy.
	Stock pledge agreement
	On August 23, 2013, the Company entered into a Stock Pledge Agreement with Northtech Holdings Inc.  The Company agreed to deliver shares certificates to Northtech representing 55% of Heat HP Inc. and Heat PHE Inc. to perfect the security interest in each of the Company’s directly and wholly-owned subsidiaries granted to Northetech as collateral security for all of the obligations of the Company owed to Northtech.
	Restructuring Agreement
	On September 18, 2013, the Company entered Amendment #1 to the Restated Restructuring Agreement with Nimbus, pursuant to the Amendment, the service term was revised after the initial expiration date of January 23, 2013, for an extension of 10 additional month until November 2013, and thereafter extended for 4 additional months until March 2014.  The termination fee of $300,000 will be paid in 4 equal monthly payments of $75,000 each commencing in December 2013 and running through March 2014 or on the earlier of the expiration of the Stated Term or the earlier termination by the Company.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2013
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation
	The consolidated financial statements were prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).
	The consolidated interim financial information as of June 30, 2013, and for the six and three months ended June 30, 2013 and 2012, were prepared without audit, pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP are not included. The interim consolidated financial information should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2012, previously filed with the SEC.
	In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s consolidated financial position as of June 30, 2013, its consolidated results of operations and cash flows for the six and three months ended June 30, 2013 and 2012, as applicable, were made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of SmartHeat’s U.S. parent, Taiyu, SanDeKe, SmartHeat Siping, Jinhui, SmartHeat Investment, SmartHeat Shenyang Energy, SmartHeat Trading, Ruicheng, SmartHeat Germany and SmartHeat Shenyang Heat Pump, which are collectively referred to as the “Company.” All significant intercompany accounts and transactions were eliminated in consolidation.
Equity Method Investments, Policy [Policy Text Block]	Equity Method Investee
	In April 2012, the Company invested $722,700 to establish XinRui. The Company owns 46% of XinRui and accounts for this investment under the equity method of accounting (ASC 323-30). The Company recorded its investment at original cost. This investment will increase with income and decrease for dividends and losses that accrue to the Company.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
	In preparing the financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates, required by management, include the recoverability of long-lived assets, allowance for doubtful accounts and the reserve for obsolete and slow-moving inventories. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Receivables, Policy [Policy Text Block]	Accounts and Retentions Receivable
	The Company maintains reserves for potential credit losses on accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves. Based on historical collection activity, the Company had allowances of $35.2 million and $28.20 million at June 30, 2013 and December 31, 2012, respectively.
	At June 30, 2013, and December 31, 2012, the Company had retentions receivable from customers for product quality assurance of $4.21 and $4.23 million, respectively. The retention rate varies from 5% to 20% of the sales price with variable terms from 3 to 24 months depending on the shipping date, and for PHE Units, the customer acceptance date, of the products and the number of heating seasons that the warranty period covers.
	Accounts receivable is net of unearned interest of $12,748 and $12,532 at June 30, 2013, and December 31, 2012, respectively. Unearned interest is imputed interest on accounts receivable with due dates over 1 year from the invoice date discounted at the Company’s borrowing rate of 6.15% at December 31, 2012.
Bad Debt Allowance Policy [Policy Text Block]	Bad Debt Allowance
	The Company records approximately 50% of accounts receivable aged over 180 days from the payment due date and 100% accounts receivable aged over 360 days from the payment due date as bad debt allowance.  Management of the Company’s subsidiaries further analyzes each individual customer for which it was taken a bad debt allowance to further assess the likelihood of collectability.  Customers which are either state-owned or have a history of support from the state, or larger companies with long operating histories, that management of the Company’s subsidiaries believe the chance of non-payment will be remote, are excluded for the purpose of calculating bad debt allowance.
Advances to Suppliers [Policy Text Block]	Advance to Suppliers
	The Company makes advances to certain vendors to purchase raw material and equipment for production. The advances are interest-free and unsecured.
Inventory, Policy [Policy Text Block]	Inventories
	Inventories are valued at the lower of cost or market, with cost determined on a moving weighted-average basis. The difference is recorded as a cost of goods sold, if the current market value is lower than their historical cost.  In addition, the Company makes an inventory impairment provision at each period end for inventory held over 360 days. Cost of work in progress and finished goods comprises direct material, direct labor and an allocated portion of production overheads.
	Certain raw materials, such as stainless steel products, plates, shims, gaskets, and pump valves, require longer than normal procurement periods, or “lead times,” with some procurement periods running longer than six months. To guarantee availability of raw materials for production and sales, the Company’s subsidiaries, based on historical sale patterns, estimate and purchase material for the upcoming period.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment
	Property and equipment are stated at cost, net of accumulated depreciation. Expenditures for maintenance and repairs are expensed as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is included in operations.
Land Use Rights [Policy Text Block]	Land Use Rights
	Right to use land is stated at cost less accumulated amortization. Amortization is provided using the straight-line method over 50 years.
Standard Product Warranty, Policy [Policy Text Block]	Warranties
	The Company offers to all customers standard warranties on its products for one or two heating seasons depending on the terms negotiated. The Company accrues for warranty costs based on estimates of the costs that may be incurred under its warranty obligations. The warranty expense and related accrual is included in the Company’s selling expenses and other payables respectively, and is recorded when revenue is recognized. Factors that affect the Company’s warranty liability include the number of units sold, its estimates of anticipated rates of warranty claims, costs per claim and estimated support labor costs and the associated overhead. The Company periodically assesses the adequacy of its recorded warranty liabilities and adjusts the amounts as necessary.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Costs
	Research and development (“R&D”) costs are expensed as incurred and included in general and administrative expenses. These costs primarily consist of cost of materials used, salaries paid for the Company’s development department and fees paid to third parties. R&D costs for the six months ended June 30, 2013 and 2012, were $238,053 and $114,890, respectively. R&D costs for the three months ended June 30, 2013 and 2012, were $115,616 and $63,956, respectively.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition
	The Company’s revenue recognition policies comply with SEC Staff Accounting Bulletin (“SAB”) 104 (codified in FASB ASC Topic 605). Sales revenue is recognized when PHEs, heat meters and heat pumps are delivered, and for PHE Units when customer acceptance occurs, the price is fixed or determinable, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition met are recorded as unearned revenue under “Advance from customers.”
	The Company’s sales generally provide for 30% of the purchase price on placement of an order, 30% on delivery, 30% upon installation and acceptance of the equipment after customer testing and 10% no later than the termination of the standard warranty period, which ranges from 3 to 24 months from the acceptance date.
	Due to the slowdown of the Chinese economy and tightened monetary policy, and to attract and retain customers, the Company’s subsidiaries adjusted their contract and payment terms to permit more flexible and longer payment terms.
	Sales revenue is the invoiced value of goods, net of value-added tax (“VAT”). All of the Company’s products sold in the PRC are subject to a VAT of 17% of gross sales price. This VAT may be offset by the VAT paid by the Company on raw materials and other materials purchased in China and included in the cost of producing the Company’s finished product. The Company recorded VAT payable and VAT receivable net of payments in the financial statements. The VAT tax return is filed offsetting the payables against the receivables. SmartHeat Germany, the Company’s German subsidiary, is subject to 19% VAT.
	Sales and purchases are recorded net of VAT collected and paid as the Company acts as an agent for the government. VAT taxes are not affected by the income tax holiday.
	Sales returns and allowances were $0 for six and three months ended June 30, 2013 and 2012. The Company does not provide a right of return, price protection or any other concessions to its customers.
	The Company provides a standard warranty to all customers, which is not considered an additional service; rather, an integral part of the product’s sale. The Company believes the existence of its standard product warranty in a sales contract does not constitute a deliverable in the arrangement and thus there is no need to apply the EITF 00-21 (codified in FASB ASC Topic 605-25) separation and allocation model for a multiple deliverable arrangement. SFAS 5 (codified in FASB ASC Topic 450) specifically addresses the accounting for standard warranties and neither SAB 104 nor EITF 00-21 supersedes SFAS 5. The Company believes that accounting for its standard warranty pursuant to SFAS 5 does not impact revenue recognition because the cost of honoring the warranty can be reliably estimated.
	The Company charges for after-sales services provided after the expiration of the warranty period, with after-sales services mainly consisting of cleaning PHEs and repairing and exchanging parts. The Company recognizes such revenue when the service is provided. For the six months ended June 30, 2013 and 2012, revenue from after-sales services after the expiration of the warranty period was $129,406 and $110,672, respectively. For the three months ended June 30, 2013 and 2012, revenue from after-sales services after the expiration of the warranty period was $47,776 and $(65,228), respectively, which was recorded in other income.
Cost of Sales, Policy [Policy Text Block]	Cost of Goods Sold
	Cost of goods sold (“COGS”) consists primarily of material costs and direct labor and manufacturing overhead that are directly attributable to the products. Write-down of inventories to the lower of cost or market is also recorded in COGS.  Company also records inventory reserve for inventories aging over 360 days to COGS.
Customer Advances [Policy Text Block]	Advance from Customers
	The Company records payments received from customers in advance of their orders to advance account. These orders normally are delivered within a reasonable period of time based upon contract terms and customer demand.
Statement of Cash Flows [Policy Text Block]	Statement of Cash Flows
	In accordance with SFAS No. 95, “Statement of Cash Flows,” codified in FASB ASC Topic 230, cash flows from the Company’s operations are calculated based upon the local currencies. As a result, amounts shown on the statement of cash flows may not necessarily agree with changes in the corresponding asset and liability on the balance sheet.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Earnings (Loss) per Share (EPS)
	Basic EPS is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similarly, except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted EPS are based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to have been exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period.
	Basic and diluted shares outstanding are the same for the six and three months ended June 30, 2013, and same for the six and three months ended June 30, 2012, because the common stock equivalent of the convertible securities outstanding, consisting of unexercised warrants issued to investors and options issued to the Company’s directors and an officer, are anti-dilutive and, accordingly, were excluded from the computation of diluted earnings (loss) per share. At June 30, 2013 and December 31, 2012, options to purchase 3,500 shares of common stock were outstanding, 3,500 shares of common stock were exercisable.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation and Comprehensive Income (Loss)
	The accounts of the U.S. parent company are maintained in USD. The functional currency of the Company’s China subsidiaries is the Chinese Yuan Renminbi (“RMB”) and the functional currency of SmartHeat Germany, the Company’s subsidiary in Germany, is the Euro (“EUR”). The accounts of the China subsidiaries and German subsidiary were translated into USD in accordance with SFAS No. 52, “Foreign Currency Translation” (codified in FASB ASC Topic 830). According to SFAS No. 52, all assets and liabilities were translated at the exchange rate on the balance sheet date, stockholders’ equity was translated at the historical rates and statement of operations items were translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with SFAS No. 130, “Reporting Comprehensive Income” (codified in FASB ASC Topic 220).
Segment Reporting, Policy [Policy Text Block]	Segment Reporting pending
	FASB ASC Topic 280, Disclosures about Segments of an Enterprise and Related Information, requires use of the “management approach” model for segment reporting.  The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance.  Reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company.
	The Company has two operating segments: 1) plate heating equipment, meters and related products; and 2) heat pumps and related products.   These operating segments were determined based on the nature of the products offered.  Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.  The Company's chief executive officer and acting chief accountant were identified as the chief operating decision makers.  The Company’s chief operating decision makers direct the allocation of resources to operating segments based on the profitability, cash flows, and other measurement factors of each respective segment.  Historically they were not segmented because the heat pump business was relatively small compared to the plate heating business and both businesses reported to the same executives; however, the Company’s Board and senior management determined that it is useful and efficient to analyze and manage these businesses separately starting from 2013.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements
	In February 2013, the FASB issued ASU 2013-2, Comprehensive Income (ASC Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, the new ASU requires entities to disclose in a single location (either on the face of the financial statement that reports net income or in the notes) the effects of reclassifications out of accumulated other comprehensive income (AOCI). For items reclassified out of AOCI and into net income in their entirety, entities must disclose the effect of the reclassification on each affected net income item. For AOCI reclassification items that are not reclassified in their entirety into net income, entities must provide a cross-reference to other required U.S. GAAP disclosures. There is no change in the requirement to present the components of net income and other comprehensive income in either a single continuous statement or two separate consecutive statements.  The ASU does not change the items currently reported in other comprehensive income.
	For public entities, the new disclosure requirements are effective for annual reporting periods beginning after December 15, 2012, and interim periods within those years (i.e., the first quarter of 2013 for entities with calendar year-ends). The ASU applies prospectively, and early adoption is permitted. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements.
	As of June 30, 2013, there is no recently issued accounting standards not yet adopted that would have a material effect on the Company’s consolidated financial statements.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2013
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]
Schedule of Restricted Cash and Cash Equivalents [Table Text Block]	As of June 30, 2013, and December 31, 2012, the Company maintained restricted cash deposit in several bank accounts for the purpose described below.
			2013			2012
			(In millions)
	Support of performance guarantee		$	0.81		$	0.62
	Support of bank acceptance			0.49			0.37
	Total restricted cash - current			1.3			0.99
	Performance guarantee -- noncurrent		$	0.14		$	0.04
Schedule of Cash and Cash Equivalents [Table Text Block]	The following table presents in U.S. dollars (“USD”) the amount of cash and equivalents held by the Company as of June 30, 2013 and December 31, 2012, based on the jurisdiction of deposit. The Company’s U.S. parent holds cash and equivalents in U.S. bank accounts denominated in USD.
			United States			China			Germany		Total
	30-Jun-13		$	265,567		$	7,924,932		$	2,144,688	$	10,335,187
	31-Dec-12		$	82,479		$	15,311,830		$	2,941,854	$	18,336,163
Schedule of Product Warranty Liability [Table Text Block]	Activity in the Company’s warranty reserve from January 1, 2012, to June 30, 2013, is as follows:
			2013			2012
	Beginning balance		$	517,076		$	515,812
	Provisions			102,030			377,583
	Actual costs incurred			(94,086	)		(377,583	)
	Due to exchange rate			-			1,264
	Ending balance in current liabilities (Note 13)		$	525,020		$	517,076
Schedule of exchange rates [Table Text Block]	The RMB to USD exchange rates and EUR to USD exchange rates in effect as of June 30, 2013 and December 31, 2012, and the average exchange rates for the six months ended June 30, 2013 and 2012 are as following. The exchange rates used in translation from RMB to USD were published by State Administration of Foreign Exchange of the People’s Republic of China (“SAFE”). The exchange rates used in translation from EUR to USD were published by OANDA Rates.
			Average Exchange Rate						Balance Sheet Date
			For the Six Months Ended						Exchange Rate
			6/30/13			6/30/12			6/30/13		12/31/12
	RMB - USD			6.2413			6.3074			6.1787		6.2855
	EUR - USD			0.7616			0.7706			0.7688		0.7777
Schedule of Segment Reporting Information, by Segment [Table Text Block]	The Company evaluates performance based on several factors, of which the primary financial measure is business segment income before taxes. The following table shows the operations of the Company's reportable segments for the three and six months ended June 30, 2013 and 2012, and as of June 30, 2013 and December 31, 2012, respectively.
			Six Months Ended June 30,
			2013			2012
	Revenue from unaffiliated customers
	Plate heating, meters and related		$	11,808,874		$	9,798,089
	Heat pumps and related			2,082,549			1,930,757
	Consolidated		$	13,891,423		$	11,728,846
	Operating loss:
	Plate heating, meters and related		$	(19,942,874	)	$	(13,757,961	)
	Heat pumps and related			(1,866,988	)		(2,524,301	)
	Corporation			(442,683	)		(455,411	)
	Consolidated		$	(22,252,549	)	$	(16,737,673	)
	Net loss from continuing operations before non-controlling interest:
	Plate heating, meters and related		$	(20,406,465	)	$	(13,325,346	)
	Heat pumps and related			(1,433,574	)		(2,465,514	)
	Corporation			(484,359	)		(509,238	)
	Consolidated		$	(22,324,398	)	$	(16,300,098	)
	Depreciation and amortization:
	Plate heating, meters and related		$	771,634		$	761,402
	Heat pumps and related			234,432			180,867
	Corporation			65,381			-
	Consolidated		$	1,071,447		$	942,269
	Total assets:
	Plate heating, meters and related		$	133,384,759		$	152,830,853
	Heat pumps and related			14,480,873			14,340,054
	Corporation			4,189,018			4,031,567
	Inter-company elimination			(15,889,932	)		(14,732,187	)
	Consolidated		$	136,164,718		$	156,470,287
			Three Months Ended June 30,
			2013			2012
	Revenue from unaffiliated customers
	Plate heating, meters and related		$	6,137,081		$	4,059,446
	Heat pumps and related			1,585,911			923,002
	Consolidated		$	7,722,992		$	4,982,448
	Operating loss:
	Plate heating, meters and related		$	(8,528,664	)	$	(7,526,391	)
	Heat pumps and related			(641,294	)		(1,157,874	)
	Corporation			(269,493	)		(178,002	)
	Consolidated		$	(9,439,451	)	$	(8,862,267	)
	Net loss from continuing operations before non-controlling:
	Plate heating, meters and related		$	(8,806,823	)	$	(7,982,421	)
	Heat pumps and related			(379,331	)		(1,096,201	)
	Corporation			(269,628	)		(231,221	)
	Consolidated		$	(9,455,782	)	$	(9,309,843
	Depreciation and amortization:
	Plate heating, meters and related		$	388,967		$	386,534
	Heat pumps and related			111,451			87,902
	Corporation			47,236			-
	Consolidated		$	547,654		$	474,436
	Total assets:
	Plate heating, meters and related		$	-		$	-
	Heat pumps and related			-			-
	Corporation			-			-
	Inter-company elimination			-			-
	Consolidated		$	-		$	-
Property and Equipment, Useful LivesMember
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	Depreciation of property and equipment is provided using the straight-line method with a 10% salvage value and estimated lives as follows:
	Buildings	20 years
	Vehicles	5 years
	Office equipment	5 years
	Production equipment	5-10 years

3_INVENTORIES_Tables

3. INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2013
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories at June 30, 2013 and December 31, 2012, were as follows:
		2013			2012
	Raw materials	$	44,142,490		$	38,829,405
	Work in process		13,934,303			9,831,235
	Finished goods		9,921,299			15,070,801
	Total		67,998,092			63,731,441
	Inventory allowance		(9,758,407	)		(5,433,879	)
	Inventories, net	$	58,239,685		$	58,297,562

5_PROPERTY_AND_EQUIPMENT_NET_T

5. PROPERTY AND EQUIPMENT, NET (Tables) (Property, Plant and Equipment [Member])	6 Months Ended
	Jun. 30, 2013
Property, Plant and Equipment [Member]
5. PROPERTY AND EQUIPMENT, NET (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	Property and equipment consisted of the following at June 30, 2013 and December 31, 2012:
		2013			2012
	Buildings	$	4,914,251		$	4,830,751
	Production equipment		8,693,832			8,160,111
	Office equipment		979,409			1,120,799
	Vehicles		1,108,124			937,364
	Total		15,695,616			15,049,025
	Less: accumulated depreciation		(4,808,989	)		(4,101,545	)
	Property & equipment, net	$	10,886,627		$	10,947,480

6_OTHER_RECEIVABLES_PREPAYMENT1

6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Tables)	6 Months Ended
	Jun. 30, 2013
Other Receivables Prepayments And Deposits Disclosure [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Other receivables, prepayments and deposits consisted of the following at June 30, 2013 and December 31, 2012, respectively:
		2013			2012
	Advance to third parties	$	5,867,942		$	4,813,659
	Deposit for public bids of sales contracts		1,309,325			1,397,375
	Prepayment for freight, related, insurance, advertisement and consulting expenses		117,221			332,415
	Other deposits		72,932			93,816
	Advance to employees		1,090,729			729,422
	Others		376,104			376,738
	Total		8,834,253			7,743,425
	Less: bad debt allowance		(7,200,202	)		(1,276,145	)
	Other receivables (net), prepayments & deposits	$	1,634,051		$	6,467,280

7_INTANGIBLE_ASSETS_Tables

7. INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2013
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following at June 30, 2013 and December 31, 2012, respectively:
		Estimated Useful			2013			2012
		Life (In years)
	Land use rights			50	$	14,966,748		$	14,712,441
	Know-how technology	5	–	10		899,357			884,076
	Customer lists			5		211,997			208,395
	Covenants not to compete			5		115,326			113,366
	Software			5		597,529			590,344
	Trademarks			7		294,596			289,591
	Total					17,085,553			16,798,213
	Less: accumulated amortization					(2,208,705	)		(1,877,610	)
	Intangible assets, net				$	14,876,848		$	14,920,603

9_LONG_TERM_INVESTMENT_Tables

9. LONG TERM INVESTMENT (Tables) (Income Statement [Member], XinRui [Member])	6 Months Ended
	Jun. 30, 2013
Income Statement [Member] | XinRui [Member]
9. LONG TERM INVESTMENT (Tables) [Line Items]
Condensed Financial Statements [Table Text Block]	The unaudited condensed Statement of Income of XinRui for the six months ended June 30, 2013 is below:
	Net Revenue	$	397,996
	Cost of Revenue		(204,893	)
	Gross Profit		193,103
	Operating expenses		75,519
	Income from operations		117,584
	Non-operating income		-
	Income tax expense		32,052
	Net Income	$	85,532

10_MAJOR_CUSTOMERS_AND_VENDORS1

10. MAJOR CUSTOMERS AND VENDORS (Tables)	6 Months Ended
	Jun. 30, 2013
Major Customers And Vendors [Abstract]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Below is the table indicating the Company’s major customers that account for over 10% of the Company’s total sales. At June 30, 2013, the total accounts receivable balance due from these customers was $7,364,488. At December 31, 2012, the accounts receivable balance due from these customers was $5,957,687.
		Six months ended June 30,					Three months ended June 30,
		2013			2012		2013		2012
	China Precision Optical Machinery Imports & Exports Co., Ltd.		16	%		20%		7%		17%

11_TAXES_RECEIVABLE_Tables

11. TAXES RECEIVABLE (Tables)	6 Months Ended
	Jun. 30, 2013
Taxes Receivable [Abstract]
Schedule of Taxes and Other Receivables [Table Text Block]	Taxes receivable consisted of the following at June 30, 2013:
		2013
	Income	$	200,120
	Value-added		1,229,892
	Other		7,926
	Total	$	1,437,938

12_TAXES_PAYABLE_Tables

12. TAXES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2013
Tax Disclosure [Abstract]
Schedule of Taxes Payable [Table Text Block]	Taxes payable consisted of the following at June 30, 2013 and December 31, 2012:
		2013		2012
	Income	$	-	$	505,643
	Value-added		66,121		101,195
	Other		25,184		162,329
	Total	$	91,305	$	769,167

13_ACCRUED_LIABILITIES_AND_OTH1

13. ACCRUED LIABILITIES AND OTHER PAYABLES (Tables)	6 Months Ended
	Jun. 30, 2013
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities and Other Payables [Table Text Block]	Accrued liabilities and other payables consisted of the following at June 30, 2013 and December 31, 2012:
		2013		2012
	Advance from third parties	$	34,795	$	68,068
	Payable to Siping Beifang		2,170,459		1,947,808
	Payable for equipment purchase		318,028		312,624
	Payable to employees		-		219,977
	Other payables		1,834,080		1,332,414
	Warranty reserve (See Note 2)		525,020		517,076
	Accrued expenses		940,496		691,697
	Total	$	5,822,878	$	5,089,664

15_LOANS_PAYABLE_Tables

15. LOANS PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2013
Loans Disclosure [Abstract]
Schedule of Short-term Debt [Table Text Block]	The Company was obligated for the following short-term loans as of June 30, 2013 and December 31, 2012:
		2013		2012		Subsidiary obligated
	From a commercial bank in the PRC for RMB 50,000,000 entered into on February 17, 2012.The loan bore interest at 7.872% with maturity on January 16, 2013. The loan was repaid at maturity.	$	-	$	7,954,817	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on July 12, 2012. The loan bears interest at 7.87% with maturity on July 11, 2013.  The loan was repaid at maturity.		1,618,463		1,590,963	Siping
	From a commercial bank in the PRC for RMB 10,000,000 entered into on August 23, 2012. The loan bears interest at 6.30% with maturity on August 22, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		1,618,463		1,590,963	Taiyu
	From a commercial bank in the PRC for RMB 9,000,000 entered into on September 7, 2012. The loan bears interest at 6.3% with maturity on September 6, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		1,456,617		1,431,867	Taiyu
	From a commercial bank in the PRC for RMB 8,000,000 entered into on September 13, 2012. The loan bears interest at 6.3% with maturity on September 12, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		1,294,771		1,272,771	Taiyu
	From a commercial bank in the PRC for RMB 30,000,000 entered into on August 21, 2012. The loan bears interest at 6.6% with maturity on August 20, 2013.  The loan was repaid at maturity.		4,855,390		4,772,890	Taiyu
	From a commercial bank in the PRC for RMB 9,600,000 entered into on September 13, 2012. The loan bore interest at 6.6% with maturity on March 3, 2013. This loan was guaranteed by accounts receivable. The loan was repaid at maturity.		-		1,527,325	Taiyu
	From a commercial bank in the PRC for RMB 13,344,190 entered into on June 26, 2012. The loan bears interest at 6.16% with maturity on January 18, 2014.		2,159,708		2,354,626	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on November 30, 2012. The loan bears interest at 7.87% with maturity on November 29, 2013.		1,618,463		1,590,963	Siping
	From a commercial bank in the PRC for RMB 13,000,000 entered into on December 12, 2011. The loan bears interest at 6.65% with maturity on October 26, 2013.  This loan was pledged with Taiyu’s building and land.		2,104,002		2,068,252	Taiyu
	From a commercial bank in the PRC for RMB 40,000,000 entered into on March 11, 2013. The loan bears interest at 6.60% with maturity on March 10, 2014.		6,473,854		-	Taiyu
	From a commercial bank in the PRC for RMB 8,550,000 entered into on January 9, 2013. The loan bears interest at 6.00% with maturity on December 10, 2013.		1,383,786		-	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on May 21, 2013. The loan bears interest at 6.60% with maturity on May 20, 2014.		1,618,463			Taiyu
	From a commercial bank in the PRC for RMB 10,570,234 entered into on June 3, 2013. The loan bears interest at 6.16% with maturity on December 30, 2013.		1,710,756			Taiyu
		$	27,912,736	$	26,155,437

16_DEFERRED_TAX_ASSET_LIABILIT1

16. DEFERRED TAX ASSET (LIABILITY) (Tables)	6 Months Ended
	Jun. 30, 2013
Deferred Tax Assets Liabilities Net Disclosure [Abstract]
Summary of Deferred Tax Liability Not Recognized [Table Text Block]	As of June 30, 2013 and December 31, 2012, deferred tax asset (liability) consisted of the following:
		2013			2012
	Deferred tax asset - current (bad debt allowance)	$	5,707,874		$	5,147,303
	Deferred tax asset - current (inventory allowance)		2,101,695			959,388
	Deferred tax asset – current (allowance to other receivable)		1,480,709			-
	Deferred tax asset – current (allowance for advance to supplier)		917,698			-
	Deferred tax asset – current (reserve for warranty)		100,485			-
	Less: valuation allowance		(10,308,461	)		(6,106,691	)
	Deferred tax liability - noncurrent (depreciation of fixed assets)	$	(50,771	)	$	(93,054	)

17_INCOME_TAXES_Tables

17. INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2013
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The following table reconciles the U.S. statutory rates to the Company’s effective tax (benefit) rate for the three and six months ended June 30, 2013 and 2012:
		2013			2012
	U.S. statutory tax (benefit) rates		(34.0	)%		(34.0	)%
	Tax rate difference		8.9	%		8.8	%
	Effect of tax holiday		2.9	%		7.2	%
	Valuation allowance		22	%		17.7	%
	Tax benefit per financial statements		(0.2	)%		(0.3	)%
		2013			2012
	U.S. statutory tax (benefit) rates		(34.0	)%		(34.0	)%
	Tax rate difference		8.7	%		8.8	%
	Effect of tax holiday		8	%		8.2	%
	Valuation allowance		17.1	%		16.8	%
	Tax benefit per financial statements		(0.2	)%		(0.2	)%
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The income tax (benefit) for the three and six months ended June 30, 2013 and 2012, consisted of the following:
		2013			2012
	Income tax expense - current	$	-1,549		$	763
	Income tax benefit - deferred		(43,451	)		(45,257	)
	Total income tax benefit, net	$	(45,000	)	$	(44,494	)
		2013			2012
	Income tax expense - current	$	-1,794		$	107
	Income tax benefit - deferred		(20,762	)		(20,497	)
	Total income tax benefit, net	$	(22,556	)	$	(20,390	)

19_STOCKHOLDERS_EQUITY_Tables

19. STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2013
Stockholders' Equity Note [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Following is a summary of the option activity:
		Number of		Average		Weighted
		Shares		Exercise		Average
				Price per Share		Remaining
						Contractual
						Term in Years
	Outstanding at January 1, 2013		3,500	$	97.8		1.65
	Exercisable at January 1, 2013		3,500	$	97.8		1.65
	Granted		-		-		-
	Exercised		-		-		-
	Forfeited		-		-		-
	Outstanding at June 30, 2013		3,500	$	97.8		1.15
	Exercisable at June 30, 2013		3,500	$	97.8		1.15

1_ORGANIZATION_AND_DESCRIPTION1

1. ORGANIZATION AND DESCRIPTION OF BUSINESS (Details)	12 Months Ended
	Dec. 31, 2012
Disclosure Text Block [Abstract]
Stockholders' Equity, Reverse Stock Split	one-for-ten

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Allowance for Doubtful Accounts Receivable (in Dollars)	$35,200,000		$35,200,000		$28,200,000
Retentions Receivable (in Dollars)	4,210,000		4,210,000		4,230,000
Retention rate, description			varies from 5% to 20% of the sales price		varies from 5% to 20% of the sales price
Retention, terms			3 to 24 months		3 to 24 months
Accounts receivable net of unearned interest (in Dollars)	12,748		12,748		12,532
Receivable with Imputed Interest, Effective Yield (Interest Rate)					6.15%
Property, Plant and Equipment, Salvage Value, Percentage	10.00%		10.00%
Finite-Lived Intangible Assets, Amortization Method			straight-line method over 50 years
Standard Product Warranty Description			standard warranties on its products for one or two heating seasons depending on the terms negotiated
Research and Development Expense (in Dollars)	115,616	63,956	238,053	114,890
Revenue Recognition, Sales Description			sales generally provide for 30% of the purchase price on placement of an order, 30% on delivery, 30% upon installation and acceptance of the equipment after customer testing and 10% no later than the termination of the standard warranty period, which ranges from 3 to 24 months from the acceptance date.
Sales Returns and Allowances, Goods (in Dollars)	0	0	0	0
After-Sales Services, After Warranty Period (in Dollars)	$47,776	($65,228)	$129,406	$110,672
Number of Operating Segments			2
PRC, Privately-Run Enterprises [Member]
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Value-added Tax, Sales			17.00%
SmartHeat Germany [Member]
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Value-added Tax, Sales			19.00%

2_SUMMARY_OF_SIGNIFICANT_ACCOU3

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Restricted Cash and Cash Equivalents (USD $)	Jun. 30, 2013	Dec. 31, 2012
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash, current	$1,300,548	$994,455
Performance guarantee -- noncurrent	139,402	36,592
Support of Performance Guarantee [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash, current	810,000	620,000
Support of Bank Acceptance [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash, current	$490,000	$370,000

2_SUMMARY_OF_SIGNIFICANT_ACCOU4

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Cash and Cash Equivalents (USD $)	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012	Dec. 31, 2011
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents	$10,335,187	$18,336,163	$10,524,475	$12,419,922
United States [Member]
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents	265,567	82,479
China [Member]
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents	7,924,932	15,311,830
Germany [Member]
Cash and Cash Equivalents [Line Items]
Cash and Cash Equivalents	$2,144,688	$2,941,854

2_SUMMARY_OF_SIGNIFICANT_ACCOU5

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Estimated Useful Lives of Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2013
Building [Member]
Property, Plant and Equipment [Line Items]
Useful Life	20 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful Life	5-10 years

2_SUMMARY_OF_SIGNIFICANT_ACCOU6

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Product Warranty Liability (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Schedule of Product Warranty Liability [Abstract]
Beginning balance	$517,076	$515,812
Provisions	102,030	377,583
Actual costs incurred	-94,086	-377,583
Due to exchange rate	0	1,264
Ending balance in current liabilities (Note 13)	$525,020	$517,076

2_SUMMARY_OF_SIGNIFICANT_ACCOU7

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Foreign Exchange Rate (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Foreign Exchange, RMB - USD [Member]
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Foreign Exchange Rate [Line Items]
Average Exchange Rate (in Dollars)	$6.24	$6.31
Balance Sheet Exchange Rate	6.1787	6.2855
Foreign Exchange, EUR - USD [Member]
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Foreign Exchange Rate [Line Items]
Average Exchange Rate (in Dollars)	$0.76	$0.77
Balance Sheet Exchange Rate	0.7688	0.7777

2_SUMMARY_OF_SIGNIFICANT_ACCOU8

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Segment Reporting Information, by Segment (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenue from unaffiliated customers	$7,722,992	$4,982,448	$13,891,423	$11,728,846
Operating loss	-9,439,451	-8,862,267	-22,252,549	-16,737,673
Net loss from continuing operations before non-controlling interest	-9,455,782	9,309,843	-22,324,398	-16,300,098
Depreciation and amortization	547,654	474,436	1,071,447	942,269
Total Assets	136,164,718	156,470,287	136,164,718	156,470,287	156,470,287
Plate heating, meters and related [Member]
Segment Reporting Information [Line Items]
Revenue from unaffiliated customers	6,137,081	4,059,446	11,808,874	9,798,089
Operating loss	-8,528,664	-7,526,391	-19,942,874	-13,757,961
Net loss from continuing operations before non-controlling interest	-8,806,823	-7,982,421	-20,406,465	-13,325,346
Depreciation and amortization	388,967	386,534	771,634	761,402
Total Assets	133,384,759	152,830,853	133,384,759	152,830,853
Heat Pumps and Related [Member]
Segment Reporting Information [Line Items]
Revenue from unaffiliated customers	1,585,911	923,002	2,082,549	1,930,757
Operating loss	-641,294	-1,157,874	-1,866,988	-2,524,301
Net loss from continuing operations before non-controlling interest	-379,331	-1,096,201	-1,433,574	-2,465,514
Depreciation and amortization	111,451	87,902	234,432	180,867
Total Assets	14,480,873	14,340,054	14,480,873	14,340,054
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Operating loss	-269,493	-178,002	-442,683	-455,411
Net loss from continuing operations before non-controlling interest	-269,628	-231,221	-484,359	-509,238
Depreciation and amortization	47,236	0	65,381	0
Total Assets	4,189,018	4,031,567	4,189,018	4,031,567
Inter-Company Elimination [Member]
Segment Reporting Information [Line Items]
Total Assets	($15,889,932)	($14,732,187)	($15,889,932)	($14,732,187)

3_INVENTORIES_Details_Schedule

3. INVENTORIES (Details) - Schedule of Inventories (USD $)	Jun. 30, 2013	Dec. 31, 2012
Schedule of Inventories [Abstract]
Raw materials	$44,142,490	$38,829,405
Work in process	13,934,303	9,831,235
Finished goods	9,921,299	15,070,801
Total	67,998,092	63,731,441
Inventory allowance	-9,758,407	-5,433,879
Inventories, net	$58,239,685	$58,297,562

4_NOTES_RECEIVABLE_BANK_ACCEPT1

4. NOTES RECEIVABLE - BANK ACCEPTANCES (Details)	6 Months Ended
	Jun. 30, 2013
Receivables [Abstract]
Commercial Notes Receivable, Maturity Description	less than six months

5_PROPERTY_AND_EQUIPMENT_NET_D

5. PROPERTY AND EQUIPMENT, NET (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Property, Plant and Equipment [Abstract]
Depreciation	$353,435	$323,837	$707,856	$626,652

5_PROPERTY_AND_EQUIPMENT_NET_D1

5. PROPERTY AND EQUIPMENT, NET (Details) - Schedule of Property, Plant and Equipment (USD $)	Jun. 30, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$15,695,616	$15,049,025
Less: accumulated depreciation	-4,808,989	-4,101,545
Property & equipment, net	10,886,627	10,947,480
Building [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	4,914,251	4,830,751
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	8,693,832	8,160,111
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	979,409	1,120,799
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$1,108,124	$937,364

6_OTHER_RECEIVABLES_PREPAYMENT2

6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Details)	6 Months Ended						6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013
	USD ($)	USD ($)	Advance to Siping Beifang [Member]	Advance to Siping Beifang [Member]	Advances to Unrelated Company [Member]	Advances to Unrelated Company [Member]	Minimum [Member]	Maximum [Member]
			USD ($)	CNY	USD ($)	CNY
6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Details) [Line Items]
Advances to third parties (in Yuan Renminbi)	$5,867,942	$4,813,659	$3,530,000	22,130,000	$2,270,000	14,000,000
Advances to third parties (in Dollars)	$5,867,942	$4,813,659	$3,530,000	22,130,000	$2,270,000	14,000,000
Return of deposits for bidding on contracts, period							3 months	4 months
Other receivables, prepayments and deposits reimbursement period	12 months

6_OTHER_RECEIVABLES_PREPAYMENT3

6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Details) - Schedule of Receivables, Prepayments and Deposits (USD $)	Jun. 30, 2013	Dec. 31, 2012
Schedule of Receivables, Prepayments and Deposits [Abstract]
Advance to third parties	$5,867,942	$4,813,659
Deposit for public bids of sales contracts	1,309,325	1,397,375
Prepayment for freight, related, insurance, advertisement and consulting expenses	117,221	332,415
Other deposits	72,932	93,816
Advance to employees	1,090,729	729,422
Others	376,104	376,738
Total	8,834,253	7,743,425
Less: bad debt allowance	-7,200,202	-1,276,145
Other receivables (net), prepayments & deposits	$1,634,051	$6,467,280

7_INTANGIBLE_ASSETS_Details

7. INTANGIBLE ASSETS (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2011	Dec. 31, 2009	Dec. 31, 2005	Dec. 31, 2005
	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	CNY
Disclosure Text Block [Abstract]
Acquisition of Land Use Rights (in Yuan Renminbi)					$10,100,000	$3,100,000	$440,000	3,549,682
Acquisition of Land Use Rights					10,100,000	3,100,000	440,000	3,549,682
Amortization of Intangible Assets	146,982	150,599	298,209	315,617
Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months	501,012		501,012
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two	465,441		465,441
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three	433,536		433,536
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four	428,735		428,735
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five	397,500		397,500
Finite-Lived Intangible Assets, Amortization Expense, Rolling after Year Five	$12,650,624		$12,650,624

7_INTANGIBLE_ASSETS_Details_Sc

7. INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets (USD $)

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Use Rights [Member]

Use Rights [Member]

Know-How Technology [Member]

Know-How Technology [Member]

Customer Lists [Member]

Customer Lists [Member]

Covenant Not To Compete [Member]

Covenant Not To Compete [Member]

Computer Software, Intangible Asset [Member]

Computer Software, Intangible Asset [Member]

Trademarks [Member]

Trademarks [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Know-How Technology [Member]

Use Rights [Member]

Know-How Technology [Member]

Customer Lists [Member]

Covenant Not To Compete [Member]

Computer Software, Intangible Asset [Member]

Trademarks [Member]

Finite-Lived Intangible Assets [Line Items]

Estimated Useful Life

5 years

50 years

10 years

5 years

5 years

5 years

7 years

Intangible assets

$17,085,553

$16,798,213

$14,966,748

$14,712,441

$899,357

$884,076

$211,997

$208,395

$115,326

$113,366

$597,529

$590,344

$294,596

$289,591

Less: accumulated amortization

-2,208,705

-1,877,610

Intangible assets, net

$14,876,848

$14,920,603

8_CONSTRUCTION_IN_PROGRESS_Det

8. CONSTRUCTION IN PROGRESS (Details) (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]
Construction in Progress, Gross	$1,321,292		$1,298,841
Payments for Construction in Process	0	788,427
Parent [Member]
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]
Construction in Progress, Gross	1,320,000
SmartHeat Energy [Member]
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]
Estimated Construction Costs	9,000,000
Payments for Construction in Process	460,000
SmartHeat Siping [Member]
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]
Construction in Progress, Gross	34,000
Taiyu [Member]
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]
Construction in Progress, Gross	$820,000

9_LONG_TERM_INVESTMENT_Details

9. LONG TERM INVESTMENT (Details) (XinRui [Member], USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
XinRui [Member]
9. LONG TERM INVESTMENT (Details) [Line Items]
Payments to Acquire Interest in Joint Venture		$722,700
Equity Method Investment, Ownership Percentage	46.00%
Income (Loss) from Equity Method Investments	$39,345

9_LONG_TERM_INVESTMENT_Details1

9. LONG TERM INVESTMENT (Details) - Schedule of Condensed Financial Statements (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Condensed Financial Statements, Captions [Line Items]
Net Revenue	$7,722,992	$4,982,448	$13,891,423	$11,728,846
Gross Profit	2,402,955	447,125	-373,805	1,992,430
Operating expenses	11,842,406	9,309,392	21,878,744	18,730,103
Income from operations	-9,439,451	-8,862,267	-22,252,549	-16,737,673
Non-operating income	-38,887	-467,966	-116,849	393,081
Income tax expense	-22,556	-20,390	-45,000	-44,494
Net Income	-2,555	-57,145	-47,297	-114,935
XinRui [Member]
Condensed Financial Statements, Captions [Line Items]
Net Revenue			397,996
Cost of Revenue			-204,893
Gross Profit			193,103
Operating expenses			75,519
Income from operations			117,584
Non-operating income			0
Income tax expense			32,052
Net Income			$85,532

10_MAJOR_CUSTOMERS_AND_VENDORS2

10. MAJOR CUSTOMERS AND VENDORS (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Major Customers And Vendors [Abstract]
Accounts Receivable, Net	$7,364,488	$5,957,687

10_MAJOR_CUSTOMERS_AND_VENDORS3

10. MAJOR CUSTOMERS AND VENDORS (Details) - Schedules of Concentration of Risk, by Risk Factor (China Precision Optical Machinery Imports & Exports Co., Ltd [Member], Credit Concentration Risk [Member])	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
China Precision Optical Machinery Imports & Exports Co., Ltd [Member] | Credit Concentration Risk [Member]
Concentration Risk [Line Items]
China Precision Optical Machinery Imports & Exports Co., Ltd.	7.00%	17.00%	16.00%	20.00%

11_TAXES_RECEIVABLE_Details_Sc

11. TAXES RECEIVABLE (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable (USD $)	Jun. 30, 2013	Dec. 31, 2012
Schedule of Accounts, Notes, Loans and Financing Receivable [Abstract]
Income	$200,120
Value-added	1,229,892
Other	7,926
Total	$1,437,938	$0

12_TAXES_PAYABLE_Details_Sched

12. TAXES PAYABLE (Details) - Schedule of taxes payable (USD $)	Jun. 30, 2013	Dec. 31, 2012
Schedule of taxes payable [Abstract]
Income	$0	$505,643
Value-added	66,121	101,195
Other	25,184	162,329
Total	$91,305	$769,167

13_ACCRUED_LIABILITIES_AND_OTH2

13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) (USD $)	0 Months Ended
	Aug. 23, 2013	Dec. 31, 2012
	Subsequent Event [Member]	Note payable to consulting firm [Member]
	Note Assumed by Third Party in Exchange for Shares [Member]
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)		$100,000
Stock Issued During Period, Shares, Other	200,000

13_ACCRUED_LIABILITIES_AND_OTH3

13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - Schedule of Accrued Liabilities and Other Payables (USD $)	Jun. 30, 2013	Dec. 31, 2012
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - Schedule of Accrued Liabilities and Other Payables [Line Items]
Advance from third parties	$34,795	$68,068
Warranty reserve (See Note 2)	525,020	517,076
Accrued expenses	940,496	691,697
Total	5,822,878	5,089,664
Payable to Siping Beifang [Member]
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - Schedule of Accrued Liabilities and Other Payables [Line Items]
Other payables	2,170,459	1,947,808
Payable for equipment purchase [Member]
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - Schedule of Accrued Liabilities and Other Payables [Line Items]
Other payables	318,028	312,624
Payable to Employees [Member]
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - Schedule of Accrued Liabilities and Other Payables [Line Items]
Other payables	0	219,977
Other Payables [Member]
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - Schedule of Accrued Liabilities and Other Payables [Line Items]
Other payables	$1,834,080	$1,332,414

14_NOTES_PAYABLE_BANK_ACCEPTAN1

14. NOTES PAYABLE - BANK ACCEPTANCES (Details) (USD $)	6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
14. NOTES PAYABLE - BANK ACCEPTANCES (Details) [Line Items]
Restricted Cash and Cash Equivalents, Current	$1,300,548	$994,455
Restricted Cash For Bank Issued Notes [Member]
14. NOTES PAYABLE - BANK ACCEPTANCES (Details) [Line Items]
Short-term Debt, Description	The terms of the notes range from 3-6 months and bear no interest
Restricted Cash and Cash Equivalents, Current	$490,000	$370,000

15_LOANS_PAYABLE_Details

15. LOANS PAYABLE (Details)	0 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended					6 Months Ended
	Aug. 23, 2013	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
	Subsequent Event [Member]	Line of credit, amendment agreement [Member]	Cancellation of Debt [Member]	Extension fee amortized in one year [Member]	Liaoning Wugang Metal Trading Co., Ltd. ("Liaonging Wugang") [Member]	Liaoning Wugang Metal Trading Co., Ltd. ("Liaonging Wugang") [Member]	Lianoning Guorui Commercial Trading Co., Ltd. ("Guorui") [Member]	Lianoning Guorui Commercial Trading Co., Ltd. ("Guorui") [Member]	Holding Company Credit Agreement [Member]	Holding Company Credit Agreement [Member]
	Line of Credit, Second Amendment Agreement [Member]	Holding Company Credit Agreement [Member]	Holding Company Credit Agreement [Member]	Holding Company Credit Agreement [Member]	USD ($)	CNY	USD ($)	CNY	USD ($)	USD ($)
	Holding Company Credit Agreement [Member]		USD ($)	USD ($)
15. LOANS PAYABLE (Details) [Line Items]
Loan guarantees provided to the Company (in Yuan Renminbi)					$7,320,000	46,000,000	$3,180,000	20,000,000
Loan guarantees provided to the Company					7,320,000	46,000,000	3,180,000	20,000,000
Line of Credit Facility, Maximum Borrowing Capacity									2,500,000
Debt Instrument, Collateral									secured by the Company's deposit accounts located in the United States, its trademarks in the PRCand 55% of its equity in each of its wholly-, directly owned subsidiaries
Line of Credit Facility, Commitment Fee Percentage									4.00%
Debt Instrument, Interest Rate, Stated Percentage									10.00%
Debt Instrument, Maturity Date									30-Apr-13
Debt Instrument, Maturity Date, Description									maturity date of the Credit Facility may be extended for up to four successive 9-month periods for an extension fee of 4% of the Committed Amount for each extension
Debt Instrument, Prepayment Fee, Percentage									10.00%
Debt Instrument, Payment Terms									paid in either cash or restricted shares of the Company's common stock
Line of Credit Facility, Description	redefined the "base rate", and adjusted the base rate to 10% annually, compounded quarterly, effective January 1, 2013.The Company shall deliver to Northtech 100,000 restricted shares of the Company's common stock as an Amendment Fee, issued in September 2013, and pledged shares representing 55% security interest in each of its wholly-, directly-owned subsidiaries.	(1) redefined the "average share price" to state that in no event would the average share price be lower than $0.50 or higher than $3.50; (2) raised the maximum credit line to $2.5 million; (3) changed the initial maturity date to April 30, 2014; (4) redefined the calculation of the Restricted Shares of common stock if repaid by Restricted Shares; (5) redefined the purpose of the proceeds of the credit line; (6) raised the security interest from35% to 55% of the Company's equity interests in each of its wholly, directly owned subsidiaries
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)			1,300,000
Extinguishment of Debt, Amount			1,301,300
Line of Credit Facility, Amount Outstanding									652,763	83,537
Amortization of Financing Costs				61,290					36,492
Extension Fee									$100,000

15_LOANS_PAYABLE_Details_Sched

15. LOANS PAYABLE (Details) - Schedule of Short Term Loans (USD $)	6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Short-term Debt [Line Items]
Loans payable	$27,912,736	$26,155,437
February 17, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	0	7,954,817
Subsidiary obligated	Taiyu
July 12, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	1,618,463	1,590,963
Subsidiary obligated	Siping
August 23, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	1,618,463	1,590,963
Subsidiary obligated	Taiyu
September 7, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	1,456,617	1,431,867
Subsidiary obligated	Taiyu
September 13, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	1,294,771	1,272,771
Subsidiary obligated	Taiyu
August 21, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	4,855,390	4,772,890
Subsidiary obligated	Taiyu
September 13, 2012 Loan #2 [Member]
Short-term Debt [Line Items]
Loans payable	0	1,527,325
Subsidiary obligated	Taiyu
June 26, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	2,159,708	2,354,626
Subsidiary obligated	Taiyu
November 30, 2012 Loan [Member]
Short-term Debt [Line Items]
Loans payable	1,618,463	1,590,963
Subsidiary obligated	Siping
December 12, 2011 Loan [Member]
Short-term Debt [Line Items]
Loans payable	2,104,002	2,068,252
Subsidiary obligated	Taiyu
March 11, 2013 Loan [Member]
Short-term Debt [Line Items]
Loans payable	6,473,854	0
Subsidiary obligated	Taiyu
January 9, 2013 Loan [Member]
Short-term Debt [Line Items]
Loans payable	1,383,786	0
Subsidiary obligated	Taiyu
May 21, 2013 Loan [Member]
Short-term Debt [Line Items]
Loans payable	1,618,463	0
Subsidiary obligated	Taiyu
June 3, 2013 Loan [Member]
Short-term Debt [Line Items]
Loans payable	$1,710,756	$0
Subsidiary obligated	Taiyu

15_LOANS_PAYABLE_Details_Sched1

15. LOANS PAYABLE (Details) - Schedule of Short Term Loans (Parentheticals) (CNY)	6 Months Ended
	Jun. 30, 2013
February 17, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	50,000,000
Loan, entered into on	17-Feb-12
Loan, interest at	7.87%
Loan, maturity on	16-Jan-13
July 12, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	10,000,000
Loan, entered into on	12-Jul-12
Loan, interest at	7.87%
Loan, maturity on	11-Jul-13
August 23, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	10,000,000
Loan, entered into on	23-Aug-12
Loan, interest at	6.30%
Loan, maturity on	22-Aug-13
Loan, guaranteed by	Third Party
September 7, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	9,000,000
Loan, entered into on	7-Sep-12
Loan, interest at	6.30%
Loan, maturity on	6-Sep-13
Loan, guaranteed by	Third Party
September 13, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	8,000,000
Loan, entered into on	13-Sep-12
Loan, interest at	6.30%
Loan, maturity on	12-Sep-13
Loan, guaranteed by	Third Party
August 21, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	30,000,000
Loan, entered into on	21-Aug-12
Loan, interest at	6.60%
Loan, maturity on	20-Aug-13
September 13, 2012 Loan #2 [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	9,600,000
Loan, entered into on	13-Sep-12
Loan, interest at	6.60%
Loan, maturity on	3-Mar-13
Loan, guaranteed by	Accounts Receivable
June 26, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	13,344,190
Loan, entered into on	26-Jun-12
Loan, interest at	6.16%
Loan, maturity on	18-Jan-14
November 30, 2012 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	10,000,000
Loan, entered into on	30-Nov-12
Loan, interest at	7.87%
Loan, maturity on	29-Nov-13
December 12, 2011 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	13,000,000
Loan, entered into on	12-Dec-11
Loan, interest at	6.65%
Loan, maturity on	26-Oct-13
Loan, guaranteed by	Taiyu's Building and Land
March 11, 2013 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	40,000,000
Loan, entered into on	11-Mar-13
Loan, interest at	6.60%
Loan, maturity on	10-Mar-14
January 9, 2013 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	8,550,000
Loan, entered into on	9-Jan-13
Loan, interest at	6.00%
Loan, maturity on	10-Dec-13
May 21, 2013 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	10,000,000
Loan, entered into on	21-May-13
Loan, interest at	6.60%
Loan, maturity on	20-May-14
June 3, 2013 Loan [Member]
Short-term Debt [Line Items]
Loan (in Yuan Renminbi)	10,570,234
Loan, entered into on	3-Jun-13
Loan, interest at	6.16%
Loan, maturity on	30-Dec-13

16_DEFERRED_TAX_ASSET_LIABILIT2

16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability (USD $)	Jun. 30, 2013	Dec. 31, 2012
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]
Less: valuation allowance	($10,308,461)	($6,106,691)
Deferred tax liability - noncurrent (depreciation of fixed assets)	-50,771	-93,054
Bad Debt Allowance [Member]
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]
Deferred tax asset - current	5,707,874	5,147,303
Inventory Provision [Member]
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]
Deferred tax asset - current	2,101,695	959,388
Other Receivable Allowance [Member]
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]
Deferred tax asset - current	1,480,709	0
Advance to Supplier Allowance [Member]
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]
Deferred tax asset - current	917,698	0
Warranty Reserve [Member]
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]
Deferred tax asset - current	$100,485	$0

17_INCOME_TAXES_Details

17. INCOME TAXES (Details) (USD $)	6 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2013	Dec. 31, 2012
17. INCOME TAXES (Details) [Line Items]
Net operating loss carryforward, years	20 years
Operating Loss Carryforwards (in Dollars)	5.23
PRC, High Tech Enterprise [Member]
17. INCOME TAXES (Details) [Line Items]
Income Tax Rate	15.00%
Foreign Invested Enterprise [Member]
17. INCOME TAXES (Details) [Line Items]
Income Tax Rate	24.00%	13.00%
PRC, Privately-Run Enterprises [Member]
17. INCOME TAXES (Details) [Line Items]
Income Tax Rate	25.00%
SmartHeat Germany [Member]
17. INCOME TAXES (Details) [Line Items]
Income Tax Rate	15.00%

17_INCOME_TAXES_Details_Schedu

17. INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
U.S. statutory tax (benefit) rates	-34.00%	-34.00%	-34.00%	-34.00%
Tax rate difference	8.70%	8.80%	8.90%	8.80%
Effect of tax holiday	8.00%	8.20%	2.90%	7.20%
Valuation allowance	17.10%	16.80%	22.00%	17.70%
Tax benefit per financial statements	-0.20%	-0.20%	-0.20%	-0.30%

17_INCOME_TAXES_Details_Schedu1

17. INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Schedule of Components of Income Tax Expense [Abstract]
Income tax expense - current	($1,794)	$107	($1,549)	$763
Income tax benefit - deferred	-20,762	-20,497	-43,451	-45,257
Total income tax benefit, net	($22,556)	($20,390)	($45,000)	($44,494)

18_STATUTORY_RESERVES_AND_REST1

18. STATUTORY RESERVES AND RESTRICTED NET ASSETS (Details)	6 Months Ended
	Jun. 30, 2013
18. STATUTORY RESERVES AND RESTRICTED NET ASSETS (Details) [Line Items]
After-tax income, percentage, appropriations	10.00%
Foreign Invested Enterprise [Member]
18. STATUTORY RESERVES AND RESTRICTED NET ASSETS (Details) [Line Items]
Statutory Reserves, Description	An FIE is required to allocate at least 10% of its annual after-tax profit to the surplus reserve until such reserve has reached 50% of its respective registered capital based on the FIE's PRC statutory accounts.
Domestic Enterprise [Member]
18. STATUTORY RESERVES AND RESTRICTED NET ASSETS (Details) [Line Items]
Statutory Reserves, Description	Additionally, in accordance with the Company Law of the PRC, a domestic enterprise is required to provide surplus reserve at least 10% of its annual after-tax profit until such reserve has reached 50% of its respective registered capital based on the enterprise's PRC statutory accounts.

19_STOCKHOLDERS_EQUITY_Details

19. STOCKHOLDERS' EQUITY (Details) (USD $)

3 Months Ended

6 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Dec. 31, 2012

Dec. 31, 2010

Dec. 31, 2008

Dec. 31, 2008

Dec. 31, 2008

Dec. 31, 2008

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Employee Stock Option [Member]

Employee Stock Option [Member]

Options vest on July 17, 2009 [Member]

Options vest on July 17, 2010 [Member]

Options vest on July 17, 2011 [Member]

Options vest on June 30, 2011 [Member]

Options vest on June 29, 2012 [Member]

Restructuring Agreement with Consulting Firm [Member]

Executive Agreement [Member]

Xudong Wang, VP of Strategy and Development [Member]

Principle [Member]

Interest [Member]

Xudong Wang, VP of Strategy and Development [Member]

Xudong Wang, VP of Strategy and Development [Member]

Xudong Wang, VP of Strategy and Development [Member]

19. STOCKHOLDERS' EQUITY (Details) [Line Items]

Number of People Issued Options

2

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

5,000

1,000

Investment Options, Exercise Price (in Dollars per share)

$118.50

$46

Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award

life of five years

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

2 years

3 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number

333

333

334

2,500

2,500

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate

74.00%

15.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

2.76%

2.76%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate

0.00%

0.00%

Share-based Compensation Arrangement by Share-based Payment Award, Description

five years and vesting over two years

Option Grant Date, Fair Value (in Dollars)

$367,107

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period

0

0

0

0

Stock or Unit Option Plan Expense (in Dollars)

0

18,751

0

37,919

Stock Issued During Period, Shares, Issued for Services

300,000

Shares Issued, Price Per Share (in Dollars per share)

$0.05

$1

Stock Issued During Period, Value, Issued for Services (in Dollars)

15,000

Stock Issued During Period, Shares, Restricted Stock Award, Gross

100,000

77,625

Proceeds from Issuance of Common Stock (in Dollars)

5,000

Debt Instrument, Face Amount (in Dollars)

77,625

Loans Payable, Current (in Dollars)

27,912,736

27,912,736

26,155,437

75,000

2,625

Gains (Losses) on Extinguishment of Debt (in Dollars)

44,945

Share Price (in Dollars per share)

$0.42

Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)

$32,603

19_STOCKHOLDERS_EQUITY_Details1

19. STOCKHOLDERS' EQUITY (Details) - Schedule of Stock Option Activity (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Dec. 31, 2012
					Number of Shares [Member]	Average Exercise Price Per Share [Member]	Weighted Average Remaining Contractual Term [Member]	Weighted Average Remaining Contractual Term [Member]
19. STOCKHOLDERS' EQUITY (Details) - Schedule of Stock Option Activity [Line Items]
Outstanding at January 1, 2013					3,500
Outstanding at January 1, 2013 (in Dollars per share)						$97.80
Outstanding at January 1, 2013							1 year 54 days	1 year 237 days
Exercisable at January 1, 2013					3,500
Exercisable at January 1, 2013 (in Dollars per share)						$97.80
Exercisable at January 1, 2013							1 year 54 days	1 year 237 days
Granted					0
Granted (in Dollars per share)						$0
Exercised	0	0	0	0	0
Exercised (in Dollars per share)						$0
Forfeited					0
Forfeited (in Dollars per share)						$0
Outstanding at June 30, 2013					3,500
Outstanding at June 30, 2013 (in Dollars per share)						$97.80
Outstanding at June 30, 2013							1 year 54 days	1 year 237 days
Exercisable at June 30, 2013					3,500
Exercisable at June 30, 2013 (in Dollars per share)						$97.80
Exercisable at June 30, 2013							1 year 54 days	1 year 237 days

20_OTHER_INCOME_Details

20. OTHER INCOME (Details) (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
20. OTHER INCOME (Details) [Line Items]
Other Nonoperating Income (Expense)	$734,075	($973,212)
Selling of Raw Material [Member]
20. OTHER INCOME (Details) [Line Items]
Other Nonoperating Income (Expense)	289,039	455,424
After-sales Services [Member]
20. OTHER INCOME (Details) [Line Items]
Other Nonoperating Income (Expense)	63,041	110,672
Government Subsidy [Member]
20. OTHER INCOME (Details) [Line Items]
Other Nonoperating Income (Expense)	173,041	264,042
Other Income [Member]
20. OTHER INCOME (Details) [Line Items]
Other Nonoperating Income (Expense)	208,954
Technical Services [Member]
20. OTHER INCOME (Details) [Line Items]
Other Nonoperating Income (Expense)		451,054
Other Expense [Member]
20. OTHER INCOME (Details) [Line Items]
Other Nonoperating Income (Expense)		$307,980

21_COMMITMENTS_Details

21. COMMITMENTS (Details) (USD $)

3 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

12 Months Ended

12 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Sep. 18, 2013

Sep. 18, 2013

Dec. 31, 2012

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Dec. 31, 2012

Dec. 31, 2012

Apr. 15, 2010

Apr. 07, 2010

Dec. 31, 2012

Dec. 31, 2012

Subsequent Event [Member]

Subsequent Event [Member]

Contractual obligation due after completion of restructuring [Member]

Extension of Payment Agreement [Member]

Service Fee [Member]

Termination Fee [Member]

Executive Agreement [Member]

Contribution to SmartHeat Investment [Member]

Contribution to SmartHeat Investment [Member]

Contribution to SmartHeat Investment [Member]

President [Member]

Restructuring Agreement with Consulting Firm [Member]

Service Fee [Member]

Termination Fee [Member]

Restructuring Agreement with Consulting Firm [Member]

Restructuring Agreement with Consulting Firm [Member]

Restructuring Agreement with Consulting Firm [Member]

Restructuring Agreement with Consulting Firm [Member]

Amendment #1 to Restructuring Agreement with Consulting Firm [Member]

Amendment #1 to Restructuring Agreement with Consulting Firm [Member]

21. COMMITMENTS (Details) [Line Items]

Employee agreement, contract term

1 year

Employment Agreement, Base Salary

$20,000

Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)

100,000

300,000

Shares Issued, Price Per Share (in Dollars per share)

$0.05

$0.05

Restricted Stock, Description

The shares are restricted from being sold or transferred to more than aggregate of 10 persons or entities, until June 30, 2017. The Company has the optionto repurchase the shares for $0.20 per share until January 31, 2013, $0.40 per share until September 30, 2013, $0.60 per share until June 30, 2014, and $0.80 per share until January 31, 2016.

Operating Leases, Rent Expense

118,553

181,500

250,912

275,000

Contractual Obligation

600,000

40,000,000

70,000,000

Capital

30,000,000

Payments for Deposits

200,000

Payments for Advance to Affiliate

50,000

Contractual Obligation, Monthly Payment Amount

75,000

30,000

70,000

Contractual Obligation, Payment Terms

paid in 4 equal monthly payments of $75,000 each commencing in December 2013 and running through March 2014 or on the earlier of the expiration of the Stated Term or the earlier termination by the Company

first day of each month for 10 months through November 2013

6 months

Stock Issued During Period, Value, Restricted Stock Award, Gross

15,000

Contractual Obligation, Terms

extension of 10 additional month until November 2013, and thereafter extended for 4 additional months until March 2014

extended for an additional 12 monthly periods until January 22, 2014

Contract Obligation, Termination Fee (in Dollars)

$300,000

$300,000

22_CONTINGENCIES_Details

22. CONTINGENCIES (Details)	Jun. 30, 2013	Jun. 30, 2013	Dec. 31, 2012	Dec. 31, 2012
In Millions, unless otherwise specified	USD ($)	CNY	USD ($)	CNY
Loss Contingency [Abstract]
Guaranty Liabilities (in Yuan Renminbi)	$3.18	20	$3.18	20
Guaranty Liabilities	$3.18	20	$3.18	20

23_SUBSEQUENT_EVENTS_Details

23. SUBSEQUENT EVENTS (Details) (Subsequent Event [Member], USD $)	0 Months Ended
	Sep. 18, 2013	Sep. 18, 2013	Aug. 23, 2013	Aug. 23, 2013	Aug. 23, 2013
	Service Fee [Member]	Termination Fee [Member]	Heat HP Inc. [Member]	Heat PHE Inc. [Member]
	Amendment #1 to Restructuring Agreement with Consulting Firm [Member]	Amendment #1 to Restructuring Agreement with Consulting Firm [Member]
23. SUBSEQUENT EVENTS (Details) [Line Items]
Number of Wholly-Owned Subsidiaries Created					2
Subsequent Event, Description			100% of SmartHeat Investment, SmartHeat Trading, SmartHeat Jinhui, 98.8% of SmartHeat (Shenyang) Heat Pump and SmartHeat Germany.	100% of Taiyu, SanDeke, SmartHeat Siping, Hohot Ruicheng and SmartHeat Shenyang Energy.
Contractual Obligation, Terms	extension of 10 additional month until November 2013, and thereafter extended for 4 additional months until March 2014
Contract Obligation, Termination Fee (in Dollars)		$300,000
Contractual Obligation, Payment Terms		paid in 4 equal monthly payments of $75,000 each commencing in December 2013 and running through March 2014 or on the earlier of the expiration of the Stated Term or the earlier termination by the Company