Lithium & Boron Technology (LBTI) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 04, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'Smartheat Inc.	'	'
Document Type	'10-K	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	6,583,399	'
Entity Public Float	'	'	$1,245,862
Amendment Flag	'false	'	'
Entity Central Index Key	'0001384135	'	'
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	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash & equivalents	$13,602,399	$18,336,163
Restricted cash	2,458,758	994,455
Accounts receivable, net	12,167,565	32,250,817
Retentions receivable	4,202,109	3,812,376
Advances to suppliers, net	6,584,833	3,279,007
Other receivables (net), prepayments and deposits	2,644,522	6,467,280
Inventories, net	56,324,363	58,297,562
Taxes receivable	989,635	0
Notes receivable - bank acceptances	2,759,251	2,797,551
Total current assets	101,733,434	126,235,211
NONCURRENT ASSETS	'	'
Long term investment	934,805	865,773
Restricted cash	135,926	36,592
Retentions receivable	237,882	421,731
Advance to supplier for equipment	0	1,744,056
Construction in progress	1,340,905	1,298,841
Property and equipment, net	10,185,160	10,947,480
Intangible assets, net	14,885,623	14,920,603
Total noncurrent assets	27,720,301	30,235,076
TOTAL ASSETS	129,453,735	156,470,287
CURRENT LIABILITIES	'	'
Accounts payable	6,683,860	8,574,981
Advance from customers	5,618,301	5,481,960
Taxes payable	197,078	769,167
Accrued liabilities and other payables	14,226,766	5,006,127
Notes payable - bank acceptances	2,590,025	736,698
Loans payable	24,462,299	26,155,437
Total current liabilities	53,778,329	46,724,370
CREDIT LINE PAYABLE	1,396,378	83,537
LONG-TERM LOAN	2,132,231	0
DEFERRED TAX LIABILITY	17,177	93,054
COMMITMENTS AND CONTINGENCIES	'	'
STOCKHOLDERS' EQUITY	'	'
Common stock, $0.001 par value; 75,000,000 shares authorized, 6,133,399 and 5,733,399 shares issued and outstanding as of December 31, 2013 and 2012, respectively	6,133	5,733
Paid-in capital	81,901,266	103,607,559
Statutory reserve	5,389,057	5,396,014
Accumulated other comprehensive income	8,991,269	11,273,497
Accumulated deficit	-51,991,839	-11,771,349
Total Company stockholders' equity	44,295,886	108,511,454
NONCONTROLLING INTEREST	27,833,734	1,057,872
TOTAL EQUITY	72,129,620	109,569,326
TOTAL LIABILITIES AND EQUITY	$129,453,735	$156,470,287

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Dec. 31, 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	6,133,399	5,733,399
Common stock, shares outstanding	6,133,399	5,733,399

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Net sales	$44,709,526	$47,850,292
Cost of goods sold	40,401,380	32,481,271
Gross profit	4,308,146	15,369,021
Operating expenses	'	'
Selling	6,864,059	9,922,607
General and administrative	10,400,323	12,345,739
Goodwill impairment	0	2,083,586
Provision for bad debts	27,240,939	18,790,256
Provision for advance to supplier	-593,838	2,216,156
Total operating expenses	43,911,483	45,358,344
Loss from operations	-39,603,338	-29,989,323
Non-operating income (expenses)	'	'
Investment income	153,237	142,411
Interest income	159,972	164,454
Interest expense	-1,816,456	-1,548,937
Financial expense	-249,681	-170,220
Foreign exchange transaction gain (loss)	-9,495	5,474
Loss on sale of equity interest	-842,491	0
Other income, net	1,314,945	2,643,786
Total non-operating income (expenses), net	-1,289,971	1,236,968
Loss before income tax	-40,893,309	-28,752,355
Income tax (benefit) expense	-50,657	493,624
Net loss before noncontrolling interest	-40,842,652	-29,245,979
Less: Loss attributable to noncontrolling interest	-319,904	-28,897
Net loss to SmartHeat Inc.	-40,522,748	-29,217,082
Other comprehensive item	'	'
Foreign currency translation gain (loss) attributable to SmartHeat Inc.	-2,282,228	153,610
Foreign currency translation gain (loss) attributable to noncontrolling interest	-31,371	2,532
Comprehensive loss attributable to SmartHeat Inc.	-42,804,976	-29,063,472
Comprehensive loss attributable to noncontrolling interest	($351,275)	($26,365)
Basic and diluted weighted average shares outstanding (in Shares)	5,870,111	4,129,400
Basic and diluted loss per share (in Dollars per share)	($6.90)	($7.08)

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Statutory Reserves [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2011	$3,956	$102,985,737	$5,396,014	$11,119,887	$17,445,733	$1,084,237	$136,951,327
Balance (in Shares) at Dec. 31, 2011	3,955,774	'	'	'	'	'	'
Shares issued for debt repayment	1,300	531,700	'	'	'	'	533,000
Shares issued for debt repayment (in Shares)	1,300,000	'	'	'	'	'	'
Shares issued in connection with executives compensation	178	37,503	'	'	'	'	37,680
Shares issued in connection with executives compensation (in Shares)	177,625	'	'	'	'	'	'
Compensation expense of stock options	'	37,919	'	'	'	'	37,919
Shares issued in connection with consulting service	300	14,700	'	'	'	'	15,000
Shares issued in connection with consulting service (in Shares)	300,000	'	'	'	'	'	'
Net loss for year	'	'	'	'	-29,217,082	-28,897	-29,217,082
Foreign currency translation gain	'	'	'	153,610	'	2,532	153,610
Balance at Dec. 31, 2012	5,733	103,607,559	5,396,014	11,273,497	-11,771,349	1,057,872	108,511,454
Balance (in Shares) at Dec. 31, 2012	5,733,399	'	'	'	'	'	5,733,399
Shares issued for debt repayment	200	119,800	'	'	'	'	120,000
Shares issued for debt repayment (in Shares)	200,000	'	'	'	'	'	'
Shares issued for loan amendment fee	100	59,900	'	'	'	'	60,000
Shares issued for loan amendment fee (in Shares)	100,000	'	'	'	'	'	'
Shares issued for equity interest sale consent	100	29,900	'	'	'	'	30,000
Shares issued for equity interest sale consent (in Shares)	100,000	'	'	'	'	'	'
Sale of equity interest and deconsolidation	'	-21,915,893	-9,537	-4,924,845	304,838	27,127,137	-26,545,437
Net loss for year	'	'	'	'	-40,522,748	-319,904	-40,522,748
Transfer to statutory reserves	'	'	2,580	'	-2,580	'	'
Foreign currency translation gain	'	'	'	2,642,617	'	-31,371	2,642,617
Balance at Dec. 31, 2013	$6,133	$81,901,266	$5,389,057	$8,991,269	($51,991,839)	$27,833,734	$44,295,886
Balance (in Shares) at Dec. 31, 2013	6,133,399	'	'	'	'	'	6,133,399

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Loss including noncontrolling interest	($40,842,652)	($29,245,979)
Adjustments to reconcile loss including noncontrolling interest to net cash used in operating activities:	'	'
Investment income	-153,237	-142,411
Depreciation and amortization	2,151,325	1,892,084
Provision for bad debts	27,240,939	18,790,256
Provision for inventory impairment	6,343,530	1,590,721
Provision for advance to suppliers	-593,838	2,216,156
Changes in warranty reserves	-44,518	0
Loss on disposal of fixed asset	19,133	0
Loss on sale of equity interest	842,491	0
Unearned interest on accounts receivable	13,476	-45,244
Stock option expense	0	37,919
Stock compensation expense in connection with shares issued to executives	0	75,000
Amortization of loan amendment fee paid by shares	31,315	0
Shares issued for equity interest sale consent	30,000	0
Gain (Loss) on settlement of debts by shares	20,000	-813,245
Goodwill impairment	0	2,083,586
Changes in deferred tax	-77,269	-96,512
(Increase) decrease in assets and liabilities:	'	'
Accounts receivable	1,134,956	-2,607,336
Retentions receivable	-73,493	30,374
Advances to suppliers	1,461,069	12,153,058
Other receivables, prepayments and deposits	-6,846,995	951,546
Inventories	-2,746,109	-6,070,050
Taxes receivable	-827,925	0
Accounts payable	3,967	-4,099,812
Advance from customers	-32,609	602,864
Taxes payable	-676,552	-408,863
Accrued liabilities and other payables	9,077,728	-2,337,900
Net cash used in operating activities	-4,545,268	-5,443,788
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Change in restricted cash	-1,502,829	1,861,726
Equity method investment	0	-722,750
Cash disposed on equity interest sale	-399,241	0
Acquisition of property & equipment	-565,295	-827,626
Acquisition of intangible asset	-79,169	-81,854
Sale of equity interest	804,609	0
Notes receivable	122,483	-872,787
Advance for construction and equipment	0	-615,746
Construction in progress	-1,851	-771,370
Net cash used in investing activities	-1,621,293	-2,030,407
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from short-term loans	24,483,311	23,701,300
Repayment on short-term loans	-24,846,320	-9,029,703
Payment on notes payable	0	-2,538,661
Credit line payable	1,312,841	1,284,837
Stock issued relating to executive compensation	0	5,000
Stock issued relating to consulting services	0	15,000
Net cash provided by financing activities	949,832	13,437,773
EFFECT OF EXCHANGE RATE CHANGE ON CASH & EQUIVALENTS	482,965	-47,337
NET (DECREASE) INCREASE IN CASH & EQUIVALENTS	-4,733,764	5,916,241
CASH & EQUIVALENTS, BEGINNING OF PERIOD	18,336,163	12,419,922
CASH & EQUIVALENTS, END OF PERIOD	13,602,399	18,336,163
Supplemental cash flow data:	'	'
Income tax paid	720,001	392,346
Interest paid	1,663,459	1,644,001
Supplemental disclosure of non-cash financing activities:	'	'
Shares issued for debts repayment	$100,000	$1,378,925

1_ORGANIZATION_AND_DESCRIPTION

1. ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 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.
	On April 14, 2008, the Company entered into a Share Exchange Agreement (the “Share Exchange Agreement”) to acquire Shenyang Taiyu Machinery and Electronic Equipment Co., Ltd., subsequently renamed SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. (“Taiyu”), a privately held Sino-foreign joint venture company formed under the laws of the People’s Republic of China (“PRC”) on July 24, 2002, and engaged in the design, manufacture, sale and servicing of plate heat exchange products in China. The Share Exchange Agreement was entered into by SmartHeat, Taiyu and the shareholders of Taiyu. Pursuant to the Share Exchange Agreement, all of the equitable and legal rights, title and interests in and to Taiyu’s share capital of RMB 25,000,000 ($3.95 million) were exchanged for 1,850,000 shares of SmartHeat’s common stock (the “Share Exchange”). SmartHeat received PRC government approval on May 28, 2008, of its subscription for 71.6% of the registered capital of Taiyu, and approval on June 3, 2009, of the transfer of the remaining 28.4% ownership of Taiyu from the original joint venture shareholders who had received shares of SmartHeat common stock in the Share Exchange. Concurrent with the Share Exchange, one of SmartHeat’s shareholders cancelled 250,000 issued and outstanding shares of SmartHeat common stock pursuant to a split-off agreement dated April 14, 2008. As a result of the Share Exchange, Taiyu became a wholly foreign-owned enterprise of SmartHeat.
	On September 25, 2008, the Company entered into a Share Exchange Agreement with Asialink (Far East) Limited to acquire all of the outstanding capital stock of SanDeKe Co., Ltd., a Shanghai-based manufacturer of PHEs (“SanDeKe”) for $741,500.  In June 2013, SanDeKe temporary halted its factory operation as a result of cost control; Taiyu temporarily took over SanDeKe’s business including existing sales orders and manufacturing task fulfillment, and consumption of inventory in stock.  The management will resume the operation of SanDeKe’s factory in Shanghai depending on future operating and production needs.
	On June 12, 2009, the Company incorporated a new subsidiary, SmartHeat Siping Beifang Energy Technology Co., Ltd. (“SmartHeat Siping”), to manufacture PHEs.
	On June 16, 2009, Taiyu closed an asset purchase transaction with Siping Beifang Heat Exchanger Manufacture Co., Ltd. (“SipingBeifang”), a company organized under the laws of the PRC, to purchase certain assets consisting of the plant, equipment and certain land use rights for RMB 54,000,000 ($7.91 million). Taiyu then transferred all the acquired assets to SmartHeat Siping, the newly incorporated subsidiary. The Company paid RMB 7,250,000 ($1.06 million) on completion of inventory inspection, with the remaining consideration paid as of June 30, 2011.
	On August 14, 2009, the Company formed Beijing SmartHeat Jinhui Energy Technology Co., Ltd. (“Jinhui”), a joint venture in Beijing with registered capital of RMB 10 million ($1.46 million), to provide consulting services and expand the Company’s sales of PHEs into new industries and regions of China. SmartHeat owns 52% of Jinhui and invested $765,000.
	On April 7, 2010, the Company formed SmartHeat (China) Investment Co., Ltd. (“SmartHeat Investment”), an investment holding company and wholly owned subsidiary in Shenyang with registered capital of $70 million.
	On April 12, 2010, SmartHeat Investment formed SmartHeat (Shenyang) Energy Equipment Co., Ltd. (“SmartHeat Energy”), a wholly owned subsidiary in Shenyang with registered capital of $30 million, for the research, development, manufacturing and sales of energy products.
	On May 6, 2010, the Company formed SmartHeat (Shanghai) Trading Co., Ltd. (“SmartHeat Trading”) through a nominee to market and to expand sales of the Company’s Taiyu-branded products. The Company made a capital contribution of $1.5 million and, from inception until November 9, 2011, controlled and was entitled to 100% of the profit or loss of SmartHeat Trading pursuant to an investment agreement dated February 1, 2010.Effective November 9, 2011, the Company terminated the nominee-owner relationship and acquired direct control over SmartHeat Trading.
	On January 7, 2011, the Company invested $771,600 for 51% of the equity in Hohhot Ruicheng Technology Co., Ltd. (“Ruicheng”), a joint venture (“JV”) formed on December 2, 2010, in Hohhot City, China, for the design and manufacture of heat meters.
	On March 1, 2011, the Company entered into a purchase agreement with Shenyang Bingchuan Refrigerating Machine Limited Company, a Shenyang-based state-owned heat pump manufacturer and designer, which was renamed SmartHeat (Shenyang) Heat Pump Technology Co., Ltd. (“SmartHeat Pump”). The Company paid RMB 50 million ($7.6 million) to acquire 95% of the equity in SmartHeat Pump, with a local government entity retaining the remaining 5%. The Company increased its ownership in SmartHeat Pump to 98.8% in late 2011.
	On March 3, 2011, the Company completed the acquisition of GustrowerWarmepumpen GmbH, a designer and manufacturer of high efficiency heat pumps in Germany subsequently renamed SmartHeat Deutschland GmbH (“SmartHeat Germany”), from Conergy AG for EUR 4.25 million ($5.90 million) paid at closing. This acquisition extended the Company’s clean technology heating solutions into the rapidly growing heat pump markets in Europe and China, enabling its customers to purchase technologically advanced heat pumps at competitive prices.
	In April 2012, the Company invested RMB 4,600,000 ($0.72 million) to establish a new JV named Urumchi XinRui Technology Limited Liability Company (“XinRui”). The Company owns 46% of XinRui. During 2012, XinRui commenced operations. Xinrui mainly conducts research and development, production and selling of heat meters and automatic control of heat supply network, Urumchi Annai energy Conservation Company Ltd. (“Annai”) owns 30% of Xinrui’s registered capital and Beijing Taiyu Huineng Company Ltd. (“Huineng”) owns 24% of Xinrui’s registered capital.
	Effective February 7, 2012, the Company implemented a one-for-ten reverse 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 split.
	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 Inc., the Company’s United States parent company entered into Assignment Agreements with Heat HP Inc. and Heat PHE Inc., respectively. Under the Assignment Agreements, the Company agreed to transfer 100% of its right, title and interest in certain subsidiaries to Heat HP Inc. and Heat PHE Inc. The reorganization was performed so the Company’s subsidiaries would be organized along their respective operating segments with Heat HP holding those subsidiaries that operated in the heat pumps and related products segment and Heat PHE holding those subsidiaries that operated in the plate heating equipment, meters and related products segment.
	After the assignment, Heat HP Inc. owned 100% of SmartHeat Investment, SmartHeat Trading, SmartHeat Jinhui, SmartHeat Germany and 98.8% of SmartHeat (Shenyang) Heat Pump.
	After the assignment, Heat PHE Inc. owned 100% of Taiyu, SanDeKe, SmartHeat Siping, SmartHeat Shenyang Energy and 51% of Hohot Ruicheng.
	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 Northtech as collateral security for all of the obligations of the Company owed to Northtech.
	In December 2013, SmartHeat US parent incorporated SmartHeat Heat Exchange Equipment Co. (“Heat Exchange”) in China with register capital of $3.00 million for manufacturing and sale of PHE and PHE related products.
	On December 30, 2013, the Company, closed the transaction contemplated by the Equity Interest Purchase Agreement dated October 10, 2013, whereby the buyers purchased 40% of the Company’s equity interests in the following PHE segment subsidiaries: SmartHeat Taiyu (Shenyang) Energy; SmartHeat Siping Beifang Energy Technology Co., Ltd.; SmartHeat (Shenyang Energy Equipment) Co. Ltd.; Hohot Ruicheng Technology Co., Ltd.; and Urumchi XinRui Technology Limited Liability Company (collectively, the “Target Companies”). The purchase price was RMB 5,000,000. Urumchi XinRui was 46% owned by SmartHeat US parent company.
	The 40% equity interest sale of Taiyu, Siping, Shenyang Energy Equipment changes the parent company’s ownership interest while it retains controlling financial interest in the subsidiaries and is accounted for as an equity transaction (investments by owners and distributions to owners acting in their capacity as owners).  No gain or loss was recognized in consolidated net income or comprehensive income. The carrying amount of the non-controlling interest was adjusted to reflect the change in the parent’s ownership interest in the subsidiaries. Any difference between the fair value of the consideration received or paid and the amount by which the non-controlling interest is adjusted is recognized in equity attributable to the parent. The amount of difference recognized and allocated to non-controlling interest was $27.58 million including $4.86 million the carrying amount of accumulated other comprehensive income (ASC Topic: 810-10-45-23 & 24). The 40% equity interest sale of Ruicheng and Xinrui changes the parent’s ownership interest and the parent lost controlling interest; accordingly, an $842,491 loss was recognized from the sale.
	The Company retains an option to repurchase the equity interests of the Target Companies from the buyers at a purchase price of RMB 5,600,000 which terminated on February 28, 2014 unexercised.  The buyers shall have the option to purchase an additional 40% equity interest in the Target Companies for an additional purchase price of RMB 6,000,000 which was exercised on March 27, 2014 subject to satisfaction of the terms set forth in the Equity Interest Purchase Agreement including, without limitation, requisite approval of the Company’s shareholders prior to completing the sale. In the event such approval is not obtained, the buyers may terminate the Equity Interest Purchase Agreement. Should the Company’s shareholders approve the sale, the Company has the option to require the Buyers to purchase the remaining 20% equity interest for a purchase price of RMB 2,500,000.
	The Company retains an option to repurchase the equity interests of the Target Companies from the buyers at a purchase price of RMB 5,600,000 which terminates on February 28, 2014.  In the event the Company does not exercise its option to repurchase the equity interest, the buyers shall have the option to purchase an additional 40% equity interest in the Target Companies for an additional purchase price of RMB 6,000,000. In the event the buyers exercise their option to purchase the additional 40% equity interest, the Company will seek the approval of its shareholders prior to completing the sale. In the event such approval is not obtained, the buyers may terminate the Equity Interest Purchase Agreement. Should the buyers exercise their option to purchase the additional 40% equity interest, and the Company’s shareholders approve the sale, the Company has the option to require the Buyers to purchase the remaining 20% equity interest for a purchase price of RMB 2,500,000.  As of this report date, the Company did not exercise the option to repurchase the equity interest of the Target Companies.
	The buyers consist of a group of 25 natural persons, all of whom are P.R.C. citizens, including Wen Sha, Jun Wang and Xudong Wang, managers of the Company’s subsidiaries engaged in the PHE segment of its business, and Huajuan Ai and Yingkai Wang, the Company’s Corporate Secretary and Acting Chief Accountant, respectively.  Huajuan Ai, Wen Sha, Jun Wang and Xudong Wang are also principals in Northtech Holdings Inc.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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”).
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of SmartHeat’s U.S. parent, its subsidiaries Heat HP and Heat PHE, and their subsidiaries 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. After the sale of 40% equity interest of Taiyu, Siping, Shengyang Energy, Ruicheng and Xinrui (See Note 9) on December 30, 2013, the Company now owns 60% of Taiyu, Siping and Shenyang Energy, and 30.6% of Ruicheng, which will be accounted for by equity method accounting.
	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. After 40% equity interest sale on December 30, 2013, the Company now owns 30.6% of Ruicheng (See Note 9) and 27.6% of XinRui.  For accounting purposes, Ruicheng assets and liabilities were not consolidated as at December 31, 2013 while its income and expenses remain part of the consolidated financial statements as the change in ownership interest may not change financials results substantially between December 30, 2013 and December 31, 2013. Similarly for XinRui, the equity method investment income was recorded using 46% ownership interest for the year ended December 31, 2013, as the change in ownership interest may not change financials results substantially between December 30, 2013 and December 31, 2013 (See Note 9).  The Company recorded $400,941 and $441,550 loss on sale of 40% equity interest of Xinrui and Ruicheng, respectively.
	Noncontrolling Interest
	The Company follows Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation,” which established new standards governing the accounting for and reporting of noncontrolling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs, previously referred to as minority interests, be treated as a separate component of equity, not as a liability, as was previously the case, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance. This standard also required changes to certain presentation and disclosure requirements. Losses attributable to the NCI in a subsidiary may exceed the NCI’s interests in the subsidiary’s equity. The excess attributable to the NCI is attributed to those interests. The NCI shall continue to be attributed its share of losses even if that attribution results in a deficit NCI balance.
	After the sale of 40% equity interest of Taiyu, Siping, Shengyang Energy, Ruicheng and Xinrui (See Note 9) on December 30, 2013, the Company now owns 60% of Taiyu, Siping and Shenyang Energy, and 30.6% of Ruicheng and 27.6% of Xinrui. For accounting purposes net loss of Taiyu, Siping, Shenyang Energy were not allocated to noncontrolling interest between December 30, 2013 and December 31, 2013, as the change in ownership interest may not change financial results substantially between December 30, 2013 and December 31, 2013.
	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 December 31, 2013 and 2012, the Company maintained restricted cash deposit in several bank accounts for the purposes described below.
			2013			2012
			(In millions)
	Support of performance guarantee		$	1.16		$	0.62
	Support of bank acceptance			1.29			0.37
	Support of letter of credit			0.008			-
	Total restricted cash - current		$	2.46		$	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 December 31, 2013 and 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
	31-Dec-13		$	251,461		$	11,326,282		$	2,024,656	$	13,602,399
	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 $48.25 million and $28.2 million at December 31, 2013 and 2012, respectively.
	At December 31, 2013, and 2012, the Company had retentions receivable from customers for product quality assurance of $4.44 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 $26,655 and $12,532 at December 31, 2013 and 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. The Company did not record additional unearned interest during 2013 due to no long-term accounts receivable.
	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 analysis 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.
	As part of inventory impairment analysis, the Company performs an evaluation of raw materials stored over one year and not anticipated to be consumed, and an evaluation of potential impairment to the quality of these raw materials. If management anticipates that obsolete raw materials in inventory can be utilized and will be consumed within the next six months through new customer orders or substitute orders, no impairment is recorded. The Company collects information about delayed and canceled contracts and met with affected customers to discuss their financing situation and their projections of future orders. Finished goods manufactured for delayed and canceled contracts that the Company does not expect to be reinstated and contracts for which the Company has been unable to find substitute customers become impaired.
	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.
	Impairment of Long-Lived Assets
	Long-lived assets, which include tangible assets, such as property, plant and equipment, goodwill and other intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable.
	Recoverability of long-lived assets to be held and used is measured by comparing the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized based on the excess of the carrying amount over the fair value (“FV”) of the assets. FV generally is determined using the asset’s expected future discounted cash flows or market value, if readily determinable. The Company evaluates goodwill and intangible assets with indefinite lives for impairment annually using a two-step approach (codified in FASB ASC Topic 350). Based on this valuation approach, the Company concluded that the goodwill balance of $2.08 million for SmartHeat Germany was impaired as of December 31, 2012, as discussed under Goodwill below. Based on its review, the Company believes that, as of December 31, 2013, and 2012, there were no significant impairments of its other long-lived assets.
	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 December 31, 2013, is as follows:
			2013			2012
	Beginning balance		$	517,076		$	515,812
	Provisions			331,989			377,583
	Actual costs incurred			(376,507	)		(377,583	)
	Exchange rate			-			1,264
	Ending balance in current liabilities (Note 13)		$	472,558		$	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 years ended December 31, 2013 and 2012, were $1,424,400 and $1,530,000, respectively.
	Income Taxes
	The Company utilizes Statement of Financial Accounting Standards (“SFAS”) No. 109, “Accounting for Income Taxes” (codified in FASB ASC Topic 740), which requires recognition of deferred tax assets and liabilities for expected future tax consequences of events included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
	The Company follows FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (codified in FASB ASC Topic 740). When tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified as selling, general and administrative expense in the statements of operation. At December 31, 2013, the Company had not taken any significant uncertain tax position on its tax returns for 2012 or prior years, or in computing its tax provision for 2013.
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 Company files VAT tax returns on line with PRC tax authorities and offsets 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 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 2013 and 2012, revenue from after-sales services after the expiration of the warranty period was $24,732 and $346,653, 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.
Concentration of Credit Risk
Cash includes cash on hand and demand deposits in accounts maintained within China. Balances at financial institutions within China are not covered by insurance. The Company has not experienced any losses in such accounts.
Certain other financial instruments, which subject the Company to concentration of credit risk, consist of accounts and other receivables. The Company does not require collateral or other security to support these receivables. The Company conducts periodic reviews of its customers’ financial condition and customer payment practices to minimize collection risk on accounts receivable.
The operations of the Company are located primarily in China. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in China, as well as by the general state of the PRC economy.
Goodwill
Goodwill is the excess of purchase price and related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. In accordance with SFAS No. 142, “Goodwill and Other Intangible Assets” (“Statement No. 142”), codified in ASC Topic 350, goodwill is not amortized but is tested for impairment, annually or when circumstances indicate a possible impairment may exist. Impairment testing is performed at a reporting unit level. An impairment loss generally would be recognized when the carrying amount of the reporting unit exceeds its FV with the FV of the reporting unit determined using discounted cash flow (“DCF”) analysis. A number of significant assumptions and estimates are involved in the application of the DCF analysis to forecast operating cash flows, including the discount rate, the internal rate of return and projections of realizations and costs to produce. Management considers historical experience and all available information at the time the FVs of its reporting units are estimated.
The excess of the purchase price for SmartHeat Germany over the FV of the net assets acquired of $5.1 million (EUR 3.69 million at acquisition date) was recorded as goodwill.
The Company performed an annual goodwill impairment assessment for SmartHeat Germany as of December 31, 2012. Based on this analysis, the Company concluded that the remaining goodwill balance of $2.08 million ($3.00 million was impaired in 2011) for SmartHeat Germany was impaired as of December 31, 2012. The goodwill impairment charge is non-cash. The goodwill impairment charge is not deductible for income tax purposes and, therefore, the Company has not recorded a corresponding tax benefit in 2012.
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 2013 and for 2012, because the common stock equivalent of the convertible securities outstanding, consisting of unexercised options issued to the Company’s directors and an officer, are anti-dilutive and, accordingly, were excluded from the computation of diluted loss per share. At December 31, 2013 and 2012, options to purchase 2,500 and 3,500 shares of common stock were outstanding and exercisable, respectively.
Fair Value of Financial Instruments
For certain of the Company’s financial instruments, including cash and equivalents, restricted cash, accounts receivable, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the FV of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines FV, and establishes a three-level valuation hierarchy for disclosures of FV measurement that enhances disclosure requirements for FV measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
	•	Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.
	•	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	•	Level 3 inputs to the valuation methodology are unobservable and significant to the FV measurement.
The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity,” and ASC 815.
As of December 31, 2013 and 2012, the Company did not identify any assets and liabilities that are required to be presented on the balance sheet at FV.
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 December 31, 2013 and 2012, and the average exchange rates for the years ended December 31, 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 Years Ended						Exchange Rate
		12/31/13			12/31/12			12/31/13		12/31/12
RMB - USD			6.2142			6.3125			6.0969		6.2855
EUR - USD			0.753			0.7777			0.7263		0.7777
Stock-Based Compensation
The Company accounts for its stock-based compensation in accordance with SFAS No. 123R, “Share-Based Payment, an Amendment of FASB Statement No. 123” (codified in FASB ASC Topics 718 and 505). The Company recognizes in the income statement the grant date FV of stock options and other equity-based compensation issued to employees and non-employees.
Segment Reporting
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 years ended December 31, 2013 and 2012, and as of December 31, 2013 and 2012, respectively.
		Years Ended December 31,
		2013			2012
Revenue from unaffiliated customers:
Plate heating, meters and related		$	38,882,321		$	42,074,895
Heat pumps and related			5,959,011			5,797,898
Inter-segment elimination			(131,806	)		(22,501	)
Consolidated		$	44,709,526		$	47,850,292
Operating loss:
Plate heating, meters and related		$	(35,186,493	)	$	(21,479,856	)
Heat pumps and related			(2,886,815	)		(6,435,921	)
Corporation			(1,531,085	)		(2,073,546	)
Inter-segment elimination			1,055			-
Consolidated		$	(39,603,338	)	$	(29,989,322	)
Net loss:
Plate heating, meters and related		$	(36,044,506	)	$	(22,379,983	)
Heat pumps and related			(2,095,207	)		(5,715,209	)
Corporation			(2,384,090	)		(1,121,889	)
Inter-segment elimination			1,055			-
Consolidated		$	(40,522,748	)	$	(29,217,082	)
Depreciation and amortization:
Plate heating, meters and related		$	1,537,002		$	1,591,210
Heat pumps and related			511,846			300,875
Corporation			133,792			-
Consolidated		$	2,182,640		$	1,892,084
Total assets:
Plate heating, meters and related		$	127,649,910		$	152,830,853
Heat pumps and related			13,674,622			14,340,054
Corporation			4,282,942			4,031,567
Inter-segment elimination			(16,153,739	)		(14,732,187	)
Consolidated		$	129,453,735		$	156,470,287
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 December 31, 2013, there is no recently issued accounting standards not yet adopted that would have a material effect on the Company’s consolidated financial statements.
Reclassification
Certain prior year amounts were reclassified to conform to the manner of presentation in the current period, including the reclassification of credit line payable of $83,537 from other payables in the balance sheet, and reclassification of proceeds from credit line payable of $1,284,837 to financing activities from operating activities in the cash flow statement.

3_INVENTORIES

3. INVENTORIES	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure [Text Block]	'
	3. INVENTORIES
	Inventories at December 31, 2013 and 2012, were as follows:
		2013			2012
	Raw materials	$	48,258,773		$	38,829,405
	Work in process		6,822,102			9,831,235
	Finished goods		12,639,202			15,070,801
	Total		67,720,077			63,731,441
	Inventory allowance		(11,395,714	)		(5,433,879	)
	Inventories, net	$	56,324,363		$	58,297,562

4_NOTES_RECEIVABLE_BANK_ACCEPT

4. NOTES RECEIVABLE - BANK ACCEPTANCES	12 Months Ended
	Dec. 31, 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. As of December 31, 2013, the Company was contingently liable for the notes endorsed to vendors of $1.37 million.

5_PROPERTY_AND_EQUIPMENT_NET

5. PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012:
		2013			2012
	Buildings	$	4,980,184		$	4,830,751
	Production equipment		8,599,701			8,160,111
	Office equipment		1,124,176			1,120,799
	Vehicles		940,624			937,364
	Total		15,644,685			15,049,025
	Less: accumulated depreciation		(5,459,525	)		(4,101,545	)
	Property & equipment, net	$	10,185,160		$	10,947,480
	Depreciation for 2013 and 2012, was $1,482,500 and $1,275,000, respectively.

6_OTHER_RECEIVABLES_PREPAYMENT

6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012, respectively:
		2013			2012
	Advance to third parties	$	10,059,572		$	4,813,659
	Deposit for public bids of sales contracts		758,465			1,397,375
	Prepayment for freight, related, insurance, advertisement and consulting expenses		73,773			332,415
	Other deposits		53,863			93,816
	Advance to employees		926,441			729,422
	Others		680,588			376,738
	Total		12,552,702			7,743,425
	Less: bad debt allowance		(9,908,180	)		(1,276,145	)
	Other receivables (net), prepayments & deposits	$	2,644,522		$	6,467,280
	Advance to third parties were short-term unsecured advances to unrelated parties with payment usually due within a year and includes an advance to SipingBeifang of RMB 22.13 million ($3.63 million) that is non-interest bearing and with due date extended to September 2014, and an advance to unrelated company of RMB 39.20 million ($6.43 million) that is non-interest bearing and will be collected by the end of June 2014. 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	12 Months Ended
	Dec. 31, 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 SipingBeifang. 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 December 31, 2013 and 2012, respectively:
		Estimated Useful			2013			2012
		Life (In years)
	Land use rights			50	$	15,167,552		$	14,712,441
	Know-how technology	5	–	10		911,423			884,076
	Customer lists			5		214841			208,395
	Covenants not to compete			5		116,873			113,366
	Software			5		680,049			590,344
	Trademarks			7		298,549			289,591
	Total					17,389,287			16,798,213
	Less: accumulated amortization					(2,503,664	)		(1,877,610	)
	Intangible assets, net				$	14,885,623		$	14,920,603
	Amortization of intangible assets for the years ended December 31, 2013 and 2012, was $566,300 and $452,300, respectively. Annual amortization for the next five years from December 31, 2013, is expected to be $491,515, $460,940, $445,847, $438,158 and $386,002, and $12,368,273 thereafter.

8_CONSTRUCTION_IN_PROGRESS

8. CONSTRUCTION IN PROGRESS	12 Months Ended
	Dec. 31, 2013
Constructions In Process Disclosure [Abstract]	'
Constructions In Process Disclosure [Text Block]	'
	8. CONSTRUCTION IN PROGRESS
	The Company had construction in progress of $1.34 million at December 31, 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 December 31, 2013 and 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 $36,000 for the laying of a foundation for its machinery installation. This foundation project will be completed by the end of June 2014.
	3) Taiyu paid $0.83 million for equipment and installation, this project was completed in July 2013 and is in the stage of final inspection by the authority.  The Company expects to complete the inspection by the end of May 2014.

9_LONG_TERM_INVESTMENT

9. LONG TERM INVESTMENT	12 Months Ended
	Dec. 31, 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 $153,237 during the year ended December 31, 2013.
	The unaudited condensed Statement of Income of XinRui for the year ended December 31, 2013 is below:
	Net Revenue	$	1,216,983
	Cost of Revenue		(593,476	)
	Gross Profit		623,507
	Operating expenses		149,276
	Income from operations		474,231
	Non-operating income		(22,549	)
	Income tax expense		(118,559	)
	Net Income	$	333,123
	On December 30, 2013, the Company sold 40% equity interest of XinRui and owns 27.6% of Xinrui after the sale (See Note 2). The investment of Xinrui after the sale was $612,808.
	On January 7, 2011, the Company invested $771,600 for 51% of the equity in Ruicheng and sold 40% equity interest of Ruicheng on December 30, 2013, and owns 30.6% of Ruicheng after the sale (See Note 2). The investment of Xinrui after the sale was $321,997.

10_MAJOR_CUSTOMERS_AND_VENDORS

10. MAJOR CUSTOMERS AND VENDORS	12 Months Ended
	Dec. 31, 2013
Risks and Uncertainties [Abstract]	'
Concentration Risk Disclosure [Text Block]	'
	10. MAJOR CUSTOMERS AND VENDORS
	One customer accounted for 10% of total sales for the year ended December 31, 2013. At December 31, 2013, total receivable from this customer was $1,286,257.
	For the year ended December 31, 2012, no customer accounted for over 10% of the Company’s total sales.
	For the years ended December 31, 2013 and 2012, no vendors accounted for over 10% of the Company’s total purchases.

11_TAXES_RECEIVABLE

11. TAXES RECEIVABLE	12 Months Ended
	Dec. 31, 2013
Taxes Receivable [Abstract]	'
Taxes Receivable [Text Block]	'
	11. TAXES RECEIVABLE
	Taxes receivable consisted of the following at December 31, 2013:
		2013
	Income	$	180,764
	Value-added		787,293
	Other		21,578
	Total	$	989,635

12_TAXES_PAYABLE

12. TAXES PAYABLE	12 Months Ended
	Dec. 31, 2013
Tax Disclosure [Abstract]	'
Tax Disclosure [Text Block]	'
	12. TAXES PAYABLE
	Taxes payable consisted of the following at December 31, 2013 and 2012:
		2013		2012
	Income	$	516	$	505,643
	Value-added		160,118		101,195
	Other		36,444		162,329
	Total	$	197,078	$	769,167

13_ACCRUED_LIABILITIES_AND_OTH

13. ACCRUED LIABILITIES AND OTHER PAYABLES	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012:
		2013		2012
	Advance from third parties	$	3,378,167	$	68,068
	Payable to Siping Beifang		2,306,184		1,947,808
	Payable for equipment purchase		322,295		312,624
	Payable to employees		-		219,977
	Refund of land use right purchased		4,627,270		-
	Others		1,738,241		1,248,877
	Warranty reserve (See Note 2)		472,558		517,076
	Accrued expenses		1,382,051		691,697
	Total	$	14,226,766	$	5,006,127
	Advances from third parties were short-term, non-interest-bearing advances from third parties due on demand.  Payable to Siping Beifang representing loans to them without interest and payable upon demand.  Refund of land use right previously purchased represented the partial refund received for the land use right Shenyang Energy purchased previously, but Shenyang Energy later decided to cancel the purchase. The local government approved such cancellation and refunded Shenyang Energy $4.63 million as of December 31, 2013, and is committed to refund Shenyang Energy the full purchase price of the land use right within a few years (See Note 7).  Shenyang Energy will make the ownership change of the land use right upon receiving the full amount of refund from the local authority. Others represented payables for the Company’s certain construction and installation projects, and miscellaneous expenses including postage, business insurance, employee benefits, project bidding fee, $213,149 for to-be-reimbursed expenses, and $25,000 to the Company’s audit committee chairman for performing market research for the HP products in North America. Accrued expenses mainly consisted of accrued payroll, interest and utility.

14_NOTES_PAYABLE_BANK_ACCEPTAN

14. NOTES PAYABLE - BANK ACCEPTANCES	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012, the Company deposited $1.30 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	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	15. LOANS PAYABLE
	Short-Term Bank Loans
	The Company was obligated for the following short-term loans as of December 31, 2013 and 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 bore interest at 7.87% with maturity on July 11, 2013.  The loan was repaid at maturity.		-		1,590,963	Siping
	From a commercial bank in the PRC for RMB 10,000,000 entered into on August 23, 2012. The loan bore interest at 6.30% with maturity on August 22, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		-		1,590,963	Taiyu
	From a commercial bank in the PRC for RMB 9,000,000 entered into on September 7, 2012. The loan bore interest at 6.3% with maturity on September 6, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		-		1,431,867	Taiyu
	From a commercial bank in the PRC for RMB 8,000,000 entered into on September 13, 2012. The loan bore interest at 6.3% with maturity on September 12, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		-		1,272,771	Taiyu
	From a commercial bank in the PRC for RMB 30,000,000 entered into on August 21, 2012. The loan bore interest at 6.6% with maturity on August 20, 2013.  The loan was repaid at maturity.		-		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 bore interest at 6.16% with maturity on January 18, 2014. The loan was repaid at maturity.		2,188,684		2,354,626	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on November 30, 2012. The loan bore interest at 7.87% with maturity on November 22, 2014. The loan was guaranteed by Taiyu.		1,640,178		1,590,963	Siping
	From a commercial bank in the PRC for RMB 13,000,000 entered into on December 12, 2011. The loan bore interest at 6.65% with maturity on October 26, 2013.  This loan was pledged with Taiyu’s building and land. This loan was repaid at maturity.		-		2,068,252	Taiyu
	From a commercial bank in the PRC for RMB 40,000,000 entered into on March 11, 2013. The loan bore interest at 6.60% with maturity on March 10, 2014. The loan was guaranteed by Siping, HeatPump and management of Chinese subsidiaries.This loan was repaid at maturity.		6,560,711		-	Taiyu
	From a commercial bank in the PRC for RMB 8,550,000 entered into on January 9, 2013. The loan bore interest at 6.00% with maturity on December 10, 2013. This loan was repaid at maturity.		-		-	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on May 21, 2013. The loan bore interest at 6.60% with maturity on May 20, 2014.		1,640,178		-	Taiyu
	From a commercial bank in the PRC for RMB 10,570,234 entered into on June 3, 2013. The loan bore interest at 6.16% with maturity on December 30, 2013. This loan was repaid at maturity.		-		-	Taiyu
	From a commercial bank in the PRC for RMB 5,000,000 entered into on August 29, 2013. The loan bore interest at 7.20% with maturity on August 29, 2014.  The loan was guaranteed by Taiyu.		820,089			Siping
	From a commercial bank in the PRC for RMB 5,000,000 entered into on September 4, 2013. The loan bore interest at 7.20% with maturity on September 4, 2014.  The loan was guaranteed by Taiyu.		820,089			Siping
	From a commercial bank in the PRC for RMB 30,000,000 entered into on August 8, 2013. The loan bore interest at 6.90% with maturity on August 7, 2014.		4,920,533		-	Taiyu
	From a commercial bank in the PRC for RMB 9,900,000 entered into on September 18, 2013. The loan bore interest at 6.0% with maturity on September 17, 2014.  This loan was pledged by Taiyu’s accounts receivable.		1,623,776		-	Taiyu
	From a commercial bank in the PRC for RMB 9,900,000 entered into on October 11, 2013.  The loan bore interest at 6.0% with maturity on October 10, 2014. This loan was pledged by Taiyu’s accounts receivable.		1,623,776		-	Taiyu
	From a commercial bank in the PRC for RMB 16,000,000 entered into on July 10, 2013. The loan bore interest at 6.0% with maturity on January 9, 2014. This loan was pledged by Taiyu’s accounts receivable. This loan was repaid at maturity.					Taiyu
			2,624,285		-
	TOTAL	$	24,462,299	$	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 guarantee service was extended for the loans entered or will be entered from September 18, 2013 to September 12, 2014 with the guarantee length equal to the loan term, the maximum guarantee amount was revised to RMB 44 million ($7.05 million).  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 Liaoning 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 – Credit Line Payable
	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 delivered to Northtech 100,000 restricted shares of the Company’s common stock as an Amendment Fee (see Note 19), 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 December 31, 2013 and 2012 was $1,396,378 and $83,537, respectively, and was recorded as a noncurrent obligation under ASC 470-10-45-12 through ASC 470-10-45-14 due to the Note being secured by 55% of the equity interest in each of HEAT PHE Inc. and HEAT HP Inc., and the Company’s option to repay the note by issuance of the Company’s shares. The Company amortized $73,589 of the $100,000 extension fee during the year ended December 31, 2013, $24,194 will be amortized in one year, the unamortized extension fee was recorded as prepaid expense. The Company amortized $31,315 of the $60,000 amendment fee during the year ended December 31, 2013, $28,685 will be amortized in one year, the unamortized amendment fee was recorded as prepaid expense.
	The Company had $100,000 payable to a consulting firm that was paid by a third party on behalf of the Company during 2012, this payable to the third party 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.  The stock price was $0.60 on August 23, 2013, the Company recognized $20,000 loss for the settlement of this payable by shares with Northtech.
	On March 26, 2014, the Company gave notice to Northtech pursuant to the terms of the Credit and Security Agreement between the Company and Northtech, dated July 27, 2012, as amended, extending the maturity date on the Credit Agreement from April 30, 2014 to January 3, 2015. The Company elected to pay the extension fee of 4% by issuing 200,000 shares of its common stock to Northtech. The terms of the Credit Agreement were previously approved by the Company's shareholders on December 11, 2012.
	Long-Term Bank Loan
	The Company entered into a long-term loan of $2,132,231(RMB 13 million) with China Construction Bank on November 30, 2013 with maturity on November 29, 2015. The interest rate for the loan is variable currently at 6.46%, and to be paid on the 20th of each month. This loan is guaranteed by Taiyu’s building and land.

16_DEFERRED_TAX_ASSET_LIABILIT

16. DEFERRED TAX ASSET (LIABILITY)	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012, deferred tax asset (liability) consisted of the following:
		2013			2012
	Deferred tax asset - current (bad debt allowance)	$	7,715,041		$	5,147,303
	Deferred tax asset - current (inventory allowance)		2,321,878			959,388
	Deferred tax asset – current (allowance to other receivable)		2,099,125			-
	Deferred tax asset – current (allowance for advance to supplier)		398,224			-
	Deferred tax asset – current (reserve for warranty)		75,808			-
	Less: valuation allowance		(12,610,076	)		(6,106,691	)
	Deferred tax assets, net	$	-		$	-
	Deferred tax liability - noncurrent (depreciation of fixed assets)	$	(17,177	)	$	(93,054	)

17_INCOME_TAXES

17. INCOME TAXES	12 Months Ended
	Dec. 31, 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. . The Company’s PRC subsidiaries file their income tax returns online with PRC tax authorities.
	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 $7.25 million at December 31, 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 was 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.
	Consolidated foreign pretax loss approximated $38.36 million and $27.95 million for 2013 and 2012, respectively. Pretax earnings of a foreign subsidiary are subject to U.S. taxation when effectively repatriated. The Company provides income taxes on the undistributed earnings of non-U.S. subsidiaries except to the extent those earnings are invested indefinitely outside the United States. At December 31, 2013, approximately 0.94 million of accumulated undistributed earnings of non-U.S. subsidiaries was invested indefinitely. At the existing U.S. federal income tax rate, additional taxes of $94,500 would have to be provided if such earnings were remitted currently.
	The following table reconciles the U.S. statutory rates to the Company’s effective tax (benefit) rate for the years ended December 31, 2013 and 2012:
		2013			2012
	U.S. statutory tax (benefit) rates		(34.0	)%		(34.0	)%
	Tax rate difference		8.4	%		8.6	%
	Effect of tax holiday		5.2	%		6.5	%
	Permanent difference – goodwill impairment		-	%		1.1	%
	Valuation allowance		20.3	%		19.5	%
	Tax benefit per financial statements		(0.1	)%		1.7	%
	The income tax (benefit) for the years ended December 31, 2013 and 2012, consisted of the following:
		2013			2012
	Income tax expense - current	$	26,612		$	590,136
	Income tax benefit - deferred		(77,269	)		(96,512	)
	Total income tax (benefit) expense	$	(50,657	)	$	493,624

18_STATUTORY_RESERVES_AND_REST

18. STATUTORY RESERVES AND RESTRICTED NET ASSETS	12 Months Ended
	Dec. 31, 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 December 31, 2013, the Company 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.
	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	12 Months Ended
	Dec. 31, 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 July 31, 2009, one of the Company’s independent U.S. directors voluntarily retired. As such, he forfeited his right to his unvested options to purchase 667 shares. Upon his retirement as director, any vested portion of the grant remained exercisable for 90 days following retirement under the terms of the option grant. Accordingly, the 333 vested options expired unexercised as of October 29, 2009. The remaining 1,000 options were expired unexercised on July 16, 2013.
	On February 1, 2010, the Company issued stock options to an officer. The terms of the options were 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, 2012		6,000		106.4		2.83
	Exercisable at January 1, 2012		3,500		97.8		2.65
	Granted		-		-		-
	Exercised		-		-		-
	Forfeited		2,500		118.5		-
	Outstanding at December31, 2012		3,500	$	97.8		1.65
	Exercisable at December31, 2012		3,500	$	97.8		1.65
	Granted		-		-		-
	Exercised		-		-		-
	Forfeited		1,000		46		-
	Outstanding at December 31, 2013		2,500	$	118.5		1.34
	Exercisable at December 31, 2013		2,500	$	118.5		1.34
	There were no options exercised during the years ended December 31, 2013 and 2012. The Company recorded $0 and $37,919 as compensation expense for stock options during the years ended December 31, 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.
	The Company had $100,000 payable to a consulting firm that was paid by a third party on behalf of the Company during 2012, this payable to the third party was assumed by Northtech on August 23, 2013, for 200,000 shares of the Company’s common stock issued in September 2013.  The stock price was $0.60 on August 23, 2013, the Company recognized $20,000 loss for the settlement of this payable by shares with Northtech (see Note 15).
	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 delivered Northtech 100,000 restricted shares of the Company’s common stock as an Amendment Fee.  The FV of the stocks issued for the Amendment fee was $60,000 (See Note 15).
	On September 17, 2013, the Company’s BOD approved the issuance of 100,000 restricted shares of common stock to Northtech for their consent to the Company to enter into an Equity Interest Purchase Agreement as contemplated by the stalking horse proposal and approved by the Company’s Board. The stock price on the approval date is $0.30, the fair value of the shares issued was $30,000. Under the terms of the Equity Interest Purchase Agreement, the buyers agreed to purchase 40% of the Company’s equity interests in the following PHE segment subsidiaries: SmartHeat Taiyu (Shenyang) Energy; SmartHeat Siping Beifang Energy Technology Co., Ltd.; SmartHeat (Shenyang Energy Equipment) Co. Ltd.; Hohot Ruicheng Technology Co., Ltd.; and Urumchi XinRui Technology Limited Liability Company (collectively, the “Target Companies”).  The purchase price is RMB 5,000,000 ($801,000), was paid by the buyers on December 30, 2013.

20_OTHER_INCOME

20. OTHER INCOME	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Interest and Other Income [Text Block]	'
	20. OTHER INCOME
	The Company had net other income, of $1,314,945 and $2,643,786 for the years ended December 31, 2013 and 2012, respectively.  The net other income for the year ended December 31, 2013 consisted of income (net) from sales of raw material of $810,653, government subsidy of $457,717 and other non-operating income of $245,119, but offset by loss (net) from after-sales services of $198,544.  The other income of $2,643,786 for 2012 mainly consisted of income (net), from selling of raw material of $582,200; income from providing technical service of $450,700; income (net) from after-sales services of $186,730, gain on settlement of debts of $813,245 through issuance of shares, and insurance compensation of $496,260 for the fire loss.

21_COMMITMENTS

21. COMMITMENTS	12 Months Ended
	Dec. 31, 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 and $25,000 per quarter during 2013 and 2014. 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 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 years ended December 31, 2013 and 2012, was $425,400 and $766,000, 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 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 December 31, 2013, the Company is committed to contributing 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.
	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	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012, the Company has signed a contract to provide guarantees of up to RMB 0 and 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, DharanendraRai 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 was subsequently denied and the court set a discovery and class briefing schedule. On March 17, 2014 the court, denied, the lead plaintiff's motion for class certification, without prejudice to move again for such certification pending (1) the resolution of Halliburton Co. v. Erica P. John Fund, Inc., No. 13-317 (U.S. 2014)by the Supreme Court of the United States regarding the viability of the efficient market theory andthe plaintiffs’ claim that reliance, and therefore injury, can be determined on a classwide basis and(2) defendants' compliance with their discovery obligations.

23_CONDENSED_FINANCIAL_INFORMA

23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	'
	23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT
	SmartHeat Inc. is a holding company and owns no operating assets and has no significant operations independent of its subsidiaries. Set forth below are condensed financial statements of SmartHeat Inc. (U.S. Parent) on a stand-alone, unconsolidated basis as of December 31, 2013 and 2012.
	CONDENSED BALANCE SHEETS
		2013			2012
	ASSETS
	Cash and equivalents	$	251,461		$	82,479
	Investment in subsidiaries		43,777,097			107,327,917
	Other current assets		3,830,224			3,083,928
	TOTAL ASSETS	$	47,858,782		$	110,494,324
	LIABILITIES AND STOCKHOLDERS' EQUITY
	Accrued liabilities and other payables	$	3,562,896		$	1,982,870
	STOCKHOLDERS' EQUITY:
	Common stock	$	6,133		$	5,733
	Additional paid-in capital		81,901,266			103,607,559
	Statutory reserve		5,389,056			5,396,014
	Other comprehensive income		8,991,270			11,273,497
	Retained earnings		(51,991,839	)		(11,771,349	)
	Total stockholders' equity		44,295,886			108,511,454
	TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	47,858,782		$	110,494,324
	CONDENSED STATEMENTS OF OPERATIONS
	Operating expenses
	General and administrative expenses	$	1,531,085		$	2,073,546
	Loss from operations		(1,531,085	)		(2,073,546	)
	Non-operating income (expenses)		(1,006,242	)		809,246
	Equity loss in subsidiaries		(37,985,421	)		(27,952,782	)
	Total non-operating loss		(38,991,663	)		(27,143,536	)
	Loss before income tax		(40,522,748	)		(29,217,082	)
	Income tax		-			-
	Net loss	$	(40,522,748	)	$	(29,217,082	)
	CONDENSED STATEMENTS OF CASH FLOWS
		2013			2012
	CASH FLOWS FROM OPERATING ACTIVITIES:
	Net loss	$	(40,522,748	)	$	(29,217,082	)
	Adjustments to reconcile net loss to net cash used in operating activities:
	Stock-based compensation		-			37,919
	Stock issued for consulting service		-			75,000
	Shares issued for loan consenting fee		30,000			-
	Loss (Gain) on settlement of debt		20,000			(813,245	)
	Amortization of loan origination and extension fee		102,477			-
	Amortization of loan amendment fee paid by shares		31,315			-
	Equity loss in subsidiaries		37,985,421			27,952,782
	Loss on sale of equity interest		842,491			-
	Increase in current assets		-			880,750
	Increase in current liabilities		367,185			2,001,959
	Net cash (used in) provided by operating activities		(1,143,858	)		918,083
	CASH FLOWS FROM INVESTING ACTIVITIES
	Investment in subsidiaries		-			(2,422,800	)
	CASH FLOWS FROM FINANCING ACTIVITIES:
	Credit line payable		1,312,841			1,284,837
	Proceeds from issuance of common stock		-			20,000
	Net cash provided by financing activities		1,312,841			1,304,837
	NET INCREASE (DECREASE) IN CASH & EQUIVALENTS		168,982			(199,880	)
	CASH & EQUIVALENTS, BEGINNING OF YEAR		82,479			282,359
	CASH & EQUIVALENTS, END OF YEAR	$	251,461		$	82,479

24_SUBSEQUENT_EVENTS

24. SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	24. SUBSEQUENT EVENTS
	On March 27, 2014, SmartHeat Inc. received notice pursuant to the Equity Interest Purchase Agreement, dated October 10, 2013, whereby the buyers thereunder exercised their option to purchase an additional 40% of the equity interests in the following PHE segment subsidiaries from the Company: SmartHeat Taiyu (Shenyang) Energy; SmartHeat Siping Beifang Energy Technology Co., Ltd.; SmartHeat (Shenyang Energy Equipment) Co. Ltd.; Hohot Ruicheng Technology Co., Ltd.; and Urumchi XinRui Technology Limited Liability Company (collectively, the "Target Companies"). The closing of transaction will be scheduled to occur after satisfaction of the conditions set forth in the Equity Interest Purchase Agreement, including, without limitation, approval of the transaction by a majority of the Company's shareholders entitled to vote.
	On March 26, 2014, the Company gave notice to Northtech Holdings, Inc. pursuant to the terms of the Credit and Security Agreement between the Company and Northtech, dated July 27, 2012, as amended, extending the maturity date on the Credit Agreement from April 30, 2014 to January 3, 2015. The Company elected to pay the extension fee of 4% by issuing 200,000 shares of its common stock to Northtech. The terms of the Credit Agreement were previously approved by the Company's shareholders on December 11, 2012.
	On March 27, 2014, The Compensation Committee of the Board approved to grant certain individuals the Company’s common stock in recognition of their valuable services to the Company and its subsidiaries in 2013. The individual and number of shares granted is as follows:100,000 shares to Bialowons, 50,000 shares to Jane Ai, 50,000 shares to Rhett Wang and 50,000 shares to Ken Scipta. The stock price is $0.13 on grant date, and the FV of the shares granted at the grant date is $32,500.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 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”).
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of SmartHeat’s U.S. parent, its subsidiaries Heat HP and Heat PHE, and their subsidiaries 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. After the sale of 40% equity interest of Taiyu, Siping, Shengyang Energy, Ruicheng and Xinrui (See Note 9) on December 30, 2013, the Company now owns 60% of Taiyu, Siping and Shenyang Energy, and 30.6% of Ruicheng, which will be accounted for by equity method accounting.
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. After 40% equity interest sale on December 30, 2013, the Company now owns 30.6% of Ruicheng (See Note 9) and 27.6% of XinRui.  For accounting purposes, Ruicheng assets and liabilities were not consolidated as at December 31, 2013 while its income and expenses remain part of the consolidated financial statements as the change in ownership interest may not change financials results substantially between December 30, 2013 and December 31, 2013. Similarly for XinRui, the equity method investment income was recorded using 46% ownership interest for the year ended December 31, 2013, as the change in ownership interest may not change financials results substantially between December 30, 2013 and December 31, 2013 (See Note 9).  The Company recorded $400,941 and $441,550 loss on sale of 40% equity interest of Xinrui and Ruicheng, respectively.
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	'
	Noncontrolling Interest
	The Company follows Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation,” which established new standards governing the accounting for and reporting of noncontrolling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs, previously referred to as minority interests, be treated as a separate component of equity, not as a liability, as was previously the case, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance. This standard also required changes to certain presentation and disclosure requirements. Losses attributable to the NCI in a subsidiary may exceed the NCI’s interests in the subsidiary’s equity. The excess attributable to the NCI is attributed to those interests. The NCI shall continue to be attributed its share of losses even if that attribution results in a deficit NCI balance.
	After the sale of 40% equity interest of Taiyu, Siping, Shengyang Energy, Ruicheng and Xinrui (See Note 9) on December 30, 2013, the Company now owns 60% of Taiyu, Siping and Shenyang Energy, and 30.6% of Ruicheng and 27.6% of Xinrui. For accounting purposes net loss of Taiyu, Siping, Shenyang Energy were not allocated to noncontrolling interest between December 30, 2013 and December 31, 2013, as the change in ownership interest may not change financial results substantially between December 30, 2013 and December 31, 2013.
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.  As of December 31, 2013 and 2012, the Company maintained restricted cash deposit in several bank accounts for the purposes described below.
			2013			2012
			(In millions)
	Support of performance guarantee		$	1.16		$	0.62
	Support of bank acceptance			1.29			0.37
	Support of letter of credit			0.008			-
	Total restricted cash - current		$	2.46		$	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 December 31, 2013 and 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
	31-Dec-13		$	251,461		$	11,326,282		$	2,024,656	$	13,602,399
	31-Dec-12		$	82,479		$	15,311,830		$	2,941,854	$	18,336,163
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 $48.25 million and $28.2 million at December 31, 2013 and 2012, respectively.
	At December 31, 2013, and 2012, the Company had retentions receivable from customers for product quality assurance of $4.44 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 $26,655 and $12,532 at December 31, 2013 and 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. The Company did not record additional unearned interest during 2013 due to no long-term accounts receivable.
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 analysis 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.
	As part of inventory impairment analysis, the Company performs an evaluation of raw materials stored over one year and not anticipated to be consumed, and an evaluation of potential impairment to the quality of these raw materials. If management anticipates that obsolete raw materials in inventory can be utilized and will be consumed within the next six months through new customer orders or substitute orders, no impairment is recorded. The Company collects information about delayed and canceled contracts and met with affected customers to discuss their financing situation and their projections of future orders. Finished goods manufactured for delayed and canceled contracts that the Company does not expect to be reinstated and contracts for which the Company has been unable to find substitute customers become impaired.
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. 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 [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.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	'
	Impairment of Long-Lived Assets
	Long-lived assets, which include tangible assets, such as property, plant and equipment, goodwill and other intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable.
	Recoverability of long-lived assets to be held and used is measured by comparing the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized based on the excess of the carrying amount over the fair value (“FV”) of the assets. FV generally is determined using the asset’s expected future discounted cash flows or market value, if readily determinable. The Company evaluates goodwill and intangible assets with indefinite lives for impairment annually using a two-step approach (codified in FASB ASC Topic 350). Based on this valuation approach, the Company concluded that the goodwill balance of $2.08 million for SmartHeat Germany was impaired as of December 31, 2012, as discussed under Goodwill below. Based on its review, the Company believes that, as of December 31, 2013, and 2012, there were no significant impairments of its other long-lived assets.
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.
	Activity in the Company’s warranty reserve from January 1, 2012, to December 31, 2013, is as follows:
			2013			2012
	Beginning balance		$	517,076		$	515,812
	Provisions			331,989			377,583
	Actual costs incurred			(376,507	)		(377,583	)
	Exchange rate			-			1,264
	Ending balance in current liabilities (Note 13)		$	472,558		$	517,076
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 years ended December 31, 2013 and 2012, were $1,424,400 and $1,530,000, respectively.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes
	The Company utilizes Statement of Financial Accounting Standards (“SFAS”) No. 109, “Accounting for Income Taxes” (codified in FASB ASC Topic 740), which requires recognition of deferred tax assets and liabilities for expected future tax consequences of events included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.
	The Company follows FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (codified in FASB ASC Topic 740). When tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified as selling, general and administrative expense in the statements of operation. At December 31, 2013, the Company had not taken any significant uncertain tax position on its tax returns for 2012 or prior years, or in computing its tax provision for 2013.
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 Company files VAT tax returns on line with PRC tax authorities and offsets 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 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 2013 and 2012, revenue from after-sales services after the expiration of the warranty period was $24,732 and $346,653, 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.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'
	Concentration of Credit Risk
	Cash includes cash on hand and demand deposits in accounts maintained within China. Balances at financial institutions within China are not covered by insurance. The Company has not experienced any losses in such accounts.
	Certain other financial instruments, which subject the Company to concentration of credit risk, consist of accounts and other receivables. The Company does not require collateral or other security to support these receivables. The Company conducts periodic reviews of its customers’ financial condition and customer payment practices to minimize collection risk on accounts receivable.
	The operations of the Company are located primarily in China. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environments in China, as well as by the general state of the PRC economy.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	'
	Goodwill
	Goodwill is the excess of purchase price and related costs over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. In accordance with SFAS No. 142, “Goodwill and Other Intangible Assets” (“Statement No. 142”), codified in ASC Topic 350, goodwill is not amortized but is tested for impairment, annually or when circumstances indicate a possible impairment may exist. Impairment testing is performed at a reporting unit level. An impairment loss generally would be recognized when the carrying amount of the reporting unit exceeds its FV with the FV of the reporting unit determined using discounted cash flow (“DCF”) analysis. A number of significant assumptions and estimates are involved in the application of the DCF analysis to forecast operating cash flows, including the discount rate, the internal rate of return and projections of realizations and costs to produce. Management considers historical experience and all available information at the time the FVs of its reporting units are estimated.
	The excess of the purchase price for SmartHeat Germany over the FV of the net assets acquired of $5.1 million (EUR 3.69 million at acquisition date) was recorded as goodwill.
	The Company performed an annual goodwill impairment assessment for SmartHeat Germany as of December 31, 2012. Based on this analysis, the Company concluded that the remaining goodwill balance of $2.08 million ($3.00 million was impaired in 2011) for SmartHeat Germany was impaired as of December 31, 2012. The goodwill impairment charge is non-cash. The goodwill impairment charge is not deductible for income tax purposes and, therefore, the Company has not recorded a corresponding tax benefit in 2012.
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 2013 and for 2012, because the common stock equivalent of the convertible securities outstanding, consisting of unexercised options issued to the Company’s directors and an officer, are anti-dilutive and, accordingly, were excluded from the computation of diluted loss per share. At December 31, 2013 and 2012, options to purchase 2,500 and 3,500 shares of common stock were outstanding and exercisable, respectively.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments
	For certain of the Company’s financial instruments, including cash and equivalents, restricted cash, accounts receivable, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the FV of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines FV, and establishes a three-level valuation hierarchy for disclosures of FV measurement that enhances disclosure requirements for FV measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
		•	Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.
		•	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
		•	Level 3 inputs to the valuation methodology are unobservable and significant to the FV measurement.
	The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity,” and ASC 815.
	As of December 31, 2013 and 2012, the Company did not identify any assets and liabilities that are required to be presented on the balance sheet at FV.
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).
	The RMB to USD exchange rates and EUR to USD exchange rates in effect as of December 31, 2013 and 2012, and the average exchange rates for the years ended December 31, 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 Years Ended						Exchange Rate
			12/31/13			12/31/12			12/31/13		12/31/12
	RMB - USD			6.2142			6.3125			6.0969		6.2855
	EUR - USD			0.753			0.7777			0.7263		0.7777
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Stock-Based Compensation
	The Company accounts for its stock-based compensation in accordance with SFAS No. 123R, “Share-Based Payment, an Amendment of FASB Statement No. 123” (codified in FASB ASC Topics 718 and 505). The Company recognizes in the income statement the grant date FV of stock options and other equity-based compensation issued to employees and non-employees.
Segment Reporting, Policy [Policy Text Block]	'
	Segment Reporting
	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 years ended December 31, 2013 and 2012, and as of December 31, 2013 and 2012, respectively.
			Years Ended December 31,
			2013			2012
	Revenue from unaffiliated customers:
	Plate heating, meters and related		$	38,882,321		$	42,074,895
	Heat pumps and related			5,959,011			5,797,898
	Inter-segment elimination			(131,806	)		(22,501	)
	Consolidated		$	44,709,526		$	47,850,292
	Operating loss:
	Plate heating, meters and related		$	(35,186,493	)	$	(21,479,856	)
	Heat pumps and related			(2,886,815	)		(6,435,921	)
	Corporation			(1,531,085	)		(2,073,546	)
	Inter-segment elimination			1,055			-
	Consolidated		$	(39,603,338	)	$	(29,989,322	)
	Net loss:
	Plate heating, meters and related		$	(36,044,506	)	$	(22,379,983	)
	Heat pumps and related			(2,095,207	)		(5,715,209	)
	Corporation			(2,384,090	)		(1,121,889	)
	Inter-segment elimination			1,055			-
	Consolidated		$	(40,522,748	)	$	(29,217,082	)
	Depreciation and amortization:
	Plate heating, meters and related		$	1,537,002		$	1,591,210
	Heat pumps and related			511,846			300,875
	Corporation			133,792			-
	Consolidated		$	2,182,640		$	1,892,084
	Total assets:
	Plate heating, meters and related		$	127,649,910		$	152,830,853
	Heat pumps and related			13,674,622			14,340,054
	Corporation			4,282,942			4,031,567
	Inter-segment elimination			(16,153,739	)		(14,732,187	)
	Consolidated		$	129,453,735		$	156,470,287
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 December 31, 2013, there is no recently issued accounting standards not yet adopted that would have a material effect on the Company’s consolidated financial statements.
Reclassification, Policy [Policy Text Block]	'
	Reclassification
	Certain prior year amounts were reclassified to conform to the manner of presentation in the current period, including the reclassification of credit line payable of $83,537 from other payables in the balance sheet, and reclassification of proceeds from credit line payable of $1,284,837 to financing activities from operating activities in the cash flow statement.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]	'
Schedule of Restricted Cash and Cash Equivalents [Table Text Block]	'As of December 31, 2013 and 2012, the Company maintained restricted cash deposit in several bank accounts for the purposes described below.
			2013			2012
			(In millions)
	Support of performance guarantee		$	1.16		$	0.62
	Support of bank acceptance			1.29			0.37
	Support of letter of credit			0.008			-
	Total restricted cash - current		$	2.46		$	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 December 31, 2013 and 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
	31-Dec-13		$	251,461		$	11,326,282		$	2,024,656	$	13,602,399
	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 December 31, 2013, is as follows:
			2013			2012
	Beginning balance		$	517,076		$	515,812
	Provisions			331,989			377,583
	Actual costs incurred			(376,507	)		(377,583	)
	Exchange rate			-			1,264
	Ending balance in current liabilities (Note 13)		$	472,558		$	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 December 31, 2013 and 2012, and the average exchange rates for the years ended December 31, 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 Years Ended						Exchange Rate
			12/31/13			12/31/12			12/31/13		12/31/12
	RMB - USD			6.2142			6.3125			6.0969		6.2855
	EUR - USD			0.753			0.7777			0.7263		0.7777
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'The following table shows the operations of the Company's reportable segments for the years ended December 31, 2013 and 2012, and as of December 31, 2013 and 2012, respectively.
			Years Ended December 31,
			2013			2012
	Revenue from unaffiliated customers:
	Plate heating, meters and related		$	38,882,321		$	42,074,895
	Heat pumps and related			5,959,011			5,797,898
	Inter-segment elimination			(131,806	)		(22,501	)
	Consolidated		$	44,709,526		$	47,850,292
	Operating loss:
	Plate heating, meters and related		$	(35,186,493	)	$	(21,479,856	)
	Heat pumps and related			(2,886,815	)		(6,435,921	)
	Corporation			(1,531,085	)		(2,073,546	)
	Inter-segment elimination			1,055			-
	Consolidated		$	(39,603,338	)	$	(29,989,322	)
	Net loss:
	Plate heating, meters and related		$	(36,044,506	)	$	(22,379,983	)
	Heat pumps and related			(2,095,207	)		(5,715,209	)
	Corporation			(2,384,090	)		(1,121,889	)
	Inter-segment elimination			1,055			-
	Consolidated		$	(40,522,748	)	$	(29,217,082	)
	Depreciation and amortization:
	Plate heating, meters and related		$	1,537,002		$	1,591,210
	Heat pumps and related			511,846			300,875
	Corporation			133,792			-
	Consolidated		$	2,182,640		$	1,892,084
	Total assets:
	Plate heating, meters and related		$	127,649,910		$	152,830,853
	Heat pumps and related			13,674,622			14,340,054
	Corporation			4,282,942			4,031,567
	Inter-segment elimination			(16,153,739	)		(14,732,187	)
	Consolidated		$	129,453,735		$	156,470,287
Property and Equipment, Useful Lives [Member]	'
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)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'Inventories at December 31, 2013 and 2012, were as follows:
		2013			2012
	Raw materials	$	48,258,773		$	38,829,405
	Work in process		6,822,102			9,831,235
	Finished goods		12,639,202			15,070,801
	Total		67,720,077			63,731,441
	Inventory allowance		(11,395,714	)		(5,433,879	)
	Inventories, net	$	56,324,363		$	58,297,562

5_PROPERTY_AND_EQUIPMENT_NET_T

5. PROPERTY AND EQUIPMENT, NET (Tables) (Property, Plant and Equipment [Member])	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012:
		2013			2012
	Buildings	$	4,980,184		$	4,830,751
	Production equipment		8,599,701			8,160,111
	Office equipment		1,124,176			1,120,799
	Vehicles		940,624			937,364
	Total		15,644,685			15,049,025
	Less: accumulated depreciation		(5,459,525	)		(4,101,545	)
	Property & equipment, net	$	10,185,160		$	10,947,480

6_OTHER_RECEIVABLES_PREPAYMENT1

6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012, respectively:
		2013			2012
	Advance to third parties	$	10,059,572		$	4,813,659
	Deposit for public bids of sales contracts		758,465			1,397,375
	Prepayment for freight, related, insurance, advertisement and consulting expenses		73,773			332,415
	Other deposits		53,863			93,816
	Advance to employees		926,441			729,422
	Others		680,588			376,738
	Total		12,552,702			7,743,425
	Less: bad debt allowance		(9,908,180	)		(1,276,145	)
	Other receivables (net), prepayments & deposits	$	2,644,522		$	6,467,280

7_INTANGIBLE_ASSETS_Tables

7. INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block [Abstract]	'
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'Intangible assets consisted of the following at December 31, 2013 and 2012, respectively:
		Estimated Useful			2013			2012
		Life (In years)
	Land use rights			50	$	15,167,552		$	14,712,441
	Know-how technology	5	–	10		911,423			884,076
	Customer lists			5		214841			208,395
	Covenants not to compete			5		116,873			113,366
	Software			5		680,049			590,344
	Trademarks			7		298,549			289,591
	Total					17,389,287			16,798,213
	Less: accumulated amortization					(2,503,664	)		(1,877,610	)
	Intangible assets, net				$	14,885,623		$	14,920,603

9_LONG_TERM_INVESTMENT_Tables

9. LONG TERM INVESTMENT (Tables) (Income Statement [Member])	12 Months Ended
	Dec. 31, 2013
9. LONG TERM INVESTMENT (Tables) [Line Items]	'
Condensed Financial Statements [Table Text Block]	'
	Operating expenses
	General and administrative expenses	$	1,531,085		$	2,073,546
	Loss from operations		(1,531,085	)		(2,073,546	)
	Non-operating income (expenses)		(1,006,242	)		809,246
	Equity loss in subsidiaries		(37,985,421	)		(27,952,782	)
	Total non-operating loss		(38,991,663	)		(27,143,536	)
	Loss before income tax		(40,522,748	)		(29,217,082	)
	Income tax		-			-
	Net loss	$	(40,522,748	)	$	(29,217,082	)
Urumchi XinRui Technology LLC [Member]	'
9. LONG TERM INVESTMENT (Tables) [Line Items]	'
Condensed Financial Statements [Table Text Block]	'The unaudited condensed Statement of Income of XinRui for the year ended December 31, 2013 is below:
	Net Revenue	$	1,216,983
	Cost of Revenue		(593,476	)
	Gross Profit		623,507
	Operating expenses		149,276
	Income from operations		474,231
	Non-operating income		(22,549	)
	Income tax expense		(118,559	)
	Net Income	$	333,123

11_TAXES_RECEIVABLE_Tables

11. TAXES RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Taxes Receivable [Abstract]	'
Schedule of Taxes and Other Receivables [Table Text Block]	'Taxes receivable consisted of the following at December 31, 2013:
		2013
	Income	$	180,764
	Value-added		787,293
	Other		21,578
	Total	$	989,635

12_TAXES_PAYABLE_Tables

12. TAXES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Tax Disclosure [Abstract]	'
Schedule of Taxes Payable [Table Text Block]	'Taxes payable consisted of the following at December 31, 2013 and 2012:
		2013		2012
	Income	$	516	$	505,643
	Value-added		160,118		101,195
	Other		36,444		162,329
	Total	$	197,078	$	769,167

13_ACCRUED_LIABILITIES_AND_OTH1

13. ACCRUED LIABILITIES AND OTHER PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	'Accrued liabilities and other payables consisted of the following at December 31, 2013 and 2012:
		2013		2012
	Advance from third parties	$	3,378,167	$	68,068
	Payable to Siping Beifang		2,306,184		1,947,808
	Payable for equipment purchase		322,295		312,624
	Payable to employees		-		219,977
	Refund of land use right purchased		4,627,270		-
	Others		1,738,241		1,248,877
	Warranty reserve (See Note 2)		472,558		517,076
	Accrued expenses		1,382,051		691,697
	Total	$	14,226,766	$	5,006,127

15_LOANS_PAYABLE_Tables

15. LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Schedule of Short-term Debt [Table Text Block]	'The Company was obligated for the following short-term loans as of December 31, 2013 and 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 bore interest at 7.87% with maturity on July 11, 2013.  The loan was repaid at maturity.		-		1,590,963	Siping
	From a commercial bank in the PRC for RMB 10,000,000 entered into on August 23, 2012. The loan bore interest at 6.30% with maturity on August 22, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		-		1,590,963	Taiyu
	From a commercial bank in the PRC for RMB 9,000,000 entered into on September 7, 2012. The loan bore interest at 6.3% with maturity on September 6, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		-		1,431,867	Taiyu
	From a commercial bank in the PRC for RMB 8,000,000 entered into on September 13, 2012. The loan bore interest at 6.3% with maturity on September 12, 2013. The loan was guaranteed by a third party.  The loan was repaid at maturity.		-		1,272,771	Taiyu
	From a commercial bank in the PRC for RMB 30,000,000 entered into on August 21, 2012. The loan bore interest at 6.6% with maturity on August 20, 2013.  The loan was repaid at maturity.		-		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 bore interest at 6.16% with maturity on January 18, 2014. The loan was repaid at maturity.		2,188,684		2,354,626	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on November 30, 2012. The loan bore interest at 7.87% with maturity on November 22, 2014. The loan was guaranteed by Taiyu.		1,640,178		1,590,963	Siping
	From a commercial bank in the PRC for RMB 13,000,000 entered into on December 12, 2011. The loan bore interest at 6.65% with maturity on October 26, 2013.  This loan was pledged with Taiyu’s building and land. This loan was repaid at maturity.		-		2,068,252	Taiyu
	From a commercial bank in the PRC for RMB 40,000,000 entered into on March 11, 2013. The loan bore interest at 6.60% with maturity on March 10, 2014. The loan was guaranteed by Siping, HeatPump and management of Chinese subsidiaries.This loan was repaid at maturity.		6,560,711		-	Taiyu
	From a commercial bank in the PRC for RMB 8,550,000 entered into on January 9, 2013. The loan bore interest at 6.00% with maturity on December 10, 2013. This loan was repaid at maturity.		-		-	Taiyu
	From a commercial bank in the PRC for RMB 10,000,000 entered into on May 21, 2013. The loan bore interest at 6.60% with maturity on May 20, 2014.		1,640,178		-	Taiyu
	From a commercial bank in the PRC for RMB 10,570,234 entered into on June 3, 2013. The loan bore interest at 6.16% with maturity on December 30, 2013. This loan was repaid at maturity.		-		-	Taiyu
	From a commercial bank in the PRC for RMB 5,000,000 entered into on August 29, 2013. The loan bore interest at 7.20% with maturity on August 29, 2014.  The loan was guaranteed by Taiyu.		820,089			Siping
	From a commercial bank in the PRC for RMB 5,000,000 entered into on September 4, 2013. The loan bore interest at 7.20% with maturity on September 4, 2014.  The loan was guaranteed by Taiyu.		820,089			Siping
	From a commercial bank in the PRC for RMB 30,000,000 entered into on August 8, 2013. The loan bore interest at 6.90% with maturity on August 7, 2014.		4,920,533		-	Taiyu
	From a commercial bank in the PRC for RMB 9,900,000 entered into on September 18, 2013. The loan bore interest at 6.0% with maturity on September 17, 2014.  This loan was pledged by Taiyu’s accounts receivable.		1,623,776		-	Taiyu
	From a commercial bank in the PRC for RMB 9,900,000 entered into on October 11, 2013.  The loan bore interest at 6.0% with maturity on October 10, 2014. This loan was pledged by Taiyu’s accounts receivable.		1,623,776		-	Taiyu
	From a commercial bank in the PRC for RMB 16,000,000 entered into on July 10, 2013. The loan bore interest at 6.0% with maturity on January 9, 2014. This loan was pledged by Taiyu’s accounts receivable. This loan was repaid at maturity.					Taiyu
			2,624,285		-
	TOTAL	$	24,462,299	$	26,155,437

16_DEFERRED_TAX_ASSET_LIABILIT1

16. DEFERRED TAX ASSET (LIABILITY) (Tables)	12 Months Ended
	Dec. 31, 2013
Deferred Tax Assets Liabilities Net Disclosure [Abstract]	'
Summary of Deferred Tax Liability Not Recognized [Table Text Block]	'As of December 31, 2013 and 2012, deferred tax asset (liability) consisted of the following:
		2013			2012
	Deferred tax asset - current (bad debt allowance)	$	7,715,041		$	5,147,303
	Deferred tax asset - current (inventory allowance)		2,321,878			959,388
	Deferred tax asset – current (allowance to other receivable)		2,099,125			-
	Deferred tax asset – current (allowance for advance to supplier)		398,224			-
	Deferred tax asset – current (reserve for warranty)		75,808			-
	Less: valuation allowance		(12,610,076	)		(6,106,691	)
	Deferred tax assets, net	$	-		$	-
	Deferred tax liability - noncurrent (depreciation of fixed assets)	$	(17,177	)	$	(93,054	)

17_INCOME_TAXES_Tables

17. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 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 years ended December 31, 2013 and 2012:
		2013			2012
	U.S. statutory tax (benefit) rates		(34.0	)%		(34.0	)%
	Tax rate difference		8.4	%		8.6	%
	Effect of tax holiday		5.2	%		6.5	%
	Permanent difference – goodwill impairment		-	%		1.1	%
	Valuation allowance		20.3	%		19.5	%
	Tax benefit per financial statements		(0.1	)%		1.7	%
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'The income tax (benefit) for the years ended December 31, 2013 and 2012, consisted of the following:
		2013			2012
	Income tax expense - current	$	26,612		$	590,136
	Income tax benefit - deferred		(77,269	)		(96,512	)
	Total income tax (benefit) expense	$	(50,657	)	$	493,624

19_STOCKHOLDERS_EQUITY_Tables

19. STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 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, 2012		6,000		106.4		2.83
	Exercisable at January 1, 2012		3,500		97.8		2.65
	Granted		-		-		-
	Exercised		-		-		-
	Forfeited		2,500		118.5		-
	Outstanding at December31, 2012		3,500	$	97.8		1.65
	Exercisable at December31, 2012		3,500	$	97.8		1.65
	Granted		-		-		-
	Exercised		-		-		-
	Forfeited		1,000		46		-
	Outstanding at December 31, 2013		2,500	$	118.5		1.34
	Exercisable at December 31, 2013		2,500	$	118.5		1.34

23_CONDENSED_FINANCIAL_INFORMA1

23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT (Tables)	12 Months Ended
	Dec. 31, 2013
Income Statement [Member]	'
23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT (Tables) [Line Items]	'
Condensed Financial Statements [Table Text Block]	'
	Operating expenses
	General and administrative expenses	$	1,531,085		$	2,073,546
	Loss from operations		(1,531,085	)		(2,073,546	)
	Non-operating income (expenses)		(1,006,242	)		809,246
	Equity loss in subsidiaries		(37,985,421	)		(27,952,782	)
	Total non-operating loss		(38,991,663	)		(27,143,536	)
	Loss before income tax		(40,522,748	)		(29,217,082	)
	Income tax		-			-
	Net loss	$	(40,522,748	)	$	(29,217,082	)
Balance Sheet [Member]	'
23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT (Tables) [Line Items]	'
Condensed Financial Statements [Table Text Block]	'
		2013			2012
	ASSETS
	Cash and equivalents	$	251,461		$	82,479
	Investment in subsidiaries		43,777,097			107,327,917
	Other current assets		3,830,224			3,083,928
	TOTAL ASSETS	$	47,858,782		$	110,494,324
	LIABILITIES AND STOCKHOLDERS' EQUITY
	Accrued liabilities and other payables	$	3,562,896		$	1,982,870
	STOCKHOLDERS' EQUITY:
	Common stock	$	6,133		$	5,733
	Additional paid-in capital		81,901,266			103,607,559
	Statutory reserve		5,389,056			5,396,014
	Other comprehensive income		8,991,270			11,273,497
	Retained earnings		(51,991,839	)		(11,771,349	)
	Total stockholders' equity		44,295,886			108,511,454
	TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	47,858,782		$	110,494,324
Statement of Cash Flows [Member]	'
23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT (Tables) [Line Items]	'
Condensed Financial Statements [Table Text Block]	'
		2013			2012
	CASH FLOWS FROM OPERATING ACTIVITIES:
	Net loss	$	(40,522,748	)	$	(29,217,082	)
	Adjustments to reconcile net loss to net cash used in operating activities:
	Stock-based compensation		-			37,919
	Stock issued for consulting service		-			75,000
	Shares issued for loan consenting fee		30,000			-
	Loss (Gain) on settlement of debt		20,000			(813,245	)
	Amortization of loan origination and extension fee		102,477			-
	Amortization of loan amendment fee paid by shares		31,315			-
	Equity loss in subsidiaries		37,985,421			27,952,782
	Loss on sale of equity interest		842,491			-
	Increase in current assets		-			880,750
	Increase in current liabilities		367,185			2,001,959
	Net cash (used in) provided by operating activities		(1,143,858	)		918,083
	CASH FLOWS FROM INVESTING ACTIVITIES
	Investment in subsidiaries		-			(2,422,800	)
	CASH FLOWS FROM FINANCING ACTIVITIES:
	Credit line payable		1,312,841			1,284,837
	Proceeds from issuance of common stock		-			20,000
	Net cash provided by financing activities		1,312,841			1,304,837
	NET INCREASE (DECREASE) IN CASH & EQUIVALENTS		168,982			(199,880	)
	CASH & EQUIVALENTS, BEGINNING OF YEAR		82,479			282,359
	CASH & EQUIVALENTS, END OF YEAR	$	251,461		$	82,479

1_ORGANIZATION_AND_DESCRIPTION1

1. ORGANIZATION AND DESCRIPTION OF BUSINESS (Details)

12 Months Ended

3 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Mar. 27, 2014

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2009

Dec. 31, 2009

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2008

Dec. 31, 2008

Dec. 31, 2009

Dec. 31, 2008

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2009

Dec. 31, 2009

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2009

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

USD ($)

USD ($)

Subsequent Event [Member]

Noncontrolling Interest [Member]

Noncontrolling Interest [Member]

Accumulated Other Comprehensive Income (Loss) [Member]

Accumulated Other Comprehensive Income (Loss) [Member]

Increased Percentage in Equity Method Ownership [Member]

Percentage Owned by Urumchi Annai Energy Conservation Company Ltd. [Member]

Percentage Owned by Beijing Taiyu Huineng Company Ltd. [Member]

Asset Purchase Transaction with Siping Beifang Heat Exchanger Manufacture Co., Ltd. [Member]

Asset Purchase Transaction with Siping Beifang Heat Exchanger Manufacture Co., Ltd. [Member]

Asset Purchase Transaction with Siping Beifang Heat Exchanger Manufacture Co., Ltd. [Member]

Asset Purchase Transaction with Siping Beifang Heat Exchanger Manufacture Co., Ltd. [Member]

SmartHeat (Shenyang) Heat Pump Technology Co., Ltd. [Member]

SmartHeat (Shenyang) Heat Pump Technology Co., Ltd. [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]

SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]

SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]

SanDeke Co., Ltd. [Member]

SmartHeat Deutschland GmbH (SmartHeat Germany) [Member]

SmartHeat Deutschland GmbH (SmartHeat Germany) [Member]

All Northtech Obligations [Member]

Beijing SmartHeat Jinhui Energy Technology Co., Ltd [Member]

Beijing SmartHeat Jinhui Energy Technology Co., Ltd [Member]

SmartHeat (China) Investment Co., Ltd. [Member]

SmartHeat (Shenyang) Energy Equipment Co., Ltd. [Member]

SmartHeat (Shanghai) Trading Co., Ltd. [Member]

Hohhot Ruicheng Technology Co., Ltd. [Member]

Hohhot Ruicheng Technology Co., Ltd. [Member]

Urumchi XinRui Technology LLC [Member]

Urumchi XinRui Technology LLC [Member]

Heat HP Inc. [Member]

Heat PHE Inc. [Member]

SmartHeat Heat Exchange Equipment Co. [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

USD ($)

Equity Interest Purchase Agreement [Member]

USD ($)

SmartHeat (Shenyang) Heat Pump Technology Co., Ltd. [Member]

Urumchi XinRui Technology LLC [Member]

Urumchi XinRui Technology LLC [Member]

SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]

SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]

SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]

SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]

USD ($)

CNY

Hohhot Ruicheng Technology Co., Ltd. [Member]

Urumchi XinRui Technology LLC [Member]

PHE Segment Subsidiaries, "Target Companies" [Member]

PHE Segment Subsidiaries, Taiyu, Siping Beifang, and Shenyang Energy Equipment [Member]

PHE Segment Subsidiaries, Ruicheng and Xinrui [Member]

USD ($)

CNY

USD ($)

USD ($)

EUR (€)

USD ($)

CNY

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

CNY

USD ($)

PHE Segment Subsidiaries, "Target Companies" [Member]

PHE Segment Subsidiaries, Taiyu, Siping Beifang, and Shenyang Energy Equipment [Member]

Taiyu, Siping, Shenyang Energy Equipment [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

USD ($)

CNY

USD ($)

USD ($)

USD ($)

USD ($)

1. ORGANIZATION AND DESCRIPTION OF BUSINESS (Details) [Line Items]

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'

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Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

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$3,950,000

25,000,000

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Stock Issued During Period, Shares, Acquisitions (in Shares)

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'

'

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1,850,000

1,850,000

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'

'

'

'

Business Acquisition, Percentage of Voting Interests Acquired

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'

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71.60%

71.60%

28.40%

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'

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Number of Shareholders

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1

1

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Stock Repurchased During Period, Shares (in Shares)

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'

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'

'

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250,000

250,000

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'

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Payments to Acquire Productive Assets

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7,910,000

54,000,000

1,060,000

7,250,000

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'

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'

'

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741,500

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Capital

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1,460,000

10,000,000

70,000,000

30,000,000

'

'

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'

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'

'

3,000,000

Equity Method Investment, Ownership Percentage

'

'

'

'

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'

'

98.80%

'

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95.00%

95.00%

30.60%

27.60%

'

60.00%

'

'

'

'

'

'

'

'

52.00%

'

'

'

100.00%

51.00%

51.00%

46.00%

46.00%

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'

'

Payments to Acquire Interest in Joint Venture

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'

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'

'

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'

'

'

'

'

'

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'

'

'

'

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'

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'

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'

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765,000

'

'

'

'

771,600

771,600

722,700

4,600,000

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'

Contributed Capital

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'

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'

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'

'

'

'

'

'

30,000,000

'

1,500,000

'

'

'

'

'

'

'

Payments to Acquire Equity Method Investments

0

722,750

'

'

'

'

'

'

'

'

'

'

'

'

7,600,000

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

'

'

'

'

'

'

'

'

30.00%

24.00%

'

'

'

'

5.00%

5.00%

'

40.00%

40.00%

40.00%

40.00%

'

'

'

'

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'

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Payments to Acquire Businesses, Gross

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'

'

'

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'

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'

'

'

'

'

'

5,900,000

4,250,000

'

'

'

'

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'

'

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'

'

Stockholders' Equity, Reverse Stock Split

'

'one-for-ten

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'

'

'

'

'

'

'

'

'

'

'

Number of Wholly-Owned Subsidiaries Created

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subsidiary Assignment Description

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'100% of SmartHeat Investment, SmartHeat Trading, SmartHeat Jinhui, SmartHeat Germany and 98.8% of SmartHeat (Shenyang) Heat Pump.

'100% of Taiyu, SanDeKe, SmartHeat Siping, SmartHeat Shenyang Energy and 51% of Hohot Ruicheng.

'

Debt Instrument, Collateral

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'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 Northtech as collateral security for all of the obligations of the Company owed to Northtech.

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition, Equity Interest Issued or Issuable, Description

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'buyers purchased 40% of the Company's equity interests in the following PHE segment subsidiaries: SmartHeat Taiyu (Shenyang) Energy; SmartHeat Siping Beifang Energy Technology Co., Ltd.; SmartHeat (Shenyang Energy Equipment) Co. Ltd.; Hohot Ruicheng Technology Co., Ltd.; and Urumchi XinRui Technology Limited Liability Company (collectively, the "Target Companies")

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity Method Investment, Net Sales Proceeds (in Yuan Renminbi)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain (Loss) on Sale of Equity Investments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-441,550

-400,941

'

0

-842,491

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Adjustments to Additional Paid in Capital, Other

($26,545,437)

'

'

$27,580,000

$27,127,137

$4,860,000

($4,924,845)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity Investment, Purchase Option, Description

'

'

'The Company retains an option to repurchase the equity interests of the Target Companies from the buyers at a purchase price of RMB 5,600,000 which terminated on February 28, 2014 unexercised. The buyers shall have the option to purchase an additional 40% equity interest in the Target Companies for an additional purchase price of RMB 6,000,000 which was exercised on March 27, 2014 subject to satisfaction of the terms set forth in the Equity Interest Purchase Agreement including, without limitation, requisite approval of the Company's shareholders prior to completing the sale. In the event such approval is not obtained, the buyers may terminate the Equity Interest Purchase Agreement. Should the Company's shareholders approve the sale, the Company has the option to require the Buyers to purchase the remaining 20% equity interest for a purchase price of RMB 2,500,000.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'The Company retains an option to repurchase the equity interests of the Target Companies from the buyers at a purchase price of RMB 5,600,000 which terminates on February 28, 2014. In the event the Company does not exercise its option to repurchase the equity interest, the buyers shall have the option to purchase an additional 40% equity interest in the Target Companies for an additional purchase price of RMB 6,000,000. In the event the buyers exercise their option to purchase the additional 40% equity interest, the Company will seek the approval of its shareholders prior to completing the sale. In the event such approval is not obtained, the buyers may terminate the Equity Interest Purchase Agreement. Should the buyers exercise their option to purchase the additional 40% equity interest, and the Company's shareholders approve the sale, the Company has the option to require the Buyers to purchase the remaining 20% equity interest for a purchase price of RMB 2,500,000. As of this report date, the Company did not exercise the option to repurchase the equity interest of the Target Companies.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Investors

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2009

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

USD ($)

USD ($)

Options Outstanding [Member]

Options Outstanding [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

Statement of Cash Flows [Member]

Balance Sheet [Member]

Land Use Rights [Member]

Urumchi XinRui Technology LLC [Member]

Urumchi XinRui Technology LLC [Member]

Hohhot Ruicheng Technology Co., Ltd. [Member]

Hohhot Ruicheng Technology Co., Ltd. [Member]

PRC, Privately-Run Enterprises [Member]

SmartHeat Deutschland GmbH (SmartHeat Germany) [Member]

SmartHeat Deutschland GmbH (SmartHeat Germany) [Member]

SmartHeat Deutschland GmbH (SmartHeat Germany) [Member]

SmartHeat (Shenyang) Heat Pump Technology Co., Ltd. [Member]

Urumchi XinRui Technology LLC [Member]

PHE Segment Subsidiaries, "Target Companies" [Member]

Hohhot Ruicheng Technology Co., Ltd. [Member]

PHE Segment Subsidiaries, Taiyu, Siping Beifang, and Shenyang Energy Equipment [Member]

USD ($)

USD ($)

USD ($)

CNY

USD ($)

USD ($)

USD ($)

EUR (€)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payments to Acquire Interest in Joint Venture

'

'

'

'

'

'

'

'

'

'

'

$722,700

4,600,000

$771,600

$771,600

'

'

'

'

'

Equity Method Investment, Ownership Percentage

'

'

'

'

27.60%

'

30.60%

60.00%

'

'

'

46.00%

46.00%

51.00%

51.00%

'

'

'

'

'

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

'

'

'

'

40.00%

40.00%

'

40.00%

'

'

'

'

'

'

'

'

'

'

'

'

Gain (Loss) on Sale of Equity Investments

'

'

'

'

-400,941

'

-441,550

0

'

'

'

'

'

'

'

'

'

'

'

'

Allowance for Doubtful Accounts Receivable

48,250,000

28,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Retentions Receivable

4,440,000

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

26,655

12,532

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Receivable with Imputed Interest, Effective Yield (Interest Rate)

'

6.15%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property, Plant and Equipment, Salvage Value, Percentage

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Finite-Lived Intangible Assets, Amortization Method

'

'

'

'

'

'

'

'

'

'

'straight-line method

'

'

'

'

'

'

'

'

'

Finite-Lived Intangible Asset, Useful Life

'

'

'

'

'

'

'

'

'

'

'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

1,424,400

1,530,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Value-added Tax, Sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

17.00%

19.00%

19.00%

'

'

Sales Returns and Allowances, Goods

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

After-Sales Services, After Warranty Period

24,732

346,653

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,100,000

3,690,000

'

'

Goodwill, Impairment Loss

0

2,083,586

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,080,000

3,000,000

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)

'

'

2,500

3,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Operating Segments

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prior Period Reclassification Adjustment

'

'

'

'

'

'

'

'

$1,284,837

$83,537

'

'

'

'

'

'

'

'

'

'

2_SUMMARY_OF_SIGNIFICANT_ACCOU3

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Restricted Cash and Cash Equivalents (USD $)	Dec. 31, 2013	Dec. 31, 2012
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Restricted cash, current	$2,458,758	$994,455
Performance guarantee -- noncurrent	135,926	36,592
Support of Performance Guarantee [Member]	'	'
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Restricted cash, current	1,160,000	620,000
Support of Bank Acceptance [Member]	'	'
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Restricted cash, current	1,290,000	370,000
Support of Letter of Credit [Member]	'	'
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Restricted cash, current	$8,000	$0

2_SUMMARY_OF_SIGNIFICANT_ACCOU4

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Cash and Cash Equivalents (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash and Cash Equivalents [Line Items]	'	'	'
Cash and Cash Equivalents	$13,602,399	$18,336,163	$12,419,922
United States [Member]	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'
Cash and Cash Equivalents	251,461	82,479	'
China [Member]	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'
Cash and Cash Equivalents	11,326,282	15,311,830	'
Germany [Member]	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'
Cash and Cash Equivalents	$2,024,656	$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	12 Months Ended
	Dec. 31, 2013
Building [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and Equipment, Useful Life	'20 years
Vehicles [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and Equipment, Useful Life	'5 years
Office Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and Equipment, Useful Life	'5 years
Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and Equipment, Useful Life	'5-10 years

2_SUMMARY_OF_SIGNIFICANT_ACCOU6

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Product Warranty Liability (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Product Warranty Liability [Abstract]	'	'
Beginning balance	$517,076	$515,812
Provisions	331,989	377,583
Actual costs incurred	-376,507	-377,583
Exchange rate	0	1,264
Ending balance in current liabilities (Note 13)	$472,558	$517,076

2_SUMMARY_OF_SIGNIFICANT_ACCOU7

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Foreign Exchange Rate (USD $)	12 Months Ended
	Dec. 31, 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	$6.21	$6.31
Balance Sheet Date Exchange Rate	6.0969	6.2855
Foreign Exchange, EUR - USD [Member]	'	'
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Foreign Exchange Rate [Line Items]	'	'
Average Exchange Rate	$0.75	$0.78
Balance Sheet Date Exchange Rate	0.7263	0.7777

2_SUMMARY_OF_SIGNIFICANT_ACCOU8

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Segment Reporting Information, by Segment (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]	'	'
Revenue from unaffiliated customers:	$44,709,526	$47,850,292
Operating loss:	-39,603,338	-29,989,323
Net loss:	-40,522,748	-29,217,082
Depreciation and amortization:	2,182,640	1,892,084
Total assets:	129,453,735	156,470,287
Plate Heating, Meters and Related [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenue from unaffiliated customers:	38,882,321	42,074,895
Operating loss:	-35,186,493	-21,479,856
Net loss:	-36,044,506	-22,379,983
Depreciation and amortization:	1,537,002	1,591,210
Total assets:	127,649,910	152,830,853
Heat Pumps [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenue from unaffiliated customers:	5,959,011	5,797,898
Operating loss:	-2,886,815	-6,435,921
Net loss:	-2,095,207	-5,715,209
Depreciation and amortization:	511,846	300,875
Total assets:	13,674,622	14,340,054
Inter-Segment Elimination [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenue from unaffiliated customers:	-131,806	-22,501
Operating loss:	1,055	0
Net loss:	1,055	0
Total assets:	-16,153,739	-14,732,187
Corporate Segment [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Operating loss:	-1,531,085	-2,073,546
Net loss:	-2,384,090	-1,121,889
Depreciation and amortization:	133,792	0
Total assets:	$4,282,942	$4,031,567

3_INVENTORIES_Details_Schedule

3. INVENTORIES (Details) - Schedule of Inventories (USD $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Inventories [Abstract]	'	'
Raw materials	$48,258,773	$38,829,405
Work in process	6,822,102	9,831,235
Finished goods	12,639,202	15,070,801
Total	67,720,077	63,731,441
Inventory allowance	-11,395,714	-5,433,879
Inventories, net	$56,324,363	$58,297,562

4_NOTES_RECEIVABLE_BANK_ACCEPT1

4. NOTES RECEIVABLE - BANK ACCEPTANCES (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
4. NOTES RECEIVABLE - BANK ACCEPTANCES (Details) [Line Items]	'
Commercial Notes Receivable, Maturity Description	'less than six months
Contingent Liability for Notes Endorsed [Member]	'
4. NOTES RECEIVABLE - BANK ACCEPTANCES (Details) [Line Items]	'
Other Commitment	1.37

5_PROPERTY_AND_EQUIPMENT_NET_D

5. PROPERTY AND EQUIPMENT, NET (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation	$1,482,500	$1,275,000

5_PROPERTY_AND_EQUIPMENT_NET_D1

5. PROPERTY AND EQUIPMENT, NET (Details) - Schedule of Property, Plant and Equipment (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Property & equipment, gross	$15,644,685	$15,049,025
Less: accumulated depreciation	-5,459,525	-4,101,545
Property & equipment, net	10,185,160	10,947,480
Building [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property & equipment, gross	4,980,184	4,830,751
Machinery and Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property & equipment, gross	8,599,701	8,160,111
Office Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property & equipment, gross	1,124,176	1,120,799
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property & equipment, gross	$940,624	$937,364

6_OTHER_RECEIVABLES_PREPAYMENT2

6. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Details)	12 Months Ended						12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 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 Affiliate	'	'	$3,630,000	22,130,000	'	'	'	'
Advances to Third Parties	$10,059,572	$4,813,659	'	'	$6,430,000	39,200,000	'	'
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 $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Receivables, Prepayments and Deposits [Abstract]	'	'
Advance to third parties	$10,059,572	$4,813,659
Deposit for public bids of sales contracts	758,465	1,397,375
Prepayment for freight, related, insurance, advertisement and consulting expenses	73,773	332,415
Other deposits	53,863	93,816
Advance to employees	926,441	729,422
Others	680,588	376,738
Total	12,552,702	7,743,425
Less: bad debt allowance	-9,908,180	-1,276,145
Other receivables (net), prepayments & deposits	$2,644,522	$6,467,280

7_INTANGIBLE_ASSETS_Details

7. INTANGIBLE ASSETS (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2009	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2005	Dec. 31, 2005
	USD ($)	USD ($)	Siping Beifang Heat Exchanger Manufacture Co., Ltd. ("Siping Beifang") [Member]	SmartHeat Energy Equipment Co., Ltd. [Member]	Land Use Rights [Member]	Land Use Rights [Member]	Land Use Rights [Member]
			Land Use Rights [Member]	Land Use Rights [Member]		USD ($)	CNY
			USD ($)	USD ($)
7. INTANGIBLE ASSETS (Details) [Line Items]	'	'	'	'	'	'	'
Payments to Acquire Intangible Assets	$79,169	$81,854	$3,100,000	$10,100,000	'	$440,000	3,549,682
Finite-Lived Intangible Asset, Useful Life	'	'	'	'	'50 years	'	'
Amortization of Intangible Assets	566,300	452,300	'	'	'	'	'
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	491,515	'	'	'	'	'	'
Finite-Lived Intangible Assets, Amortization Expense, Year Two	460,940	'	'	'	'	'	'
Finite-Lived Intangible Assets, Amortization Expense, Year Three	445,847	'	'	'	'	'	'
Finite-Lived Intangible Assets, Amortization Expense, Year Four	438,158	'	'	'	'	'	'
Finite-Lived Intangible Assets, Amortization Expense, Year Five	386,002	'	'	'	'	'	'
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	$12,368,273	'	'	'	'	'	'

7_INTANGIBLE_ASSETS_Details_Sc

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

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 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

$17,389,287

$16,798,213

$15,167,552

$14,712,441

$911,423

$884,076

$214,841

$208,395

$116,873

$113,366

$680,049

$590,344

$298,549

$289,591

'

'

'

'

'

'

'

Less: accumulated amortization

-2,503,664

-1,877,610

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Intangible assets, net

$14,885,623

$14,920,603

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8_CONSTRUCTION_IN_PROGRESS_Det

8. CONSTRUCTION IN PROGRESS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]	'	'
Construction in Progress, Gross	$1,340,905	$1,298,841
Payments for Construction in Process	1,851	771,370
Parent [Member]	'	'
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]	'	'
Construction in Progress, Gross	1,340,000	'
SmartHeat Energy Equipment Co., Ltd. [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	36,000	'
SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]	'	'
8. CONSTRUCTION IN PROGRESS (Details) [Line Items]	'	'
Construction in Progress, Gross	$830,000	'

9_LONG_TERM_INVESTMENT_Details

9. LONG TERM INVESTMENT (Details)	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2009
	Equity Interest Purchase Agreement [Member]	Equity Interest Purchase Agreement [Member]	Equity Interest Purchase Agreement [Member]	Urumchi XinRui Technology LLC [Member]	Urumchi XinRui Technology LLC [Member]	Urumchi XinRui Technology LLC [Member]	Hohhot Ruicheng Technology Co., Ltd. [Member]	Hohhot Ruicheng Technology Co., Ltd. [Member]
	Urumchi XinRui Technology LLC [Member]	Hohhot Ruicheng Technology Co., Ltd. [Member]	Hohhot Ruicheng Technology Co., Ltd. [Member]	USD ($)	USD ($)	CNY	USD ($)	USD ($)
	USD ($)		USD ($)
9. LONG TERM INVESTMENT (Details) [Line Items]	'	'	'	'	'	'	'	'
Payments to Acquire Interest in Joint Venture (in Dollars)	'	'	'	'	$722,700	4,600,000	$771,600	$771,600
Equity Method Investment, Ownership Percentage	27.60%	30.60%	30.60%	'	46.00%	46.00%	51.00%	51.00%
Income (Loss) from Equity Method Investments (in Dollars)	'	'	'	153,237	'	'	'	'
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	40.00%	'	40.00%	'	'	'	'	'
Equity Method Investments (in Dollars)	$612,808	'	$321,997	'	'	'	'	'

9_LONG_TERM_INVESTMENT_Details1

9. LONG TERM INVESTMENT (Details) - Schedule of Condensed Financial Statements (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]	'	'
Net Revenue	$44,709,526	$47,850,292
Gross Profit	4,308,146	15,369,021
Operating expenses	43,911,483	45,358,344
Income from operations	39,603,338	29,989,323
Non-operating income	1,289,971	-1,236,968
Income tax expense	-50,657	493,624
Net Income	-319,904	-28,897
Urumchi XinRui Technology LLC [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net Revenue	1,216,983	'
Cost of Revenue	-593,476	'
Gross Profit	623,507	'
Operating expenses	149,276	'
Income from operations	474,231	'
Non-operating income	-22,549	'
Income tax expense	-118,559	'
Net Income	$333,123	'

10_MAJOR_CUSTOMERS_AND_VENDORS1

10. MAJOR CUSTOMERS AND VENDORS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]	'	'
10. MAJOR CUSTOMERS AND VENDORS (Details) [Line Items]	'	'
Concentration Risk, Customer	'One customer	'no customer accounted for over 10% of the Company's total sales
Concentration Risk, Percentage	10.00%	'
Accounts Receivable, Net	$1,286,257	'
Supplier Concentration Risk [Member] | Cost of Goods, Total [Member]	'	'
10. MAJOR CUSTOMERS AND VENDORS (Details) [Line Items]	'	'
Concentration Risk, Supplier	'no vendors accounted for over 10% of the Company's total purchases	'no vendors accounted for over 10% of the Company's total purchases

11_TAXES_RECEIVABLE_Details_Sc

11. TAXES RECEIVABLE (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable (USD $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Accounts, Notes, Loans and Financing Receivable [Abstract]	'	'
Income	$180,764	'
Value-added	787,293	'
Other	21,578	'
Total	$989,635	$0

12_TAXES_PAYABLE_Details_Sched

12. TAXES PAYABLE (Details) - Schedule of Taxes Payable (USD $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Taxes Payable [Abstract]	'	'
Income	$516	$505,643
Value-added	160,118	101,195
Other	36,444	162,329
Total	$197,078	$769,167

13_ACCRUED_LIABILITIES_AND_OTH2

13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) [Line Items]	'	'
Accounts Payable, Other, Current	$322,295	$312,624
Subsidy Against Land Use Right [Member]	'	'
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) [Line Items]	'	'
Accounts Payable, Other, Current	4,630,000	'
Reimbursed Expenses [Member]	'	'
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) [Line Items]	'	'
Accounts Payable, Other, Current	213,149	'
Market Research [Member]	'	'
13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) [Line Items]	'	'
Accounts Payable, Other, Current	$25,000	'

13_ACCRUED_LIABILITIES_AND_OTH3

13. ACCRUED LIABILITIES AND OTHER PAYABLES (Details) - Schedule of Accrued Liabilities and Other Payables (USD $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Accrued Liabilities and Other Payables [Abstract]	'	'
Advance from third parties	$3,378,167	$68,068
Payable to Siping Beifang	2,306,184	1,947,808
Payable for equipment purchase	322,295	312,624
Payable to employees	0	219,977
Refund of land use right purchased	4,627,270	0
Others	1,738,241	1,248,877
Warranty reserve (See Note 2)	472,558	517,076
Accrued expenses	1,382,051	691,697
Total	$14,226,766	$5,006,127

14_NOTES_PAYABLE_BANK_ACCEPTAN1

14. NOTES PAYABLE - BANK ACCEPTANCES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
14. NOTES PAYABLE - BANK ACCEPTANCES (Details) [Line Items]	'	'
Restricted Cash and Cash Equivalents, Current	$2,458,758	$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	$1,300,000	$370,000

15_LOANS_PAYABLE_Details

15. LOANS PAYABLE (Details)

12 Months Ended

0 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Mar. 26, 2014

Mar. 26, 2014

Mar. 27, 2014

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

USD ($)

USD ($)

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Financial Guarantee [Member]

Financial Guarantee [Member]

Financial Guarantee [Member]

Financial Guarantee [Member]

Financial Guarantee [Member]

Financial Guarantee [Member]

Stock Issued for Cancellation of Debt [Member]

China Construction Bank [Member]

China Construction Bank [Member]

Stock Issued as Settlement of Accounts Payable [Member]

Line of Credit, Second Amendment Agreement [Member]

Extension Fee [Member]

Amendment Fee [Member]

Northtech [Member]

Northtech [Member]

Extension Fee [Member]

USD ($)

Loans Entered into from February 20, 2012 to August 16, 2013 [Member]

Loans Entered into from February 20, 2012 to August 16, 2013 [Member]

Loans Entered into from September 18, 2013 to September 12, 2014 [Member]

Loans Entered into from September 18, 2013 to September 12, 2014 [Member]

Loans Entered into from January 12, 2012 to January 11, 2013 [Member]

Loans Entered into from January 12, 2012 to January 11, 2013 [Member]

Northtech [Member]

USD ($)

CNY

USD ($)

Northtech [Member]

Northtech [Member]

Northtech [Member]

USD ($)

USD ($)

Northtech [Member]

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

USD ($)

USD ($)

15. LOANS PAYABLE (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Guarantor Obligations, Current Carrying Value

'

'

'

'

'

$7,320,000

46,000,000

$7,050,000

44,000,000

$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 PRC and 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

'

'

'

'

'

'

'

'

'

'

'

'

6.46%

6.46%

'

'

'

'

10.00%

'

Debt Instrument, Maturity Date

'

'

'

'

'

'

'

'

'

'

'

'

29-Nov-15

29-Nov-15

'

'

'

'

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, Payment Terms

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'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

'

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 delivered to Northtech 100,000 restricted shares of the Company's common stock as an Amendment Fee (see Note 19), 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 from 35% 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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,396,378

83,537

Line of Credit Facility, Collateral

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'secured by 55% of the equity interest in each of HEAT PHE Inc. and HEAT HP Inc., and the Company's option to repay the note by issuance of the Company's shares

Amortization of Financing Costs

31,315

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

73,589

31,315

'

'

Debt Instrument, Fee Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

60,000

'

'

Unamortized Debt Issuance Expense

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

24,194

28,685

'

'

Accrued Professional Fees, Current

'

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Other (in Shares)

'

'

200,000

200,000

'

'

'

'

'

'

'

'

'

'

200,000

'

'

'

'

'

Share Price (in Dollars per share)

'

'

'

'

$0.13

'

'

'

'

'

'

'

'

'

$0.60

'

'

'

'

'

Gains (Losses) on Restructuring of Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000

'

'

'

'

'

Debt Instrument, Fee

'

'

'extension fee of 4%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

'

'

'

'

$2,132,231

13,000,000

'

'

'

'

'

'

15_LOANS_PAYABLE_Details_Sched

15. LOANS PAYABLE (Details) - Schedule of Short Term Loans (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Short-term Debt [Line Items]	'	'
Loans payable	$24,462,299	$26,155,437
Loan on February 17, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	7,954,817
Subsidiary obligated	'Taiyu	'
Loan on July 12, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	1,590,963
Subsidiary obligated	'Siping	'
Loan on August 23, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	1,590,963
Subsidiary obligated	'Taiyu	'
Loan on September 7, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	1,431,867
Subsidiary obligated	'Taiyu	'
Loan on September 13, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	1,272,771
Subsidiary obligated	'Taiyu	'
Loan on August 21, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	4,772,890
Subsidiary obligated	'Taiyu	'
Loan on September 13, 2012 #2 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	1,527,325
Subsidiary obligated	'Taiyu	'
Loan on June 26, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	2,188,684	2,354,626
Subsidiary obligated	'Taiyu	'
Loan on November 30, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	1,640,178	1,590,963
Subsidiary obligated	'Siping	'
Loan on December 12, 2011 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	2,068,252
Subsidiary obligated	'Taiyu	'
March 11, 2013 Loan [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	6,560,711	0
Subsidiary obligated	'Taiyu	'
Loan on January 9, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	0
Subsidiary obligated	'Taiyu	'
Loan on May 21, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	1,640,178	0
Subsidiary obligated	'Taiyu	'
Loan on June 3, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	0	0
Subsidiary obligated	'Taiyu	'
Loan on August 29, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	820,089	0
Subsidiary obligated	'Siping	'
Loan on September 4, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	820,089	0
Subsidiary obligated	'Siping	'
Loan on August 8, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	4,920,533	0
Subsidiary obligated	'Taiyu	'
Loan on September 18, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	1,623,776	0
Subsidiary obligated	'Taiyu	'
Loan on October 11, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	1,623,776	0
Subsidiary obligated	'Taiyu	'
Loan on July 10, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loans payable	$2,624,285	$0
Subsidiary obligated	'Taiyu	'

15_LOANS_PAYABLE_Details_Sched1

15. LOANS PAYABLE (Details) - Schedule of Short Term Loans (Parentheticals) (CNY)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Loan on February 17, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	50,000,000
Loan, entered into on	'	17-Feb-12
Loan, interest at	'	7.87%
Loan, maturity on	'	16-Jan-13
Loan on July 12, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	10,000,000
Loan, entered into on	'	12-Jul-12
Loan, interest at	'	7.87%
Loan, maturity on	'	11-Jul-13
Loan on August 23, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	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
Loan on September 7, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	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
Loan on September 13, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	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
Loan on August 21, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	30,000,000
Loan, entered into on	'	21-Aug-12
Loan, interest at	'	6.60%
Loan, maturity on	'	20-Aug-13
Loan on September 13, 2012 #2 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	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
Loan on June 26, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	13,344,190	13,344,190
Loan, entered into on	26-Jun-12	26-Jun-12
Loan, interest at	6.16%	6.16%
Loan, maturity on	18-Jan-14	18-Jan-14
Loan on November 30, 2012 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	10,000,000	10,000,000
Loan, entered into on	30-Nov-12	30-Nov-12
Loan, interest at	7.87%	7.87%
Loan, maturity on	22-Nov-14	22-Nov-14
Loan on December 12, 2011 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	'	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	40,000,000	'
Loan, entered into on	11-Mar-13	'
Loan, interest at	6.60%	'
Loan, maturity on	10-Mar-14	'
Loan on January 9, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	8,550,000	'
Loan, entered into on	9-Jan-13	'
Loan, interest at	6.00%	'
Loan, maturity on	10-Dec-13	'
Loan on May 21, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	10,000,000	'
Loan, entered into on	21-May-13	'
Loan, interest at	6.60%	'
Loan, maturity on	20-May-14	'
Loan on June 3, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	10,570,234	'
Loan, entered into on	3-Jun-13	'
Loan, interest at	6.16%	'
Loan, maturity on	30-Dec-13	'
Loan on August 29, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	5,000,000	'
Loan, entered into on	29-Aug-13	'
Loan, interest at	7.20%	'
Loan, maturity on	29-Aug-14	'
Loan on September 4, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	5,000,000	'
Loan, entered into on	4-Sep-13	'
Loan, interest at	7.20%	'
Loan, maturity on	4-Sep-14	'
Loan on August 8, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	30,000,000	'
Loan, entered into on	8-Aug-13	'
Loan, interest at	6.90%	'
Loan, maturity on	7-Aug-14	'
Loan on September 18, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	9,900,000	'
Loan, entered into on	18-Sep-13	'
Loan, interest at	6.00%	'
Loan, maturity on	17-Sep-14	'
Loan on October 11, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	9,900,000	'
Loan, entered into on	11-Oct-13	'
Loan, interest at	6.00%	'
Loan, maturity on	10-Oct-14	'
Loan on July 10, 2013 [Member]	'	'
Short-term Debt [Line Items]	'	'
Loan	16,000,000	'
Loan, entered into on	10-Jul-13	'
Loan, interest at	6.00%	'
Loan, maturity on	9-Jan-14	'

16_DEFERRED_TAX_ASSET_LIABILIT2

16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability (USD $)	Dec. 31, 2013	Dec. 31, 2012
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]	'	'
Less: valuation allowance	($12,610,076)	($6,106,691)
Deferred tax assets, net	0	0
Deferred tax liability - noncurrent (depreciation of fixed assets)	-17,177	-93,054
Bad Debt Allowance [Member]	'	'
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]	'	'
Deferred tax asset - current	7,715,041	5,147,303
Inventory Provision [Member]	'	'
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]	'	'
Deferred tax asset - current	2,321,878	959,388
Other Receivable Allowance [Member]	'	'
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]	'	'
Deferred tax asset - current	2,099,125	0
Advance to Supplier Allowance [Member]	'	'
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]	'	'
Deferred tax asset - current	398,224	0
Warranty Reserve [Member]	'	'
16. DEFERRED TAX ASSET (LIABILITY) (Details) - Schedule of Deferred Tax Liability [Line Items]	'	'
Deferred tax asset - current	$75,808	$0

17_INCOME_TAXES_Details

17. INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
17. INCOME TAXES (Details) [Line Items]	'	'
Operating Loss Carryforwards, Expiration, Years	'20 years	'
Operating Loss Carryforwards	$7,250,000	'
Foreign Income Tax Rate	25.00%	'
Income (Loss) from Continuing Operations before Income Taxes, Foreign	38,360,000	27,950,000
Undistributed Earnings of Foreign Subsidiaries	940,000	'
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Domestic Subsidiaries	$94,500	'
Foreign Tax Authority [Member] | SmartHeat Taiyu (Shenyang) Energy Technology Co., Ltd. [Member]	'	'
17. INCOME TAXES (Details) [Line Items]	'	'
Foreign Income Tax Rate	'	15.00%
Foreign Tax Authority [Member] | SanDeke Co., Ltd. [Member]	'	'
17. INCOME TAXES (Details) [Line Items]	'	'
Foreign Income Tax Rate	24.00%	13.00%
Foreign Tax Authority [Member] | SmartHeat Deutschland GmbH (SmartHeat Germany) [Member]	'	'
17. INCOME TAXES (Details) [Line Items]	'	'
Foreign Income Tax Rate	15.00%	'

17_INCOME_TAXES_Details_Schedu

17. INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Effective Income Tax Rate Reconciliation [Abstract]	'	'
U.S. statutory tax (benefit) rates	-34.00%	-34.00%
Tax rate difference	8.40%	8.60%
Effect of tax holiday	5.20%	6.50%
Permanent difference b goodwill impairment	0.00%	1.10%
Valuation allowance	20.30%	19.50%
Tax benefit per financial statements	-0.10%	1.70%

17_INCOME_TAXES_Details_Schedu1

17. INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Components of Income Tax Expense [Abstract]	'	'
Income tax expense - current	$26,612	$590,136
Income tax benefit - deferred	-77,269	-96,512
Total income tax (benefit) expense	($50,657)	$493,624

18_STATUTORY_RESERVES_AND_REST1

18. STATUTORY RESERVES AND RESTRICTED NET ASSETS (Details)	12 Months Ended
	Dec. 31, 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)

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Dec. 31, 2008

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

USD ($)

USD ($)

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Restricted Stock [Member]

Xudong Wang, VP of Strategy and Development [Member]

Principle [Member]

Accrued Interest [Member]

Xudong Wang, VP of Strategy and Development [Member]

Restructuring Agreement with Consulting Firm [Member]

Stock Issued as Settlement of Accounts Payable [Member]

Amendment Fee [Member]

Equity Interest Purchase Agreement [Member]

Equity Interest Purchase Agreement [Member]

Northtech [Member]

Director [Member]

Director [Member]

Director [Member]

Director [Member]

Director [Member]

Officer [Member]

Officer [Member]

Officer [Member]

USD ($)

USD ($)

Employee Agreement [Member]

Stock Issued as Repayment of Note Payable [Member]

Xudong Wang, VP of Strategy and Development [Member]

Xudong Wang, VP of Strategy and Development [Member]

USD ($)

USD ($)

USD ($)

Northtech [Member]

USD ($)

CNY

USD ($)

USD ($)

President [Member]

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Directors

'

'

'

'

'

1

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

1,000

'

'

5,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercise Price of Options (in Dollars per share)

'

'

'

'

'

'

$46

'

'

$118.50

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation by Share-based Payment Award, Options, Term of Options

'

'

'

'

'

'

'5 years

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'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

'

'

'vesting over two years as follows: 2,500 shares vested on June 30, 2011, and 2,500 shares vested on June 29, 2012

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'3 years

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares

'

'

'

334

333

333

'

2,500

2,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

15.00%

'

'

74.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

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, Options, Nonvested Options Forfeited, Number of Shares

'

'

'

'

'

667

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'Upon his retirement as director, any vested portion of the grant remained exercisable for 90 days following retirement under the terms of the option grant

'

'

'

'

'

'

'The shares are restricted from being sold or transferred to more than 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.

'

'

'

'

'

'

'

'

'

'

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

'

'

1,000

'

'

333

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation by Share-based Payment Award, Options, Grants in Period, Fair Value (in Dollars)

'

'

'

'

'

'

'

'

'

$367,107

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

'

'

'

Allocated Share-based Compensation Expense (in Dollars)

'

'

'

'

'

'

'

'

'

'

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

'

'

'

$0.05

'

'

'

'

'

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

'

15,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,000

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

'

'

100,000

77,625

'

'

'

'

'

100,000

100,000

100,000

'

Proceeds from Issuance of Common Stock (in Dollars)

'

'

'

'

'

'

'

'

'

'

'

'

5,000

'

'

'

'

'

'

'

'

'

'

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

60,000

'

'

'

'

'

'

'

'

'

'

'

5,000

32,603

'

'

'

'

'

60,000

30,000

'

'

Debt Instrument, Face Amount (in Dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

77,625

'

'

'

'

'

'

Loans Payable, Current (in Dollars)

24,462,299

26,155,437

'

'

'

'

'

'

'

'

'

'

'

'

75,000

2,625

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

44,945

'

20,000

'

'

'

'

Share Price (in Dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.42

'

'

'

'

$0.60

'

$0.30

'

'

Accounts Payable, Other (in Dollars)

'

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Other

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000

'

'

'

'

Line of Credit Facility, Interest Rate During Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40.00%

40.00%

'

Equity Method Investment, Net Sales Proceeds

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$801,000

5,000,000

'

19_STOCKHOLDERS_EQUITY_Details1

19. STOCKHOLDERS' EQUITY (Details) - Schedule of Stock Option Activity (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Number of Shares [Member]	Number of Shares [Member]	Average Exercise Price Per Share [Member]	Average Exercise Price Per Share [Member]	Weighted Average Remaining Contractual Term [Member]	Weighted Average Remaining Contractual Term [Member]	Weighted Average Remaining Contractual Term [Member]
19. STOCKHOLDERS' EQUITY (Details) - Schedule of Stock Option Activity [Line Items]	'	'	'	'	'	'	'
Options Outstanding	3,500	6,000	'	'	'	'	'
Options Outstanding	'	'	$97.80	$106.40	'	'	'
Options Outstanding	'	'	'	'	'1 year 124 days	'1 year 237 days	'2 years 302 days
Options Exercisable	3,500	3,500	'	'	'	'	'
Options Exercisable	'	'	$97.80	$97.80	'	'	'
Options Exercisable	'	'	'	'	'1 year 124 days	'1 year 237 days	'2 years 237 days
Options Granted	0	0	'	'	'	'	'
Options Granted	'	'	$0	$0	'	'	'
Options Exercised	0	0	'	'	'	'	'
Options Exercised	'	'	$0	$0	'	'	'
Options Forfeited	1,000	2,500	'	'	'	'	'
Options Forfeited	'	'	$46	$118.50	'	'	'
Options Outstanding	2,500	3,500	'	'	'	'	'
Options Outstanding	'	'	$118.50	$97.80	'	'	'
Options Outstanding	'	'	'	'	'1 year 124 days	'1 year 237 days	'2 years 302 days
Options Exercisable	2,500	3,500	'	'	'	'	'
Options Exercisable	'	'	$118.50	$97.80	'	'	'
Options Exercisable	'	'	'	'	'1 year 124 days	'1 year 237 days	'2 years 237 days

20_OTHER_INCOME_Details

20. OTHER INCOME (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	$1,314,945	($2,643,786)
Selling of Raw Material [Member]	'	'
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	810,653	582,200
Government Subsidy [Member]	'	'
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	457,717	'
Other Non-Operating Income [Member]	'	'
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	245,119	'
After-Sales Services [Member]	'	'
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	198,544	186,730
Technical Services [Member]	'	'
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	'	450,700
Gain on Settlement of Debts [Member]	'	'
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	'	813,245
Insurance Compensation [Member]	'	'
20. OTHER INCOME (Details) [Line Items]	'	'
Other Nonoperating Income (Expense)	'	$496,260

21_COMMITMENTS_Details

21. COMMITMENTS (Details) (USD $)

12 Months Ended

3 Months Ended

0 Months Ended

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Mar. 26, 2014

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2010

Subsequent Event [Member]

Subsequent Event [Member]

Restricted Stock [Member]

Employee Agreement [Member]

Employee Agreement [Member]

Employee Agreement [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]

Restructuring Agreement with Consulting Firm [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]

SmartHeat (China) Investment Co., Ltd. [Member]

SmartHeat (China) Investment Co., Ltd. [Member]

Employee Agreement [Member]

Employee Agreement [Member]

President [Member]

President [Member]

President [Member]

Monthly Payment [Member]

Monthly Payment [Member]

Final Payment Due Upon Completion [Member]

Service Fee [Member]

Termination Fee [Member]

Extension of Payment Agreement [Member]

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

Stock Issued to Affiliate of Nimbus [Member]

President [Member]

President [Member]

Quarterly Compensation [Member]

Quarterly Compensation [Member]

Extension of Payment Agreement [Member]

Extension of Payment Agreement [Member]

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

Quarterly Compensation [Member]

21. COMMITMENTS (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other Commitments, Description

'

'

'

'

'

'

'

'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

'

'

'

'

'

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

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

'

'

'

'

Officers' Compensation

'

'

$25,000

'

'

$25,000

$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

$0.05

'

'

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

'

'

'

'

'The shares are restricted from being sold or transferred to more than 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.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Description of Lessee Leasing Arrangements, Operating Leases

'The Company leased offices for its sales representative in several different cities under various one-year, non-cancellable and renewable operating lease agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Operating Leases, Rent Expense

425,400

766,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Registered Capital

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70,000,000

Contributed Capital

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,000,000

Contractual Obligation

'

'

'

'

'

'

'

'

30,000

70,000

600,000

'

300,000

'

'

'

'

40,000,000

'

Payments for Deposits

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000

'

'

Payments for Advance to Affiliate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000

'

'

Contractual Obligation, Payment Term

'

'

'

'

'

'

'

'

'

'

'

'first day of each month for 10 months through November 2013

'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

'

'

'

'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

'

'

Proceeds from Issuance or Sale of Equity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$15,000

'

'

Restricted Stock, Term of Awards

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'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

'

'

Stock Issued During Period, Shares, Other (in Shares)

'

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

300,000

'

'

'

22_CONTINGENCIES_Details

22. CONTINGENCIES (Details)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
	CNY	USD ($)	CNY
Loss Contingency [Abstract]	'	'	'
Guaranty Liabilities	0	$3,180,000	20,000,000

23_CONDENSED_FINANCIAL_INFORMA2

23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT (Details) - CONDENSED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ASSETS	'	'	'
Cash and equivalents	$13,602,399	$18,336,163	$12,419,922
TOTAL ASSETS	129,453,735	156,470,287	'
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'	'
Accrued liabilities and other payables	1,382,051	691,697	'
STOCKHOLDERS' EQUITY:	'	'	'
Common stock	6,133	5,733	'
Statutory reserve	5,389,057	5,396,014	'
Other comprehensive income	8,991,269	11,273,497	'
Retained earnings	-51,991,839	-11,771,349	'
Total stockholders' equity	44,295,886	108,511,454	136,951,327
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	129,453,735	156,470,287	'
Parent Company [Member]	'	'	'
ASSETS	'	'	'
Cash and equivalents	251,461	82,479	'
Investment in subsidiaries	43,777,097	107,327,917	'
Other current assets	3,830,224	3,083,928	'
TOTAL ASSETS	47,858,782	110,494,324	'
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'	'
Accrued liabilities and other payables	3,562,896	1,982,870	'
STOCKHOLDERS' EQUITY:	'	'	'
Common stock	6,133	5,733	'
Additional paid-in capital	81,901,266	103,607,559	'
Statutory reserve	5,389,056	5,396,014	'
Other comprehensive income	8,991,270	11,273,497	'
Retained earnings	-51,991,839	-11,771,349	'
Total stockholders' equity	44,295,886	108,511,454	'
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$47,858,782	$110,494,324	'

23_CONDENSED_FINANCIAL_INFORMA3

23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT (Details) - CONDENSED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating expenses	'	'
General and administrative expenses	$10,400,323	$12,345,739
Loss from operations	-39,603,338	-29,989,323
Non-operating income (expenses)	1,314,945	2,643,786
Total non-operating loss	1,314,945	-2,643,786
Loss before income tax	-40,893,309	-28,752,355
Income tax	-50,657	493,624
Net loss	-40,522,748	-29,217,082
Parent Company [Member]	'	'
Operating expenses	'	'
General and administrative expenses	1,531,085	2,073,546
Loss from operations	-1,531,085	-2,073,546
Non-operating income (expenses)	-1,006,242	809,246
Equity loss in subsidiaries	-37,985,421	-27,952,782
Total non-operating loss	-38,991,663	-27,143,536
Loss before income tax	-40,522,748	-29,217,082
Income tax	0	0
Net loss	($40,522,748)	($29,217,082)

23_CONDENSED_FINANCIAL_INFORMA4

23. CONDENSED FINANCIAL INFORMATION OF U.S. PARENT (Details) - CONDENSED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($40,522,748)	($29,217,082)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Stock-based compensation	0	75,000
Shares issued for loan consenting fee	30,000	0
Amortization of loan amendment fee paid by shares	31,315	0
Net cash (used in) provided by operating activities	-4,545,268	-5,443,788
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Investment in subsidiaries	0	-722,750
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Credit line payable	1,312,841	1,284,837
Net cash provided by financing activities	949,832	13,437,773
NET INCREASE (DECREASE) IN CASH & EQUIVALENTS	-4,733,764	5,916,241
Parent Company [Member]	'	'
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	-40,522,748	-29,217,082
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Stock-based compensation	0	37,919
Stock issued for consulting service	0	75,000
Shares issued for loan consenting fee	30,000	0
Loss (Gain) on settlement of debt	20,000	-813,245
Amortization of loan origination and extension fee	102,477	0
Amortization of loan amendment fee paid by shares	31,315	0
Equity loss in subsidiaries	37,985,421	27,952,782
Loss on sale of equity interest	842,491	0
Increase in current assets	0	880,750
Increase in current liabilities	367,185	2,001,959
Net cash (used in) provided by operating activities	-1,143,858	918,083
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Investment in subsidiaries	0	-2,422,800
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Credit line payable	1,312,841	1,284,837
Proceeds from issuance of common stock	0	20,000
Net cash provided by financing activities	1,312,841	1,304,837
NET INCREASE (DECREASE) IN CASH & EQUIVALENTS	168,982	-199,880
CASH & EQUIVALENTS, BEGINNING OF YEAR	82,479	282,359
CASH & EQUIVALENTS, END OF YEAR	$251,461	$82,479

24_SUBSEQUENT_EVENTS_Details

24. SUBSEQUENT EVENTS (Details) (USD $)	0 Months Ended	12 Months Ended	0 Months Ended
	Mar. 27, 2014	Dec. 31, 2012	Mar. 27, 2014	Mar. 27, 2014	Mar. 27, 2014	Mar. 27, 2014	Mar. 26, 2014	Mar. 26, 2014	Mar. 27, 2014
			Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
			President [Member]	Corporate Secretary [Member]	Director 2 [Member]	Director [Member]	Extension Fee [Member]
							Northtech [Member]
24. SUBSEQUENT EVENTS (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Debt Instrument, Fee	'	'	'	'	'	'	'extension fee of 4%	'	'
Stock Issued During Period, Shares, Other	'	'	'	'	'	'	200,000	200,000	'
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures	'	'	100,000	50,000	50,000	50,000	'	'	'
Share Price (in Dollars per share)	'	'	'	'	'	'	'	'	$0.13
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures (in Dollars)	$32,500	$37,680	'	'	'	'	'	'	'