Neulion (NEUL) Inactive 10-Q7 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013	Nov. 05, 2013
Document and Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Entity Registrant Name	'NEULION, INC.	'
Entity Central Index Key	'0001387713	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	168,996,694
Trading Symbol	'nln	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current	'	'
Cash and cash equivalents	$21,293,816	$11,108,107
Accounts receivable, net of allowance for doubtful accounts of $118,358 and $85,882	3,789,115	4,193,949
Other receivables	282,738	348,891
Inventory	356,729	416,541
Prepaid expenses and deposits	1,375,192	1,185,051
Due from related parties	271,439	899,967
Total current assets	27,369,029	18,152,506
Property, plant and equipment, net	3,446,623	3,446,648
Intangible assets, net	2,067,975	4,015,301
Goodwill	11,327,626	11,327,626
Other assets	98,326	161,913
Total assets	44,309,579	37,103,994
Current	'	'
Accounts payable	16,591,677	9,813,237
Accrued liabilities	5,528,629	4,766,668
Due to related parties	'	12,282
Deferred revenue	7,621,129	5,715,102
Convertible note, net of discount	'	320,560
Total current liabilities	29,741,435	20,627,849
Long-term deferred revenue	691,164	1,134,075
Other long-term liabilities	293,442	357,852
Deferred tax liability	1,169,422	911,978
Total liabilities	31,895,463	23,031,754
Redeemable preferred stock, net	'	'
Total redeemable preferred stock	14,917,252	14,894,683
Stockholders' equity	'	'
Common stock (par value: $0.01; authorized: 300,000,000; issued and outstanding: 168,321,684 and 164,207,147, respectively)	1,683,217	1,642,072
Additional paid-in capital	84,766,624	83,138,137
Promissory notes receivable	-209,250	-209,250
Accumulated deficit	-88,743,727	-85,393,402
Total stockholders' deficit	-2,503,136	-822,443
Total liabilities and stockholders' deficit	44,309,579	37,103,994
Class 3 Preference Shares [Member]	'	'
Redeemable preferred stock, net	'	'
Total redeemable preferred stock	10,000,000	10,000,000
Class 4 Preference Shares [Member]	'	'
Redeemable preferred stock, net	'	'
Total redeemable preferred stock	$4,917,252	$4,894,683

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts receivable, allowance for doubtful accounts	$118,358	$85,882
Redeemable preferred stock, net, par value per share	$0.01	$0.01
Redeemable preferred stock, net, shares authorized	50,000,000	50,000,000
Redeemable preferred stock, net, shares issued	28,089,083	28,089,083
Redeemable preferred stock, net, shares outstanding	28,089,083	28,089,083
Common stock, par value per share	$0.01	$0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	168,321,684	164,207,147
Common stock, shares outstanding	168,321,684	164,207,147
Class 3 Preference Shares [Member]	'	'
Redeemable preferred stock, net, par value per share	$0.01	$0.01
Redeemable preferred stock, net, shares authorized	17,176,818	17,176,818
Redeemable preferred stock, net, shares issued	17,176,818	17,176,818
Redeemable preferred stock, net, shares outstanding	17,176,818	17,176,818
Class 4 Preference Shares [Member]	'	'
Redeemable preferred stock, net, par value per share	$0.01	$0.01
Redeemable preferred stock, net, shares authorized	10,912,265	10,912,265
Redeemable preferred stock, net, shares issued	10,912,265	10,912,265
Redeemable preferred stock, net, shares outstanding	10,912,265	10,912,265

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue	'	'	'	'
Services revenue	$9,867,846	$8,806,275	$32,299,003	$26,839,762
Equipment revenue	159,020	552,444	664,042	1,604,399
Revenue	10,026,866	9,358,719	32,963,045	28,444,161
Costs and Expenses	'	'	'	'
Cost of services revenue, exclusive of depreciation and amortization shown separately below	2,556,131	2,439,307	8,844,715	9,163,829
Cost of equipment revenue	91,296	452,475	438,515	1,309,394
Selling, general and administrative, including stock-based compensation	6,051,191	5,826,413	17,989,383	18,335,942
Research and development	1,887,379	1,609,622	5,460,126	4,969,934
Depreciation and amortization	990,083	1,144,043	2,987,272	3,564,861
Costs and expenses	11,576,080	11,471,860	35,720,011	37,343,960
Operating loss	-1,549,214	-2,113,141	-2,756,966	-8,899,799
Other income (expense)	'	'	'	'
Loss on foreign exchange	-42,744	-13,312	-89,949	-43,750
Interest, net	2,094	1,749	-4,351	5,826
Amortization of discount on convertible note	'	'	-233,769	'
Other income (expense)	-40,650	-11,563	-328,069	-37,924
Net and comprehensive loss before income taxes	-1,589,864	-2,124,704	-3,085,035	-8,937,723
Income taxes	-160,000	-62,000	-265,290	-279,000
Net and comprehensive loss	($1,749,864)	($2,186,704)	($3,350,325)	($9,216,723)
Net loss per weighted average number of shares outstanding - basic and diluted	($0.01)	$0.02	($0.02)	($0.07)
Weighted average number of shares of common stock outstanding - basic and diluted	167,842,903	142,423,319	165,698,517	141,159,175

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF EQUITY (USD $)	Total	Common stock [Member]	Additional paid-in capital [Member]	Promissory Notes [Member]	Accumulated deficit [Member]
Balance at Dec. 31, 2012	($822,443)	$1,642,072	$83,138,137	($209,250)	($85,393,402)
Balance, shares at Dec. 31, 2012	164,207,147	164,207,147	'	'	'
Accretion of issuance costs on Class 4 Preference Shares	22,569	'	22,569	'	'
Conversion of convertible note	568,322	28,416	539,906	'	'
Conversion of convertible note, shares	'	2,841,600	'	'	'
Exercise of broker warrants	1,680	80	1,600	'	'
Exercise of broker warrants, shares	'	8,000	'	'	'
Exercise of subscriber warrants	'	1,134	-1,134	'	'
Exercise of subscriber warrants, shares	'	113,468	'	'	'
Stock-based compensation:	'	'	'	'	'
Issuance of common stock under Directors' Compensation Plan	73,750	1,515	72,235	'	'
Issuance of common stock under Directors' Compensation Plan, shares	'	151,469	'	'	'
Issuance of unrestricted stock under 2012 Omnibus Securities and Incentive Plan	454,396	10,000	444,396	'	'
Issuance of unrestricted stock under 2012 Omnibus Securities and Incentive Plan, shares	'	1,000,000	'	'	'
Stock options, warrants and other compensation	594,053	'	594,053	'	'
Net loss	-3,350,325	'	'	'	-3,350,325
Balance at Sep. 30, 2013	($2,503,136)	$1,683,217	$84,766,624	($209,250)	($88,743,727)
Balance, shares at Sep. 30, 2013	168,321,684	168,321,684	'	'	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
OPERATING ACTIVITIES	'	'	'	'
Net loss	($1,749,864)	($2,186,704)	($3,350,325)	($9,216,723)
Adjustments to reconcile net loss to net cash used in operating activities	'	'	'	'
Depreciation and amortization	990,083	1,144,043	2,987,272	3,564,861
Amortization of discount on convertible note	'	'	233,769	'
Stock-based compensation	717,765	350,865	1,072,601	1,265,734
Income taxes	160,000	62,000	257,444	279,000
Changes in operating assets and liabilities	'	'	'	'
Accounts receivable	-987,453	-684,258	404,834	639,524
Inventory	-49,114	109,330	59,812	152,542
Prepaid expenses, deposits and other assets	-386,742	-129,452	-126,554	21,930
Other receivables	67,666	-123,102	66,153	-128,795
Due from related parties	474,003	255,230	628,528	-405,192
Accounts payable	10,064,504	6,778,547	6,778,448	5,062,273
Accrued liabilities	444,788	351,431	825,552	-296,497
Deferred revenue	2,814,583	1,838,064	1,463,116	8,011
Long-term liabilities	-20,450	-12,948	-64,410	-55,354
Due to related parties	-13,467	4,829	-12,282	1,752
Cash used in operating activities	12,526,302	7,757,875	11,223,958	893,066
INVESTING ACTIVITIES	'	'	'	'
Purchase of property, plant and equipment	-640,998	-422,483	-1,039,929	-830,718
Cash used in investing activities	-640,998	-422,483	-1,039,929	-830,718
FINANCING ACTIVITIES	'	'	'	'
Exercise of broker warrants	840	'	1,680	'
Convertible note	'	545,628	'	545,628
Private placement, net	'	4,299,932	'	4,299,932
Cash provided by financing activities	840	4,845,560	1,680	4,845,560
Net decrease in cash and cash equivalents during the period	11,886,144	12,180,952	10,185,709	4,907,908
Cash and cash equivalents, beginning of period	9,407,672	5,073,838	11,108,107	12,346,882
Cash and cash equivalents, end of period	$21,293,816	$17,254,790	$21,293,816	$17,254,790

Nature_of_Operations

Nature of Operations	9 Months Ended
Nature of Operations	Sep. 30, 2013
Nature of Operations [Abstract]	'
Nature of Operations	'
	1. Nature of Operations

	NeuLion, Inc. ("NeuLion" or the "Company") is a technology service provider that specializes in the distribution and monetization of live and on-demand digital video content to Internet-enabled devices. Through the Company's cloud-based end-to-end solution, the Company builds and manages interactive digital networks that enable the Company's customers to provide a destination for their subscribers to view and interact with their content. The Company was incorporated on January 14, 2000 under the Canada Business Corporations Act and was domesticated under Delaware law on November 30, 2010. The Company's common stock is listed on the Toronto Stock Exchange ("TSX") under the symbol NLN.

	The Company's core business and business model have evolved from NeuLion being a provider of professional information technology services and international programming to being a provider of customized, end-to-end, interactive video services for a wide range of professional and collegiate sports properties, cable networks and operators, content owners and distributors, and telecommunication companies. With a fundamental shift in the way media is now being consumed, technological advancements are affecting how, when and where consumers connect to content. NeuLion's technology empowers its customers to capitalize on the growing consumer demand for viewing video content on multiple types of Internet-enabled devices by enabling delivery to a range of equipment, including personal computers, laptops, mobile devices, gaming consoles, tablets, Internet-enabled TVs, third-party set top boxes ("STBs"), standard TV sets that have Internet-connected devices and other similar consumer accessories. The Company's platform offers an end-to-end service, which includes content management, subscriber management, digital rights management, billing services, app creation, content delivery and advertising solutions.

Basis_of_Presentation_and_Sign

Basis of Presentation and Significant Accounting Policies	9 Months Ended
Basis of Presentation and Significant Accounting Policies	Sep. 30, 2013
Basis of Presentation and Significant Accounting Policies [Abstract]	'
Basis of Presentation and Significant Accounting Policies	'
	2. Basis of Presentation and Significant Accounting Policies

	The Company's accounting policies are consistent with those presented in its annual consolidated financial statements as at December 31, 2012. These interim unaudited condensed consolidated financial statements do not include all footnote disclosures required by U.S. generally accepted accounting principles ("GAAP") for annual financial statements and therefore should be read in conjunction with the audited consolidated financial statements, including the notes thereto, for the year ended December 31, 2012 as they appear in the Company's Annual Report on Form 10-K.

	These financial statements were prepared in conformity with U.S. GAAP, which requires management to make certain estimates that affect the reported amounts in the interim unaudited condensed consolidated financial statements, and the disclosures made in the accompanying notes. Despite the Company's intention to establish accurate estimates and use reasonable assumptions, actual results may differ from these estimates. All significant intercompany transactions and accounts have been eliminated on consolidation.

	In the opinion of management, these interim unaudited condensed consolidated financial statements contain all of the adjustments of a normal and recurring nature necessary to present fairly the Company's financial position as at September 30, 2013 and December 31, 2012 and the results of operations and cash flows for the three and nine months ended September 30, 2013 and 2012. The results of operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the results to be expected for the entire year.

	Advertising

	Advertising costs are expensed as incurred and totaled $62,429 and $229,062 for the three and nine months ended September 30, 2013, respectively (three and nine months ended September 30, 2012 - $86,461 and $300,635, respectively), and are included in selling, general and administrative expenses on the condensed consolidated statements of operations and comprehensive loss.

Inventory

Inventory	9 Months Ended
Inventory	Sep. 30, 2013
Inventory [Abstract]	'
Inventory	'
	3. Inventory

	Inventory consists of the following:

		September 30,		December 31,
		2013		2012
		$		$

	Raw materials		99,299		113,322
	Finished goods		257,430		303,219
			356,729		416,541

Economic_Dependence_and_Concen

Economic Dependence and Concentration of Credit Risk	9 Months Ended
Economic Dependence and Concentration of Credit Risk	Sep. 30, 2013
Economic Dependence and Concentration of Credit Risk [Abstract]	'
Economic Dependence and Concentration of Credit Risk	'
	4. Economic Dependence and Concentration of Credit Risk

	For the three months ended September 30, 2013, two customers accounted for 27% of revenue: 17% and 10%, respectively. For the nine months ended September 30, 2013, one customer accounted for 21% of revenue. For the three and nine months ended September 30, 2012, one customer accounted for 16% and 14% of revenue, respectively.

	As at September 30, 2013, one customer accounted for 12% of accounts receivable. As at December 31, 2012, two customers accounted for 37% of accounts receivable: 24% and 13%, respectively.

	As of September 30, 2013, three customers accounted for 80% of accounts payable: 41%, 24% and 15%, respectively. As at December 31, 2012, two customers accounted for 53% of accounts payable: 36% and 17%, respectively.

	As of September 30, 2013, approximately 89% of the Company's cash and cash equivalents were held in accounts with U.S. banks that received a BBB+ rating from Standard and Poor's and an A3 rating from Moody's. The Company believes that these U.S. financial institutions are secure notwithstanding the current global economy and that we will be able to access the remaining balance of bank deposits. The Company's investment policy is to invest in low-risk short-term investments which are primarily term deposits. The Company has not had a history of any defaults on these term deposits, nor does the Company expect any in the future given the short term maturity of these investments.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	5. Related Party Transactions

	The Company has entered into certain transactions and agreements in the normal course of operations with related parties. Significant related party transactions are as follows:

	KyLin TV, Inc. ("KyLin TV")

	KyLin TV is an IPTV company that is controlled by the Chairman of the Board of Directors of the Company. On June 1, 2008, the Company entered into an agreement with KyLin TV to build and deliver the setup and back office operations for KyLin TV's IPTV service. Effective April 1, 2012, the Company amended its agreement with KyLin TV, such that, in addition to the services previously provided, KyLin TV was appointed the exclusive distributor of the Company's business to consumer ("B2C") IPTV interests. As exclusive distributor, KyLin TV obtains, advertises and markets all of the Company's B2C content, in accordance with the terms of the amendment. Accordingly, KyLin TV records the gross revenues from the Company's B2C content as well as the associated license fees, and the Company records revenues in accordance with the revised fee schedule in the amendment. The Company also provides and charges KyLin TV for administrative and general corporate support. For each of the periods presented, the amounts charged for these services provided by the Company for the three and nine months ended September 30, 2013 were $49,900 and $223,523, respectively (three and nine months ended September 30, 2012 - $80,702 and $235,598, respectively), and are recorded as a recovery in selling, general and administrative expense on the condensed consolidated statements of operations and comprehensive loss.


	New York Islanders Hockey Club, L.P. ("New York Islanders")

	The Company provides IT-related professional services and administrative services to the New York Islanders, a professional hockey club that is owned by the Chairman of the Board of Directors of the Company.

	Renaissance Property Associates, LLC ("Renaissance")

	The Company provides IT-related professional services to Renaissance, a real estate management company owned by the Chairman of the Board of Directors of the Company. In June 2009, the Company signed a sublease agreement with Renaissance for office space in Plainview, New York. Rent expense paid by the Company to Renaissance of $107,586 and $322,758, inclusive of taxes and utilities, is included in selling, general and administrative expense on the condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2013, respectively (three and nine months ended September 30, 2012 - $105,124 and $315,372).

	Smile Train, Inc. ("Smile Train")

	The Company provides IT-related professional services to Smile Train, a public charity whose founder and significant benefactor is the Chairman of the Board of Directors of the Company.

	The Company recognized revenue from related parties as follows:

		Three months					Nine months
		ended					ended
		September 30,					September 30,
		2013		2012			2013		2012
		$		$			$		$

	New York Islanders		79,296		72,853			234,520		219,412
	Renaissance		30,000		30,000			90,000		90,000
	Smile Train		24,000		27,000			72,000		81,000
	KyLinTV		468,538		579,644			1,553,955		1,894,054
			601,834		709,497			1,950,475		2,284,466


	As at September 30, 2013 and December 31, 2012, the amounts due from (to) related parties are as follows:

		September 30,		December 31,
		2013		2012
		$		$

	New York Islanders		121		(12,282	)
	Renaissance		738		2,992
	KyLin TV		270,580		896,975
			271,439		887,685

Loss_Per_Share

Loss Per Share	9 Months Ended
Loss Per Share	Sep. 30, 2013
Loss Per Share [Abstract]	'
Loss Per Share	'
	6. Loss Per Share

	Basic loss per share is computed by dividing net loss for the period by the weighted average number of shares of common stock outstanding for the period. Diluted loss per share is computed by dividing net loss for the period by the weighted average number of shares of common stock outstanding for the period, and excludes the effect of potential shares of common stock, as their inclusion would be anti-dilutive due to the losses recorded by the Company.

	The following table summarizes the potential shares of common stock that were outstanding as at September 30, 2013 and December 31, 2012 but not included in the computation of diluted loss per share as their effect would have been anti-dilutive.
		September 30,		December 31,
		2013		2012
			#		#

	Class 3 Preference Shares		17,176,818		17,176,818
	Class 4 Preference Shares		10,912,265		10,912,265
	Stock options - 2012 Omnibus Securities and Incentive Plan		14,268,000		415,000
	Stock options - Second Amended and Restated Stock Option Plan		16,027,542		16,502,500
	Stock appreciation rights		475,000		675,000
	Warrants		20,455,569		19,383,269
	Retention warrants		-		236,550

Contingencies

Contingencies	9 Months Ended
Contingencies	Sep. 30, 2013
Contingencies [Abstract]	'
Contingencies	'
	7. Contingencies

	During the ordinary course of business activities, the Company may be contingently liable for litigation and a party to claims. Management believes that adequate provisions have been made in the accounts where required. Although the extent of potential costs and losses, if any, is uncertain, management believes that the ultimate resolution of such contingencies will not have an adverse effect on the consolidated financial position or results of operations of the Company.

Segmented_Information

Segmented Information	9 Months Ended
Segmented Information	Sep. 30, 2013
Segmented Information [Abstract]	'
Segmented Information	'
	8. Segmented Information

	The Company operates, as one operating segment, to deliver live and on-demand content to Internet-enabled devices. Substantially all of Company's revenues are generated and long-lived assets are located in the United States.

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Taxes [Abstract]	'
Income Taxes	'
	9. Income Taxes

	The Company accounts for income taxes in accordance with ASC Topic 740, "Income Taxes Recognition." The Company does not believe there are any uncertain tax provisions under ASC 740. The Company's federal and state tax returns remain open to IRS audit for the year 2011. The IRS has completed its audit for the year ended November 30, 2010 with no significant findings.

	The Company has recorded a valuation allowance against the income tax benefit generated by the current period loss. All previously recognized deferred tax assets and net operating losses have been reduced by a valuation allowance.

	Differences between the income tax expense reported in the statement of operations and comprehensive loss and income tax benefit based on statutory income tax rates are attributable to non-deductible expenses, state taxes and current period increases in the valuation allowance.

Redeemable_Preferred_Stock

Redeemable Preferred Stock	9 Months Ended
Redeemable Preferred Stock	Sep. 30, 2013
Redeemable Preferred Stock [Abstract]	'
Redeemable Preferred Stock	'
	10. Redeemable Preferred Stock

	The Company has 50,000,000 authorized shares of preferred stock, $0.01 par value per share, of which 17,176,818 shares have been designated as Class 3 Preference Shares and 10,912,265 have been designated as Class 4 Preference Shares.

	Class 3 Preference Shares

	On September 29, 2010, the Company issued 17,176,818 Class 3 Preference Shares, at a price of CDN$0.60 per share in a private offering, for aggregate gross proceeds of $10,000,000. Expenses related to the share issuance were $245,662. The principal terms of the Class 3 Preference Shares are as follows:

	Voting rights - The Class 3 Preference Shares have voting rights (one vote per share) equal to those of the Company's common stock.

	Dividend rights - The Class 3 Preference Shares carry a fixed cumulative dividend, as and when declared by our Board of Directors, of 8% per annum, accrued daily, compounded annually and payable in cash upon a liquidation event for up to five years, as well as the right to receive any dividends paid to holders of common stock.

	Conversion rights - The holders of the Class 3 Preference Shares have the right to convert any or all of their Class 3 Preference Shares, at the option of the holder, at any time, into common stock on a one for one basis. In addition, the Class 3 Preference Shares will automatically be converted into common stock in the event that the holders of a majority of the outstanding Class 3 Preference Shares consent to such conversion. In the event of conversion to common stock, accrued but unpaid dividends shall be paid in cash and shall not increase the number of shares of common stock issuable upon such conversion.

	Redemption rights - At any time after five years from the date of issuance, the holders of a majority of the Class 3 Preference Shares may elect to have the Company redeem the Class 3 Preference Shares for an amount equal to CDN$0.60 per Class 3 Preference Share plus all accrued and unpaid dividends (the "Class 3 Redemption Amount"). At any time after five years from the date of issuance, the Company may, at its option, redeem the Class 3 Preference Shares for an amount equal to CDN$0.60 per Class 3 Preference Share plus all accrued and unpaid dividends.

	On June 7, 2011, stockholders of the Company approved a resolution to amend the Company's Certificate of Incorporation to change the Redemption Amount (as defined in the Certificate of Incorporation) of the Class 3 Preference Shares from CDN$0.60 to US$0.58218 per share, plus all accrued and unpaid dividends thereon.


	Liquidation entitlement - In the event of any liquidation, dissolution or winding up of the Company, the holders of the Class 3 Preference Shares shall be entitled to receive, in preference to the holders of common stock, an amount equal to the aggregate Class 3 Redemption Amount.

	Other provisions - There will be proportional adjustments for stock splits, stock dividends, recapitalizations and the like.

	Accounting for Class 3 Preference Shares

	If certain criteria are met, companies must bifurcate conversion options from their host instruments and account for them as free-standing derivative instruments. The Company has evaluated the conversion option on the Class 3 Preference Shares and determined that the embedded conversion option should not be bifurcated. Additionally, the Company analyzed the conversion feature and determined that the effective conversion price was higher than the market price at the date of issuance; therefore, no beneficial conversion feature was recorded. The Company has classified the Class 3 Preference Shares as temporary equity because they are redeemable upon the occurrence of an event that is not solely within the control of the issuer. As noted above, the holders of the Class 3 Preference Shares may demand redemption at any time after five years from the date of issuance. As the redemption amount was originally denominated in Canadian dollars, the Company re-measured the redeemable preferred stock amount recorded in the consolidated balance sheet each period, based on prevailing exchange rates. The resulting adjustment, along with the accretion of the issuance costs, was recorded in stockholders' equity.

	As a result of the aforementioned change in the Class 3 Redemption Amount, from CDN$0.60 to US$0.58218 per share, the Company adjusted the carrying amount of the Class 3 Preference Shares on June 7, 2011 to US$10 million.

	Class 4 Preference Shares

	On June 29, 2011, the Company issued 10,912,265 Class 4 Preference Shares, at a price of $0.4582 per share in a private offering, for aggregate gross proceeds of $5,000,000. Expenses related to the share issuance were $150,454. The principal terms of the Class 4 Preference Shares are as follows:
	Voting rights - The Class 4 Preference Shares have voting rights (one vote per share) equal to those of the Company's common stock.

	Dividend rights - The Class 4 Preference Shares carry a fixed cumulative dividend at a rate of 8% per annum to be paid as and when declared by the Company's Board of Directors. Notwithstanding the foregoing, such dividends are automatically payable in cash upon a liquidation event or redemption by the Company for up to five years.

	Conversion rights - The holders of the Class 4 Preference Shares have the right to convert any or all of their Class 4 Preference Shares, at the option of the holder, at any time, into common stock on a one for one basis. In addition, the Class 4 Preference Shares will automatically be converted into common stock in the event that the holders of a majority of the outstanding Class 4 Preference Shares consent to such conversion. In the event of conversion to common stock, declared and accrued, but unpaid dividends shall be paid in shares of common stock based on a conversion price equal to the trading price of the common stock at the close of business on the last trading day prior to the date of conversion.

	Redemption rights - At any time after five years from the date of issuance, the holders of a majority of the Class 4 Preference Shares may elect to have the Company redeem the Class 4 Preference Shares for an amount equal to $0.4582 per Class 4 Preference Share plus all declared and accrued, but unpaid, dividends (the "Class 4 Redemption Amount"). At any time after five years from the date of issuance, the Company may, at its option, redeem the Class 4 Preference Shares for an amount equal to $0.4582 per Class 4 Preference Share plus all accrued and unpaid dividends.

	Liquidation entitlement - In the event of any liquidation, dissolution or winding up of the Company, the holders of the Class 4 Preference Shares shall be entitled to automatically receive, in preference to the holders of common stock and Class 3 Preference Shares, an amount equal to $0.4582 per Class 4 Preference Share plus all accrued and unpaid dividends .

	Other provisions - There will be proportional adjustments for stock splits, stock dividends, recapitalizations and the like.

	Accounting for Class 4 Preference Shares

	If certain criteria are met, companies must bifurcate conversion options from their host instruments and account for them as free-standing derivative instruments. The Company has evaluated the conversion option on the Class 4 Preference Shares and determined that the embedded conversion option should not be bifurcated. Additionally, the Company analyzed the conversion feature and determined that the effective conversion price was higher than the market price at the date of issuance; therefore, no beneficial conversion feature was recorded. The Company has classified the Class 4 Preference Shares as temporary equity because they are redeemable upon the occurrence of an event that is not solely within the control of the issuer.

Private_Placement_and_Converti

Private Placement and Convertible Note	9 Months Ended
Private Placement and Convertible Note	Sep. 30, 2013
Private Placement and Convertible Note [Abstract]	'
Private Placement and Convertible Note	'
	11. Private Placement and Convertible Note

	On September 25, 2012, the Company completed a private placement for aggregate gross proceeds of approximately $4.6 million. The Company sold an aggregate of 22,782,674 units at CDN$0.20 each (the "Units"), with each Unit consisting of one share of common stock and one-half of one common stock purchase warrant ("Warrant") with each full Warrant entitling the holder thereof to purchase one share of common stock at US$0.30 for thirty (30) months following closing (the "Offering"). The Vice Chairman of our Board of Directors purchased 1,745,000 Units in the Offering for CDN$349,000. The Chairman of our Board of Directors purchased 2,334,500 Units in the Offering for CDN$466,900 and loaned the Company CDN$533,100 (evidenced by a convertible note in the amount of $545,628). Upon receipt of stockholder approval, all outstanding principal and any accrued and unpaid interest owing on the convertible note will automatically convert into shares of common stock at a rate of US$0.20 per share (the "Conversion Shares") and the number of Warrants equal to one-half of the number of Conversion Shares. If stockholder approval is not received, all principal and interest (calculated (but not compounded) daily and payable in arrears at a rate of 6% per annum) will be paid on the maturity date, September 25, 2013.

	The agent for a portion of the subscriptions, received from the Company a cash commission equal to 8% of the gross proceeds of the offering (excluding proceeds arising from Units purchased by the Chairman and Vice Chairman noted above) and broker warrants ("Broker Warrants") equal to 4% of the number of Units issued in the Offering. Each Broker Warrant is exercisable for one Unit at an exercise price of US$0.21 per Broker Warrant ("Broker Unit") at any time prior to the 30 month anniversary of the closing date of the Offering. Each Broker Unit consists of one share of common stock and one-half of a Warrant, and each full Warrant entitles the holder thereof to purchase one share of common stock at US$0.30 for 30 months following the closing date of the Offering.

	At the Company's Annual Meeting of Stockholders on June 5, 2013, the Company's stockholders approved the conversion of the convertible note held by the Chairman. Upon such approval, the loan principal of $545,628 plus accrued interest of $22,692 automatically converted into 2,841,600 shares of common stock and 1,420,800 Warrants.

	Accounting for Convertible Note

	If certain criteria are met, companies must bifurcate conversion options from their host instruments and account for them as free-standing derivative instruments. The Company analyzed the conversion feature on the convertible note and determined that the embedded conversion feature did not require bifurcation; however, the effective conversion price was lower than the market price at the date of issuance; therefore, a beneficial conversion feature was recorded. Additionally, the Company bifurcated the fair value of the warrants from the convertible note. The discount on the note created by the beneficial conversion feature and the fair value of the warrants was amortized into interest expense over the term when the convertible note was converted. The Company classified the convertible note as a current liability because it was convertible within a year. On June 5, 2013, upon conversion, the Company reclassified the note from a current liability to equity.

Basis_of_Presentation_and_Sign1

Basis of Presentation and Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2013
Basis of Presentation and Significant Accounting Policies [Abstract]	'
Advertising	'
	Advertising

	Advertising costs are expensed as incurred and totaled $62,429 and $229,062 for the three and nine months ended September 30, 2013, respectively (three and nine months ended September 30, 2012 - $86,461 and $300,635, respectively), and are included in selling, general and administrative expenses on the condensed consolidated statements of operations and comprehensive loss.

Inventory_Tables

Inventory (Tables)	9 Months Ended
Inventory (Tables)	Sep. 30, 2013
Inventory [Abstract]	'
Schedule of Inventory	'
	Inventory consists of the following:

		September 30,		December 31,
		2013		2012
		$		$

	Raw materials		99,299		113,322
	Finished goods		257,430		303,219
			356,729		416,541

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	9 Months Ended
Related Party Transactions (Tables)	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Schedule of Revenue from Related Parties	'
	The Company recognized revenue from related parties as follows:

		Three months					Nine months
		ended					ended
		September 30,					September 30,
		2013		2012			2013		2012
		$		$			$		$

	New York Islanders		79,296		72,853			234,520		219,412
	Renaissance		30,000		30,000			90,000		90,000
	Smile Train		24,000		27,000			72,000		81,000
	KyLinTV		468,538		579,644			1,553,955		1,894,054
			601,834		709,497			1,950,475		2,284,466


Schedule of Amounts Due from (to) Related Parties	'
	As at September 30, 2013 and December 31, 2012, the amounts due from (to) related parties are as follows:

		September 30,		December 31,
		2013		2012
		$		$

	New York Islanders		121		(12,282	)
	Renaissance		738		2,992
	KyLin TV		270,580		896,975
			271,439		887,685

Loss_Per_Share_Tables

Loss Per Share (Tables)	9 Months Ended
Loss Per Share (Tables)	Sep. 30, 2013
Loss Per Share [Abstract]	'
Schedule of Anti-dilutive Securities	'

	The following table summarizes the potential shares of common stock that were outstanding as at September 30, 2013 and December 31, 2012 but not included in the computation of diluted loss per share as their effect would have been anti-dilutive.
		September 30,		December 31,
		2013		2012
			#		#

	Class 3 Preference Shares		17,176,818		17,176,818
	Class 4 Preference Shares		10,912,265		10,912,265
	Stock options - 2012 Omnibus Securities and Incentive Plan		14,268,000		415,000
	Stock options - Second Amended and Restated Stock Option Plan		16,027,542		16,502,500
	Stock appreciation rights		475,000		675,000
	Warrants		20,455,569		19,383,269
	Retention warrants		-		236,550

Basis_of_Presentation_and_Sign2

Basis of Presentation and Significant Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Basis of Presentation and Significant Accounting Policies [Abstract]	'	'	'	'
Advertising costs	$62,429	$86,461	$229,062	$300,635

Inventory_Details

Inventory (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Inventory [Abstract]	'	'
Raw materials	$99,299	$113,322
Finished goods	257,430	303,219
Total inventory	$356,729	$416,541

Economic_Dependence_and_Concen1

Economic Dependence and Concentration of Credit Risk (Details)

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Moody's, A3 Rating [Member]

Standard & Poor's, BBB+ Rating [Member]

Accounts Receivable [Member]

Accounts Payable [Member]

Revenue [Member]

Major Customer One [Member]

Major Customer Two [Member]

Major Customer One [Member]

Major Customer Two [Member]

Major Customer Three [Member]

Major Customer One [Member]

Major Customer Two [Member]

Concentration Risk [Line Items]

Concentration risk percent

12.00%

37.00%

24.00%

13.00%

80.00%

53.00%

41.00%

36.00%

24.00%

17.00%

15.00%

27.00%

16.00%

21.00%

14.00%

17.00%

10.00%

Ratings

BBB+

Related_Party_Transactions_Nar

Related Party Transactions (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
Related Party Transactions (Narrative) (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
KyLinTV [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Selling, general and administrative expense from related parties	$49,900	$80,702	$223,523	$235,598
Renaissance Property Associates, LLC [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Selling, general and administrative expense from related parties	$107,586	$105,124	$322,758	$315,372

Related_Party_Transactions_Sch

Related Party Transactions (Schedule of Revenue) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transaction [Line Items]	'	'	'	'
Revenue	$601,834	$709,497	$1,950,475	$2,284,466
New York Islanders Hockey Club, LP [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Revenue	79,296	72,853	234,520	219,412
Renaissance Property Associates, LLC [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Revenue	30,000	30,000	90,000	90,000
Smile Train, Inc [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Revenue	24,000	27,000	72,000	81,000
KyLinTV [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Revenue	$468,538	$579,644	$1,553,955	$1,894,054

Related_Party_Transactions_Sch1

Related Party Transactions (Schedule of Amounts Due from (to) Related Parties) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Amounts due from (to) related parties	$271,439	$887,685
New York Islanders Hockey Club, LP [Member]	'	'
Related Party Transaction [Line Items]	'	'
Amounts due from (to) related parties	121	-12,282
Renaissance Property Associates, LLC [Member]	'	'
Related Party Transaction [Line Items]	'	'
Amounts due from (to) related parties	738	2,992
KyLinTV [Member]	'	'
Related Party Transaction [Line Items]	'	'
Amounts due from (to) related parties	$270,580	$896,975

Loss_Per_Share_Details

Loss Per Share (Details)	9 Months Ended	12 Months Ended
Loss Per Share (Details)	Sep. 30, 2013	Dec. 31, 2012
Class 3 Preference Shares [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	17,176,818	17,176,818
Class 4 Preference Shares [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	10,912,265	10,912,265
Stock options - New Plan [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	14,268,000	415,000
Stock options - Old Plan [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	16,027,542	16,502,500
Stock appreciation rights [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	475,000	675,000
Warrants [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	20,455,569	19,383,269
Retention warrants [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	'	236,550

Redeemable_Preferred_Stock_Det

Redeemable Preferred Stock (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 29, 2010	Sep. 30, 2013	Dec. 31, 2012	Jun. 07, 2011	Jun. 29, 2011	Sep. 30, 2013	Dec. 31, 2012
Redeemable Preferred Stock (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Class 3 Preference Shares [Member]	Class 3 Preference Shares [Member]	Class 3 Preference Shares [Member]	Class 3 Preference Shares [Member]	Class 4 Preference Shares [Member]	Class 4 Preference Shares [Member]	Class 4 Preference Shares [Member]
Temporary Equity [Line Items]	'	'	'	'	'	'	'	'	'
Redeemable preferred stock, net, shares authorized	50,000,000	50,000,000	'	17,176,818	17,176,818	'	'	10,912,265	10,912,265
Redeemable preferred stock, net, par value per share	$0.01	$0.01	'	$0.01	$0.01	'	'	$0.01	$0.01
Preference shares issued	'	'	17,176,818	'	'	'	10,912,265	'	'
Price per share	'	'	'	'	'	$0.58	$0.46	'	'
Aggregate gross proceeds from sale of preference shares	'	'	$10,000,000	'	'	'	$5,000,000	'	'
Expenses related to the share issuance	'	'	245,662	'	'	'	150,454	'	'
Preference shares, cumulative dividend rate	'	'	8.00%	'	'	'	8.00%	'	'
Redemption price of preference shares	'	'	$0.60	'	'	'	$0.46	'	'
Carrying amount of the preference shares	$14,917,252	$14,894,683	'	$10,000,000	$10,000,000	'	'	$4,917,252	$4,894,683
Length of term until redemption	'	'	'5 years	'	'	'	'5 years	'	'

Private_Placement_and_Converti1

Private Placement and Convertible Note (Details)	0 Months Ended	1 Months Ended	3 Months Ended		9 Months Ended		1 Months Ended			1 Months Ended
	Jun. 05, 2013	Sep. 25, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 25, 2012	Sep. 25, 2012	Sep. 25, 2012	Sep. 25, 2012
	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	USD ($)	Board of Directors Chairman [Member]	Vice Chairman of Board of Directors [Member]	Vice Chairman of Board of Directors [Member]	Broker warrants [Member]
							CAD	CAD	USD ($)	USD ($)
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'
Units sold	2,841,600	22,782,674	'	'	'	'	1,745,000	2,334,500	'	'
Proceeds from private placement	'	$4,600,000	'	$4,299,932	'	$4,299,932	349,000	466,900	'	'
Convertible debt	545,628	'	'	'	'	'	'	533,100	545,628	'
Cash commission, percent of gross proceeds	'	'	'	'	'	'	'	'	'	8.00%
Broker warrants granted, percent of units issued	'	'	'	'	'	'	'	'	'	4.00%
Exercise price of warrants	'	0.3	'	'	'	'	'	'	'	0.3
Warrant exercise period	'	'	'	'	'	'	'	'	'	'30 months
Warrants per unit	$0.30	'	'	'	'	'	'	'	'	'
Price per unit	'	$0.20	'	'	'	'	'	'	'	$0.21
Number of shares entitled by each warrant	'	'	'	'	'	'	'	'	'	1
Interest rate	'	6.00%	'	'	'	'	'	'	'	'
Convertible debt accrued interest	$22,692	'	'	'	'	'	'	'	'	'
Convertible debt warrants issued	1,420,800	'	'	'	'	'	'	'	'	'