Xhibit 10-Q/A 10 Sep 14 2013 Q2 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	6 Months Ended
	Jun. 30, 2013	Aug. 16, 2013
Document And Entity Information	'	'
Entity Registrant Name	'XHIBIT CORP.	'
Entity Central Index Key	'0001393631	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-13	'
Amendment Flag	'true	'
Amendment description	'As disclosed in a Current Report on Form 8-K the Company filed with the SEC on April 16, 2014, the Audit Committee of the Company's Board of Directors (the "Audit Committee") determined on April 11, 2014 that the Company's previously filed financial statements for: (i) the three and six month periods ended June 30, 2013 included in the Form 10-Q filed with the SEC on August 19, 2013 and (ii) the three and nine month periods ended September 30, 2013 included in the Form 10-Q filed with the SEC on November 15, 2013 needed to be restated to correct the accounting for the SkyMall merger in such financial statements. The Audit Committee's determination was based upon analysis of the issues raised in comment letters from the SEC related to the Company's accounting for the SkyMall Merger.	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	'	$11,228
Entity Common Stock, Shares Outstanding	'	112,279,298
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2013	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2013		Dec. 31, 2012
Current assets:	'		'
Cash	$1,726,667	[1]	$363,172
Accounts receivable, net	5,863,235	[1]	699,207
Inventories	13,718,835	[1]	'
Prepaid expenses	1,821,565	[1]	79,191
Total current assets	23,130,302	[1]	1,141,570
Security deposit	35,231	[1]	32,731
Property and equipment, net	6,976,047	[1]	1,429,773
Intangibles, net	170,240,562	[1]	2,752,974
Other	301,586	[1]	'
Total assets	200,683,728	[1]	5,357,048
LIABILITIES AND SHAREHOLDERS' EQUITY	'		'
Accounts payable and accrued expenses	23,467,703	[1]	640,736
Accrued interest, related party	'	[1]	16,164
Customer deposits	16,071,392	[1]	'
Revolving line of credit	'		'
Notes payable, related party	1,245,000	[1]	700,000
Deferred revenue	77,390	[1]	'
Deferred lease incentive - current portion	123,203	[1]	123,203
Total current liabilities	48,634,688	[1]	1,480,103
Non-current Liabilities:	'		'
Deferred rent liability	258,768	[1]	236,476
Deferred lease incentive - non-current portion	554,411	[1]	616,013
Total liabilities	49,447,867	[1]	2,332,592
SHAREHOLDERS' EQUITY (DEFICIT)	'		'
Preferred stock, authorized 80,000,000 shares, $.0001 par value, none issued or outstanding	'	[1]	'
Common stock, authorized 480,000,000 shares, $.0001 par value, 112,279,298 and 67,310,726 issued and outstanding at June 30, 2013 and December 31, 2012, respectively.	11,228	[1]	6,731
Additional paid in capital	157,911,213	[1]	4,296,682
Accumulated deficit	-6,686,580	[1]	-1,278,957
Total shareholder's equity (deficit)	151,235,861	[1]	3,024,456
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)	$200,683,728	[1]	$5,357,048
[1]	Restated

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred stock shares par value	$0.00	$0.00
Preferred stock shares Authorized	80,000,000	80,000,000
Preferred stock shares Issued	0	0
Preferred stock shares Outstanding	0	0
Common stock, Par value	$0.00	$0.00
Common stock, Authorized	480,000,000	480,000,000
Common stock, Issued	112,279,298	67,310,726
Common stock, outstanding	112,279,298	67,310,726

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013		Jun. 30, 2012
Revenues	'	'	'		'
Internet marketing revenues	$1,580,984	$2,389,725	$3,083,263		$4,509,233
Net revenues from nutraceutical sales	4,604,091	'	6,860,936		'
Merchandise sales, net	6,091,367	'	6,091,367		'
Placement fees	1,691,636	'	1,691,636		'
Gift cards and other	2,563,663	'	2,563,663		'
Total revenues	16,531,741	2,389,725	20,290,865		4,509,233
Cost of revenues	11,595,440	1,455,511	14,221,789		2,835,336
Gross profit	4,936,301	934,214	6,069,076		1,673,897
Operating expenses:	'	'	'		'
Catalog expenses	759,363	'	759,363		'
Sales and marketing	2,202,738	234,783	2,711,491		488,261
Customer service and fulfillment	314,241	'	314,241		'
General and administrative	5,612,510	923,539	6,960,049		1,494,417
Research and development	357,242	102,499	628,808		189,825
Total operating expenses	9,246,094	1,260,821	11,373,952		2,172,503
Loss from operations	-4,309,793	-326,607	-5,304,876		-498,606
Other income (expense):	'	'	'		'
Interest expense	-32,901	-15,107	-41,096		-19,668
Other income	4,781	'	4,781		'
Loss on debt conversion	'	'	-66,431		'
Net loss	($5,407,622)	($518,274)	($5,407,622)	[1]	($518,274)
Net loss per common share Basic and Diluted	($0.05)	($0.01)	($0.07)		($0.01)
Weighted-average common shares used to calculate net income per common share: Basic and diluted	90,608,624	66,583,676	79,456,896		66,583,676
[1]	Restated

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
	Jun. 30, 2013		Jun. 30, 2012
Cash flows from operating activities:	'		'
Net loss	($5,407,622)	[1]	($518,274)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'		'
Depreciation and amortization	894,533	[1]	10,890
Non-cash compensation	2,030,501	[1]	'
Expenses paid by shareholder and donated to the company	'	[1]	11,185
Tenant improvement allowance	-61,602	[1]	'
Loss on debt conversion	66,431	[1]	'
Bad debt expense	58,119	[1]	'
Accounts receivable	-1,328,968	[1]	52,779
Accounts receivable, related party	'	[1]	8,750
Inventory	3,667,011	[1]	'
Prepaid expenses	-97,714	[1]	95,605
Other assets	-80,543	[1]	'
Accounts payable and accrued expenses	2,638,845	[1]	283,546
Accounts payable, related party	'	[1]	34,526
Deferred revenue	77,390	[1]	'
Deferred rent liability	22,292	[1]	38,277
Customer deposits	-8,865,320	[1]	'
Net cash (used in) operating activities	-6,386,647	[1]	17,284
Cash flows from investing activities:	'		'
Cash acquired in SkyMall merger	4,369,535	[1]	'
Purchases of property and equipment	-514,393	[1]	-564,131
Net cash (used in) investing activities	3,855,142	[1]	-564,131
Cash flows from financing activities:	'		'
Borrowings on bank line of credit	2,900,000	[1]	'
Proceeds from notes payable to related party	1,035,000	[1]	700,000
Repayment of note payable to related party	-40,000	[1]	-333,516
Net cash provided by financing activities	3,895,000	[1]	366,484
Net (decrease) increase in cash	1,363,495	[1]	-180,363
Cash, beginning of period	363,172	[1]	241,077
Cash, end of period	1,726,667	[1]	60,714
Supplemental Disclosure of Non-Cash Financing Activities:	'		'
Issuance of common stock in connection with note conversion	450,000	[1]	'
Issuance of common stock in connection with merger	151,096,000	[1]	'
Construction in progress paid for with tenant improvement allowance	'	[1]	790,550
Cash paid for:	'		'
Interest	27,625	[1]	'
Taxes	$24,208	[1]	'
[1]	Restated

ORGANIZATION_NATURE_OF_OPERATI

ORGANIZATION, NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization, Nature of Operations and Basis of Presentation	'
	Organization and Business
	Xhibit Corp. (the “Company”, “Xhibit” or the “Registrant”), f/k/a NB Manufacturing, Inc., was incorporated on September 19, 2001 in the State of Nevada.  The original purpose of the Company was to provide manufacturing services.  Effective November 12, 2012 the Company changed its legal name from NB Manufacturing, Inc. to Xhibit Corp. by amending its Articles of Incorporation with the State of Nevada.
	On June 4, 2012, the merger (the "Merger") contemplated by the Merger Agreement dated as of April 25, 2012 by and among Xhibit Corp., a Nevada corporation, NB Manufacturing Subsidiary, LLC, a Nevada limited liability company (the "Merger Sub"), Xhibit Interactive, LLC, a Nevada limited liability company ("Xhibit Interactive"), f/k/a Xhibit, LLC, and a certain director and officer of the then NB Manufacturing, Inc. (the "Merger Agreement"), as amended as of May 23, 2012, was completed as of the filing of Articles of Merger with the Secretary of State of the State of Nevada, merging the Merger Sub into Xhibit Interactive.
	As a result of the Merger and pursuant to the Merger Agreement, Xhibit Interactive became a wholly-owned subsidiary of the Company, and the Company issued 55,383,452 shares of its common stock to holders of Units of Xhibit Interactive at a rate of 1.2641737582 shares of the Company's common stock for each Xhibit Interactive Unit.
	Immediately following the Merger, the Registrant had 66,583,676 shares of common stock outstanding and no derivative securities outstanding. The former members of Xhibit Interactive owned 83.2% of the Registrant's outstanding securities, and the Registrant's shareholders owned 16.8% of the Registrant's outstanding securities.
	Xhibit Interactive was organized on July 18, 2011 as a Nevada limited liability company.  On August 9, 2011, Xhibit Interactive entered into a Unit Exchange Agreement whereby the members of SpyFire Interactive, LLC (“SpyFire”) and Stacked Digital, LLC (“Stacked”) exchanged 100% of their membership units for 18,292,319 of Xhibit Interactive’s Units.  Concurrent with this transaction, SpyFire and Stacked became wholly-owned subsidiaries of Xhibit Interactive.  On September 21, 2012, Xhibit Interactive filed with the State of Nevada an Amendment to its Articles of Organization to change the name of Xhibit, LLC to Xhibit Interactive, LLC.
	On January 20, 2012 Xhibit Interactive formed Xhibit, d.o.o., a wholly-owned Bosnian subsidiary, for the purpose of hiring highly skilled software coders, programmers and developers to provide the Company with high quality and economical in-house product development capabilities.
	On May 24, 2012, the Company, through its wholly-owned subsidiary Xhibit Interactive, acquired Social Bounce, LLC (“Bounce”), a social media and online game development company founded on August 2, 2011.  Bounce was acquired to obtain intellectual property for the Company’s online and mobile gaming and social media platforms.  Bounce had nominal assets and no operations prior to May 24, 2012.  Bounce was merged into Xhibit Interactive and Bounce ceased to exist.
	On June 29, 2012, the Company formed a new wholly-owned subsidiary, FlyReply Corp., and launched its newly developed product through this company, which provides turn-key cloud based marketing CRM solutions on a subscription basis to customers.
	On September 24, 2012, the Company acquired various intellectual property assets owned by several individuals and private companies giving it the right to the source code, software, database, websites and domain names previously owned or operated by Radio Connect, LLC, Twit Yap, LLC and Star Connect, LLC which the Company now refers to as its Twit Yap social media properties. The Company obtained these assets for a total issuance of 727,050 shares of common stock.
	On December 1, 2012, we entered into a Marketing Services Agreement with WAT Works, LLC, a Utah limited liability company ("WAT Works").  We also hired five employees (including a 50% equity holder in WAT Works) at salaries ranging from $7,500 to $11,000 per month plus a bonus pool of five percent (5%) of EBITDA generated by these five at will employees in the consumer nutraceutical products industry.  Our agreement with WAT Works engaged it to select products developed by third party formulators and manufacturers and assist us in marketing this line of health and wellness related consumer products and services.  We agreed to pay WAT Works its direct costs in delivering these services, which included reimbursement for rent (as they operate out of an office in Salt Lake City, Utah), reimbursement for manufacturing and formulation costs paid to a third party, and payment of a contractor for sales tracking software development.  This Marketing Services Agreement is exclusive but terminable at will at any time and is on a month to month basis. During the first six months of 2013, a majority of Xhibit Interactive's revenues have been generated by these five employees from the sales of a weight loss product, colon cleanser and green coffee supplement.  Sales have been made in the United States, Australia and South Africa. During the second quarter ended June 30, 2013, the Company discontinued all sales of nutraceutical products but is continuing to conduct internet marketing and advertising campaigns for customers which sell their own nutraceutical products.
	On May 16, 2013, the Company entered into an Agreement and Plan of Merger (the “SkyMall Merger Agreement”), among Xhibit, Project SMI Corp., a Delaware corporation and wholly-owned subsidiary of Xhibit (“SMI Merger Sub”), SHC Parent Corp., a Delaware corporation (“SHC”), and TNC Group, Inc., an Arizona corporation and Stockholder Representative for the SHC stockholders. Pursuant to the terms of the Merger Agreement, on May 16, 2013, SMI Merger Sub merged with and into SHC (the “SkyMall Merger”), with SHC surviving the SkyMall Merger as a wholly-owned subsidiary of Xhibit. SHC is the parent corporation of SkyMall Interests, LLC, a Delaware limited liability company (“Interests”), SkyMall, LLC, a Delaware limited liability company (“SkyMall, LLC”), and SkyMall Ventures, LLC, a Delaware limited liability company (“Ventures,” and, with SHC, Interests and SkyMall, LLC, the “SkyMall Companies” or "SkyMall"). The former shareholders of SHC became shareholders of Xhibit, receiving 44,440,000 shares of Xhibit common stock as part of the SkyMall Merger.
	Xhibit, through its subsidiaries other than SkyMall Companies, is an online marketing and digital advertising company providing targeted and measurable online advertising campaigns and programs for a broad base of advertisers and advertising agency customers. The Company enables marketers to advertise and sell their products and services through major online marketing channels including display advertising and affiliate marketing networks.  As of June 30, 2013, the marketing and sale of nutraceutical products online represented a significant portion of the business of Xhibit.
	The SkyMall Companies operate (i) SkyMall, a multi-channel, direct marketer offering a wide array of merchandise from numerous direct marketers and manufacturers through the SkyMall catalog and website, SkyMall.com; and (ii) SkyMall Ventures, a provider of merchandise, gift cards and experiential rewards reaching millions of loyalty program members in various corporate and other loyalty programs throughout the United States.
	SkyMall’s loyalty business provides turnkey strategy, creative and fulfillment solutions for numerous customer programs operated by internationally-recognized brands such as Marriott Rewards, Caesar’s Entertainment (formerly Harrah’s Casinos) and Capital One. SkyMall’s proprietary technology system allows SkyMall to precisely manage merchandise procurement across a vast network of vendors to ensure that the most current products are available for loyalty program members. In addition, SkyMall designs, develops and hosts the websites and manages the entire ecommerce transaction process from order placement to shipment and customer service. For example, some sites features the ability to include: (i) mixed payment options (the ability to combine points and dollars); (ii) multiple currencies and languages; and (iii) auctions.
	SkyMall’s loyalty merchandising solutions are co-branded or private-labeled and offer a full suite of services, including development of marketing plans and strategies, product assortment selection and sourcing, website design, development and hosting, customer service support and reporting and analysis. Most of the Company's consolidated revenues now come from the SkyMall Companies.
	Basis of Presentation and Principles of Consolidation
	The condensed consolidated interim financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information presented not misleading. The condensed interim financial statements and notes thereto should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Annual Report to the Securities and Exchange Commission for the fiscal year ended December 31, 2012, filed on Form 10-K on April 16, 2013.
	The consolidated financial statements include the accounts of Xhibit and its wholly-owned subsidiaries which include the accounts and transactions of SHC Parent Corp. and its subsidiaries from the May 16, 2013 merger date.  Intercompany transactions and balances have been eliminated in consolidation.
	In the opinion of management, all adjustments necessary to summarize fairly the financial position and results of operations for such periods in accordance with accounting principles generally accepted in the United States of America have been recorded.  All such adjustments are of a normal recurring nature. The results of operations for the most recent interim period are not necessarily indicative of the results to be expected for the full year.
	Going Concern and Management Plans
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company has incurred significant losses from operations for the six months ended June 30, 2013, has used approximately $6.4 million in cash from operations through this current six month period, and has a working capital deficit of approximately $25.5 million at June 30, 2013. As a result, a risk exists regarding our ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from this uncertainty.
	A multi-step plan was adopted by management to enable the Company to continue to operate and begin to report operating profits. The highlights of that plan are:
		·	The Company plans to seek additional debt and/or equity financing.
		·	The Company intends to more fully integrate the operations of Xhibit and SkyMall to gain better efficiencies.
		·	The Company plans to aggressively seek new and additional sales opportunities.

RESTATEMENT

RESTATEMENT	6 Months Ended
	Jun. 30, 2013
Restatement	'
RESTATEMENT	'
	As disclosed in a Current Report on Form 8-K the Company filed with the SEC on April 16, 2014, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) determined on April 11, 2014 that the Company’s previously filed financial statements for: (i) the three and six month periods ended June 30, 2013 included in the Form 10-Q filed with the SEC on August 19, 2013 and (ii) the three and nine month periods ended September 30, 2013 included in the Form 10-Q filed with the SEC on November 15, 2013 needed to be restated to correct the accounting for the merger with SkyMall (the “SkyMall Merger”) in such financial statements.  The Audit Committee’s determination was based upon its analysis of issues raised in comment letters from the SEC related to the Company’s accounting for the SkyMall Merger.
	When the Company originally recorded the SkyMall Merger, the Board of Directors did not believe the market price for Xhibit’s common stock on the merger date was reliable and/or representative of fair value.  Accordingly, the Company valued the SkyMall Merger based on the fair value of the assets acquired and liabilities assumed.  The Company has now performed a re-assessment of the SkyMall Merger fair value and has determined that an active market for Xhibit’s common stock existed and, accordingly, the fair value of the shares issued to former owners of SkyMall (the “Merger Shares”) should have been used to value the SkyMall Merger.
	Based on its reassessment of the SkyMall Merger fair value, the Company has recorded additional consideration of $125,596,000 for the SkyMall Merger.  The Company engaged an independent valuation firm to assist with a purchase price allocation based on the revised valuation.
	The following table shows the effects of the restatement on the Company’s purchase price allocation for the assets acquired and liabilities assumed in the SkyMall Merger as of May 17, 2013:
		As of May 17, 2013
		As Previously Recorded			As Restated			Variance
	Current assets	$	27,297,780		$	27,297,780		$	-
	Property and equipment		5,267,121			5,267,121			-
	Amortizable intangible assets		19,780,000			19,430,000			(350,000	)
	SkyMall tradename		7,170,000			7,170,000			-
	Goodwill		15,622,726			141,568,726			125,946,000
	Other assets		221,043			221,043			-
	Liabilities assumed		(49,858,670	)		(49,858,670	)		-
		$	25,500,000		$	151,096,000		$	125,596,000
	The restatement did not have any effect on the Company’s previously reported condensed consolidated statement of operations for the three and six month periods ended June 30, 2013.  The following table show the effects of the restatement on the Company's condensed consolidated balance sheet as of June 30, 2013:
		As of June 30, 2013
		As Previously			As Restated			Variance
		Recorded
	Total current assets	$	23,130,302		$	23,130,302		$	-
	Total assets	$	75,087,728		$	200,683,728		$	125,596,000
	Total current liabilities	$	48,634,688		$	48,634,688		$	-
	Total liabilities	$	49,447,867		$	49,447,867		$	-
	Additional paid-in capital	$	32,315,213		$	157,911,213		$	125,596,000
	Accumulated deficit	$	(6,686,580	)	$	(6,686,580	)	$	-
	Total stockholders' equity	$	25,639,861		$	151,235,861		$	125,596,000

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of Xhibit Corp. and all of its subsidiaries.  Intercompany accounts have been eliminated in consolidation.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Management believes that the estimates utilized in the preparation of financial statements are prudent and reasonable.  Actual results could differ from these estimates.
	Accounts Receivable and Allowance for Doubtful Accounts
	Receivables are recorded at the gross sales price of products sold to customers on trade credit terms.  The Company estimates the allowance for doubtful accounts based on an analysis of specific customers, taking into consideration the age of past due accounts, historical trends and an assessment of the customer’s ability to pay.  The adequacy of the allowance is evaluated each month as part of the month-end closing activities and all customer accounts are reviewed.  Established guidelines as well as professional judgment are used in establishing the allowance.  Receivables that prove to be uncollectible after prescribed collection efforts have been exhausted are written-off by a charge to the allowance for doubtful accounts.  Recoveries of receivables previously written off are recorded when received.  Interest is not charged on overdue receivables, nor is collateral obtained on any amounts due.
	Revenue Recognition
	The Company recognizes revenue when the following criteria have been met: persuasive evidence of an arrangement exists, no significant Company obligations remain, delivery has occurred, collection of the related receivable is reasonably assured, and the fees are fixed or determinable.
	We evaluate the criteria outlined in ASC Topic 605-45, Principal Agent Considerations, in determining whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. When we are the primary obligor in a transaction, are subject to inventory risk, have latitude in establishing prices and selecting suppliers, or have several but not all of these indicators, revenue is recorded at the gross sales price.  If we are not the primary obligor in the transaction and amounts earned are determined using a fixed percentage, revenue is recorded on a net basis.
	Revenue from merchandise sales:
	The Company recognizes revenue from merchandise sales when acting as a principal upon shipment of product to customers by participating merchants, net of estimated returns and allowance.  Catalog, mail and internet merchandise sales are reported on a net basis. Variable margin revenue is recognized as merchandise sales at the time a customer places an order and is based on a percentage of the merchandise sales price.
	Sales and use taxes charged to customers and incurred by the Company are shown net in the consolidated statements of income.
	Revenue from gift card sales:
	The Company has a gift card program which provides fulfillment of gift cards for large loyalty programs that offer gift card reward options in their program.  The Company recognizes revenue from gift card sales when acting as a principal upon shipment of product to customers, net of estimated returns and allowance.  Under certain of its partner agreements, the Company earns a margin that is charged in addition to the cost of the gift card.  For these sales, the Company records gift card revenue for only the amount of the margin.
	Revenue from placement fees:
	Placement fees include amounts paid to the Company by participating merchants for inclusion of their products in the Company's catalogs.  Placement fees can be either fixed or a combination of variable and fixed arrangements depending on the agreement the Company has with the participating merchant.  Fixed placement fee revenue is recognized on a straight-line basis over the circulation period of the catalog, which is generally three months. Placement fees billed in advance of distribution of the related catalog are recorded as a contra receivable account.
	Revenue from nutraceutical sales:
	Revenue from product sales and gross outbound shipping and handling charges, are recognized upon receipt of the product by the customer.  In accordance with the Company’s revenue recognition policy, the Company establishes a deferred revenue liability equal to five days which represents products that have shipped, but have not yet been received by the customers at the end of a given period. The Company’s sales terms allow customers certain limited rights of return for a period of 30-days. The Company recorded a reserve for returns of $89,473 at June 30, 2013.
	Internet marketing revenue:
	The Company recognizes revenue at the time services are performed and sales are generated on behalf of their customers.  Revenue is presented on a gross basis, net of discounts and allowances.
	Shipping and handling costs
	Amounts billed to customers related to shipping and handling costs ($821,127 and zero for the six months ended June 30, 2013 and 2012, respectively) are recorded as other revenues.  Shipping and handling costs incurred by the Company are classified as cost of goods sold in the consolidated statements of operations.
	Inventory
	The Company supplies and fulfills retail gift cards to third party loyalty programs that make the Company’s retail gift cards available to their members upon redemption of accumulated loyalty points or miles.  The Company maintains a gift card inventory and assumes all risks associated with the inventory.
	Paper inventory consists principally of paper held for future catalog editions, and is stated at lower of cost or market.  Cost is determined using the first-in, first-out method.  There is no paper inventory on hand that management believes to be obsolete or slow-moving.
	Catalog expenses
	Catalog production costs include expenses related to printing paper, and production of the SkyMall in-flight catalog and various loyalty program catalogs the Company produces.  The Company expenses catalog production costs over the circulation period of the catalog, which is generally three months.
	Advertising
	The Company expenses advertising costs when such costs are incurred.
	Stock-based Compensation
	The Company accounts for stock-based compensation by using the Black-Scholes-Merton option valuation model to estimate the fair value of stock options issued, estimating the expected forfeiture rate, and recognizing expense for the options expected to vest over the requisite service/vesting period. Refer to Note 13 for further information and required disclosures related to stock-based compensation.
	Concentrations and Credit Risk
	Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and accounts receivable.   All cash balances are maintained in two financial institutions that have been determined by management to maintain a high credit rating.  From time to time, the Company’s cash balances may exceed Federal Deposit Insurance Corporation (“FDIC”) insurance limits.  As part of its cash management process, the Company performs periodic evaluations of these financial institutions.  Regarding trade accounts receivable, the Company minimizes its credit risk by performing credit evaluations of its customers and /or limiting the amount of credit extended.  Accounts receivable balances are carried net of any allowances for doubtful accounts.
	Intangible Assets
	Intangible assets consist primarily of the “SkyMall” tradename, the SkyMall loyalty program, merchant relationships, customer relationships, purchased technology and non-compete agreements which are recorded at their estimated fair value at the date of acquisition. For intangible assets with finite lives, the pattern in which the economic benefit of the assets will be consumed is evaluated based on projected usage or production of revenues.  The Company considers certain factors when assigning useful lives such as legal, regulatory and contractual provisions as well as management’s judgment, the effects of obsolescence, demand, competition and other economic factors.  Intangible assets are amortized using the straight-line method over their estimated useful lives ranging from two to eight years. Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. There were no impairment charges for intangible assets for the six months ended June 30, 2013 and 2012.
	Goodwill
	Goodwill represents the excess of the cost of an acquired entity over the net fair value of the identifiable assets acquired and liabilities assumed. Goodwill is not amortized, but rather is assessed for impairment annually or whenever events or changes in circumstances indicate that an impairment may have occurred.  The Company performs an annual impairment assessment, or whenever events or circumstances indicate impairment may have occurred.  Effective January 1, 2013, the Company began operating two reporting segments (Internet Marketing and Nutraceutical Products) and upon consummation of the SkyMall Merger in May 2013, the Company began operating a third reporting unit (SkyMall).  Beginning in 2013, the Company evaluates the need for an impairment charge for goodwill recorded in each reporting unit based on the fair value of the respective reporting unit.  No impairment charge for goodwill was recorded during the three month period ended June 30, 2013 but goodwill was substantially impaired at December 31, 2013 (Note 18).
	Business Combination
	The Company’s completion of its merger with the SkyMall Companies on May 16, 2013 has resulted in the recording of goodwill and identifiable definite-lived intangible assets.  The Company recognizes all of the assets acquired and liabilities assumed at their fair values on the acquisition date.  The Company has used significant estimates and assumptions, including fair value estimates, as of the merger date and may refine those estimates that are provisional, as necessary, during the measurement period.  The measurement period is the period after the acquisition date, not to exceed one year, in which new information may be gathered about facts and circumstances that existed as of the acquisition date to adjust the provisional amounts recognized.  Measurement period adjustments are applied retrospectively.  All other adjustments are recorded to the consolidated statements of operations.  The Company did not record any measurement period adjustments during the six month period ended June 30, 2013.  Acquisition-related costs are recognized separately from the acquisition and expensed as incurred and are generally included in general and administrative expenses in the consolidated statements of operations.  The Company determines the useful lives for definite-lived tangible and intangible assets and liabilities assumed using estimates and judgments.
	Income Taxes
	The Company utilizes the asset and liability method of accounting for income taxes. This method requires that the current or deferred tax consequences of all events recognized in the financial statements be measured by applying the provisions of enacted tax laws to determine the amounts of taxes payable or refundable currently, and the deferred tax assets and liabilities attributable to temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax assets are reviewed for recoverability and the Company records a valuation allowance to reduce its deferred tax assets when it is more likely than not that all or some portion of the deferred tax assets will not be recovered.
	The Company recognizes and measures uncertain tax positions using a more-likely-than-not approach. The Company had no material uncertain tax positions at June 30, 2013 or December 31, 2012.
	Comprehensive Income (Loss)
	Components of comprehensive income or loss, including net income or loss, are reported in the financial statements in the period in which they are recognized.  Comprehensive income or loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources.  Net income (loss) and other comprehensive income (loss) are reported net of any related tax effect to arrive at comprehensive income (loss).  The Company did not have any items of comprehensive income (loss) for the six month periods ended June 30, 2013 or 2012.
	Reclassification
	Certain amounts in the 2012 financial statements have been reclassified to conform to the 2013 financial presentation.  Such reclassifications were not material individually or in the aggregate.
	Recent Accounting Pronouncements
	The FASB has issued Accounting Standards Update (ASU) No. 2012-02, Intangibles--Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU states that an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Codification Subtopic 350-30, Intangibles-Goodwill and Other General Intangibles Other than Goodwill. Under the guidance in this ASU, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in this ASU are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity's financial statements for the most recent annual or interim period have not yet been issued or, for nonpublic entities, have not yet been made available for issuance.
	Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not or are not believed by management to have a material impact on the Company's present or future financial statements.

Accounts_Receivable

Accounts Receivable	6 Months Ended
	Jun. 30, 2013
Accounts Receivable, Net [Abstract]	'
Accounts Receivable	'
	Accounts receivable consist of the following at June 30, 2013 and December 31, 2012:
		6/30/13			12/31/12
	Trade receivables	$	10,863,370		$	699,207
	Merchant bank receivables		296,381			-
	Placement fees billed in advance of distribution		(4,354,111	)		-
	Allowance for doubtful accounts		(942,405	)		-
		$	5,863,235		$	699,207
	The Company had outstanding balances in accounts receivable from two customers representing 51% of trade receivables at June 30, 2013.  Revenues from these two customers represented 36% and 29% of total revenues for the three and six month periods ended June 30, 2013, respectively.  No other customers represented greater than 10% of net revenues in the three and six months ended June 30, 2013 or total trade receivables at June 30, 2013.
	During the three and six month periods ended June 30, 2012 the Company had two customers in each period that represented approximately 66% (37% and 29%) and 60% (31% and 29%) of revenues for the respective periods.  At December 31, 2012 trade receivables from two customers represented approximately 67% (55% and 12%) of the total trade receivable balance.  No other customers represented greater than 10% of net revenues for the three and six month period ended June 30, 2012 or total trade accounts receivable at December 31, 2012.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories consist of the following as of June 30, 2013:
	Gift cards	$	13,549,971
	Prepaid gift cards		10,082
	Paper and other		158,782
		$	13,718,835
	Prior to its merger with SkyMall, the Company carried no inventory.  The Company does not hold any nutraceutical product inventory.  Nutraceutical products are contract manufactured, packaged and stored by third parties. Finished product is invoiced to the Company at the time of direct shipment, by the third-party fulfillment center, to the customer.  Prepaid gift cards consist of gift cards which have been paid for but not yet received by the Company.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property and Equipment	'
	Property and equipment consist of the following as of June 30, 2013 and December 31, 2012:
		6/30/13			12/31/12
	Computers, office equipment and software	$	863,414		$	102,170
	Furniture, fixtures and other		194,993			104,522
	Buildings and improvements		3,971,878			-
	Leasehold improvements		1,422,851			1,344,595
			6,453,135			1,551,287
	Less accumulated depreciation		(328,067	)		(121,514	)
	Construction in progress		850,980			-
		$	6,976,047		$	1,429,773
	Depreciation expense was $106,490 and $5,351 for the three month periods ended June 30, 2013 and 2012, respectively and was $176,276 and $10,890 for the six month periods ended June 30, 2013 and 2012, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets	'
	Intangible assets consist of the following at June 30, 2013 and December 31, 2012:
				6/30/13			12/31/12
	Amortizing intangible assets:
	Loyalty partner relationships	8 years		$	13,800,000		$	-
	Merchant relationships	5 years			4,570,000			-
	Technology	3 years			1,666,399			1,666,399
	Non-compete agreements	2 years			1,531,801			1,241,801
	Internally developed software	4 years			550,000			-
	Customer database	4 years			220,000			-
					19,338,200			2,908,200
	Accumulated amortization				(836,364	)		(155,226	)
					18,501,836			2,752,947
	SkyMall tradename				7,170,000			-
	Goodwill				141,568,726			-
				$	170,240,562		$	2,752,974
	On September 24, 2012, the Company acquired certain intellectual property it intends to incorporate into its social network product.  The agreements contained various covenants by the sellers, including with respect to certain sellers, non-compete agreements.  As consideration for the intellectual property and non-compete agreements, the Company issued 727,050 of its common shares to the sellers with a deemed value of $2,908,200. Amortization of the technology asset will commence once the social network is ready for its intended use.
	Amortization expense was $563,031 and $718,257 for the three and six month periods ended June 30, 2013, respectively.  No amortization expense was recorded for the three and six month periods ended June 30, 2012.
	Future expected amortization expense for each of the five succeeding calendar years and thereafter is:
	Year		Amount
	2013		$	1,948,192
	2014			4,018,892
	2015			3,463,841
	2016			3,249,350
	2017			2,758,271
	Thereafter			6,413,289
			$	21,851,835

NOTES_PAYABLE_RELATED_PARTIES

NOTES PAYABLE - RELATED PARTIES	6 Months Ended
	Jun. 30, 2013
Due to Related Parties [Abstract]	'
Notes Payable - Related Parties	'
	On March 27, 2012, the Company’s wholly-owned subsidiary Xhibit Interactive issued a promissory note in the amount of $500,000 to one of its members. The note had a maturity date, as amended, of December 31, 2012 and included interest at a simple rate of 10% per annum. On January 11, 2013 the note was cancelled. In exchange for the cancellation, the Company issued 71,429 shares of common stock to the note holder and issued a new note in the amount of $250,000, which bears interest at a 10% annual rate and has a maturity date of December 31, 2013. The note holder signed a waiver of default for the period December 31, 2012 to the date the note was cancelled.  Through June 30, 2013, the Company has made principal payments totaling $40,000. At June 30, 2013 the remaining outstanding balance due on the note is $210,000.
	On May 29, 2012, the Company’s wholly-owned subsidiary Xhibit Interactive issued a promissory note in the amount of $200,000 to one of its members.  The note had a maturity date, as amended, of December 31, 2012 and included interest at a simple rate of 10% per annum. On January 14, 2013 the note was cancelled.  In exchange for the cancellation, the Company issued 57,143 shares of common stock to the note holder.  The note holder signed a waiver of default for the period December 31, 2012 to the date the note was cancelled.
	On March 28, 2013, the Company issued a promissory note in the amount of $100,000 to one of its shareholders. The note bears interest at a simple rate of 10% per annum and is due and payable on March 28, 2014.
	On April 15, 2013, the Company issued unsecured promissory notes in the aggregate principal amount of $375,000 to four of its shareholders. The notes bear interest at a fixed amount equal to 10% of the principal amount and are due and payable on March 31, 2014.
	On April 30, 2013, the Company issued unsecured promissory notes in the aggregate principal amount of $210,000 to two of its shareholders. The notes bear interest at a fixed amount equal to 10% of the principal amount and are due and payable on March 31, 2014.
	On May 29, 2013, the Company issued unsecured promissory notes in the aggregate principal amount of $350,000 to two of its shareholders. The notes bear interest at a fixed amount equal to 10% of the principal amount and are due and payable on May 31, 2014.

Revolving_Line_of_Credit

Revolving Line of Credit	6 Months Ended
	Jun. 30, 2013
Line of Credit Facility [Abstract]	'
Revolving Line of Credit	'
	On May 10, 2013, the SkyMall Companies entered into a $7,650,000 revolving line of credit note with JPMorgan Chase Bank, N.A. that refinanced an existing line of credit (the “Bank Line”).  The Bank Line expires on June 30, 2014 and interest on outstanding borrowings is payable monthly at a rate of LIBOR plus 0.5%.  The Bank Line is fully guaranteed by, and secured by all of the assets of, Xhibit and its subsidiaries, including the SkyMall Companies, pursuant to Continuing Guarantees and Continuing Security Agreements of Xhibit and each of its subsidiaries. In addition to the guaranties provided by the Company, the Credit Facility is also guaranteed an affiliate company controlled by Jahm Najafi, a member of the Company's Board of Directors and the Company’s majority shareholder through beneficial ownership.  At June 30, 2013, there was $7,650,000 outstanding under the Bank Line.

SHAREHOLDERS_EQUITY

SHAREHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2013
Notes to Financial Statements	'
Shareholders' Equity	'
	On February 14, 2012, the Company's Board of Directors approved an 8 for 1 forward stock split of its Common Stock with a record date of March 1, 2012.  In connection with the stock split the Board of Directors also approved an increase in the Company’s authorized shares of Common Stock from 60,000,000 shares to 480,000,000 shares and its Preferred Stock from 10,000,000 to 80,000,000 shares.  Pursuant to Nevada Revised Statutes 78.207, a forward stock split that is conducted at the same time as a corresponding increase in the authorized shares of the Company’s capital stock does not require shareholder approval. The Company filed a Certificate of Change with the Nevada Secretary of State showing the changes to the Company's authorized capital stock on February 23, 2012, with an effective date of the close of business on February 29, 2012.  The stock split has been retroactively reflected in these financial statements.
	On June 4, 2012, pursuant to the Merger Agreement with Xhibit Interactive, the Company issued 55,383,452 shares of its common stock to holders of Units of Xhibit Interactive.
	On August 30, 2012 the Company’s Board of Directors adopted the Xhibit Corp. 2012 Stock Option Plan (“Plan”).  Under the Plan the Company may issue up to an aggregate total of 13,000,000 incentive or non-qualified options to purchase the Company’s common stock.
	On September 24, 2012, pursuant to the Settlement and Release Agreement in conjunction with the Company’s acquisition of certain intellectual property rights related to its social media platform, the Company issued 727,050 shares of its common stock.
	On January 11, 2013 the Company cancelled its $500,000 note payable due one of its shareholders.  In exchange for the cancellation, the Company issued 71,429 shares of common stock to the note holder and issued a new note in the amount of $250,000, which bears a 10% annual interest rate and has a maturity date of December 31, 2013. As a result, the Company recorded a loss on the conversion of debt in the amount of $32,145.
	On January 14, 2013 the Company cancelled its $200,000 note payable due one of its shareholders.  In exchange for the cancellation, the Company issued 57,143 shares of common stock to the note holder. As a result, the Company recorded a loss on the conversion of debt in the amount of $34,286.
	On May 16, 2013, pursuant to the SkyMall Merger Agreement with SHC, the Company issued 44,440,000 shares of its common stock to shareholders of SHC.  In addition, the Company issued 400,000 shares of its common stock on July 9, 2013 to an individual with a value of $1,600,000 (based upon the quoted trading price of $4.00 per share) as consideration for consulting services provided to the Company in connection with the SkyMall Merger.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	The carrying value of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued expenses and notes payable approximate fair value because of the short maturities of those instruments.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	On November 9, 2011 the Company’s wholly-owned subsidiary Xhibit Interactive entered into a lease agreement for corporate office space in Tempe, Arizona.  Under the terms of the agreement, the Company made a payment of $250,000 in 2011 for prepaid rent to be applied to the first nine months’ rent beginning with the commencement date of June 1, 2012.  The lease has pre-established annual rent increases and the original lease term ends in December 2018.  The lease has an option to extend for an additional five years.  The Company was also granted a $790,550 tenant improvement allowance.  This allowance was used for the leasehold improvements completed on August 1, 2012.  Accordingly, the Company has recorded the tenant improvement allowance as a deferred lease incentive, and began amortizing the costs on August 1, 2012, which will continue through the remaining term of the lease agreement.
	In August 2012, the Company entered into a lease agreement with ABC Internet Media (“ABC”), owned by its Chief Technology Officer, to lease approximately 4,900 square feet of office space in Banja Luka, Bosnia and Herzegovina.  The lease requires monthly payments of 13,500 denominated in the Bosnian Mark; however it is paid in USD, and can fluctuate month to month depending on the exchange rate.  This lease has a term of seven years and terminates on August 1, 2019.
	The Company entered into a non-cancelable automobile lease in April 2012 for a car for an employee.  The lease requires fixed monthly payments of $1,063 and expires in April 2015.  The Company has the option to purchase the vehicle at the end of the lease.
	The Company has entered into a lease for land on which SkyMall’s offices are located.  The Company has negotiated a renewal of its land lease in which the renewal term extends through 2015 for the entire leased property and through 2035 for the portion of the land currently used by the Company.  The Company receives rents through a sublease on a portion of the leased land.
	Future minimum payments, not including the lease extension discussed above, net of receipts due under related subleases are as follows:
	Year	Amount
	2013	$	312,471
	2014		641,198
	2015		656,751
	2016		583,250
	2017		604,854
	Thereafter		1,575,162
		$	4,373,686

StockBased_Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2013
Stock-Based Compensation	'
Stock-Based Compensation	'
	On August 30, 2012, the Company’s Board of Directors adopted the Xhibit Corp. 2012 Stock Option Plan (“Plan”). Under the Plan the Company may issue up to an aggregate total of 13,000,000 incentive or non-qualified options to purchase the Company’s common stock. On May 13, 2013, the Company’s Board of Directors authorized the grant of non-qualified stock options to certain of its employees and contractors to purchase 1,910,000 of its common shares under the Plan. A total of 1,895,000 options were granted with an exercise price of $4.02, which is equal to the closing price of the common stock on the grant date, and a contractual term of ten years. The options vest and become exercisable ratably over a two year period on each anniversary of the grant date. At June 30, 2013, there were 11,105,000 options available for future grants under the Plan.
	In order to estimate the fair value of stock options on the date of grant, the Company applied the Black-Scholes-Merton option valuation model. Inherent in the model are certain highly subjective assumptions related to the expected term of the options, the expected volatility of the Company’s stock price, expected dividends, and a risk-free interest rate. The fair value of the stock options granted was estimated to be $2.27, based upon the following assumptions:
	Expected term		5.75 years
	Expected stock price volatility			62.55	%
	Dividends		None
	Risk free interest rate			1.3	%
	These assumptions were determined based upon the following considerations:
		·	Company has no historical stock option experience that would serve as a basis to estimate expected term and the stock options granted have the “plain-vanilla” characteristics described in SEC Staff Accounting Bulletin No. 107 (SAB 107). Therefore, the simplified method described in SAB 107, which uses an average of the options’ contractual term and their weighted average vesting periods, has been used to calculate an estimated expected term.
		·	Company has a limited trading history for its common stock. Therefore, expected stock price volatility has been estimated based upon the historical stock price volatility of another public company that operates in its industry, using daily price observations over a period equivalent to the expected term of the Company’s stock options. This peer company is similar to the Company, but it is larger in size and has been publicly-traded for a longer period. Thus, it is anticipated that the historical period used to observe the peer company’s volatility will reasonably correspond with the Company’s life cycle stage during the expected term of the options.
		·	As the Company has paid no dividends, and has no present plans to pay dividends in the future, no dividends were assumed for purposes of the fair value estimate.
		·	The risk-free rate is based on the implied yield of 7-year U.S. Treasury notes as of the grant date, as this period would reasonably coincide with the expected term.
	Stock-based compensation expense is recorded over the service/vesting period based on the estimated value of the options that are ultimately expected to vest. An initial estimated forfeiture rate of 3% has been assumed for this calculation, and stock-based compensation expense will be adjusted as necessary in subsequent periods to reflect actual forfeiture activity.
	For the three month period ended June 30, 2013, the Company recorded $406,597 of stock-based compensation expense within the consolidated statement of operations, as follows:
	Sales and marketing expenses		$	272,495
	General and administrative expenses			26,820
	Research and development expenses			107,282
			$	406,597
	No stock-based compensation expense was recorded for any period prior to April 1, 2013.
	The estimated unrecognized compensation cost related to non-vested stock option awards of $3,695,025 is expected to be recorded over the remaining weighted average vesting period of 1.36 years.
	Stock option activity for the six month period ended June 30, 2013 was as follows:
			Shares Under Option			Weighted Average Exercise Price
	Outstanding at beginning of period			-
	Granted			1,895,000		$	4.02
	Forfeited			(5,000	)	$	4.02
	Exercised			-
	Outstanding at end of period			1,890,000		$	4.02
	Remaining contractual life		9.87 years
	Options exercisable at end of period			-
	The estimated number of options outstanding as of June 30, 2013 and expected to vest was 1,810,578 and their aggregate intrinsic value was calculated as $706,125.  This aggregate value is based on the positive difference between the closing price of $4.41 for the Company’s stock on June 30, 2013 and the exercise price of the options, assuming the option holders had been able to exercise as of that date.

Retirement_Plan

Retirement Plan	6 Months Ended
	Jun. 30, 2013
Retirement Plan	'
Retirement Plan	'
	The SkyMall Companies have a retirement savings 401(k) plan (the “Plan”) covering all their employees with at least 6 months of service.  Participants are eligible to defer the maximum allowable percentage of eligible compensation under the Internal Revenue Code.
	The Company made no matching contributions to the Plan during the six month period ended June 30, 2013.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	During the three and six month periods ended June 30, 2013, the Company paid ABC Internet Media, an entity owned by the Company’s Chief Technology Officer, approximately $27,000 and $54,000, respectively in lease payments for office space in Banja Luka, Bosnia-Herzegovina.
	During the six months ended June 30, 2013 the Company paid WAT Works, LLC, an entity 50% owned by one of our employees, $108,704 for reimbursement of certain expenses incurred on the Company’s behalf pursuant to a Marketing Services Agreement.
	On May 10, 2013, SkyMall, LLC ("SkyMall"), a wholly owned subsidiary of SHC Parent Corp. ("SHC"), which is a wholly-owned subsidiary of the Company, entered into a $7.65 million credit agreement (collectively, the "Credit Facility") with JPMorgan Chase Bank, N.A. (the "Lender").  In addition to the guaranties provided by the Company, the Credit Facility is also guaranteed by an affiliate company controlled by Mr. Najafi, a member of the Company's Board of Directors and the Company’s majority shareholder through beneficial ownership.

BUSINESS_COMBINATION

BUSINESS COMBINATION	6 Months Ended
	Jun. 30, 2013
Business Combination	'
Business Combination	'
	On May 16, 2013, the Company completed its acquisition of SHC Parent Corp.  The Company issued 44,440,000 of its shares of common stock in exchange for 100% of the outstanding shares of common stock of SHC Parent Corp.  The Company valued the 44,440,000 shares issued in the SkyMall Merger at fair value.  With the assumption of liabilities, the total purchase price for the assets was $200,954,670 as of May 16, 2013.  As required by the terms of the acquisition, Mr. Richarde resigned as Chief Executive Officer and was replaced by Kevin Weiss who also joined the Board.
	The purchase price allocation, which was based on a qualified independent valuation as of the merger date, is as follows:
	Cash	$	4,369,535
	Accounts receivable		3,893,179
	Inventories		17,385,846
	Prepaid expenses		1,649,220
	Property and equipment		5,267,121
	Amortizing intangible assets		19,430,000
	SkyMall tradename		7,170,000
	Goodwill		141,568,726
	Other assets		221,043
	Liabilities assumed		(49,858,670	)
		$	151,096,000
	The following is the unaudited proforma statement of operations data of the combined entity as though the business combination had been effected as of the beginning of the comparable annual reporting period for the six-month periods ended June 30, 2013 and 2012.
		6/30/13			6/30/12
	Proforma revenues	$	48,832,059		$	45,638,240
	Proforma net loss		(9,146,273	)		(5,736,428	)
	Proforma net loss per share (basic and diluted)		(0.08	)		(0.05	)

Segment_Information

Segment Information	6 Months Ended
	Jun. 30, 2013
Segment Information	'
Segment Information	'
	In January 2013, the Company began operating in two reportable segments: Internet Marketing and Nutraceutical Products. Effective May 16, 2013, upon consummation of the merger with SHC Parent Corp. and its subsidiaries, referred to collectively as the “SkyMall Companies”, the Company began operating a third reportable segment, SkyMall Products. Each segment is managed separately and provides different products and services.
	The accounting policies of the segments are the same as described above, but research and development costs and certain selling, general and administrative costs have not been allocated to the segments. As a result, the segment information presented below is reflective of the manner in which management evaluates profitability for the segments. Further, the Company manages its working capital on a consolidated basis and does not allocate long-lived assets to the segments. Accordingly, total assets by segment have not been disclosed.
	The following table presents information by segment for the six and three months ended June 30, 2013:
	For the six months ended June 30, 2013
		Internet		Nutraceutical
		Marketing		Products			SkyMall			Corporate			Consolidated
	Revenues	$	3,083,263	$	6,860,936		$	10,346,666		$	-		$	20,290,865
	Cost of revenues		1,107,327		6,528,360			6,586,102			-			14,221,789
	Gross profit		1,975,936		332,576			3,760,564			-			6,069,076
	Research and development		-		-			-			628,808			628,808
	Selling, general and administrative		904,995		809,587			4,739,668			4,290,894			10,745,144
	Segment operating income (loss)		1,070,941		(477,011	)		(979,104	)		(4,919,702	)		(5,304,876	)
	Interest and other expense		2,629		-			8,595			91,522			102,746
	Net income (loss)	$	1,068,312	$	(465,579	)	$	(987,699	)	$	(5,011,224	)	$	(5,407,622	)
	For the three months ended June 30, 2013
		Internet		Nutraceutical
		Marketing		Products			SkyMall			Corporate			Consolidated
	Revenues	$	1,580,984	$	4,604,091		$	10,346,666		$	-		$	16,531,741
	Cost of revenues		922,038		4,087,300			6,586,102			-			11,595,440
	Gross profit		658,946		516,791			3,760,564			-			4,936,301
	Research and development		-		-			-			357,242			357,242
	Selling, general and administrative		287,658		530,043			4,739,668			3,331,483			8,888,852
	Segment operating income (loss)		371,288		(13,252	)		(979,104	)		(3,688,725	)		(4,309,793	)
	Interest and other expense		1,642		-			8,595			17,883			28,120
	Net income (loss)	$	369,646	$	(13,252	)	$	(987,699	)	$	(3,706,608	)	$	(4,337,913	)
		June 30,
	Property and equipment, net	2013		2012
	SkyMall	$	5,516,189	$	-
	Internet marketing		52,587		-
	Nutraceutical products		5,502		-
	Corporate		1,401,769		1,374,827
		$	6,976,047	$	1,374,827
		Six Months Ended
		June 30,
	Additions to property and equipment		2013		2012
	SkyMall	$	309,276	$	-
	Internet marketing		24,576		-
	Nutraceutical products		6,568		-
	Corporate		173,973		564,131
		$	514,393	$	564,131

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	On July 31, 2013, Mr. Richarde resigned from his positions as President and Chairman of the Company and from all positions held in the Company’s subsidiaries.  On August 6, 2013, the Company, and certain of its subsidiaries, entered into a Mutual Release Agreement (the "Release Agreement") with Mr. Richarde.  As a condition of the Release Agreement, Mr. Richarde sold 5,000,000 of his shares to a shareholder of the Company, 15,000,000 shares to X Shares, LLC (“X Shares”), an entity controlled by Mr. Najafi who is a member of the Company’s Board of Directors and the Company’s majority shareholder through beneficial ownership, and canceled 4,440,064 of his shares. Mr. Richarde’s sale of the 15,000,000 shares to X Shares was done partially for the benefit of the Company and Mr. Richarde such that the Company would have a clear control shareholder who would be incentivized to, and could, assist in the future financing of the Company.  Accordingly, the Company recorded a contribution to capital by Mr. Richarde and non-cash stock compensation of $27,037,500 in September 2013, when the sale occurred, for the difference between the actual price paid and fair value of the shares.  While the closing market value of the Company’s common stock was $2.15 per share on the date the sale occurred, the Company determined the market value should be reduced by a 15% discount for trading restrictions associated with such a large number of shares to a fair value amount of $1.8275 per share.  Upon completion of the sales and cancellation of the shares at closing, Mr. Richarde retained 20,000,000 shares of the Company’s common stock and was the Company’s second largest shareholder.
	On September 18, 2013, the Company borrowed $5,000,000 from SMXE Lending, LLC (“SMXE”), an entity controlled by Mr.  Najafi, (the “Term Debt”).  The Term Debt matures on September 18, 2014 and interest is payable monthly at a rate of LIBOR plus 4.5%.  The Term Debt is junior to the existing Bank Line, which continued in its current form, but is fully guaranteed by, and secured by all of the assets of, the Company and its subsidiaries, including the SkyMall Companies pursuant to Continuing Guarantees and Continuing Security Agreements of each of the Company and its subsidiaries; a Leasehold Deed Of Trust, Assignment Of Rents And Leases, Security Agreement And Fixture Filing executed by SkyMall, LLC; a Trademark Collateral Agreement executed by SkyMall, LLC; and a Trademark And Copyright Collateral Agreement executed by the Company.
	In accordance with the Company’s accounting policy, an impairment review was undertaken of goodwill and intangible assets during the 2013 year-end financial statement closing process.  The Company determined that a review of the qualitative factors of its recorded goodwill as described in ASC 350-20-35-3 was not going to benefit its analysis since the acquisition had occurred so recently.  However, the Company determined that the following conditions surrounding the fair value of the SkyMall reporting unit raised concerns that the fair value of the SkyMall reporting unit could be less than the carrying value, including goodwill:
		·	From the SkyMall Merger closing to December 31, 2013, the Xhibit market share price had decreased by 63% (from $4.00 to $1.50 per share), despite significant increases in all major market indexes during this same period.
		·	Revenue growth in both SkyMall’s Commerce and Loyalty business units did not occur as anticipated during the latter part of 2013.
		·	SkyMall executed a reduction in force in the third quarter of 2013 in which 13 corporate positions, including SkyMall’s President, who had served in that role since 2003, were eliminated.  These position eliminations represented 14% of SkyMall’s corporate staff.
	Based on the factors noted above, the Company believed an impairment test was required.  The Company engaged an independent valuation firm to assist the Company in conducting the impairment test.  A quantitative Step 1 test was first performed by comparing the fair value of the SkyMall reporting unit at December 31, 2013 to the related carrying value, including goodwill.  This Step 1 test showed that the carrying value of the SkyMall reporting unit did exceed fair value and accordingly, an impairment analysis of the implied fair value of the SkyMall reporting unit’s goodwill and other intangible assets using customary valuation methodologies, including income (i.e., discounted cash flow) and market analyses was performed.  Based on the results of the impairment analysis, the Company determined that an impairment had occurred in the SkyMall reporting unit with respect to the restated goodwill and certain other intangible assets.  An impairment charge of $137,764,842 for goodwill and certain other intangible assets was recorded at December 31, 2013.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2013
Accounting Policies [Abstract]	'
Organization and Business	'
	Organization and Business
	Xhibit Corp. (the “Company”, “Xhibit” or the “Registrant”), f/k/a NB Manufacturing, Inc., was incorporated on September 19, 2001 in the State of Nevada.  The original purpose of the Company was to provide manufacturing services.  Effective November 12, 2012 the Company changed its legal name from NB Manufacturing, Inc. to Xhibit Corp. by amending its Articles of Incorporation with the State of Nevada.
	On June 4, 2012, the merger (the "Merger") contemplated by the Merger Agreement dated as of April 25, 2012 by and among Xhibit Corp., a Nevada corporation, NB Manufacturing Subsidiary, LLC, a Nevada limited liability company (the "Merger Sub"), Xhibit Interactive, LLC, a Nevada limited liability company ("Xhibit Interactive"), f/k/a Xhibit, LLC, and a certain director and officer of the then NB Manufacturing, Inc. (the "Merger Agreement"), as amended as of May 23, 2012, was completed as of the filing of Articles of Merger with the Secretary of State of the State of Nevada, merging the Merger Sub into Xhibit Interactive.
	As a result of the Merger and pursuant to the Merger Agreement, Xhibit Interactive became a wholly-owned subsidiary of the Company, and the Company issued 55,383,452 shares of its common stock to holders of Units of Xhibit Interactive at a rate of 1.2641737582 shares of the Company's common stock for each Xhibit Interactive Unit.
	Immediately following the Merger, the Registrant had 66,583,676 shares of common stock outstanding and no derivative securities outstanding. The former members of Xhibit Interactive owned 83.2% of the Registrant's outstanding securities, and the Registrant's shareholders owned 16.8% of the Registrant's outstanding securities.
	Xhibit Interactive was organized on July 18, 2011 as a Nevada limited liability company.  On August 9, 2011, Xhibit Interactive entered into a Unit Exchange Agreement whereby the members of SpyFire Interactive, LLC (“SpyFire”) and Stacked Digital, LLC (“Stacked”) exchanged 100% of their membership units for 18,292,319 of Xhibit Interactive’s Units.  Concurrent with this transaction, SpyFire and Stacked became wholly-owned subsidiaries of Xhibit Interactive.  On September 21, 2012, Xhibit Interactive filed with the State of Nevada an Amendment to its Articles of Organization to change the name of Xhibit, LLC to Xhibit Interactive, LLC.
	On January 20, 2012 Xhibit Interactive formed Xhibit, d.o.o., a wholly-owned Bosnian subsidiary, for the purpose of hiring highly skilled software coders, programmers and developers to provide the Company with high quality and economical in-house product development capabilities.
	On May 24, 2012, the Company, through its wholly-owned subsidiary Xhibit Interactive, acquired Social Bounce, LLC (“Bounce”), a social media and online game development company founded on August 2, 2011.  Bounce was acquired to obtain intellectual property for the Company’s online and mobile gaming and social media platforms.  Bounce had nominal assets and no operations prior to May 24, 2012.  Bounce was merged into Xhibit Interactive and Bounce ceased to exist.
	On June 29, 2012, the Company formed a new wholly-owned subsidiary, FlyReply Corp., and launched its newly developed product through this company, which provides turn-key cloud based marketing CRM solutions on a subscription basis to customers.
	On September 24, 2012, the Company acquired various intellectual property assets owned by several individuals and private companies giving it the right to the source code, software, database, websites and domain names previously owned or operated by Radio Connect, LLC, Twit Yap, LLC and Star Connect, LLC which the Company now refers to as its Twit Yap social media properties. The Company obtained these assets for a total issuance of 727,050 shares of common stock.
	On December 1, 2012, we entered into a Marketing Services Agreement with WAT Works, LLC, a Utah limited liability company ("WAT Works").  We also hired five employees (including a 50% equity holder in WAT Works) at salaries ranging from $7,500 to $11,000 per month plus a bonus pool of five percent (5%) of EBITDA generated by these five at will employees in the consumer nutraceutical products industry.  Our agreement with WAT Works engaged it to select products developed by third party formulators and manufacturers and assist us in marketing this line of health and wellness related consumer products and services.  We agreed to pay WAT Works its direct costs in delivering these services, which included reimbursement for rent (as they operate out of an office in Salt Lake City, Utah), reimbursement for manufacturing and formulation costs paid to a third party, and payment of a contractor for sales tracking software development.  This Marketing Services Agreement is exclusive but terminable at will at any time and is on a month to month basis. During the first six months of 2013, a majority of Xhibit Interactive's revenues have been generated by these five employees from the sales of a weight loss product, colon cleanser and green coffee supplement.  Sales have been made in the United States, Australia and South Africa. During the second quarter ended June 30, 2013, the Company discontinued all sales of nutraceutical products but is continuing to conduct internet marketing and advertising campaigns for customers which sell their own nutraceutical products.
	On May 16, 2013, the Company entered into an Agreement and Plan of Merger (the “SkyMall Merger Agreement”), among Xhibit, Project SMI Corp., a Delaware corporation and wholly-owned subsidiary of Xhibit (“SMI Merger Sub”), SHC Parent Corp., a Delaware corporation (“SHC”), and TNC Group, Inc., an Arizona corporation and Stockholder Representative for the SHC stockholders. Pursuant to the terms of the Merger Agreement, on May 16, 2013, SMI Merger Sub merged with and into SHC (the “SkyMall Merger”), with SHC surviving the SkyMall Merger as a wholly-owned subsidiary of Xhibit. SHC is the parent corporation of SkyMall Interests, LLC, a Delaware limited liability company (“Interests”), SkyMall, LLC, a Delaware limited liability company (“SkyMall, LLC”), and SkyMall Ventures, LLC, a Delaware limited liability company (“Ventures,” and, with SHC, Interests and SkyMall, LLC, the “SkyMall Companies” or "SkyMall"). The former shareholders of SHC became shareholders of Xhibit, receiving 44,440,000 shares of Xhibit common stock as part of the SkyMall Merger.
	Xhibit, through its subsidiaries other than SkyMall Companies, is an online marketing and digital advertising company providing targeted and measurable online advertising campaigns and programs for a broad base of advertisers and advertising agency customers. The Company enables marketers to advertise and sell their products and services through major online marketing channels including display advertising and affiliate marketing networks.  As of June 30, 2013, the marketing and sale of nutraceutical products online represented a significant portion of the business of Xhibit.
	The SkyMall Companies operate (i) SkyMall, a multi-channel, direct marketer offering a wide array of merchandise from numerous direct marketers and manufacturers through the SkyMall catalog and website, SkyMall.com; and (ii) SkyMall Ventures, a provider of merchandise, gift cards and experiential rewards reaching millions of loyalty program members in various corporate and other loyalty programs throughout the United States.
	SkyMall’s loyalty business provides turnkey strategy, creative and fulfillment solutions for numerous customer programs operated by internationally-recognized brands such as Marriott Rewards, Caesar’s Entertainment (formerly Harrah’s Casinos) and Capital One. SkyMall’s proprietary technology system allows SkyMall to precisely manage merchandise procurement across a vast network of vendors to ensure that the most current products are available for loyalty program members. In addition, SkyMall designs, develops and hosts the websites and manages the entire ecommerce transaction process from order placement to shipment and customer service. For example, some sites features the ability to include: (i) mixed payment options (the ability to combine points and dollars); (ii) multiple currencies and languages; and (iii) auctions.
	SkyMall’s loyalty merchandising solutions are co-branded or private-labeled and offer a full suite of services, including development of marketing plans and strategies, product assortment selection and sourcing, website design, development and hosting, customer service support and reporting and analysis. Most of the Company's consolidated revenues now come from the SkyMall Companies.
Basis of Presentation and Principles of Consolidation	'
	Basis of Presentation and Principles of Consolidation
	The condensed consolidated interim financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information presented not misleading. The condensed interim financial statements and notes thereto should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Annual Report to the Securities and Exchange Commission for the fiscal year ended December 31, 2012, filed on Form 10-K on April 16, 2013.
	The consolidated financial statements include the accounts of Xhibit and its wholly-owned subsidiaries which include the accounts and transactions of SHC Parent Corp. and its subsidiaries from the May 16, 2013 merger date.  Intercompany transactions and balances have been eliminated in consolidation.
	In the opinion of management, all adjustments necessary to summarize fairly the financial position and results of operations for such periods in accordance with accounting principles generally accepted in the United States of America have been recorded.  All such adjustments are of a normal recurring nature. The results of operations for the most recent interim period are not necessarily indicative of the results to be expected for the full year.
Going concern and management plan	'
	Going Concern and Management Plans
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company has incurred significant losses from operations for the six months ended June 30, 2013, has used approximately $6.4 million in cash from operations through this current six month period, and has a working capital deficit of approximately $25.5 million at June 30, 2013. As a result, a risk exists regarding our ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from this uncertainty.
	A multi-step plan was adopted by management to enable the Company to continue to operate and begin to report operating profits. The highlights of that plan are:
		·	The Company plans to seek additional debt and/or equity financing.
		·	The Company intends to more fully integrate the operations of Xhibit and SkyMall to gain better efficiencies.
		·	The Company plans to aggressively seek new and additional sales opportunities.
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of Xhibit Corp. and all of its subsidiaries.  Intercompany accounts have been eliminated in consolidation.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Management believes that the estimates utilized in the preparation of financial statements are prudent and reasonable.  Actual results could differ from these estimates.
Accounts Receivable and Allowance for Doubtful Accounts	'
	Accounts Receivable and Allowance for Doubtful Accounts
	Receivables are recorded at the gross sales price of products sold to customers on trade credit terms.  The Company estimates the allowance for doubtful accounts based on an analysis of specific customers, taking into consideration the age of past due accounts, historical trends and an assessment of the customer’s ability to pay.  The adequacy of the allowance is evaluated each month as part of the month-end closing activities and all customer accounts are reviewed.  Established guidelines as well as professional judgment are used in establishing the allowance.  Receivables that prove to be uncollectible after prescribed collection efforts have been exhausted are written-off by a charge to the allowance for doubtful accounts.  Recoveries of receivables previously written off are recorded when received.  Interest is not charged on overdue receivables, nor is collateral obtained on any amounts due.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue when the following criteria have been met: persuasive evidence of an arrangement exists, no significant Company obligations remain, delivery has occurred, collection of the related receivable is reasonably assured, and the fees are fixed or determinable.
	We evaluate the criteria outlined in ASC Topic 605-45, Principal Agent Considerations, in determining whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. When we are the primary obligor in a transaction, are subject to inventory risk, have latitude in establishing prices and selecting suppliers, or have several but not all of these indicators, revenue is recorded at the gross sales price.  If we are not the primary obligor in the transaction and amounts earned are determined using a fixed percentage, revenue is recorded on a net basis.
	Revenue from merchandise sales:
	The Company recognizes revenue from merchandise sales when acting as a principal upon shipment of product to customers by participating merchants, net of estimated returns and allowance.  Catalog, mail and internet merchandise sales are reported on a net basis. Variable margin revenue is recognized as merchandise sales at the time a customer places an order and is based on a percentage of the merchandise sales price.
	Sales and use taxes charged to customers and incurred by the Company are shown net in the consolidated statements of income.
	Revenue from gift card sales:
	The Company has a gift card program which provides fulfillment of gift cards for large loyalty programs that offer gift card reward options in their program.  The Company recognizes revenue from gift card sales when acting as a principal upon shipment of product to customers, net of estimated returns and allowance.  Under certain of its partner agreements, the Company earns a margin that is charged in addition to the cost of the gift card.  For these sales, the Company records gift card revenue for only the amount of the margin.
	Revenue from placement fees:
	Placement fees include amounts paid to the Company by participating merchants for inclusion of their products in the Company's catalogs.  Placement fees can be either fixed or a combination of variable and fixed arrangements depending on the agreement the Company has with the participating merchant.  Fixed placement fee revenue is recognized on a straight-line basis over the circulation period of the catalog, which is generally three months. Placement fees billed in advance of distribution of the related catalog are recorded as a contra receivable account.
	Revenue from nutraceutical sales:
	Revenue from product sales and gross outbound shipping and handling charges, are recognized upon receipt of the product by the customer.  In accordance with the Company’s revenue recognition policy, the Company establishes a deferred revenue liability equal to five days which represents products that have shipped, but have not yet been received by the customers at the end of a given period. The Company’s sales terms allow customers certain limited rights of return for a period of 30-days. The Company recorded a reserve for returns of $89,473 at June 30, 2013.
	Internet marketing revenue:
	The Company recognizes revenue at the time services are performed and sales are generated on behalf of their customers.  Revenue is presented on a gross basis, net of discounts and allowances.
Shipping and handling costs	'
	Shipping and handling costs
	Amounts billed to customers related to shipping and handling costs ($821,127 and zero for the six months ended June 30, 2013 and 2012, respectively) are recorded as other revenues.  Shipping and handling costs incurred by the Company are classified as cost of goods sold in the consolidated statements of operations.
Inventories	'
	Inventory
	The Company supplies and fulfills retail gift cards to third party loyalty programs that make the Company’s retail gift cards available to their members upon redemption of accumulated loyalty points or miles.  The Company maintains a gift card inventory and assumes all risks associated with the inventory.
	Paper inventory consists principally of paper held for future catalog editions, and is stated at lower of cost or market.  Cost is determined using the first-in, first-out method.  There is no paper inventory on hand that management believes to be obsolete or slow-moving.
Catalog expenses	'
	Catalog expenses
	Catalog production costs include expenses related to printing paper, and production of the SkyMall in-flight catalog and various loyalty program catalogs the Company produces.  The Company expenses catalog production costs over the circulation period of the catalog, which is generally three months.
Advertising	'
	Advertising
	The Company expenses advertising costs when such costs are incurred.
Stock-based Compensation	'
	Stock-based Compensation
	The Company accounts for stock-based compensation by using the Black-Scholes-Merton option valuation model to estimate the fair value of stock options issued, estimating the expected forfeiture rate, and recognizing expense for the options expected to vest over the requisite service/vesting period. Refer to Note 13 for further information and required disclosures related to stock-based compensation.
Concentrations and Credit Risk	'
	Concentrations and Credit Risk
	Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and accounts receivable.   All cash balances are maintained in two financial institutions that have been determined by management to maintain a high credit rating.  From time to time, the Company’s cash balances may exceed Federal Deposit Insurance Corporation (“FDIC”) insurance limits.  As part of its cash management process, the Company performs periodic evaluations of these financial institutions.  Regarding trade accounts receivable, the Company minimizes its credit risk by performing credit evaluations of its customers and /or limiting the amount of credit extended.  Accounts receivable balances are carried net of any allowances for doubtful accounts.
Intangible Assets	'
	Intangible Assets
	Intangible assets consist primarily of the “SkyMall” tradename, the SkyMall loyalty program, merchant relationships, customer relationships, purchased technology and non-compete agreements which are recorded at their estimated fair value at the date of acquisition. For intangible assets with finite lives, the pattern in which the economic benefit of the assets will be consumed is evaluated based on projected usage or production of revenues.  The Company considers certain factors when assigning useful lives such as legal, regulatory and contractual provisions as well as management’s judgment, the effects of obsolescence, demand, competition and other economic factors.  Intangible assets are amortized using the straight-line method over their estimated useful lives ranging from two to eight years. Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. There were no impairment charges for intangible assets for the six months ended June 30, 2013 and 2012.
Goodwill	'
	Goodwill
	Goodwill represents the excess of the cost of an acquired entity over the net fair value of the identifiable assets acquired and liabilities assumed. Goodwill is not amortized, but rather is assessed for impairment annually or whenever events or changes in circumstances indicate that an impairment may have occurred.  The Company performs an annual impairment assessment, or whenever events or circumstances indicate impairment may have occurred.  Effective January 1, 2013, the Company began operating two reporting segments (Internet Marketing and Nutraceutical Products) and upon consummation of the SkyMall Merger in May 2013, the Company began operating a third reporting unit (SkyMall).  Beginning in 2013, the Company evaluates the need for an impairment charge for goodwill recorded in each reporting unit based on the fair value of the respective reporting unit.  No impairment charge for goodwill was recorded during the three month period ended June 30, 2013 but goodwill was substantially impaired at December 31, 2013 (Note 18).
Business Combination	'
	Business Combination
	The Company’s completion of its merger with the SkyMall Companies on May 16, 2013 has resulted in the recording of goodwill and identifiable definite-lived intangible assets.  The Company recognizes all of the assets acquired and liabilities assumed at their fair values on the acquisition date.  The Company has used significant estimates and assumptions, including fair value estimates, as of the merger date and may refine those estimates that are provisional, as necessary, during the measurement period.  The measurement period is the period after the acquisition date, not to exceed one year, in which new information may be gathered about facts and circumstances that existed as of the acquisition date to adjust the provisional amounts recognized.  Measurement period adjustments are applied retrospectively.  All other adjustments are recorded to the consolidated statements of operations.  The Company did not record any measurement period adjustments during the six month period ended June 30, 2013.  Acquisition-related costs are recognized separately from the acquisition and expensed as incurred and are generally included in general and administrative expenses in the consolidated statements of operations.  The Company determines the useful lives for definite-lived tangible and intangible assets and liabilities assumed using estimates and judgments.
Income Taxes	'
	Income Taxes
	The Company utilizes the asset and liability method of accounting for income taxes. This method requires that the current or deferred tax consequences of all events recognized in the financial statements be measured by applying the provisions of enacted tax laws to determine the amounts of taxes payable or refundable currently, and the deferred tax assets and liabilities attributable to temporary differences between financial and tax reporting and net operating loss carryforwards. Deferred tax assets are reviewed for recoverability and the Company records a valuation allowance to reduce its deferred tax assets when it is more likely than not that all or some portion of the deferred tax assets will not be recovered.
	The Company recognizes and measures uncertain tax positions using a more-likely-than-not approach. The Company had no material uncertain tax positions at June 30, 2013 or December 31, 2012.
Comprehensive Income (Loss)	'
	Comprehensive Income (Loss)
	Components of comprehensive income or loss, including net income or loss, are reported in the financial statements in the period in which they are recognized.  Comprehensive income or loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources.  Net income (loss) and other comprehensive income (loss) are reported net of any related tax effect to arrive at comprehensive income (loss).  The Company did not have any items of comprehensive income (loss) for the six month periods ended June 30, 2013 or 2012.
Reclassification	'
	Reclassification
	Certain amounts in the 2012 financial statements have been reclassified to conform to the 2013 financial presentation.  Such reclassifications were not material individually or in the aggregate.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	The FASB has issued Accounting Standards Update (ASU) No. 2012-02, Intangibles--Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. This ASU states that an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Codification Subtopic 350-30, Intangibles-Goodwill and Other General Intangibles Other than Goodwill. Under the guidance in this ASU, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The amendments in this ASU are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity's financial statements for the most recent annual or interim period have not yet been issued or, for nonpublic entities, have not yet been made available for issuance.
	Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not or are not believed by management to have a material impact on the Company's present or future financial statements.

RESTATEMENT_Tables

RESTATEMENT (Tables)	6 Months Ended
	Jun. 30, 2013
Restatement Tables	'
Effects of the restatement on purchase price allocation relating to SkyMall merger	'
		As of May 17, 2013
		As Previously Recorded			As Restated			Variance
	Current assets	$	27,297,780		$	27,297,780		$	-
	Property and equipment		5,267,121			5,267,121			-
	Amortizable intangible assets		19,780,000			19,430,000			-350,000
	SkyMall tradename		7,170,000			7,170,000			-
	Goodwill		15,622,726			141,568,726			125,946,000
	Other assets		221,043			221,043			-
	Liabilities assumed		(49,858,670	)		(49,858,670	)		-
		$	25,500,000		$	151,096,000		$	125,596,000
Effects of the restatement on financials	'
		As of June 30, 2013
		As Previously			As Restated			Variance
		Recorded
	Total current assets	$	23,130,302		$	23,130,302		$	-
	Total assets	$	75,087,728		$	200,683,728		$	125,596,000
	Total current liabilities	$	48,634,688		$	48,634,688		$	-
	Total liabilities	$	49,447,867		$	49,447,867		$	-
	Additional paid-in capital	$	32,315,213		$	157,911,213		$	125,596,000
	Accumulated deficit	$	(6,686,580	)	$	(6,686,580	)	$	-
	Total stockholders' equity	$	25,639,861		$	151,235,861		$	125,596,000

Accounts_Receivable_Tables

Accounts Receivable (Tables)	6 Months Ended
	Jun. 30, 2013
Accounts Receivable, Net [Abstract]	'
Accounts receivable	'
		6/30/13			12/31/12
	Trade receivables	$	10,863,370		$	699,207
	Merchant bank receivables		296,381			-
	Placement fees billed in advance of distribution		(4,354,111	)		-
	Allowance for doubtful accounts		(942,405	)		-
		$	5,863,235		$	699,207

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Jun. 30, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	Gift cards	$	13,549,971
	Prepaid gift cards		10,082
	Paper and other		158,782
		$	13,718,835

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property and equipment balances	'
		6/30/13			12/31/12
	Computers, office equipment and software	$	863,414		$	102,170
	Furniture, fixtures and other		194,993			104,522
	Buildings and improvements		3,971,878			-
	Leasehold improvements		1,422,851			1,344,595
			6,453,135			1,551,287
	Less accumulated depreciation		(328,067	)		(121,514	)
	Construction in progress		850,980			-
		$	6,976,047		$	1,429,773

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible assets	'
				6/30/13			12/31/12
	Amortizing intangible assets:
	Loyalty partner relationships	8 years		$	13,800,000		$	-
	Merchant relationships	5 years			4,570,000			-
	Technology	3 years			1,666,399			1,666,399
	Non-compete agreements	2 years			1,531,801			1,241,801
	Internally developed software	4 years			550,000			-
	Customer database	4 years			220,000			-
					19,338,200			2,908,200
	Accumulated amortization				(836,364	)		(155,226	)
					18,501,836			2,752,947
	SkyMall tradename				7,170,000			-
	Goodwill				141,568,726			-
				$	170,240,562		$	2,752,974
Future expected amortization expense	'
	Year		Amount
	2013		$	1,948,192
	2014			4,018,892
	2015			3,463,841
	2016			3,249,350
	2017			2,758,271
	Thereafter			6,413,289
			$	21,851,835

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2013
Commitments And Contingencies Tables	'
Future minimum lease payments	'
	Year	Amount
	2013	$	312,471
	2014		641,198
	2015		656,751
	2016		583,250
	2017		604,854
	Thereafter		1,575,162
		$	4,373,686

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2013
Stock-Based Compensation Tables	'
Fair value of grants stock options	'
	Expected term	5.75 years
	Expected stock price volatility		62.55	%
	Dividends	None
	Risk free interest rate		1.3	%
Stock-based compensation expense	'
	Sales and marketing expenses	$	272,495
	General and administrative expenses		26,820
	Research and development expenses		107,282
		$	406,597
Stock option activity	'
		Shares Under Option			Weighted Average Exercise Price
	Outstanding at beginning of period		-
	Granted		1,895,000		$	4.02
	Forfeited		(5,000	)	$	4.02
	Exercised		-
	Outstanding at end of period		1,890,000		$	4.02
	Remaining contractual life	9.87 years
	Options exercisable at end of period		-

Business_Combination_Tables

Business Combination (Tables)	6 Months Ended
	Jun. 30, 2013
Business Combination Tables	'
Preliminary purchase price allocation	'
	Cash	$	4,369,535
	Accounts receivable		3,893,179
	Inventories		17,385,846
	Prepaid expenses		1,649,220
	Property and equipment		5,267,121
	Amortizing intangible assets		19,430,000
	SkyMall tradename		7,170,000
	Goodwill		141,568,726
	Other assets		221,043
	Liabilities assumed		(49,858,670	)
		$	151,096,000
Proforma financial statements	'
		6/30/13			6/30/12
	Proforma revenues	$	48,832,059		$	45,638,240
	Proforma net loss		(9,146,273	)		(5,736,428	)
	Proforma net loss per share (basic and diluted)		(0.08	)		(0.05	)

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	3 Months Ended															6 Months Ended
	Jun. 30, 2013															Jun. 30, 2013
Segment Information Tables	'															'
Reporting information by segment	'															'
	For the three months ended June 30, 2013															For the six months ended June 30, 2013
		Internet		Nutraceutical													Internet		Nutraceutical
		Marketing		Products			SkyMall			Corporate			Consolidated				Marketing		Products			SkyMall			Corporate			Consolidated
	Revenues	$	1,580,984	$	4,604,091		$	10,346,666		$	-		$	16,531,741		Revenues	$	3,083,263	$	6,860,936		$	10,346,666		$	-		$	20,290,865
	Cost of revenues		922,038		4,087,300			6,586,102			-			11,595,440		Cost of revenues		1,107,327		6,528,360			6,586,102			-			14,221,789
	Gross profit		658,946		516,791			3,760,564			-			4,936,301		Gross profit		1,975,936		332,576			3,760,564			-			6,069,076
	Research and development		-		-			-			357,242			357,242		Research and development		-		-			-			628,808			628,808
	Selling, general and administrative		287,658		530,043			4,739,668			3,331,483			8,888,852		Selling, general and administrative		904,995		809,587			4,739,668			4,290,894			10,745,144
	Segment operating income (loss)		371,288		(13,252	)		(979,104	)		(3,688,725	)		(4,309,793	)	Segment operating income (loss)		1,070,941		(477,011	)		(979,104	)		(4,919,702	)		(5,304,876	)
	Interest and other expense		1,642		-			8,595			17,883			28,120		Interest and other expense		2,629		-			8,595			91,522			102,746
	Net income (loss)	$	369,646	$	(13,252	)	$	(987,699	)	$	(3,706,608	)	$	(4,337,913	)	Net income (loss)	$	1,068,312	$	(465,579	)	$	(987,699	)	$	(5,011,224	)	$	(5,407,622	)
																	June 30,
																Property and equipment, net	2013		2012
																SkyMall	$	5,516,189	$	-
																Internet marketing		52,587		-
																Nutraceutical products		5,502		-
																Corporate		1,401,769		1,374,827
																	$	6,976,047	$	1,374,827
																	Six Months Ended
																	June 30,
																Additions to property and equipment		2013		2012
																SkyMall	$	309,276	$	-
																Internet marketing		24,576		-
																Nutraceutical products		6,568		-
																Corporate		173,973		564,131
																	$	514,393	$	564,131

RESTATEMENT_Details_Narrative

RESTATEMENT (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2013
Restatement Details Narrative	'
Additional consideration based on reassessment	$125,596,000

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Shipping and handling costs	$821,127	$0
Reserve for returns	$89,473	'

RESTATEMENT_Details

RESTATEMENT (Details) (USD $)	Jun. 30, 2013	17-May-13
Purchase price allocation	$151,096,000	$151,096,000
Variance	'	125,596,000
Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	25,500,000
Other Current Assets [Member]	'	'
Purchase price allocation	'	27,297,780
Other Current Assets [Member] | Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	27,297,780
Property Plant And Equipment [Member]	'	'
Purchase price allocation	5,267,121	5,267,121
Property Plant And Equipment [Member] | Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	5,267,121
Intangible Assets Amortization Period [Member]	'	'
Purchase price allocation	19,430,000	19,430,000
Variance	'	-350,000
Intangible Assets Amortization Period [Member] | Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	19,780,000
SkyMall Tradename [Member]	'	'
Purchase price allocation	7,170,000	7,170,000
SkyMall Tradename [Member] | Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	7,170,000
Goodwill [Member]	'	'
Purchase price allocation	141,568,726	141,568,726
Variance	'	125,946,000
Goodwill [Member] | Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	15,622,726
Scenario Previously Reported [Member] | Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	221,043
Liability [Member]	'	'
Purchase price allocation	-49,858,670	-49,858,670
Liability [Member] | Scenario Previously Reported [Member]	'	'
Purchase price allocation	'	-49,858,670
Other Assets [Member]	'	'
Purchase price allocation	$221,043	$221,043

RESTATEMENT_Details_1

RESTATEMENT (Details 1) (USD $)	Jun. 30, 2013		Dec. 31, 2012
Total current assets	$23,130,302	[1]	$1,141,570
TOTAL ASSETS	200,683,728	[1]	5,357,048
Total current liabilities	48,634,688	[1]	1,480,103
Total liabilities	49,447,867	[1]	2,332,592
Additional paid in capital	157,911,213	[1]	4,296,682
Accumulated deficit	-6,686,580	[1]	-1,278,957
Total shareholders' equity	151,235,861	[1]	3,024,456
Scenario Previously Reported [Member]	'		'
Total current assets	23,130,302		'
TOTAL ASSETS	75,087,728		'
Total current liabilities	48,634,688		'
Total liabilities	49,447,867		'
Additional paid in capital	32,315,213		'
Accumulated deficit	-6,686,580		'
Total shareholders' equity	25,639,861		'
Restatement Adjustment [Member]	'		'
Total current assets	'		'
TOTAL ASSETS	125,596,000		'
Total current liabilities	'		'
Total liabilities	'		'
Additional paid in capital	125,596,000		'
Accumulated deficit	'		'
Total shareholders' equity	$125,596,000		'
[1]	Restated

ACCOUNTS_RECEIVABLE_Details

ACCOUNTS RECEIVABLE (Details) (USD $)	Jun. 30, 2013		Dec. 31, 2012
Accounts Receivable, Net [Abstract]	'		'
Trade receivables	$10,863,370		$699,207
Merchant bank receivables	296,381		'
Placement fees billed in advance of distribution	-4,354,111		'
Allowance for doubtful accounts	-942,405		'
Accounts receivable, net	$5,863,235	[1]	$699,207
[1]	Restated

ACCOUNTS_RECEIVABLE_Details_Na

ACCOUNTS RECEIVABLE (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Accounts Receivable Details Narrative	'	'	'	'	'
Outstanding trade receivables	51.00%	'	51.00%	'	67.00%
Trade receivables percent of revenue	36.00%	60.00%	29.00%	66.00%	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Jun. 30, 2013
Inventory Disclosure [Abstract]	'
Gift cards	$13,549,971
Prepaid gift cards	10,082
Paper and other	158,782
Inventories	$13,718,835

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	Jun. 30, 2013		Dec. 31, 2012	Jun. 30, 2012
Property And Equipment Details	'		'	'
Computers and Office Equipment	$863,414		$102,170	'
Furniture, fixtures and other	194,993		104,522	'
Buildings and improvements	3,971,878		'	'
Leasehold Improvements	1,422,851		1,344,595	'
Property and equipment, gross	6,453,135		1,551,287	'
Accumulated depreciation	-328,067		-121,514	'
Construction in progress	850,980		'	'
Total	$6,976,047	[1]	$1,429,773	$514,393
[1]	Restated

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013		Jun. 30, 2012
Property And Equipment Details Narrative	'	'	'		'
Depreciation expense	$106,490	$176,276	$894,533	[1]	$10,890
[1]	Restated

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Cost	$19,338,200	$2,908,200
Accumulated amortization	-836,364	-155,226
Amortization intangible assets	18,501,836	2,752,947
Goodwill	141,568,726	'
Net	170,240,562	2,752,974
Loyalty Relationships [Member]	'	'
Cost	13,800,000	'
Merchant Relationships [Member]	'	'
Cost	4,570,000	'
Technology [Member]	'	'
Cost	1,666,399	1,666,399
Non compete [Member]	'	'
Cost	1,531,801	1,241,801
InternallyDevelopedSoftware [Member]	'	'
Cost	550,000	'
Customer database [Member]	'	'
Cost	220,000	'
SkyMall Tradename [Member]	'	'
Cost	$7,170,000	'

INTANGIBLE_ASSETS_Details_1

INTANGIBLE ASSETS - (Details 1) (USD $)	Jun. 30, 2013
Future expected amortization expense	'
2013	$1,948,192
2014	4,018,892
2015	3,463,841
2016	3,249,350
2017	2,758,271
Thereafter	6,413,289
Future expected amortization expense	$6,413,289

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'	'
Amortization expense	$563,031	'	$718,257	'

NOTES_PAYABLE_RELATED_PARTIES_

NOTES PAYABLE - RELATED PARTIES (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2013
RelatedParty1 [Member]	'
Promissory note amount	$500,000
Interest rate	10.00%
Due and payable on	30-Nov-12
RelatedParty2 [Member]	'
Promissory note amount	200,000
Interest rate	10.00%
Due and payable on	30-Nov-12
RelatedParty [3Member]	'
Promissory note amount	100,000
Interest rate	10.00%
Due and payable on	28-Mar-14
Related Party 4 [Member]	'
Promissory note amount	375,000
Interest rate	10.00%
Due and payable on	31-Mar-14
Related Party 5 [Member]	'
Promissory note amount	210,000
Interest rate	10.00%
Due and payable on	31-Mar-14
Related Party 6 [Member]	'
Promissory note amount	$350,000
Interest rate	10.00%
Due and payable on	31-May-14

REVOLVING_LINE_OF_CREDIT_Detai

REVOLVING LINE OF CREDIT (Details Narrative) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Revolving Line Of Credit Details Narrative	'	'
Revolving line of credit note	$7,650,000	'
payable monthly at a rate of LIBOR plus	0.50%	'
Revolving line of credit, amount outstanding	'	'

SHAREHOLDERS_EQUITY_Details_Na

SHAREHOLDERS' EQUITY (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Stock split date	'2012-02-14	'
Record date	'2012-03-01	'
Authorized shares before merger	60,000,000	'
Authorized shares of Common Stock	480,000,000	480,000,000
Preferred stock before merger	10,000,000	'
Preferred Stock	80,000,000	80,000,000
Options or warrants outstanding	$0	'
Stock Option Plan aggregate options issuable	13,000,000	'
Settlement and Release Agreement shares issued	727,050	'
Note 1 [Member]	'	'
Note payable cancelled	5,000,000	'
Shares of stock issued for note payable cancelled	71,429	'
Replacement note	250,000	'
Replacement note interest rate	10.00%	'
Loss on conversion of debt	32,145	'
Note 2 [Member]	'	'
Note payable cancelled	200,000	'
Shares of stock issued for note payable cancelled	57,143	'
Loss on conversion of debt	$34,286	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 30, 2013
Commitments And Contingencies Details	'
2013	$312,471
2014	641,198
2015	656,751
2016	583,250
2017	604,854
Thereafter	1,575,162
Total	$4,373,686

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2013
Commitments And Contingencies Details Narrative	'
Automobile lease monthly payment	$1,063
Prepaid rent	250,000
Tenant improvement allowance	$790,550

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details)	6 Months Ended
	Jun. 30, 2013
Stock-Based Compensation Details	'
Expected term	'5 years 9 months
Expected stock price volatility	62.55%
Dividends	'
Risk free interest rate	1.30%

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 1) (USD $)	3 Months Ended
	Jun. 30, 2013
Stock-Based Compensation Details 1	'
Sales and marketing expenses	$272,495
General and administrative expenses	26,820
Research and development expenses	107,282
Stock-based compensation expense	$406,597

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Details 2) (USD $)	6 Months Ended
	Jun. 30, 2013
Stock-Based Compensation Details 2	'
Outstanding at beginning of period	'
Granted	1,895,000
Forfeited	-5,000
Exercised	'
Outstanding at end of period	1,890,000
Granted	$4.02
Forfeited	$4.02
Outstanding at end of period	$4.02
Remaining contractual life	'9 years 10 months 13 days
Options exercisable at end of period	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
		ABC Internet Media [Member]	ABC Internet Media [Member]	WAT Works LLC [Member]	SkyMall [Member]
Lease payments, office space	'	$27,000	$54,000	'	'
Expense reimbursement	'	'	'	108,704	'
Revolving line of credit note	$7,650,000	'	'	'	$76,500,000

BUSINESS_COMBINATION_Details

BUSINESS COMBINATION (Details) (USD $)	Jun. 30, 2013	17-May-13
Purchase Price allocation	$151,096,000	$151,096,000
Cash and Cash Equivalents [Member]	'	'
Purchase Price allocation	4,369,535	'
Accounts Receivable [Member]	'	'
Purchase Price allocation	3,893,179	'
Inventories [Member]	'	'
Purchase Price allocation	17,385,846	'
Prepaid Expenses [Member]	'	'
Purchase Price allocation	1,649,220	'
Property Plant And Equipment [Member]	'	'
Purchase Price allocation	5,267,121	5,267,121
Intangible Assets [Member]	'	'
Purchase Price allocation	19,430,000	19,430,000
SkyMall Tradename [Member]	'	'
Purchase Price allocation	7,170,000	7,170,000
Goodwill [Member]	'	'
Purchase Price allocation	141,568,726	141,568,726
Other Assets [Member]	'	'
Purchase Price allocation	221,043	221,043
Liabilities [Member]	'	'
Purchase Price allocation	($49,858,670)	($49,858,670)

BUSINESS_COMBINATION_Details_1

BUSINESS COMBINATION (Details 1) (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Business Combination Details 1	'	'
Proforma revenues	$48,832,059	$45,638,240
Proforma net loss	($9,146,273)	($5,736,428)
Proforma net loss per share (basic and diluted)	($0.08)	($0.05)

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013		Jun. 30, 2012
Revenues	$16,531,741	$2,389,725	$20,290,865		$4,509,233
Cost of revenues	11,595,440	1,455,511	14,221,789		2,835,336
Gross profit	4,936,301	934,214	6,069,076		1,673,897
Research and development	357,242	102,499	628,808		189,825
Net income (loss)	-5,407,622	-518,274	-5,407,622	[1]	-518,274
Internet Marketing [Member]	'	'	'		'
Revenues	1,580,984	'	3,083,263		'
Cost of revenues	922,038	'	1,107,327		'
Gross profit	658,946	'	1,975,936		'
Research and development	'	'	'		'
Selling, general and administrative	287,658	'	904,995		'
Segment operating income (loss)	371,288	'	1,070,941		'
Interest and other expense	1,642	'	2,629		'
Net income (loss)	369,646	'	1,068,312		'
Nutraceutical [Member]	'	'	'		'
Revenues	4,604,091	'	6,860,936		'
Cost of revenues	4,087,300	'	6,528,360		'
Gross profit	516,791	'	332,576		'
Research and development	'	'	'		'
Selling, general and administrative	530,043	'	809,587		'
Segment operating income (loss)	-13,252	'	-477,011		'
Interest and other expense	'	'	'		'
Net income (loss)	-13,252	'	-465,579		'
SkyMall [Member]	'	'	'		'
Revenues	10,346,666	'	10,346,666		'
Cost of revenues	6,586,102	'	6,586,102		'
Gross profit	3,760,564	'	3,760,564		'
Research and development	'	'	'		'
Selling, general and administrative	4,739,668	'	4,739,668		'
Segment operating income (loss)	-979,104	'	-979,104		'
Interest and other expense	8,595	'	8,595		'
Net income (loss)	-987,699	'	-987,699		'
Corporate [Member]	'	'	'		'
Revenues	'	'	'		'
Cost of revenues	'	'	'		'
Gross profit	'	'	'		'
Research and development	357,242	'	628,808		'
Selling, general and administrative	3,331,483	'	4,290,894		'
Segment operating income (loss)	-3,688,725	'	-4,919,702		'
Interest and other expense	17,883	'	91,522		'
Net income (loss)	-3,706,608	'	-5,011,224		'
Consolidated [Member]	'	'	'		'
Revenues	16,531,741	'	20,290,865		'
Cost of revenues	11,595,440	'	14,221,789		'
Gross profit	4,936,301	'	6,069,076		'
Research and development	357,242	'	628,808		'
Selling, general and administrative	8,888,852	'	10,745,144		'
Segment operating income (loss)	-4,309,793	'	-5,304,876		'
Interest and other expense	28,120	'	102,746		'
Net income (loss)	($4,337,913)	'	($5,407,622)		'
[1]	Restated

SEGMENT_INFORMATION_Details_1

SEGMENT INFORMATION (Details 1) (USD $)	Jun. 30, 2013		Dec. 31, 2012	Jun. 30, 2012
Property and equipment, net	$6,976,047	[1]	$1,429,773	$514,393
Additions to property and equipment	1,374,827		'	564,131
SkyMall [Member]	'		'	'
Property and equipment, net	5,516,189		'	309,276
Additions to property and equipment	'		'	'
Internet Marketing [Member]	'		'	'
Property and equipment, net	52,587		'	24,576
Additions to property and equipment	'		'	'
Nutraceutical [Member]	'		'	'
Property and equipment, net	5,502		'	6,568
Additions to property and equipment	'		'	'
Corporate [Member]	'		'	'
Property and equipment, net	1,401,769		'	173,973
Additions to property and equipment	$1,374,827		'	$564,131
[1]	Restated

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2013
Subsequent Events Details Narrative	'
Shares sold	5,000,000
Shares sold to X Shares	15,000,000
Shares cancelled	4,440,064
Shares retained	20,000,000
Contribution to capital	$27,037,500
Amount borrowed from SMXE Lending	5,000,000
Impairment charge	$137,764,842