MoneyOnMobile (MOMT) S-1 20 Jun 14 2013 FY IPO registration Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 27, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'Calpian, Inc.	'	'
Entity Central Index Key	'0001414628	'	'
Document Type	'S-1	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$27,200,619
Entity Common Stock, Shares Outstanding	'	37,481,935	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and equivalents	$438,367	$314,309
Accounts receivable	42,082	35,461
Restricted cash	302,994	270,000
Other current assets	1,006,052	70,298
Total current assets	1,789,495	690,068
Property and Equipment	418,602	'
Other Assets	'	'
Residual portfolios	9,609,659	5,253,592
Equity investment	10,124,831	6,854,004
Deferred financing costs	954,231	244,902
Goodwill	2,341,928	'
Other intangible assets	39,115	10,000
Total other assets	23,069,764	12,362,498
Total assets	25,277,861	13,052,566
Current Liabilities	'	'
Accounts payable	362,595	51,225
Accrued expenses	599,355	60,565
Interest payable	122,000	39,617
Current portion of long term debt	5,780,400	'
Note payable	20,864	7,570
Deferred compensation of officers, directors, and executives	106,000	125,000
Accrued expenses payable to officers, directors, and affiliates	720,273	395,001
Total current liabilities	7,711,487	678,978
Other Liabilities	'	'
Senior credit facility	11,589,600	3,000,000
Borrowings on subordinated notes payable	1,000,000	3,300,000
Convertible subordinated notes	'	850,000
Discount on subordinated notes	-199,260	-368,262
Total other liabilities	12,390,340	6,781,738
Commitments and Contingencies	'	'
Shareholders' Equity	'	'
Preferred stock, par value $0.001, 1,000,000 shares authorized, none issued	'	'
Common stock, par value $0.001, 200,000,000 shares authorized, 28,213,835 and 23,898,306 shares issued and outstanding at December31, 2013 and December 31, 2012, respectively	29,589	23,898
Additional paid-in capital	22,073,606	13,703,153
Accumulated deficit	-16,957,037	-7,980,212
Accumulated other comprehensive loss	29,876	-154,989
Total shareholders' equity	5,176,034	5,591,850
Total liabilities and shareholders' equity	$25,277,861	$13,052,566

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Consolidated Balance Sheets [Abstract]	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	28,213,835	23,898,306
Common stock, shares outstanding	28,213,835	23,898,306

Consolidated_Statements_Of_Com

Consolidated Statements Of Comprehensive Loss (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenues	'	'
Residual portfolios	$16,419,309	$3,438,898
Processing fees	3,056,280	'
Other	1,560,296	'
Total revenues	21,035,885	3,438,898
Cost of revenues	'	'
Residual portfolio amortization	2,022,665	1,103,734
Interchange fees	8,212,788	'
Processing and servicing	4,547,246	88,950
Other	445,864	19,259
Total cost of revenues	15,228,563	1,211,943
Gross profit	5,807,322	2,226,955
General and administrative expenses	8,220,054	2,966,358
Operating loss	-2,412,732	-739,403
Other expenses	'	'
Interest	2,636,922	2,858,135
Total other expenses	2,636,922	2,858,135
Loss before items below	-5,049,654	-3,597,538
Income tax expense (benefit)	'	-18,190
Equity investment loss	3,927,172	718,161
Net loss	-8,976,826	-4,297,509
Other comprehensive loss:	'	'
Currency translation adjustments	184,865	-154,989
Total comprehensive loss	($8,791,961)	($4,452,498)
Net loss per share, basic and diluted	($0.34)	($0.20)
Weighted average number of shares outstanding, basic and diluted	26,582,735	21,517,015

Consolidated_Statements_Of_Cas

Consolidated Statements Of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITIES	'	'
Net loss	($8,976,826)	($4,297,509)
Adjustments to reconcile net loss to cash used in operating activities:	'	'
Equity investment loss	3,927,173	718,161
Deferred financing cost amortization	185,671	1,591,016
Residual portfolio amortization	2,022,665	1,103,734
Subordinated note discount amortization	316,136	465,177
Deferred consulting fee amortization	378,220	390,375
Depreciation	98,408	'
Management equity awards	147,815	10,510
Equity awards issued for services	120,425	'
Deferred income taxes	11,659	'
Changes in operating assets and liabilities:	'	'
Accounts receivable	100,846	'
Other assets	-544,209	-10,400
Deferred compensation of officers, directors, and executives	-19,000	-235,000
Accrued expenses payable to officers, directors, and affiliates	325,273	192,651
Accounts payable	310,937	27,810
Accrued expenses	470,392	24,855
Interest payable	82,383	14,117
Net cash used in operating activities	-1,042,032	-4,503
INVESTING ACTIVITIES	'	'
Business acquisition, net of cash acquired	-9,500,000	'
Contribution to equity method investment	-5,524,000	-4,081,000
Purchase of residual portfolios	'	-492,000
Purchases of property and equipment	-182,641	'
Proceeds from sale of fixed assets	21,306	'
Net cash used in investing activities	-15,185,335	-4,573,000
FINANCING ACTIVITIES	'	'
Borrowings on senior notes	10,170,000	3,000,000
Senior note repayment	'	-2,700,000
Borrowings on subordinated notes	1,950,000	1,600,000
Issuance of common stock and warrants	4,638,447	2,805,000
Restricted cash	273,973	155,000
Payments on note payable	-110,994	-33,349
Payments on deferred financing costs	-570,000	-302,500
Net cash provided by financing activities	16,351,426	4,524,151
Increase (decrease) in cash and equivalents	124,058	-53,352
Cash and equivalents, beginning of year	314,309	367,661
Cash and equivalents, end of period	438,367	314,309
SUPPLEMENTAL INFORMATION	'	'
Interest paid	2,052,732	787,825
Noncash investing and financing transactions:	'	'
Common stock issued to acquire equity investment	1,476,924	3,646,155
Common stock issued as stock-based compensation for equity awards and services	605,521	456,000
Common stock issued in exchange for residual portfolios	'	40,845
Warrants issued as part of debt and equity financings	421,042	69,000
Subordinated debt converted to common stock	950,699	'
Notes payable for insurance premiums	$124,287	$33,383

Consolidated_Statement_Of_Shar

Consolidated Statement Of Shareholders' Equity (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income [Member]	Total
Balance at Dec. 31, 2011	$19,304	$6,680,238	($3,682,703)	'	$3,016,839
Balance, shares at Dec. 31, 2011	19,303,800	'	'	'	'
Common stock issued to purchase residual portfolios	27	40,818	'	'	40,845
Common stock issued to purchase residual portfolios, shares	27,230	'	'	'	'
Equity investment (Restatement Adjustment [Member])	'	'	43,794	-145,717	-101,923
Common stock issued as contribution to equity method investee	2,431	3,643,724	'	'	3,646,155
Common stock issued as contribution to equity method investee, shares	2,430,770	'	'	'	'
Common stock issued	1,832	2,746,917	'	'	2,748,749
Common stock issued, shares	1,832,506	'	'	'	1,832,506
Warrants issued as part of financing	'	125,250	'	'	125,250
Stock based compensation	'	10,510	'	'	10,510
Common stock issued for services	304	455,696	'	'	456,000
Common stock issued for services, shares	304,000	'	'	'	304,000
Net loss	'	'	'	'	-4,297,509
Net loss	'	'	-4,341,303	'	-4,341,303
Currency translation adjustments	'	'	'	'	-154,989
Currency translation adjustments	'	'	'	-9,272	-9,272
Balance at Dec. 31, 2012 (Previously Reported [Member])	23,898	13,703,153	-8,024,006	-9,272	5,693,773
Balance at Dec. 31, 2012	23,898	13,703,153	-7,980,212	-154,989	5,591,850
Balance, shares at Dec. 31, 2012 (Previously Reported [Member])	23,898,306	'	'	'	'
Balance, shares at Dec. 31, 2012	23,898,306	'	'	'	'
Common stock issued to purchase residual portfolios	11	14,869	'	'	14,880
Common stock issued to purchase residual portfolios, shares	10,941	'	'	'	'
Common stock issued as contribution to equity method investee	1,231	1,475,693	'	'	1,476,924
Common stock issued as contribution to equity method investee, shares	1,230,770	'	'	'	'
Common stock issued	2,560	1,949,098	'	'	1,951,658
Common stock issued, shares	2,560,142	'	'	'	2,560,142
Common stock issued in exchange for conversion of subordinated debt	634	950,065	'	'	950,699
Common stock issued in exchange for conversion of subordinated debt, shares	633,800	'	'	'	'
Warrants issued as part of financing	'	2,741,693	'	'	2,741,693
Warrants exercised	392	-392	'	'	'
Warrants exercised, shares	391,920	'	'	'	'
Stock based compensation	18	174,947	'	'	174,965
Stock based compensation, shares	18,100	'	'	'	18,100
Common stock issued for services	431	513,944	'	'	514,375
Common stock issued for services, shares	431,250	'	'	'	431,250
Common stock issued to convert Series B Preferred shares	414	550,537	'	'	550,951
Common stock issued to convert Series B Preferred shares, shares	414,249	'	'	'	414,249
Net loss	'	'	-8,976,826	'	-8,976,826
Currency translation adjustments	'	'	'	184,865	184,865
Balance at Dec. 31, 2013	$29,589	$22,073,607	($16,957,038)	$29,876	$5,176,034
Balance, shares at Dec. 31, 2013	29,589,478	'	'	'	'

Overview

Overview	12 Months Ended
	Dec. 31, 2013
Overview [Abstract]	'
Overview	'
	1 - OVERVIEW
	The Company
	In these consolidated financial statements, references to “Calpian,” “Company,” “we,” “us,” and “our” refer to Calpian, Inc. (“CLPI”) and its subsidiary, Calpian Commerce, Inc. (“CCI”), unless the context requires otherwise.
	We are in the business of acquiring recurring monthly residual income streams derived from credit card processing fees paid by retail merchants in the United States (“residual portfolios”). Small and medium-sized retail merchants typically buy their credit card processing and acquiring services from independent sales organizations (“ISOs”). ISOs are sales agents authorized by one or more credit card processors to sell processing and acquiring services on their behalf. ISOs facilitate the merchant’s application for processing and acquiring services through approvals, credit checks, guarantees, etc. that are required before the merchant can be approved to accept consumer credit card payments. We act as a purchaser of revenue streams resulting from the relationships between processors and ISOs.
	The acquisition of CCI (Note 3) allowed us to expand into an integrated provider of merchant payment processing services and related software products throughout the United States. The Company delivers credit and debit card-based payment processing solutions primarily to small and medium-sized merchants who operate either in physical business environment, over the Internet, or in mobile or wireless settings via cellular-based wireless devices that the Company sells.
	Basis of Presentation
	Our financial statements include the accounts of the Company and its wholly-owned subsidiary, which acquired a business on March 15, 2013, (Note 3), and the operations of Transaction World Magazine, Inc. (“TWM”), a non-owned but wholly-controlled entity.  TWM is a wholly-owned subsidiary of ART Holdings, Inc. (“ART”) whose two founders, controlling shareholders, directors, and executive officers are directors, executive officers, and significant shareholders of Calpian.  Intercompany accounts and transactions have been eliminated in consolidation.
	As a result of completing the fair value appraisal of the assets and liabilities of our equity investee, Digital Payments Processing Limited (“DPPL”), in March 2013, we have retrospectively adjusted our financial statements for the year ended December 31, 2012, to account for the differences between appraised fair values and our preliminary estimates.  The retrospective adjustments reduced our 2012 net loss by $43,794 with increases in our 2012 second and third quarter net losses of $4,965 and $13,745, respectively.  Comprehensive income for 2012 has been retrospectively decreased by $145,717 with the second quarter being decreased by $300,728 and the third quarter being increased by $598,916.  The adjustments decreased the carrying amount of our equity investment, accumulated deficit, and 2012 net loss with no effect on our net loss per share or cash flows.
	Use of Estimates
	The preparation of our consolidated financial statements in accordance with U.S. generally accepted accounting principles requires us, on an ongoing basis, to make significant estimates and judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities.  We base our estimates on historical experience and on various other assumptions we believe are reasonable under the circumstances, the results of which form the basis for our conclusions.  Actual results may differ from these estimates under different assumptions or conditions.  Such differences could have a material impact on our future financial position, results of operations, and cash flows.  Significant estimates include future cash flows used in our calculation of residual portfolio amortization, fair values of warrants and equity awards granted, fair value of asset and liabilities acquired in our business acquisition, and the valuation allowance on deferred tax assets and liabilities.
	Reclassifications
	Certain previously reported amounts have been reclassified to conform to the current presentation.
	Foreign Currency Translation
	The functional currency of our equity investee is the Indian rupee.  Its assets and liabilities are translated into U.S. dollars at the exchange rates in effect at each balance sheet date, revenues and expenses are translated at quarterly average exchange rates and resulting translation gains or losses are accumulated in other comprehensive loss as a separate component of shareholders’ equity.

Summary_Of_Significant_Account

Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies [Abstract]	'
Summary Of Significant Accounting Policies	'
	2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Recent Accounting Pronouncements
	There have been no new accounting pronouncements issued that have had, or are expected to have, a material impact on our results of operations or financial condition.
	Fair Values
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date.  We believe the carrying values of cash and equivalents, accounts receivable, other current assets, accounts payable, accrued expenses, and interest payable approximate their fair values.  We believe the carrying value of our senior notes, subordinated notes, and note payable approximate the estimated fair value for debt with similar terms, interest rates, and remaining maturities currently available to companies with similar credit ratings.
	Cash and Equivalents
	We consider cash, deposits, and short-term investments with original maturities of three months or less as cash and equivalents.  Amounts designated by management for specific purposes, including withholdings from merchants to collateralize their contingent liabilities and processing reserves, and by contractual terms of debt agreements are considered restricted cash.  Our deposits at financial institutions at times exceed amounts covered by U.S. Federal Deposit Insurance Corporation insurance.
	Residual Portfolios
	Residual portfolios represent investments in recurring monthly residual income streams derived from credit card processing fees paid by merchants in the United States.  We acquire portfolios as long-term investments and expect to hold them to the point in time when a portfolio’s cash flows become nominal. Residual portfolios are recorded at cost and amortized into cost of revenues based on cash received.  Although history within the industry indicates the cash flows from such income streams are reasonably predictable, the future cash flows are predicated on consumers continued use of credit and debit cards to purchase goods and services from merchants having our service to accept electronic payments.  Each residual portfolio is amortized based on the future cash flows expected to be derived.  Quarterly, we reevaluate our cash flow estimates and prospectively adjust future amortization.
	Equity Investment
	The Company holds investments in equity method investees. Investments in equity method investees are those for which the Company has the ability to exercise significant influence but does not control and is not the primary beneficiary. Significant influence typically exists if the Company has a 20% to 50% ownership interest in the venture unless predominant evidence to the contrary exists. Under this method of accounting, the Company records its proportionate share of the net earnings or losses of equity method investees and a corresponding increase or decrease to the investment balances. Cash payments to equity method investees such as additional investments, loans and advances and expenses incurred on behalf of investees, as well as payments from equity method investees such as dividends, distributions and repayments of loans and advances are recorded as adjustments to investment balances. The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may not be recoverable.
	Revenue Recognition
	We recognize residual portfolio revenue based on actual cash receipts.
	Generally, we report revenues at the time of sale on a gross basis where we are the primary obligor in the arrangement, have latitude in establishing the price of the services, change the product and perform part of the service, have discretion in supplier selection, have latitude in determining the product and service specifications to meet our clients’ needs and assume credit. Revenues generated by certain portfolios are reported net of interchange, where we may not have credit risk, or the ultimate responsibility for the merchant accounts.
	We also derive revenues from the electronic processing of credit, charge and debit card transactions that are authorized and captured through third-party networks. Typically merchants are charged for these processing services based on a percentage of the dollar amount of each transaction and in some instances, additional fees are charged for each transaction. Certain merchant customers are charged a flat fee transaction and may also be charged miscellaneous fees, including fees for handling chargebacks, monthly minimums, equipment rentals, sales or leasing and other miscellaneous services. Revenues are reported gross of amounts paid to sponsor banks as well as interchange and assessments paid to credit card associations under revenue sharing agreements pursuant to which such parties received payments based primarily on processing volume for particular groups of merchants. Included in cost of goods and services sold are the expenses covering interchange and bank processing directly attributable to the furnishing of transaction processing and other services to our merchant customers and are recognized simultaneously with the recognition of revenue.
	The Company recognizes residual portfolio revenue based on actual cash receipts.  For the year ended December 31, 2013, approximately 76% of consolidated revenues were attributable to merchant customer transactions processed by three third-party vendors.
	Income Taxes
	Deferred income taxes are recognized for the future income tax effects of differences in the carrying amounts of assets and liabilities for financial reporting and income tax return purposes, including undistributed foreign earnings and losses, using enacted tax laws and rates. A valuation allowance is recognized if it is more likely than not that some or all of a deferred tax asset may not be realized. Tax liabilities, together with interest and applicable penalties included in the income tax provision, are recognized for the benefits, if any, of uncertain tax positions in the financial statements which, more likely than not, may not be realized.
	Equity Transaction Fair Values
	The estimated fair value of our common stock issued in share-based payments is measured by the more relevant of: (i) the prices received in private placement sales of our stock or; (ii) its publically-quoted market price.  We estimate the fair value of warrants, other than those included in common stock unit purchases, and stock options when issued or vested using the Black-Scholes option-pricing model which requires the input of highly subjective assumptions.  Recognition in shareholders’ equity and expense of the fair value of stock options awarded to employees is on the straight-line basis over the requisite service period and, for grants to nonemployees, when the options vest.  The fair value of exercisable warrants on the date of issuance issued in connection with debt financing transactions or for services are deferred and expensed over the term of the debt or as services are performed.
	Inventories
	Inventories consist of point-of-sales terminal equipment held for sale to merchants, resellers and distributors. Inventories are valued at the lower of cost or market price. Cost is arrived at using the first-in, first-out method. Market price is estimated based on current sales of equipment.
	Advertising
	Advertising costs are expensed as incurred.

Business_Acquisition

Business Acquisition	12 Months Ended
	Dec. 31, 2013
Business Acquisition [Abstract]	'
Business Acquisition	'
	3  - BUSINESS ACQUISITION
	On March 15, 2013, the Company acquired certain assets and liabilities of Pipeline Data, Inc. and its subsidiaries, all of which were contributed to and are operated by CCI, in exchange for a cash payment of $9.75 million:
	Borrowings on senior credit facility	$   9,750,000
	Issuance of common stock	-
	Issuance of warrants	-
	Total purchase price	$   9,750,000
	The acquisition is expected to build value for our shareholders with a goal of achieving a higher EBITDA multiple in the U.S. equity markets by participating in this segment of the payments industry.  As a result of the acquisition, CCI is providing the general merchant community access to an integrated suite of third-party merchant payment processing services and its own propriety related software and hardware enabling products delivering credit and debit card-based payments processing solutions to merchants operating in physical “brick and mortar” business environments, over the internet, and in settings requiring wired as well as wireless mobile payment solutions.  The acquisition also provides us with a sales organization generating individual merchant processing contracts in exchange for future residual payments.
	The following presents the estimated fair values of the net assets acquired following an appraisal of certain assets based on assumptions we believe unrelated market participants would use based on observable and unobservable marketplace factors:
	Cash	$      250,000
	Restricted cash	306,967
	Current assets	37,287
	Fixed assets	355,636
	Residual portfolios	6,379,000
	Intangibles	29,115
	Goodwill	2,341,928
	Accrued Revenue Receivable	107,467
	Liabilities	-57,400
	Net assets	$   9,750,000
	The residual portfolios are being amortized over 10 years.

Residual_Portfolios

Residual Portfolios	12 Months Ended
	Dec. 31, 2013
Residual Portfolios [Abstract]	'
Residual Portfolios	'
	4 - RESIDUAL PORTFOLIOS
	As of December 31, 2013, we expect annual amortization in each of the next five years to be as shown below with the remainder ranging over the succeeding 8 years.  No residual value is likely.
	2014	2015	2016	2017	2018	Thereafter	Total
	$   1,894,233	$   1,605,856	$   1,340,561	$   1,117,821	$   933,004	$   2,718,184	$   9,609,659

Equity_Investment

Equity Investment	12 Months Ended
	Dec. 31, 2013
Equity Investment [Abstract]	'
Equity Investment	'
	5 - EQUITY INVESTMENT
	In March 2012, the Company began acquiring common stock of Digital Payments Processing Limited (“DPPL”), a newly-organized company based in Mumbai, India, in cash and issuance of Company stock.  As of December 31, 2013 and 2012, the Company owned 49.9% and 26.5% respectively, of the outstanding common stock of DPPL.
	In 2012, DPPL entered into a services agreement with My Mobile Payments Limited (“MMPL”), also based in Mumbai, India.  The Company does not hold a direct equity interest in MMPL.  Together, DPPL and MMPL operate the Money-on-Mobile enterprise, which offers a mobile wallet service, similar to carrying a prepaid debit card, on a mobile phone, which can be used to pay for goods and services from the mobile phone as well as making other financial transactions such as sending or receiving money.
	Under the services agreement, DPPL has a right to trigger an acquisition of MMPL, upon approval by the Indian government.  This approval was obtained in December 2014, but a merger has not be triggered as of this report date.  DPPL has a contractual variable interest in MMPL and is the primary beneficiary of the arrangement.  As such, the following accounts of DPPL and MMPL are presented on a combined basis.
	The combined balance sheets and results of operations of DPPL and MMPL as of December 31, 2013 and for the year then ended are summarized as follows:
		December 31,
		2013		2012
	Current Assets	$		$
		7,119,174		1,896,749
	Long Term Investments	367,041		2,119,105
	Total Assets	7,486,215		4,015,854
	Current Liabilities	2,921,909		1,305,808
	Long Term Liabilities	205,249		61,576
	Total Liabilities	3,127,158		1,367,384
	Capital	4,359,057		2,648,470
	Total Liabilities and Capital	$		$
		7,486,215		4,015,854
		Year Ended
		December 31,
		2013		2012
	Total Revenues	$		$
		33,119,945		30,073,746
	Gross Profit	322,116		427,159
	Total Expenses	1,119,342		1,283,041
	Net Income	$		$
		-1,022,449		-1,023,727
	Due to limitations of the Indian government, the Company is prohibited from acquiring additional common stock of the DPPL until its investment contribution meets certain thresholds prescribed the Indian government.   The Company has made additional cumulative investments of $8,377,419 in DPPL beyond its common stock received, as subscribed stock.  Subscribed stock does not participate in voting or distributions of earnings.
		December 31,
		2013		2012
	Carrying value of investment	$		$
		10,124,831		6,854,004
	The Company DPPL agreement provides for acquiring an equity interest of approximately 74% for $9.7 million to be paid in quarterly tranches through January 2014 and the issuance of 6.1 million shares of our common stock. The investment agreement provides for acquiring an equity interest of approximately 74% (subject to temporary dilution as described below) of DPPL for $9.7 million to be paid in tranches through January 2014 together with the issuance of a cumulative 6.1 million shares of our common stock.
	There have been several prior period corrections for the first three quarters of 2013.  The change was due to improved information from DPPL as well as a better methodology of calculating ownership and currency translation adjustments.   The Company determined that the adjustments would have an immaterial effect to the Company’s consolidated financial statements for the quarterly periods in the year ended December 31, 2013, based on management’s qualitative and quantitative analysis relative to its materiality consistent with the applicable accounting guidance.   The adjustments are shown in the table below:
	(in thousands of dollars)
	Balances as of the date indicated	31-Dec	30-Sep	30-Jun	31-Mar
	Equity Investment Balance
	Previous reported	$	$	$	$
		10,125	8,942	9,014	7,857
	Revised balance	10,125	10,256	11,063	8,291
	Difference	-	-1,314	-2,049	-434
	Accumulated Other Comprehensive Income balance
	Previous reported	-30	2,688	1,775	90
	Revised balance	-30	-30	-23	-1
	Difference	$   -	$	$	$   $91
			2,718	1,798

Debt

Debt	12 Months Ended
	Dec. 31, 2013
Debt [Abstract]	'
Debt	'
	6 - DEBT
	Senior Credit Facility
	As of December 31, 2013 and 2012, the outstanding balance under the senior credit facility was as follows:
		2013	2012
	Borrowings on senior credit facility	$      13,170,000	$      3,000,000
	Less: debt discount	-	-
	Net senior credit facility	$      13,170,000	$       3,000,000
	In April 2011, the Company secured an $8.0 million credit facility, bearing interest of 16% per year.  The Company paid origination, commitment and administration fees, and expenses totaling $323,639 and issued the lender warrants to acquire up to 804,467 shares of our common stock at $1.00 per share.  Unamortized deferred financing costs of $525,936 were charged to interest expense when the facility was repaid and closed in November 2012.  There are no related warrants outstanding as of December 31, 2013.
	In November 2012, the Company entered into a  $5.0 million senior credit facility, amended in March 2013 to $14.5 million.  Outstanding balances under the senior credit facility accrue interest at an annual rate of 13.2%, payable monthly in arrears. Interest only is payable through August 2014; thereafter, principal is payable at a monthly through maturity, September 2016.  A prepayment penalty of 4% is in effect through March 16, 2014.  In addition, the facility is subject to a facility growth fees of 4% of new borrowings arranged by the lender and 2% if arranged by others.  During the years ended December 31, 2013 and 2012, interest expense related to the senior credit facility, exclusive of accretion of debt discount and amortization of loan origination fees, was $396,000 and $428,000, respectively.
	Additional borrowings under the senior credit facility are limited to the acquisition of credit card residuals in the United States.  Qualifying borrowing amounts are also limited by 16 times the expected monthly gross cash flow of the residuals, as measured immediately following the acquisition.  The senior credit facility is secured by substantially all of the Company’s assets.  The facility requires maintaining a minimum of $200,000 in cash and equivalents and meeting certain financial covenants.  As of December 31, 2013, the Company was in compliance with all covenants.
	In March 2013, the Company issued 500,000 warrants to the senior credit facility.  The aggregate fair value of the warrants, determined on the date of issuance using a Black Scholes valuation model, as of December 31, 2013 was $325,000
	As of December 31, 2013 and 2012, the Company has paid $815,000 and $255,000, respectively, in loan origination fees related to the senior credit facility that are being amortized in to interest expense through the facility maturity.  For the years ended December 31, 2013 and 2012, amortized loan origination fees included in interest expense were $185,671 and $1,568,516, respectively.
	Subordinated Debt
	The Company’s subordinated debt has been issued pursuant to a $3 Million Subordinated Debt Offering, a $2 Million Subordinated Debt Offering,  2012 $3 Million Notes Offering, and a 2012 Convertible Notes Offering, each exempt from registration under Rule 506 of Regulation D of the Securities and Exchange Commission (“SEC”), as described in the Current Reports on Form 8-K filed with the SEC on January 6, 2011, and August 10, 2012, and incorporated herein by reference.  The notes are secured by a first lien on substantially all of the Company’s assets, but are subordinated to the senior credit facility.  The notes bear interest at a rate of 12% annually paid monthly in arrears.
	Subordinated Notes Payable
	At December 31, 2013 and 2012, the outstanding balances on subordinated notes payable were as follows:
		2013	2012
	Borrowings on subordinated notes payable	$      4,800,000	$      3,300,000
	Less: debt discount	-198,510	-302,904
	Net subordinated notes payable	$      4,601,490	$      2,997,096
	For the years ended December 31, 2013 and 2012, interest expense related to the subordinated notes payable, exclusive of debt discount accretion, was $554,167 and $362,550, respectively.
	At issuance, the lenders received warrants to acquire shares of our common stock at $2.00 to $2.50 per share.   140,000 and 335,425 warrants were issued during the years ended December 31, 2013 and 2012, respectively.  The aggregate fair value of the warrants, determined on the date of issuance using a Black Scholes valuation model, as of December 31, 2013 and 2012 was $96,434 and $-0-, respectively.  The debt discount accreted into interest expense during the years ended December 31, 2013 and 2012 were $176,828 and $461,535, respectively.  At December 31, 2013, future accretion of related debt discounts is expected to be $179,892 for 2014, $18,618 for 2015 and 2016, respectively.
	Convertible Subordinated Notes
	At December 31, 2013 and 2012, the outstanding balances on convertible subordinated notes payable were as follows:
		2013	2012
	Borrowings on convertible subordinated notes	$      1,300,000	$      850,000
	Less: debt discount	-750	-65,358
	Less: notes converted	-900,000	-
	Net convertible subordinated notes	$      399,250	$      784,642
	For the years ended December 31, 2013 and 2012, interest expense related to the subordinated notes payable, exclusive of debt discount accretion, was $554,167 and $362,550, respectively.
	The notes can be converted shares of the Company’s common stock at a conversion rate of $1.50 per share at the option of the note holders.  In July 2014, any outstanding balances automatically will automatically convert.  During the year ended December 31, 2013, outstanding convertible subordinated note balances of $900,000 were converted into 600,001 shares of common stock.  No amounts were converted for the year ended December 31, 2012.
	In connection with the conversion, we issued an additional 33,800 shares of stock having a $50,700 fair value based on publicly-quoted market prices and expensed $42,408 of the fair value of warrants previously deferred.
	At issuance, the lenders received warrants to acquire shares of our common stock at $2.00 to $2.30 per share.   40,000 and 50,000 warrants were issued during the years ended December 31, 2013 and 2012, respectively.  The aggregate fair value of the warrants, determined on the date of issuance using a Black Scholes valuation model, as of December 31, 2013 and 2012 was $93,000 and $69,000, respectively.  The debt discount accreted into interest expense during the years ended December 31, 2013 and 2012 were $139,308 and $3,642, respectively.  At December 31, 2013, future accretion of related debt discounts is expected to be $750 for 2014.
	Note Payable
	We have financed insurance premiums with promissory notes bearing interest at rates between 6.0% and 7.0% per annum payable in monthly installments over periods of less than one year.  As of December 31, 2013 and 2012, outstanding balances on notes payable were $20,864 and $7,570, respectively.
		2014	2015	2016	Total
	Senior notes payable	$      2,195,000	$      6,585,000	$      4,390,000	$      13,170,000
	Subordinated notes payable	3,800,000	-	1,000,000	4,800,000
	Convertible subordinated notes	400,000	-	-	400,000
	Note payable	20,864	-	-	20,864
		$      6,415,864	$      6,585,000	$      5,390,000	$      18,390,864

Capital_Stock

Capital Stock	12 Months Ended
	Dec. 31, 2013
Capital Stock [Abstract]	'
Capital Stock	'
	7 - CAPITAL STOCK
	We have not agreed to register any of our common stock or warrants for resale under the Securities Act of 1933, as amended; however, warrants to acquire 100,000 shares of our common stock and 216,664 shares of our common stock issuable on conversion of our convertible subordinated notes have customary “piggy back” registration rights in the event we register shares of our common stock in the future.
	Preferred Stock
	On October 3, 2013, the Company issued 550,000 shares of newly created Series B Convertible Preferred Stock (“Series B Preferred Stock”) pursuant to a subscription agreement for the purchase of up to 650,000 Series B Preferred Stock entered into with an accredited investor. The gross proceeds from the sale of 550,000 Series B Preferred Stock were $550,000.   At December 31, 2013, all of the Series B shares had converted to common stock.
	In November and December 2013, all 550,000 shares of Series B Preferred Stock converted into 414,249 shares of common stock and the rights and preferences of the Series B Preferred were of no further effect.
	Common Stock
	Our common stock trades on the OTC® under the symbol “CLPI.”  Holders of our common stock are entitled to one vote per share and receive dividends or other distributions when, and if, declared by our Board of Directors.  We have reserved 6,874,160 shares for issuance on conversion of convertible subordinated notes, exercise of warrants, and equity incentive awards.
	We have issued common stock for the acquisition of residual portfolios and our equity investment in DPPL (Note 4).  In 2012, we sold 1,832,506 shares in private placements for $2,805,000, including the $56,250 fair value of 112,500 warrants as part of unit subscriptions.  Also in 2012, a total of 304,000 shares with a fair value of $456,000 based on common stock private placements were issued for consulting, financial,  international acquisition advisory, and public relations services. In 2013, 2,560,142 shares were sold in private placements for $4,089,000, including the $1,261,036 fair value of 2,078,737 warrants as part of unit subscriptions, 391,920 shares were issued in the cashless exercise of 804,467 warrants, equity awards totaling 431,250 shares for consulting and other services having a total fair value of $514,375, and equity awards totaling 18,100 shares to certain DPPL employees having a $27,150 fair value.
	Warrants
	A total of 4,657,496 warrants for our common stock with exercise prices ranging from $1.00 to $3.00 per share ($1.82 weighted average) have been issued in connection with our financing transactions and expire as follows: 2015 – 617,501; 2016 – 500,000; 2017 – 527,925 and 2018 – 3,012,070.  On exercise, the warrants will be settled in delivery of unregistered shares of our common stock. Warrants for 253,333 shares having a total fair value of $199,361 were issued in 2013 for financial consulting services.
	The following table summarizes the changes in Warrants for the years ended December 31, 2013 and 2012.
		Shares
	Outstanding  at December 31, 2011	1,946,968
	Granted	502,925
	Exercised	-
	Expired/canceled	-
	Outstanding  at December 31, 2012	2,449,893
	Granted	3,012,070
	Exercised	-391,920
	Expired/canceled	-412,547
	Outstanding  at December 31, 2013	4,657,496
	One of the warrants for 500,000 shares is exercisable only if the Company: (i) does not raise at least $3.0 million in equity financing before April 2014; or, (ii) does not extend the maturity dates of subordinated notes payable to December 31, 2016 and raise equity financing before April 2014 of $1.0 million, or $1.5 million if the attrition rate of CCI’s residual portfolios exceeds an average of 1.4% during the three-month periods ending June and September 2014.  As of this report date, management estimates that one or more of these conditions will be achieved and these warrants will not be exercisable.  As such, no amounts have been recorded related to these contingent warrants.
	During 2013, we estimates the fair value of warrant granted using the Black-Scholes option valuation model .The expected life of warrant represents the term of warrant. The expected stock volatility is based on the average of historical volatility of the Company’s common stock and other subjective factors. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time awards are granted, and the expected dividend rate takes into account the absence of any historical payments and management’s intention to retain all earnings for future operations and expansion.
	The fair value of each warrant granted was estimated on the date of grant using the Black-Scholes valuation model with the following weighted average assumptions for grants during fiscal 2013:
	Warrants	2013
	Risk-free interest rates	0.0123
	Expected volatility	0.9138
	Dividend yields	0
	Expected lives	5 years
	2011 Equity Incentive Plan
	The 2011 Equity Incentive Plan (“Plan”) provides for issuing equity awards for an aggregate of 2.0 million shares of our common stock in the form of grants of restricted shares, incentive stock options (employees only), nonqualified stock options, share appreciation rights, performance shares, and performance units.  The purposes of the Plan are to attract and retain the best available personnel for positions of substantial responsibility, to provide additional incentive to employees, directors, and consultants, and to promote the long-term growth and profitability of the Company.  Stock option awards have a maximum contractual life of ten years and specific vesting terms and performance goals are addressed in each equity award grant.  Shares issued to satisfy awards may be from authorized but unissued or reacquired common stock.
	Stock Options
	Immediately exercisable stock options for 900,000 shares of our common stock ($582,920 grant date fair value) were awarded in 2013 and options for 200,000 were granted in 2012.    Exercisable options with a weighted-average exercise price of $2.00 per share for 400,000 shares and $1.38 for 900,000 shares were outstanding at December 31, 2012 and December 31, 2013, respectively.  Intrinsic value is the amount by which the fair value of the underlying stock exceeds the exercise price of an option.  Because the fair value of the underlying stock was more than the exercise price at December 31, 2013, the options had $100,000 intrinsic value. At December 31, 2013, all outstanding options are fully vested and the weighted-average remaining contractual term was 9.2 years; however, if services are earlier terminated, 700,000 options become void 90 days after termination.
	We estimates the fair value of stock options granted using the Black-Scholes option valuation model .The expected life of options represents the period of time the options are expected to be outstanding and other subjective factors. The expected stock volatility is based on the average of historical volatility of the Company’s common stock and other subjective factors. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time awards are granted, and the expected dividend rate takes into account the absence of any historical payments and management’s intention to retain all earnings for future operations and expansion. No forfeiture is expected when stock option granted.
	The fair value of each option granted was estimated on the date of grant using the Black-Scholes valuation model with the following weighted average assumptions for grants during fiscal 2013 and 2012:
	Option plan	2013	2012
	Risk-free interest rates	0.0202	0.003
	Expected volatility	0.992	0.00001
	Dividend yields	0	0
	Expected lives	6 years	3 years
	The following table summarizes the changes in Stock option for the years ended December 31, 2013 and 2012.
		Shares
	Outstanding  at December 31, 2011	200,000
	Granted	200,000
	Exercised	-
	Expired	-
	Outstanding  at December 31, 2012	400,000
	Granted	900,000
	Exercised	-
	Expired	-400,000
	Forfeited	-
	Outstanding  at December 31, 2013	900,000

Litigation

Litigation	12 Months Ended
	Dec. 31, 2013
Litigation [Abstract]	'
Litigation	'
	8 - LITIGATION
	We may become involved in litigation from time to time in the ordinary course of business. At December 31, 2013, to the best of our knowledge, no such litigation exists or is threatened.

Business_Segment_Information

Business Segment Information	12 Months Ended
	Dec. 31, 2013
Business Segment Information [Abstract]	'
Business Segment Information	'
	9  - BUSINESS SEGMENT INFORMATION
	Each of our legal entities is a business segment measured by management based on pretax results of operations using accounting policies consistent in all material respects with those described in Note 2.  No inter-segment revenue is recorded.
	Calpian, Inc. is in the business of acquiring recurring monthly residual income streams derived from credit card processing fees paid by retail merchants in the United States (“residual portfolios”).  We act not as a credit card processor, but simply as a purchaser of revenue streams resulting from the relationships between processors and independent sales organizations (“ISOs”).  In addition, we invest in payments-industry related opportunities.
	Calpian Commerce, Inc., which commenced operations on March 15, 2013, provides the general merchant community access to an integrated suite of third-party merchant payment processing services and its own related proprietary software enabling products delivering credit and debit card-based internet payments processing solutions to merchants.  CCI also operates as an ISO selling individual third-party merchant processing contracts in exchange for future residual payments.
	The following presents operating information by segment, reconciled to our consolidated loss before income taxes and equity investment loss, and segment assets.  Information about our equity investee is included in Note 4.
		Year Ended
		December 31,
		2013	2012
	Revenues:
	Calpian, Inc.	$        3,064,033	$        3,438,898
	Calpian Commerce, Inc.	17,971,853	-
		$      21,035,885	$        3,438,898
	Operating profit (loss):
	Calpian, Inc.	$        (2,878,888)	$           (739,403)
	Calpian Commerce, Inc.	466,156	-
		-2,412,732	-739,403
	Financing costs	-2,636,922	-2,858,135
	Loss before income taxes and equity investment loss	$        (5,049,654)	$        (3,597,538)
		December 31,	December 31,
		2013	2012
	Total assets:
	Calpian, Inc.	$      16,075,505	$      13,052,566
	Calpian Commerce, Inc.	9,202,356	-
		$      25,277,861	$      13,052,566
	Additional detail follows:
		Year Ended
		December 31,
		2013	2012
	Depreciation and amortization:
	Calpian, Inc.	1,613,897	3,159,927
	Calpian Commerce, Inc.	910,575	-
		$        1,613,897	$        3,159,927
	Operating profit (loss):
	Calpian, Inc.	-2,878,888	-739,403
	Calpian Commerce, Inc.	466,156	-
		$        (2,412,732)	$           (739,403)
	Interest expense:
	Calpian, Inc.	1,064,537	801,942
	Calpian Commerce, Inc.	1,070,578	-
		$        2,135,115	$           801,942
	Net loss:
	Calpian, Inc.	-8,348,291	-4,297,509
	Calpian Commerce, Inc.	-628,534	-
		$        (8,976,826)	$        (4,297,509)
	Purchases of property and equipment:
	Calpian, Inc.	9,533	-
	Calpian Commerce, Inc.	173,108	-
		$           182,641	$                       -

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Taxes [Abstract]	'
Income Taxes	'
	10 - INCOME TAXES
	Our $8.3 million federal income tax net operating loss carryover expires over the period from 2026 through 2033.  Our federal and state income tax returns are no longer subject to examination for years before 2008.  We have taken no tax positions that, more likely than not, may not be realized.    In 2013, we wrote off the $385,388 deferred tax asset, and related valuation allowance, which exceeded the tax benefit from the exercise of a warrant.
	Significant components of our deferred tax assets and liabilities were:
				2013	2012
	Warrants			$	$
				330,041	1,112,946
	Net operating loss carryovers			3,652,023	928,022
	Development stage losses			401,136	399,243
	Equity investment			497,321	262,217
	Equity to Third Party Service Providers			59,507	-
	Residual portfolio amortization			153,681	54,565
	Management equity awards			133,192	23,610
	Total deferred tax assets			5,226,901	2,780,603
	Deferred tax liabilities:
	Debt discount			-134,091	102,987
	Fixed Assets			22,744	-
	Intangibles			-1,590	453
	Total deferred tax liabilities			-112,937	103,440
	Net deferred tax assets				2,677,163
	Valuation allowance			-5,115,556	-2,677,616
	Deferred tax liability			$       (1,590)	$       (453)
	Significant components of our income tax provisions were:
		Year Months Ended
		December 31,
		2013	2012
	Current state (over provision)	$                  -	$       (18,643)
	Deferred federal	-	-1,196,268
	Deferred tax asset write off	-	-
	Valuation allowance	-	1,196,721
		$               -	$       (18,190)
	The losses before income taxes and equity investment loss at the 34% federal statutory tax rate reconciles to our tax provisions as follows:
		Year Months Ended
		December 31,
		2013	2012
	Loss before income taxes	$      (1,626,363)	$      (1,223,163)
	Deferred tax asset write off	-	-
	Deferred tax valuation allowance	2,437,940	1,196,721
	Permanent items	24,005	20,556
	State tax net of federal tax benefit	-	-12,304
	Equity Investment Adjustment	-129,579	-
	Other	-355,650	-
	Prior Period Adjustments	-350,353	-
		$                     -	$           (18,190)

Earnings_Per_Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	11 - Earnings Per Share
	Basic earnings per share are based on the weighted average number of shares of our common stock outstanding during the period.  At December 31, 2013 and 2012, outstanding equity instruments that were not included in the dilutive calculation because their effect would be anti-dilutive were:
		2013	2012
	Warrants	4,657,496	2,449,893
	Stock options	900,000	400,000
	Convertible subordinated notes	216,664	566,665
	Total	5,774,160	3,416,558

Related_Parties

Related Parties	12 Months Ended
	Dec. 31, 2013
Related Parties [Abstract]	'
Related Parties	'
	12 - RELATED PARTIES
	Support Services and Advances
	ART has provided the Company, since its startup period, with certain support services.  It has been verbally agreed that payment for these services would accrue interest-free and be paid at a future date to be agreed on by the parties.  At December 31, 2013 and 2012, accrued amounts due to ART were $181,825 and $193,114 , respectively.
	Management Advisory Agreement
	We  have a management advisory agreement with Cagan McAfee Capital Partners, LLC (“CMCP”), an investment company owned and controlled by Laird Q. Cagan, a member of our Board of Directors and a significant shareholder.  The nonexclusive agreement provides for CMCP advising the Company on an array of financial and strategic matters and provides for the services of Mr. Cagan as a member of our Board.  Pursuant to the agreement, CMCP is to be paid $14,500 plus expenses each month through December 2013.  The agreement continues month-to-month beyond that date and is thereafter terminable by either party with 30 days notice.  At the most recent balance sheet date, amounts payable to CMCP totaled $319,000 which is expected to be paid as available cash flow permits.
	Affiliates’ Deferred Compensation
	At December 31, 2013 and 2012,, officers’, directors’, and other affiliates’ compensation deferred in 2010 remaining unpaid totaled $100,000.

Overview_Policy

Overview (Policy)	12 Months Ended
	Dec. 31, 2013
Overview [Abstract]	'
Basis Of Presentation	'
	Basis of Presentation
	Our financial statements include the accounts of the Company and its wholly-owned subsidiary, which acquired a business on March 15, 2013, (Note 3), and the operations of Transaction World Magazine, Inc. (“TWM”), a non-owned but wholly-controlled entity.  TWM is a wholly-owned subsidiary of ART Holdings, Inc. (“ART”) whose two founders, controlling shareholders, directors, and executive officers are directors, executive officers, and significant shareholders of Calpian.  Intercompany accounts and transactions have been eliminated in consolidation.
	As a result of completing the fair value appraisal of the assets and liabilities of our equity investee, Digital Payments Processing Limited (“DPPL”), in March 2013, we have retrospectively adjusted our financial statements for the year ended December 31, 2012, to account for the differences between appraised fair values and our preliminary estimates.  The retrospective adjustments reduced our 2012 net loss by $43,794 with increases in our 2012 second and third quarter net losses of $4,965 and $13,745, respectively.  Comprehensive income for 2012 has been retrospectively decreased by $145,717 with the second quarter being decreased by $300,728 and the third quarter being increased by $598,916.  The adjustments decreased the carrying amount of our equity investment, accumulated deficit, and 2012 net loss with no effect on our net loss per share or cash flows.
Use Of Estimates	'
	Use of Estimates
	The preparation of our consolidated financial statements in accordance with U.S. generally accepted accounting principles requires us, on an ongoing basis, to make significant estimates and judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities.  We base our estimates on historical experience and on various other assumptions we believe are reasonable under the circumstances, the results of which form the basis for our conclusions.  Actual results may differ from these estimates under different assumptions or conditions.  Such differences could have a material impact on our future financial position, results of operations, and cash flows.  Significant estimates include future cash flows used in our calculation of residual portfolio amortization, fair values of warrants and equity awards granted, fair value of asset and liabilities acquired in our business acquisition, and the valuation allowance on deferred tax assets and liabilities.
Reclassifications	'
	Reclassifications
	Certain previously reported amounts have been reclassified to conform to the current presentation.
Foreign Currency Translation	'
	Foreign Currency Translation
	The functional currency of our equity investee is the Indian rupee.  Its assets and liabilities are translated into U.S. dollars at the exchange rates in effect at each balance sheet date, revenues and expenses are translated at quarterly average exchange rates and resulting translation gains or losses are accumulated in other comprehensive loss as a separate component of shareholders’ equity.

Summary_Of_Significant_Account1

Summary Of Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies [Abstract]	'
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	There have been no new accounting pronouncements issued that have had, or are expected to have, a material impact on our results of operations or financial condition.
Fair Values	'
	Fair Values
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date.  We believe the carrying values of cash and equivalents, accounts receivable, other current assets, accounts payable, accrued expenses, and interest payable approximate their fair values.  We believe the carrying value of our senior notes, subordinated notes, and note payable approximate the estimated fair value for debt with similar terms, interest rates, and remaining maturities currently available to companies with similar credit ratings.
Cash and Equivalents	'
	Cash and Equivalents
	We consider cash, deposits, and short-term investments with original maturities of three months or less as cash and equivalents.  Amounts designated by management for specific purposes, including withholdings from merchants to collateralize their contingent liabilities and processing reserves, and by contractual terms of debt agreements are considered restricted cash.  Our deposits at financial institutions at times exceed amounts covered by U.S. Federal Deposit Insurance Corporation insurance.
Residual Portfolios	'
	Residual Portfolios
	Residual portfolios represent investments in recurring monthly residual income streams derived from credit card processing fees paid by merchants in the United States.  We acquire portfolios as long-term investments and expect to hold them to the point in time when a portfolio’s cash flows become nominal. Residual portfolios are recorded at cost and amortized into cost of revenues based on cash received.  Although history within the industry indicates the cash flows from such income streams are reasonably predictable, the future cash flows are predicated on consumers continued use of credit and debit cards to purchase goods and services from merchants having our service to accept electronic payments.  Each residual portfolio is amortized based on the future cash flows expected to be derived.  Quarterly, we reevaluate our cash flow estimates and prospectively adjust future amortization.
Equity Investment	'
	Equity Investment
	The Company holds investments in equity method investees. Investments in equity method investees are those for which the Company has the ability to exercise significant influence but does not control and is not the primary beneficiary. Significant influence typically exists if the Company has a 20% to 50% ownership interest in the venture unless predominant evidence to the contrary exists. Under this method of accounting, the Company records its proportionate share of the net earnings or losses of equity method investees and a corresponding increase or decrease to the investment balances. Cash payments to equity method investees such as additional investments, loans and advances and expenses incurred on behalf of investees, as well as payments from equity method investees such as dividends, distributions and repayments of loans and advances are recorded as adjustments to investment balances. The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may not be recoverable.
Revenue Recognition	'
	Revenue Recognition
	We recognize residual portfolio revenue based on actual cash receipts.
	Generally, we report revenues at the time of sale on a gross basis where we are the primary obligor in the arrangement, have latitude in establishing the price of the services, change the product and perform part of the service, have discretion in supplier selection, have latitude in determining the product and service specifications to meet our clients’ needs and assume credit. Revenues generated by certain portfolios are reported net of interchange, where we may not have credit risk, or the ultimate responsibility for the merchant accounts.
	We also derive revenues from the electronic processing of credit, charge and debit card transactions that are authorized and captured through third-party networks. Typically merchants are charged for these processing services based on a percentage of the dollar amount of each transaction and in some instances, additional fees are charged for each transaction. Certain merchant customers are charged a flat fee transaction and may also be charged miscellaneous fees, including fees for handling chargebacks, monthly minimums, equipment rentals, sales or leasing and other miscellaneous services. Revenues are reported gross of amounts paid to sponsor banks as well as interchange and assessments paid to credit card associations under revenue sharing agreements pursuant to which such parties received payments based primarily on processing volume for particular groups of merchants. Included in cost of goods and services sold are the expenses covering interchange and bank processing directly attributable to the furnishing of transaction processing and other services to our merchant customers and are recognized simultaneously with the recognition of revenue.
	The Company recognizes residual portfolio revenue based on actual cash receipts.  For the year ended December 31, 2013, approximately 76% of consolidated revenues were attributable to merchant customer transactions processed by three third-party vendors.
Income Taxes	'
	Income Taxes
	Deferred income taxes are recognized for the future income tax effects of differences in the carrying amounts of assets and liabilities for financial reporting and income tax return purposes, including undistributed foreign earnings and losses, using enacted tax laws and rates. A valuation allowance is recognized if it is more likely than not that some or all of a deferred tax asset may not be realized. Tax liabilities, together with interest and applicable penalties included in the income tax provision, are recognized for the benefits, if any, of uncertain tax positions in the financial statements which, more likely than not, may not be realized.
Equity Transaction Fair Values	'
	Equity Transaction Fair Values
	The estimated fair value of our common stock issued in share-based payments is measured by the more relevant of: (i) the prices received in private placement sales of our stock or; (ii) its publically-quoted market price.  We estimate the fair value of warrants, other than those included in common stock unit purchases, and stock options when issued or vested using the Black-Scholes option-pricing model which requires the input of highly subjective assumptions.  Recognition in shareholders’ equity and expense of the fair value of stock options awarded to employees is on the straight-line basis over the requisite service period and, for grants to nonemployees, when the options vest.  The fair value of exercisable warrants on the date of issuance issued in connection with debt financing transactions or for services are deferred and expensed over the term of the debt or as services are performed.
Inventories	'
	Inventories
	Inventories consist of point-of-sales terminal equipment held for sale to merchants, resellers and distributors. Inventories are valued at the lower of cost or market price. Cost is arrived at using the first-in, first-out method. Market price is estimated based on current sales of equipment.
Advertising	'
	Advertising
	Advertising costs are expensed as incurred.

Business_Acquisition_Tables

Business Acquisition (Tables)	12 Months Ended
	Dec. 31, 2013
Business Acquisition [Abstract]	'
Acquisition Of Pipeline Data	'
	Borrowings on senior credit facility	$   9,750,000
	Issuance of common stock	-
	Issuance of warrants	-
	Total purchase price	$   9,750,000
Schedule OF Fair Value Of Net Assets Acquired	'
	Cash	$      250,000
	Restricted cash	306,967
	Current assets	37,287
	Fixed assets	355,636
	Residual portfolios	6,379,000
	Intangibles	29,115
	Goodwill	2,341,928
	Accrued Revenue Receivable	107,467
	Liabilities	-57,400
	Net assets	$   9,750,000

Residual_Portfolios_Tables

Residual Portfolios (Tables)	12 Months Ended
	Dec. 31, 2013
Residual Portfolios [Abstract]	'
Schedule Of Expected Annual Amortization Of Residual Portfolios	'
	2014	2015	2016	2017	2018	Thereafter	Total
	$   1,894,233	$   1,605,856	$   1,340,561	$   1,117,821	$   933,004	$   2,718,184	$   9,609,659

Equity_Investment_Tables

Equity Investment (Tables)	12 Months Ended
	Dec. 31, 2013
Equity Investment [Abstract]	'
Combined Balance Sheets And Results Of Operations Of DPPL and MMPL	'
		December 31,
		2013		2012
	Current Assets	$		$
		7,119,174		1,896,749
	Long Term Investments	367,041		2,119,105
	Total Assets	7,486,215		4,015,854
	Current Liabilities	2,921,909		1,305,808
	Long Term Liabilities	205,249		61,576
	Total Liabilities	3,127,158		1,367,384
	Capital	4,359,057		2,648,470
	Total Liabilities and Capital	$		$
		7,486,215		4,015,854
		Year Ended
		December 31,
		2013		2012
	Total Revenues	$		$
		33,119,945		30,073,746
	Gross Profit	322,116		427,159
	Total Expenses	1,119,342		1,283,041
	Net Income	$		$
		-1,022,449		-1,023,727
Schedule Of Equity Interest In Digital Payments Processing Limited	'
		December 31,
		2013		2012
	Carrying value of investment	$		$
		10,124,831		6,854,004
Schedule Of Error Corrections And Prior Period Adjustments	'
	(in thousands of dollars)
	Balances as of the date indicated	31-Dec	30-Sep	30-Jun	31-Mar
	Equity Investment Balance
	Previous reported	$	$	$	$
		10,125	8,942	9,014	7,857
	Revised balance	10,125	10,256	11,063	8,291
	Difference	-	-1,314	-2,049	-434
	Accumulated Other Comprehensive Income balance
	Previous reported	-30	2,688	1,775	90
	Revised balance	-30	-30	-23	-1
	Difference	$   -	$	$	$   $91
			2,718	1,798

Debt_Tables

Debt (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Instrument [Line Items]	'
Schedule of Maturities of Long-term Debt	'
		2014	2015	2016	Total
	Senior notes payable	$      2,195,000	$      6,585,000	$      4,390,000	$      13,170,000
	Subordinated notes payable	3,800,000	-	1,000,000	4,800,000
	Convertible subordinated notes	400,000	-	-	400,000
	Note payable	20,864	-	-	20,864
		$      6,415,864	$      6,585,000	$      5,390,000	$      18,390,864
Senior Credit Facility [Member]	'
Debt Instrument [Line Items]	'
Schedule of Long-term Debt Instruments	'
		2013	2012
	Borrowings on senior credit facility	$      13,170,000	$      3,000,000
	Less: debt discount	-	-
	Net senior credit facility	$      13,170,000	$       3,000,000
Subordinated Debt [Member]	'
Debt Instrument [Line Items]	'
Schedule of Long-term Debt Instruments	'
		2013	2012
	Borrowings on subordinated notes payable	$      4,800,000	$      3,300,000
	Less: debt discount	-198,510	-302,904
	Net subordinated notes payable	$      4,601,490	$      2,997,096
Convertible Subordinated Debt [Member]	'
Debt Instrument [Line Items]	'
Schedule of Long-term Debt Instruments	'
		2013	2012
	Borrowings on convertible subordinated notes	$      1,300,000	$      850,000
	Less: debt discount	-750	-65,358
	Less: notes converted	-900,000	-
	Net convertible subordinated notes	$      399,250	$      784,642

Capital_Stock_Tables

Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2013
Capital Stock [Abstract]	'
Changes In Warrants	'
		Shares
	Outstanding  at December 31, 2011	1,946,968
	Granted	502,925
	Exercised	-
	Expired/canceled	-
	Outstanding  at December 31, 2012	2,449,893
	Granted	3,012,070
	Exercised	-391,920
	Expired/canceled	-412,547
	Outstanding  at December 31, 2013	4,657,496
Valuation Assumptions Used For Warrants	'
	Warrants	2013
	Risk-free interest rates	0.0123
	Expected volatility	0.9138
	Dividend yields	0
	Expected lives	5 years
Assumptions Used To Estimate Fair Value Of Options Granted	'
	Option plan	2013	2012
	Risk-free interest rates	0.0202	0.003
	Expected volatility	0.992	0.00001
	Dividend yields	0	0
	Expected lives	6 years	3 years
Stock Option Activity	'
		Shares
	Outstanding  at December 31, 2011	200,000
	Granted	200,000
	Exercised	-
	Expired	-
	Outstanding  at December 31, 2012	400,000
	Granted	900,000
	Exercised	-
	Expired	-400,000
	Forfeited	-
	Outstanding  at December 31, 2013	900,000

Business_Segment_Information_T

Business Segment Information (Tables)	12 Months Ended
	Dec. 31, 2013
Business Segment Information [Abstract]	'
Operating Information By Segment, Loss Before Income Taxes And Equity Investment Loss	'
		Year Ended
		December 31,
		2013	2012
	Revenues:
	Calpian, Inc.	$        3,064,033	$        3,438,898
	Calpian Commerce, Inc.	17,971,853	-
		$      21,035,885	$        3,438,898
	Operating profit (loss):
	Calpian, Inc.	$        (2,878,888)	$           (739,403)
	Calpian Commerce, Inc.	466,156	-
		-2,412,732	-739,403
	Financing costs	-2,636,922	-2,858,135
	Loss before income taxes and equity investment loss	$        (5,049,654)	$        (3,597,538)
Operating Information By Segment, Total Assets	'
		December 31,	December 31,
		2013	2012
	Total assets:
	Calpian, Inc.	$      16,075,505	$      13,052,566
	Calpian Commerce, Inc.	9,202,356	-
		$      25,277,861	$      13,052,566
Operating Information By Segment	'
		Year Ended
		December 31,
		2013	2012
	Depreciation and amortization:
	Calpian, Inc.	1,613,897	3,159,927
	Calpian Commerce, Inc.	910,575	-
		$        1,613,897	$        3,159,927
	Operating profit (loss):
	Calpian, Inc.	-2,878,888	-739,403
	Calpian Commerce, Inc.	466,156	-
		$        (2,412,732)	$           (739,403)
	Interest expense:
	Calpian, Inc.	1,064,537	801,942
	Calpian Commerce, Inc.	1,070,578	-
		$        2,135,115	$           801,942
	Net loss:
	Calpian, Inc.	-8,348,291	-4,297,509
	Calpian Commerce, Inc.	-628,534	-
		$        (8,976,826)	$        (4,297,509)
	Purchases of property and equipment:
	Calpian, Inc.	9,533	-
	Calpian Commerce, Inc.	173,108	-
		$           182,641	$                       -

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes [Abstract]	'
Components Of Deferred Tax Assets And Liabilities	'
				2013	2012
	Warrants			$	$
				330,041	1,112,946
	Net operating loss carryovers			3,652,023	928,022
	Development stage losses			401,136	399,243
	Equity investment			497,321	262,217
	Equity to Third Party Service Providers			59,507	-
	Residual portfolio amortization			153,681	54,565
	Management equity awards			133,192	23,610
	Total deferred tax assets			5,226,901	2,780,603
	Deferred tax liabilities:
	Debt discount			-134,091	102,987
	Fixed Assets			22,744	-
	Intangibles			-1,590	453
	Total deferred tax liabilities			-112,937	103,440
	Net deferred tax assets				2,677,163
	Valuation allowance			-5,115,556	-2,677,616
	Deferred tax liability			$       (1,590)	$       (453)
Significant Components Of Income Tax Provisions	'
		Year Months Ended
		December 31,
		2013	2012
	Current state (over provision)	$                  -	$       (18,643)
	Deferred federal	-	-1,196,268
	Deferred tax asset write off	-	-
	Valuation allowance	-	1,196,721
		$               -	$       (18,190)
Schedule Of Effective Income Tax Rate Reconciliation	'
		Year Months Ended
		December 31,
		2013	2012
	Loss before income taxes	$      (1,626,363)	$      (1,223,163)
	Deferred tax asset write off	-	-
	Deferred tax valuation allowance	2,437,940	1,196,721
	Permanent items	24,005	20,556
	State tax net of federal tax benefit	-	-12,304
	Equity Investment Adjustment	-129,579	-
	Other	-355,650	-
	Prior Period Adjustments	-350,353	-
		$                     -	$           (18,190)

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Schedule Of Potentially Dilutive Securities Included In Diluted Earnings Per Share Computation	'
		2013	2012
	Warrants	4,657,496	2,449,893
	Stock options	900,000	400,000
	Convertible subordinated notes	216,664	566,665
	Total	5,774,160	3,416,558

Overview_Details

Overview (Details) (USD $)	12 Months Ended		3 Months Ended		12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
			Restatement Adjustment, Fair Value Appraisal Difference [Member]	Restatement Adjustment, Fair Value Appraisal Difference [Member]	Restatement Adjustment, Fair Value Appraisal Difference [Member]	Calpian, Inc [Member]	Calpian, Inc [Member]
Net (loss) income	($8,976,826)	($4,297,509)	($13,745)	($4,965)	$43,794	($8,348,291)	($4,297,509)
Total comprehensive income (loss)	($8,791,961)	($4,452,498)	$598,916	($300,728)	($145,717)	'	'

Summary_Of_Significant_Account2

Summary Of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2013
	item
Summary Of Significant Accounting Policies [Abstract]	'
Percentage of revenue attributed to third-party vendors.	76.00%
Number of third-party vendors	3

Business_Acquisition_Details

Business Acquisition (Details) (USD $)	12 Months Ended	0 Months Ended
	Dec. 31, 2013	Mar. 15, 2013
		Pipeline Data Inc [Member]
Cash paid	'	$9,750,000
Residual portfolio amortization period	'10 years	'

Business_Acquisition_Acquisito

Business Acquisition (Acquisiton Of Pipeline Data) (Details) (Pipeline Data Inc [Member], USD $)	0 Months Ended
	Mar. 15, 2013
Pipeline Data Inc [Member]	'
Business Acquisition [Line Items]	'
Borrowings on senior credit facility	$9,750,000
Issuance of common stock	'
Issuance of warrants	'
Total purchase price	$9,750,000

Business_Acquisition_Schedule_

Business Acquisition (Schedule OF Fair Value Of Net Assets Acquired) (Details) (USD $)	Dec. 31, 2013
Business Acquisition [Abstract]	'
Cash	$250,000
Restricted cash	306,967
Current assets	37,287
Fixed assets	355,636
Residual Portfolio	6,379,000
Intangibles	29,115
Goodwill	2,341,928
Accrued Revenue Receivable	107,467
Liabilities	-57,400
Net assets	$9,750,000

Residual_Portfolios_Schedule_O

Residual Portfolios (Schedule Of Expected Annual Amortization Of Residual Portfolios) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Residual Portfolios [Abstract]	'
2014	$1,894,233
2015	1,605,856
2016	1,340,561
2017	1,117,821
2018	933,004
Thereafter	2,718,184
Total	$9,609,659

Equity_Investment_Narrative_De

Equity Investment (Narrative) (Details) (Digital Payments Processing Limited [Member], USD $)	12 Months Ended
Share data in Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Digital Payments Processing Limited [Member]	'	'
Expected ownership percentage of DPPL and MMPL	74.00%	'
Common stock to be issued against purchase of investment in equity shares	6.1	'
Culmulative payments to acquire equity method investment	$8,377,419	'
Total expected investment	$9,700,000	'
Ownership interest	49.90%	26.50%

Equity_Investment_Combined_Bal

Equity Investment (Combined Balance Sheets And Results Of Operations Of DPPL and MMPL) (Details) (Digital Payments Processing Limited and My Mobile Payments Limited [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Digital Payments Processing Limited and My Mobile Payments Limited [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Current Assets	$7,119,174	$1,896,749
Long Term Investments	367,041	2,119,105
Total Assets	7,486,215	4,015,854
Current Liabilities	2,921,909	1,305,808
Long Term Liabilities	205,249	61,576
Total Liabilities	3,127,158	1,367,384
Capital	4,359,057	2,648,470
Total Liabilities and Capital	7,486,215	4,015,854
Total Revenues	33,119,945	30,073,746
Gross Profit	322,116	427,159
Total Expenses	1,119,342	1,283,041
Net Income	($1,022,449)	($1,023,727)

Equity_Investment_Schedule_Of_

Equity Investment (Schedule Of Equity Interest In Digital Payments Processing Limited) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Schedule of Equity Method Investments [Line Items]	'	'
Equity Investment Balance	$10,124,831	$6,854,004
Digital Payments Processing Limited [Member]	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Equity Investment Balance	$10,124,831	$6,854,004

Equity_Investment_Schedule_Of_1

Equity Investment (Schedule Of Error Corrections And Prior Period Adjustments) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013
			Previously Reported [Member]	Previously Reported [Member]	Previously Reported [Member]	Previously Reported [Member]	Restatement Adjustment [Member]	Restatement Adjustment [Member]	Restatement Adjustment [Member]	Restatement Adjustment [Member]	Difference [Member]	Difference [Member]	Difference [Member]
Equity Investment Balance	$10,124,831	$6,854,004	$10,125,000	$8,942,000	$9,014,000	$7,857,000	$10,125,000	$10,256,000	$11,063,000	$8,291,000	($1,314,000)	($2,049,000)	($434,000)
Accumulated Other Comprehensive Income balance	$29,876	($154,989)	($30,000)	$2,688,000	$1,775,000	$90,000	($30,000)	($30,000)	($23,000)	($1,000)	$2,718,000	$1,798,000	$91,000

Debt_Senior_Credit_Facility_De

Debt (Senior Credit Facility) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
			Senior Credit Facility [Member]	Senior Credit Facility [Member]	2011 Credit Facility [Member]	2011 Credit Facility [Member]	Convertible Subordinated Debt [Member]	Convertible Subordinated Debt [Member]	Minimum [Member]	Maximum [Member]
									Senior Credit Facility [Member]	Senior Credit Facility [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'
Credit facility, maximum borrowing capacity	'	'	$14,500,000	$5,000,000	'	$8,000,000	'	'	'	'
Credit facility interest rate	'	'	13.20%	'	'	16.00%	'	'	'	'
Origination, commitment and administration fees and expenses paid	'	'	'	'	'	323,639	'	'	'	'
Write off of deferred financing costs	'	'	'	'	525,936	'	42,408	'	'	'
Accretion of debt discount and amortization of loan origination fees	'	'	396,000	428,000	'	'	'	'	'	'
Prepayment rate	'	'	4.00%	'	'	'	'	'	'	'
Facility growth rate	'	'	'	'	'	'	'	'	2.00%	4.00%
Outstanding loan balance maximum of expected monthly gross cash flow ratio	'	'	1600.00%	'	'	'	'	'	'	'
Restricted cash and equivalents as required by facility terms	'	'	200,000	'	'	'	'	'	'	'
Loan origination fees	'	'	815,000	255,000	'	'	'	'	'	'
Amortization deferred financing costs	$185,671	$1,591,016	$185,671	$1,568,516	'	'	$139,308	$3,642	'	'

Debt_Subordinated_Debt_Details

Debt (Subordinated Debt) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Amortization deferred financing costs	$185,671	$1,591,016
Borrowings	18,390,864	'
Common stock issued in exchange for conversion of subordinated debt	950,699	'
Shares issuable on conversion	216,664	'
Subordinated Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Notes, interest rate	12.00%	'
Accretion of debt discount and amortization of loan origination fees	554,167	362,550
Amortization deferred financing costs	461,535	176,828
Expected amortization costs in 2014	179,892	'
Expected amortization costs in 2015 and 2016	18,618	'
Borrowings	4,800,000	3,300,000
Subordinated Debt [Member] | Subordinated Debt, Tranche 1 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt instrument, face amount	3,000,000	'
Subordinated Debt [Member] | Subordinated Debt, Tranche 2 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt instrument, face amount	2,000,000	'
Subordinated Debt [Member] | Subordinated Debt, Tranche 3 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt instrument, face amount	3,000,000	'
Convertible Subordinated Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Amortization deferred financing costs	139,308	3,642
Expected amortization costs in 2014	750	'
Borrowings	400,000	'
Conversion price per share	$1.50	'
Common stock issued in exchange for conversion of subordinated debt	900,000	'
Common stock issued in exchange for conversion of subordinated debt, shares	600,001	'
Fair value of additional shares issued in connection with the conversion	50,700	'
Number of additional shares issued in connection with the conversion	33,800	'
Write off of deferred financing costs	42,408	'
Promissory Note For Insurance Premiums [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowings	$20,864	$7,570
Maximum [Member] | Promissory Note For Insurance Premiums [Member]	'	'
Debt Instrument [Line Items]	'	'
Notes, interest rate	7.00%	'
Minimum [Member] | Promissory Note For Insurance Premiums [Member]	'	'
Debt Instrument [Line Items]	'	'
Notes, interest rate	6.00%	'

Debt_Warrants_Details

Debt (Warrants) (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

2011 Credit Facility [Member]

Senior Credit Facility [Member]

Subordinated Debt [Member]

Subordinated Debt [Member]

Convertible Subordinated Debt [Member]

Convertible Subordinated Debt [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Weighted Average [Member]

Convertible Subordinated Debt [Member]

Convertible Subordinated Debt [Member]

Class of Warrant or Right [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Outstanding

4,657,496

2,449,893

1,946,968

804,467

500,000

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights

'

'

'

1

'

'

'

'

'

2.5

3

2.3

1

2

2

1.82

Warrants and Rights Outstanding

'

'

'

'

$325,000

'

$0

$93,000

$69,000

'

'

'

'

'

'

'

Additional warrants issued

'

'

'

'

'

140,000

335,425

40,000

50,000

'

'

'

'

'

'

'

Debt_Schedule_of_Longterm_Debt

Debt (Schedule of Long-term Debt Instruments) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Borrowings	$18,390,864	'
Less: debt discount	-199,260	-368,262
Senior Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowings	13,170,000	3,000,000
Less: debt discount	'	'
Net borrowings	13,170,000	3,000,000
Subordinated Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowings	4,800,000	3,300,000
Less: debt discount	-198,510	-302,904
Net borrowings	4,601,490	2,997,096
Convertible Subordinated Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowings	400,000	'
Less: debt discount	-750	-65,358
Less: notes converted	-900,000	'
Net borrowings	399,250	784,642
Convertible Subordinated Debt Before Conversion [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowings	1,300,000	850,000
Promissory Note For Insurance Premiums [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowings	$20,864	$7,570

Debt_Schedule_of_Maturities_of

Debt (Schedule of Maturities of Long-term Debt) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
2014	$6,415,864	'
2015	6,585,000	'
2016	5,390,000	'
Total	18,390,864	'
Senior Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
2014	2,195,000	'
2015	6,585,000	'
2016	4,390,000	'
Total	13,170,000	3,000,000
Subordinated Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
2014	3,800,000	'
2016	1,000,000	'
Total	4,800,000	3,300,000
Convertible Subordinated Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
2014	400,000	'
Total	400,000	'
Promissory Note For Insurance Premiums [Member]	'	'
Debt Instrument [Line Items]	'	'
2014	20,864	'
Total	$20,864	$7,570

Capital_Stock_Narrative_Detail

Capital Stock (Narrative) (Details) (USD $)	12 Months Ended			0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Oct. 03, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Oct. 03, 2013	Dec. 31, 2013
				Series B Preferred Stock [Member]	Series B Preferred Stock [Member]	Minimum [Member]	Maximum [Member]	Maximum [Member]	Weighted Average [Member]
								Series B Preferred Stock [Member]
Class of Warrant or Right [Line Items]	'	'	'	'	'	'	'	'	'
Number of shares called by warrants	100,000	'	'	'	'	'	'	'	'
Shares issuable on conversion	216,664	'	'	'	'	'	'	'	'
Number of shares of preferred stock issued	0	0	'	550,000	'	'	'	'	'
Number of shares available to purchase pursuant to subscription agreement	'	'	'	'	'	'	'	650,000	'
Proseeds from sale of convertible preferred stock	'	'	'	$550,000	'	'	'	'	'
Number of shares converted	'	'	'	'	550,000	'	'	'	'
Conversion of Series B Preferred shares into common stock shares, number of shares	414,249	'	'	'	'	'	'	'	'
Shares reserved for future issuance	6,874,160	'	'	'	'	'	'	'	'
Shares issued	2,560,142	1,832,506	'	'	'	'	'	'	'
Proceeds from issuance of private placement	4,089,000	2,805,000	'	'	'	'	'	'	'
Number of warrants issued	2,078,737	112,500	'	'	'	'	'	'	'
Fair value of warrants issued during period	1,261,036	56,250	'	'	'	'	'	'	'
Common stock issued for services, shares	431,250	304,000	'	'	'	'	'	'	'
Common stock issued for services, value	514,375	456,000	'	'	'	'	'	'	'
Common stock shares issed in cashless exercise of warrants	391,920	'	'	'	'	'	'	'	'
Number of warrants in cashless exercise	804,467	'	'	'	'	'	'	'	'
Warrants issued for services	253,333	'	'	'	'	'	'	'	'
Value of warrants issued for services	199,361	'	'	'	'	'	'	'	'
Equity awards to certain employees, shares	18,100	'	'	'	'	'	'	'	'
Equity awards to certain employees, value	27,150	'	'	'	'	'	'	'	'
Warrants issued	4,657,496	2,449,893	1,946,968	'	'	'	'	'	'
Warrant exercise price	'	'	'	'	'	1	2.5	'	1.82
Warrants expiring in 2015	617,501	'	'	'	'	'	'	'	'
Warrants expiring in 2016	500,000	'	'	'	'	'	'	'	'
Warrants expiring in 2017	527,925	'	'	'	'	'	'	'	'
Warrants expiring in 2018	3,012,070	'	'	'	'	'	'	'	'
Number of warrants exercisable contingent upon triggering event	500,000	'	'	'	'	'	'	'	'
Minimum equity financing requirement	3,000,000	'	'	'	'	'	'	'	'
Minimum equity financing requirement with the extension of maturity dates of the notes	'	'	'	'	'	1,000,000	1,500,000	'	'
Residual portfolio average attrition minimum requirement	1.40%	'	'	'	'	'	'	'	'
Shares authorized under the plan	2,000,000	'	'	'	'	'	'	'	'
Award maximum contractual life	'10 years	'	'	'	'	'	'	'	'
Preferred stock, shares issued	'	'	'	'	550,000	'	'	'	'
Stock options granted	900,000	200,000	'	'	'	'	'	'	'
Stock options granted, fair value	582,920	'	'	'	'	'	'	'	'
Exercisable options	900,000	400,000	'	'	'	'	'	'	'
Weighted-average exercise price	$1.38	$2	'	'	'	'	'	'	'
Intrinsic value	$100,000	'	'	'	'	'	'	'	'
Weighted-average remaining contractual term	'9 years 2 months 12 days	'	'	'	'	'	'	'	'
Shares that could become void	700,000	'	'	'	'	'	'	'	'
Period after termination of services when the options become void	'90 days	'	'	'	'	'	'	'	'

Capital_Stock_Changes_In_Warra

Capital Stock (Changes In Warrants) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Capital Stock [Abstract]	'	'
Outstanding at December 31	2,449,893	1,946,968
Granted	3,012,070	502,925
Exercised	-391,920	'
Expired/canceled	-412,547	'
Outstanding at December 31	4,657,496	2,449,893

Capital_Stock_Valuation_Assump

Capital Stock (Valuation Assumptions Used For Warrants) (Details) (Warrants [Member])	12 Months Ended
	Dec. 31, 2013
Warrants [Member]	'
Risk-free interest rates	0.01%
Expected volatility	0.91%
Dividend yields	0.00%
Expected lives	'5 years

Capital_Stock_Assumptions_Used

Capital Stock (Assumptions Used To Estimate Fair Value Of Options Granted) (Details) (Stock Options [Member])	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Stock Options [Member]	'	'
Risk-free interest rates	0.02%	0.00%
Expected volatility	0.99%	0.00%
Dividend yields	0.00%	0.00%
Expected lives	'6 years	'3 years

Capital_Stock_Stock_Option_Act

Capital Stock (Stock Option Activity) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Capital Stock [Abstract]	'	'
Outstanding at December 31	400,000	200,000
Granted	900,000	200,000
Exercised	'	'
Expired	-400,000	'
Forfeited	'	'
Outstanding at December 31	900,000	400,000

Business_Segment_Information_O

Business Segment Information (Operating Information By Segment) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'
Revenues	$21,035,885	$3,438,898
Operating profit (loss)	-2,412,732	-739,403
Financing costs	-2,636,922	-2,858,135
Loss before income taxes and equity investment loss	-5,049,654	-3,597,538
Calpian, Inc [Member]	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'
Revenues	3,064,033	3,438,898
Operating profit (loss)	-2,878,888	-739,403
Calpian Commerce, Inc [Member]	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'
Revenues	17,971,853	'
Operating profit (loss)	$466,156	'

Business_Segment_Information_O1

Business Segment Information (Operating Information By Segment, Total Assets) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	$25,277,861	$13,052,566
Calpian, Inc [Member]	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	16,075,505	13,052,566
Calpian Commerce, Inc [Member]	'	'
Segment Reporting, Asset Reconciling Item [Line Items]	'	'
Assets	$9,202,356	'

Business_Segment_Information_A

Business Segment Information (Additional Detail) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'
Depreciation and amortization	$1,613,897	$3,159,927
Operating profit (loss)	-2,412,732	-739,403
Interest expense	2,135,115	801,942
Net loss	-8,976,826	-4,297,509
Purchases of property and equipment	182,641	'
Calpian, Inc [Member]	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'
Depreciation and amortization	1,613,897	3,159,927
Operating profit (loss)	-2,878,888	-739,403
Interest expense	1,064,537	801,942
Net loss	-8,348,291	-4,297,509
Purchases of property and equipment	9,533	'
Calpian Commerce, Inc [Member]	'	'
Segment Reporting, Revenue Reconciling Item [Line Items]	'	'
Depreciation and amortization	910,575	'
Operating profit (loss)	466,156	'
Interest expense	1,070,578	'
Net loss	-628,534	'
Purchases of property and equipment	$173,108	'

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Income Taxes [Abstract]	'
Net operating loss carryovers	$8,300,000
Deferred tax asset write off	$385,388
Federal statutory tax rate	34.00%

Income_Taxes_Components_Of_Def

Income Taxes (Components Of Deferred Tax Assets And Liabilities) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Taxes [Abstract]	'	'
Warrants	$330,041	$1,112,946
Net operating loss carryovers	3,652,023	928,022
Development stage losses	401,136	399,243
Equity investment	497,321	262,217
Equity to Third Party Service Providers	59,507	'
Residual portfolio amortization	153,681	54,565
Management equity awards	133,192	23,610
Total deferred tax assets	5,226,901	2,780,603
Deferred tax liabilities:	'	'
Debt discount	-134,091	102,987
Fixed Assets	22,744	'
Intangibles	-1,590	453
Total deferred tax liabilities	-112,937	103,440
Net deferred tax assets	'	2,677,163
Valuation allowance	-5,115,556	-2,677,616
Deferred tax liability	($1,590)	($453)

Income_Taxes_Significant_Compo

Income Taxes (Significant Components Of Income Tax Provisions) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes [Abstract]	'	'
Current state (over provision)	'	($18,643)
Deferred federal	'	-1,196,268
Deferred tax asset write off	385,388	'
Valuation allowance	'	1,196,721
Income tax provision	'	($18,190)

Income_Taxes_Schedule_Of_Effec

Income Taxes (Schedule Of Effective Income Tax Rate Reconciliation) (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Income Taxes [Abstract]	'	'
Loss before income taxes	($1,626,363)	($1,223,163)
Deferred tax valuation allowance	2,437,940	1,196,721
Permanent items	24,005	20,556
State tax net of federal tax benefit	'	-12,304
Equity method adjustment	-129,579	'
Other	-355,650	'
Prior period adjustments	-350,353	'
Income tax provision	'	($18,190)

Earnings_Per_Share_Details

Earnings Per Share (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	5,774,160	3,416,558
Warrants [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	4,657,496	2,449,893
Stock Options [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	900,000	400,000
Convertible Subordinated Notes [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities	216,664	566,665

Related_Parties_Details

Related Parties (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Notice to terminate the agreement	'30 days	'
Due to affiliates	$100,000	$100,000
ART Support Services [Member]	'	'
Related Party Transaction [Line Items]	'	'
Accrued expenses payable to officers, directors, and affiliates	181,825	193,114
Cagan McAfee Capital Partners [Member]	'	'
Related Party Transaction [Line Items]	'	'
Unpaid expenses	14,500	'
Amounts payable	$319,000	'