Fincera (YUANF) F-1 14 May 14 2013 FY Registration statement (foreign) Financial data

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
	Dec. 31, 2013
Document And Entity Information	'
Entity Registrant Name	'AutoChina International Ltd
Entity Central Index Key	'0001417370
Document Type	'F-1
Document Period End Date	31-Dec-13
Amendment Flag	'false
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	'Accelerated Filer
Entity Common Stock, Shares Outstanding	23,545,939
Document Fiscal Period Focus	'FY
Document Fiscal Year Focus	'2013

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
ASSETS	'	'
Cash and cash equivalents	$31,370	$75,777
Restricted cash	1,244	160
Accounts receivable, net of provision for doubtful debts of $20,891 and $12,041, respectively	27,931	32,956
Inventories	5,319	6,728
Prepaid expenses and other current assets	5,261	4,532
Current maturities of net investment in direct financing and sales-type leases, net of provision for doubtful debts of $389 and $296, respectively	261,684	196,213
Deferred income tax assets	5,515	0
Total current assets	338,324	316,366
Construction-in-progress	0	76,669
Property, equipment and leasehold improvements, net	82,254	4,985
Deferred income tax assets	4,126	2,547
Net investment in direct financing and sales-type leases, net of current maturities	128,415	38,739
Total assets	553,119	439,306
LIABILITIES AND EQUITY	'	'
Short-term borrowings (including short-term borrowings of the consolidated variable interest entities ("VIEs") without recourse to AutoChina of $124,654 and $75,412 as of December 31, 2013 and 2012, respectively)	160,737	102,458
Long-term payables, current (including long-term payables, current of the consolidated VIEs without recourse to AutoChina of nil and nil as of December 31, 2013 and 2012, respectively)	1,436	0
Accounts payable (including accounts payable of the consolidated VIEs without recourse to AutoChina of $93 and $68 as of December 31, 2013 and 2012, respectively)	10,130	16,392
Accounts payable, related parties (including accounts payable, related parties of the consolidated VIEs without recourse to AutoChina of $44,044 and $706 as of December 31, 2013 and 2012, respectively)	57,586	2,228
Other payables and accrued liabilities (including other payables and accrued liabilities of the consolidated VIEs without recourse to AutoChina of $10,323 and $4,857 as of December 31, 2013 and 2012 respectively	17,146	15,049
Due to affiliates (including due to affiliates of the consolidated VIEs without recourse to AutoChina of $12,745 and $86 as of December 31, 2013 and 2012, respectively)	38,143	65,595
Customer deposits (including customer deposits of the consolidated VIEs without recourse to AutoChina of $319 and $161 as of December 31, 2013 and 2012, respectively)	1,680	1,956
Income tax payable (including income tax payable of the consolidated VIEs without recourse to AutoChina of $2,761 and $$1,931 as of December 31, 2013 and 2012, respectively)	3,599	2,551
Deferred income tax liabilities (including deferred income tax liabilities of the consolidated VIEs without recourse to AutoChina of nil and nil as of December 31, 2013 and 2012, respectively	0	4,717
Total current liabilities	290,457	210,946
Noncurrent liabilities	'	'
Long-term payables (including long-term payables of the consolidated VIEs without recourse to AutoChina of $8,955 and nil as of December 31, 2013 and 2012, respectively)	9,857	0
Total liabilities	300,314	210,946
Commitment and Contingency	'	'
Equity	'	'
Preferred shares, $0.001 par value authorized - 1,000,000 shares; issued - none	0	0
Ordinary shares - $0.001 par value authorized - 100,000,000 shares; issued and outstanding - 23,545,939 shares at December 31, 2013, respectively; and $0.001 par value authorized - 50,000,000 shares; issued and outstanding - 23,538,919 shares at December 31, 2012, respectively	24	24
Additional paid-in capital	327,631	323,856
Statutory reserves	22,947	16,997
Accumulated losses	-129,609	-135,487
Accumulated other comprehensive income	31,812	22,970
Total equity	252,805	228,360
Total liabilities and equity	$553,119	$439,306

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
Allowance for Doubtful Accounts Receivable	$20,891	$12,041
Investment in direct financing and sales-type leases, provision for doubtful debts	389	296
Short-term Debt	160,737	102,458
Long-term Debt	1,436	0
Accounts Payable	10,130	16,392
Accounts Payable, Related Parties	57,586	2,228
Other Payables and Accrued Liabilities	17,146	15,049
Due to Affiliate	38,143	65,595
Customer Deposits	1,680	1,956
Taxes Payable	3,599	2,551
Deferred Tax Liabilities	0	4,717
Long term payables	9,857	0
Preferred Stock, Par Value (in dollars per share)	$0.00	$0.00
Preferred Stock, Shares Authorized (in shares)	1,000,000	1,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Common Stock, Par Value (in dollars per share)	$0.00	$0.00
Common Stock, Shares Authorized (in shares)	100,000,000	100,000,000
Common Stock, Shares, Issued (in shares)	23,545,939	23,538,919
Common Stock, Shares, Outstanding (in shares)	23,545,939	23,538,919
Variable Interest Entity	'	'
Short-term Debt	124,654	75,412
Long-term Debt	0	0
Accounts Payable	93	68
Accounts Payable, Related Parties	44,044	706
Other Payables and Accrued Liabilities	10,323	4,857
Due to Affiliate	12,745	86
Customer Deposits	319	161
Taxes Payable	2,761	1,931
Deferred Tax Liabilities	0	0
Long term payables	$8,955	$0

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues	'	'	'
Commercial vehicles	$593,912	$249,040	$505,618
Finance	43,385	69,804	84,100
Insurance	20,330	14,268	8,376
Property lease and management	501	0	0
Total revenues	658,128	333,112	598,094
Cost of sales	'	'	'
Commercial vehicles	9,981	7,350	86,055
Commercial vehicles, related parties	569,807	234,781	404,572
Insurance	3,485	2,159	0
Property lease and management	1,360	0	0
Total cost of sales	584,633	244,290	490,627
Gross profit	73,495	88,822	107,467
Operating expenses (income)	'	'	'
Selling and marketing	10,262	10,126	8,055
General and administrative	49,927	41,951	27,204
Interest expense	7,626	10,621	15,920
Interest expense, related parties	1,971	869	3,020
Other income, net	-13,435	-7,101	-3,415
Total operating expenses	56,351	56,466	50,784
Income from operations	17,144	32,356	56,683
Other income (expense)	'	'	'
Loss on change in fair value of earn-out obligation	0	0	-17,300
Interest income	406	308	160
Total other income (expense)	406	308	-17,140
Income (loss) from continuing operations before income taxes	17,550	32,664	39,543
Income tax provision	-5,722	-9,115	-13,419
Income from continuing operations	11,828	23,549	26,124
Loss from discontinued operations	0	0	-1,330
Income tax benefit	0	0	333
Loss (income) attributable to non-controlling interest	0	0	24
Loss from discontinued operations, net of taxes	0	0	-973
Net income	11,828	23,549	25,151
Foreign currency translation adjustment	8,842	402	15,307
Comprehensive income	$20,670	$23,951	$40,458
Basic	'	'	'
Continuing operations	$0.50	$1	$1.11
Discontinued operations	$0	$0	($0.04)
Earnings Per Share, Basic, Total	$0.50	$1	$1.07
Diluted	'	'	'
Continuing operations	$0.50	$0.99	$1.11
Discontinued operations	$0	$0	($0.04)
Earnings Per Share, Diluted, Total	$0.50	$0.99	$1.07
Weighted average shares outstanding	'	'	'
Basic	23,540,761	23,538,919	23,538,919
Diluted	23,806,194	23,762,378	23,612,398

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flow from continuing operating activities:	'	'	'
Net income	$11,828	$23,549	$25,151
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	'	'	'
Net loss from discontinued operations	0	0	973
Loss on change in fair value of earn-out obligation	0	0	17,300
Depreciation and amortization	3,289	1,902	1,420
Provision for bad debts	18,886	14,550	4,271
Deferred income taxes	-11,681	-4,180	6,261
Stock-based compensation expenses	3,775	4,553	2,914
Changes in operating assets and liabilities, net of acquisitions and divestitures:	'	'	'
Restricted cash	-1,060	'	0
Accounts receivable	-12,832	-22,331	-5,997
Net investment in direct financing and sales-type leases	-145,392	209,063	2,175
Inventories	1,594	-4,176	-1,024
Deposits for inventories, related party	0	14,515	-14,177
Prepaid expense and other current assets	-576	7,671	-2,588
Accounts payable	874	15,922	-536
Other payable and accrued liabilities	1,596	1,356	5,729
Customers deposits	-332	798	-100
Income tax payable	951	-254	-4,568
Net cash (used in) provided by continuing operating activities	-129,080	262,938	37,204
Cash flow from continuing investing activities:	'	'	'
Capital expenditure on construction in progress	0	-76,353	0
Purchase of property, equipment and leasehold improvements	-8,892	-3,516	-1,967
Cash received from sales of subsidiaries	0	0	7,589
Increase in restricted cash	0	0	-155
Decrease in due from an affiliate	0	7,891	9,000
Net cash (used in) provided by continuing investing activities	-8,892	-71,978	14,467
Cash flow from continuing financing activities:	'	'	'
Proceeds from borrowings	201,761	102,036	189,850
Repayments of borrowings	-136,515	-194,093	-163,567
Proceeds from affiliates	22,224	137,052	320,641
Repayment to affiliates	-50,672	-170,520	-372,259
Increase in accounts payable, related parties	569,807	234,781	404,492
Repayment to accounts payable, related parties	-515,438	-232,562	-421,036
Dividend paid	0	-5,885	0
Capital distribution	0	-29,274	0
Net cash provided by (used in) continuing financing activities	91,167	-158,465	-41,879
Net cash provided by (used in) continuing operating, financing and investing activities	-46,805	32,495	9,792
Cash flow of discontinued operations:	'	'	'
Cash provided by operating activities	0	0	48,537
Cash provided by investing activities	0	0	172,922
Cash used in financing activities	0	0	-222,289
Net cash flow used in discontinued operations	0	0	-830
Effect of exchange rate fluctuation on cash and cash equivalents	2,398	234	3,138
Net (decrease) increase in cash and cash equivalents	-44,407	32,729	12,100
Cash and cash equivalents, beginning of the year	75,777	43,048	30,948
Cash and cash equivalents, end of the year	31,370	75,777	43,048
Analysis of balances of cash and cash equivalents	'	'	'
Included in cash and cash equivalents per consolidated balance sheet	31,370	75,777	43,048
Included in assets of discontinued operations	0	0	0
Cash and cash equivalents, end of the year	31,370	75,777	43,048
Supplemental disclosure of cash flow information:	'	'	'
Interest paid, Continuing Operations	8,191	15,194	14,607
Income taxes paid, Continuing Operations	16,486	13,544	11,348
Discontinued Operations	'	'	'
Interest paid	0	0	3,943
Income taxes paid	0	0	8
Supplemental disclosure on non-cash continuing financing activities	'	'	'
Reclassification from liability of the obligation to issue shares for the amendments of earn-out provision to equity	$0	$0	$90,400

CONSOLIDATED_STATEMENT_OF_CHAN

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (USD $)	Ordinary Shares	Additional Paid-In Capital	Statutory Reserves	(Accumulated Loss) Retained Earnings	Accumulated Other Comprehensive Income/Loss	Total Equity	Noncontrolling Interest	Total Equity
In Thousands, except Share data, unless otherwise specified
Beginning Balance at Dec. 31, 2010	$20	$286,773	$6,392	($167,577)	$7,261	$132,869	$105	$132,974
Beginning Balance (in shares) at Dec. 31, 2010	19,615,766	'	'	'	'	'	'	'
Shares issued to AutoChina Group Inc's former shareholders for earn out shares (in shares)	3,923,153	'	'	'	'	'	'	'
Shares issued to AutoChina Group Inc's former shareholders for earn out shares	4	-4	'	'	'	'	'	'
Other comprehensive income:	'	'	'	'	'	'	'	'
Foreign currency translation adjustments	'	'	'	'	15,307	15,307	'	15,307
Stock-based compensation	'	2,914	'	'	'	2,914	'	2,914
Reclassification from liability of the obligation to issue shares for earn-out obligation	'	90,400	'	'	'	90,400	'	90,400
Appropriations to statutory reserves	'	'	6,744	-6,744	'	'	'	'
Disposal of subsidiaries	'	24,662	-120	'	'	24,542	-81	24,461
Net income (loss)	'	'	'	25,151	'	25,151	-24	25,127
Ending Balance at Dec. 31, 2011	24	404,745	13,016	-149,170	22,568	291,183	'	291,183
Ending Balance (in shares) at Dec. 31, 2011	23,538,919	'	'	'	'	'	'	'
Other comprehensive income:	'	'	'	'	'	'	'	'
Foreign currency translation adjustments	'	'	'	'	402	402	'	402
Stock-based compensation	'	4,553	'	'	'	4,553	'	4,553
Dividend	'	'	'	-5,885	'	-5,885	'	-5,885
Appropriations to statutory reserves	'	'	3,981	-3,981	'	'	'	'
Capital distribution	'	-85,442	'	'	'	-85,442	'	-85,442
Net income (loss)	'	'	'	23,549	'	23,549	'	23,549
Ending Balance at Dec. 31, 2012	24	323,856	16,997	-135,487	22,970	228,360	'	228,360
Ending Balance (in shares) at Dec. 31, 2012	23,538,919	'	'	'	'	'	'	'
Equity awards granted, vested and exercised (in shares)	7,020	'	'	'	'	'	'	'
Equity awards granted, vested and exercised	'	'	'	'	'	'	'	'
Other comprehensive income:	'	'	'	'	'	'	'	'
Foreign currency translation adjustments	'	'	'	'	8,842	8,842	'	8,842
Stock-based compensation	'	3,775	'	'	'	3,775	'	3,775
Appropriations to statutory reserves	'	'	5,950	-5,950	'	'	'	'
Net income (loss)	'	'	'	11,828	'	11,828	'	11,828
Ending Balance at Dec. 31, 2013	$24	$327,631	$22,947	($129,609)	$31,812	$252,805	'	$252,805
Ending Balance (in shares) at Dec. 31, 2013	23,545,939	'	'	'	'	'	'	'

NOTE_1_BACKGROUND

NOTE 1. BACKGROUND	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NOTE 1. BACKGROUND	'
	AutoChina International Limited (the “Company” or “AutoChina”) is a holding company whose only business operations are conducted through its wholly owned subsidiary, AutoChina Group Inc. (“ACG”). ACG’s operations consist of the commercial vehicle sales, servicing, leasing and support business, which provides financing to customers to purchase commercial vehicles and related services.
	On November 26, 2008, through the Company’s wholly owned subsidiary, Hebei Chuanglian Finance Leasing Co., Ltd. (formerly known as Hebei Chuanglian Trade Co., Ltd. (“Chuanglian”)), the Company executed a series of contractual arrangements with Hebei Shijie Kaiyuan Logistics Co., Ltd. (“Kaiyuan Logistics”) and Shijie Kaiyuan Auto Trade Co., Ltd. (“Kaiyuan Auto Trade”) (collectively referred to as the “Auto Kaiyuan Companies”) and their shareholder (the “Enterprise Agreements”). Pursuant to the Enterprise Agreements, the Company had exclusive rights to obtain the economic benefits and assume the business risks of the Auto Kaiyuan Companies from their shareholder and generally had control of the Auto Kaiyuan Companies. The Auto Kaiyuan Companies were considered variable interest entities (“VIEs”) and the Company was the primary beneficiary. The Company’s relationships with the Auto Kaiyuan Companies and their shareholder were governed by the Enterprise Agreements between Chuanglian and each of the Auto Kaiyuan Companies, which were the operating companies of the Company in the People’s Republic of China (the “PRC” or “China”).
	Commencing in late September 2009, the Company began to implement a commercial vehicle financing structure through another VIE, Hebei Chuangjie Trading Co., Ltd. (“Chuangjie Trading”). Under this commercial vehicle financing structure, Chuangjie Trading engages CITIC Trust Co. Ltd. (“CITIC Trust” and the “Trustee”), a division of the CITIC Group, to act as trustee for a trust fund set up for the benefit of Chuangjie Trading (the “Trust Fund”). The Trustee was responsible for the management of the funds invested in the Trust Fund, and the Trust Fund was used to purchase commercial vehicles from the Company’s pre-existing VIE, Shijie Kaiyuan Auto Trade Co., Ltd. (“Kaiyuan Auto Trade”). Pursuant to the Trust Fund documents, each use of the Trust Fund (e.g. to purchase commercial vehicles) requires a written order to the Trustee from Chuangjie Trading. Under this commercial vehicle financing structure, the commercial vehicle purchase order is issued (upon completion of credit checks) by a local center to Chuangjie Trading who then instructs the Trustee to place the order for the vehicle with Kaiyuan Auto Trade. Upon the issuance of a commercial vehicle purchase order, the Trustee, Kaiyuan Auto Trade and the relevant local center enter into a Sale and Management Agreement, and the Trustee, relevant local center and customer lessee enter into a Lease and Management Agreement governing each commercial vehicle purchase. This structure allowed the Company to promote its leasing business by using the name of the Trustee, and enables it to utilize a lease securitization program with the Trustee, which provided an additional source of financing.
	Under the Sale and Management Agreements and Lease and Management Agreements, the parties agreed that: (1) the Trustee will deliver the funds for the purchase of the commercial vehicle and instruct Kaiyuan Auto Trade to have the vehicle delivered directly to the lessee; (2) the local center will hold title to the commercial vehicle for the benefit of the Trustee for the term of the lease and will provide services to the lessee including maintaining the vehicle legal records (registration, tax invoices, etc.), assisting the end user in performing annual inspections, renewing the vehicle’s license, purchasing insurance, and making insurance claims; (3) the lessee will be responsible for the costs associated with the lease of the truck and with the maintenance and administrative services contracted out by the local center; and (4) upon the completion of the lease and payment in full by the lessee of all fees, the local center transfers title to the vehicle to the lessee upon the lessee’s request. Under the Lease and Management Agreement, the Trust Fund is entitled to future receivables under a lease, while Chuangjie Trading is entitled to the economic benefits of the Trust Fund as the trust beneficiary.
	In September 2010, the Company established a wholly foreign owned enterprise in China, Ganglian Finance Leasing Co., Ltd., (“Ganglian Finance Leasing”), which is in the business of leasing commercial vehicles. In December 2010, the Company increased the paid-in capital of Ganglian Finance Leasing through its VIE, Kaiyuan Auto Trade, and converted Ganglian Finance Leasing from a wholly foreign-owned enterprise to a Chinese-foreign joint venture. Commencing in December 2010, the Company began leasing commercial vehicles directly through its subsidiaries, Chuanglian and Ganglian Finance Leasing. Under this new business model, Chuanglian and Ganglian Finance Leasing (the “Lessor”) purchased the commercial vehicles from Kaiyuan Auto Trade and Hebei Xuhua Trading Co., Ltd., VIEs of the Company, then leases the commercial vehicles to the customer lessees directly. The Lessor, the relevant local center and customer lessee enter into a Lease and Management Agreement governing each commercial vehicle purchase. Under the Lease and Management Agreements, the parties agree that: (1) the local center will hold title to the commercial vehicle for the benefit of the Lessor for the term of the lease and will provide services to the lessee including maintaining the vehicle legal records (registration, tax invoices, etc.), assisting the end user in performing annual inspections, renewing the vehicle’s license, purchasing insurance, and making insurance claims; (2) the lessee will be responsible for the costs associated with the lease of the truck and with the maintenance and administrative services contracted out by the local center; and (3) upon the completion of the lease and payment in full by the lessee of all fees, the local center transfers title to the vehicle to the lessee upon the lessee’s request.
	In June 2011, the Company’s subsidiary, Fancy Think Limited, acquired the remaining equity interest (30%) of Ganglian Finance Leasing from the Company’s VIE, Kaiyuan Auto Trade, and converted Ganglian Finance Leasing back to a wholly foreign-owned enterprise. On June 30, 2011, Kaiyuan Auto Trade transferred 100% of the equity interest of Chuangjie Trading, the beneficiary of the Trust Fund, to Ganglian Finance Leasing. As a result, Chuangjie Trading ceased to be a VIE and became a wholly owned subsidiary of the Company. Prior to and after the restructuring, all the assets and liabilities of Ganglian Finance leasing and Chuangjie Trading were fully consolidated and recorded at their carrying values in the consolidated financial statements. In September 2011, Fancy Think Limited transferred 10% equity interest of Chuanglian to Ganglian Finance Leasing. The restructuring transaction did not have a material impact on the Company’s consolidated financial statements.
	Since November 2011, the Company ceased to engage CITIC Trust to act as an intermediary for new leases. However, CITIC Trust continues to serve as an intermediary for the existing leases until these leases are fully settled and expired. Thereafter, the Company operates the leasing business directly through its subsidiaries, Chuanglian and Ganglian Finance Leasing.
	In October 2011, the Company established an insurance agency company, Shijie Kaiyuan Insurance Agency Co., Ltd (“Kaiyuan Insurance”) to act as a direct insurance agent across China. The China Insurance Regulatory Commission has authorized Kaiyuan Insurance to act as a broker for all types of insurance, including commercial vehicle insurance. Kaiyuan Insurance commenced its insurance operations in December 2011.
	In February 2012, the Company established Beijing Alliance Kaiyuan Information Processing Co., Ltd. (“Kaiyuan Information Processing”) in the PRC. However it has not commenced any operations as of February 28, 2014.
	On January 27, 2012, the Company’s board of directors declared a one-time special cash dividend in the amount of $0.25 per share and that was paid on February 15, 2012, to all shareholders of record as of the close of business on February 8, 2012. The total amount of cash distributed in the dividend was $5,885 and was deducted from retained earnings in 2012.
	On January 27, 2012, the Company’s board of directors also declared a 3-for-2 stock split in the form of a stock dividend (“Stock Dividend”) and which was to be paid on February 16, 2012, to all shareholders of record as of the close of business on February 8, 2012. However, FINRA determined that the Stock Dividend could not be distributed to street name holders through the Depository Trust Company. As a result, on March 21, 2012, the board of directors determined to cancel the Stock Dividend and all shares issued pursuant to the Stock Dividend have been cancelled.
	On August 30, 2012, the Company’s independent directors approved, and the Company entered into, an equity transfer agreement through its wholly owned subsidiary, ACG, to purchase 100% of the equity of Heat Planet Holdings Limited (“Heat Planet”) and its subsidiaries, whose primary asset consists of 23 floors, or over 60,000 square meters, of newly constructed office space in the Kai Yuan Center building (the “Real Estate Asset”). Heat Planet was controlled by the Company’s Chairman and Chief Executive Officer, Mr. Yong Hui Li. The total transaction value of approximately RMB1 billion ($159.3 million) was negotiated and approved by the Company’s Audit Committee and equals the appraisal value that was determined by a third party appraisal of the Real Estate Asset. Located at 5 East Main Street in Shijiazhuang, where the Company is currently based, the 245-meter tall Kai Yuan Center is the tallest building in Shijiazhuang and Hebei Province and is also occupied by a Hilton Worldwide-operated, five-star hotel. The acquisition closed on September 11, 2012, and on October 12, 2012, the Company entered into a written consent with Heat Planet and its seller to modify the required timeframe to provide audited financial statements of Heat Planet to be delivered to the Company. The required audited financial statements of Heat Planet were delivered to the Company on December 26, 2012. The building was completed in April 2013, and AutoChina moved its headquarters to the new Kai Yuan Center, which serves as the control center for each of the Company’s 546commercial vehicle financial centers located throughout China. The Company does not occupy the entire office space purchased, and has commenced leasing out the unoccupied space, the proceeds from which will are reported as rental income.
	Heat Planet’s equity was purchased for approximately $56.4 million. In connection with the acquisition, the Company assumed approximately $102.9 million in debt, resulting in a total transaction value of approximately $159.3 million. The $56.4 million purchase price was payable within six months of occupation of the Real Estate Asset, and any unpaid amounts after such six months have begun to accrue interest at the one-year rate announced by the People’s Bank of China (6.00% as of December 31, 2013).
	In January 2013, the Company agreed to amend the contractual arrangements with its VIEs, Kaiyuan Auto Trade and Kaiyuan Logistics and their shareholder, Hebei Kaiyuan (“Enterprise Agreements”). Under the amendment, Hebei Kaiyuan transferred its entire equity interests held in Kaiyuan Auto Trade (2%) and Kaiyuan Logistics (100%) to its parent company, Hebei Shengrong Investment Co., Ltd. (“Hebei Shengrong Investment”). Thereafter, Hebei Shengrong Investment became the shareholders of these two VIEs. The rights and obligations of the Company and the VIEs in the Enterprise Agreements remain unchanged. The amendment of the Enterprise Agreements does not have any financial impact to the Company’s financial positions and operating results.
	In March 2013, Ganglian Finance Leasing entered into a mortgage financing arrangement with China CITIC Bank, Shijiazhuang, Hebei Province Branch (“CITIC Bank”), whereby CITIC Bank agreed to provide up to 50% of the mortgage financing to Ganglian Finance Leasing’s lessees of commercial vehicles. Ganglian Finance Leasing agreed to provide a full guarantee to CITIC Bank for such mortgage financing and provided a pledge of the ownership of the commercial vehicle to CITIC Bank to secure its guarantees. As of December 31, 2013, the loan balance guaranteed by the Company amounted to $2,498.
	In May 2013 Kaiyuan Auto Trade Co., Ltd. (“Kaiyuan Auto Trade”) changed its name to Kaiyuan Auto Trade Group Co., Ltd. (“Kaiyuan Auto Trade Group”). In June 2013 we established a new wholly-owned subsidiary called Hebei Ruiliang Property Services.
	In November 2013,the Company established a new wholly-owned subsidiary called Top Auto International Limited (“Top Auto”) which is anticipated to hold the Company’s Internet-based businesses.
	The Company also owns a store branch network in different regions of China to provide commercial vehicle sales and services which include leasing services, general support services, licensing and permit services, insurance services and registration services, to its lessee. As of December 31, 2013, the Company has 546 stores in 26 provinces or provincial-level regions.
	The Company launched its own insurance agency business in December 2011 and signed agreements with four major insurance companies in China to sell insurance: China United Property Insurance Company Limited, Sinosafe General Insurance Co. Ltd. (Hua An Insurance), Ping An Insurance (Group) Company of China, Ltd., and China Life Property and Casualty Insurance Company Limited. AutoChina’s 546 store locations are each licensed to sell insurance from these carrier partners.

NOTE_2_BASIS_OF_PRESENTATION_A

NOTE 2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
NOTE 2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Financial Statement Preparation and Presentation
	The accompanying consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and generally accepted accounting principles in the United States (“U.S. GAAP”). The acquisition of Heat Planet was accounted for as a merger under common control, using merger accounting as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss is recognized. All the assets and liabilities of Heat Planet and its subsidiaries are recorded at carrying value. The cash consideration in excess of carrying value of net assets of Heat Planet’s subsidiary was deemed a capital distribution to Mr. Li and a deduction to additional paid in capital was recorded upon consummation of acquisition.
	Principles of Consolidation
	The consolidated financial statements include the financial statements of the Company, its subsidiaries and VIEs.  All significant inter- company balances and transactions have been eliminated in consolidation.
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. The most significant estimates and related assumptions include the assessment of fair value of earn-out obligation, assessment of the provision for doubtful accounts, the assessment of the impairment of tangible long-lived assets, the assessment of the valuation allowance on deferred tax assets and the assessment of the fair value of the commercial vehicles is used in determining revenue recognition by reference to the retail market price. Actual results could differ from these estimates.
	Currency Reporting
	The Company uses U.S. dollars as its functional currency. The Company’s operations in China and Hong Kong use the local currencies - Renminbi (“RMB”) and Hong Kong dollar (“HKD”) as its functional currencies whereas amounts reported in the accompanying consolidated financial statements and disclosures are stated in U.S. dollars, the reporting currency of the Company, unless stated otherwise. As such, the consolidated balance sheets of the Company have been translated into U.S. dollars at the current rates listed by the People’s Bank of China as of December 31, 2013 and 2012 and the consolidated statements of income and comprehensive income for the years ended December 31, 2013, 2012 and 2011 have been translated into U.S. dollars at the average rates during the periods the transactions were recognized. The resulting translation adjustments are recorded as other comprehensive income in the consolidated statement of operations and comprehensive income. The following are the exchange rates used by the Company as of December 31, 2013, 2012 and 2011 and for the years ended December 31, 2013, 2012 and 2011.
		31-Dec-13	31-Dec-12	31-Dec-11
	Exchange rates as of the date specified for	6.0969:1 RMB to USD	6.2855:1 RMB to USD	6.3009:1 RMB to USD
	the year ended on the date specified	7.7546:1 HKD to USD	7.7522:1 HKD to USD	7.7722:1 HKD to USD
	Average exchange rates for the years ended	6.1983:1 RMB to USD	6.3114:1 RMB to USD	6.4579:1 RMB to USD
		7.7573:1 HKD to USD	7.7575:1 HKD to USD	7.7845:1 HKD to USD
	Cash and Cash Equivalents
	For purposes of the consolidated statements of cash flows, cash equivalents include all highly liquid debt instruments with original maturities of three months or less which are not securing any corporate obligations. As of December 31, 2013 and 2012, the majority of cash, including restricted cash, was in RMB on deposit in PRC financial institutions under the Company’s PRC VIEs and subsidiaries, which the management believes are of high credit quality. Cash remittance in or out of the PRC are subject to the PRC foreign exchange control regulations pursuant to which PRC government approval is required for the Company to receive funds from or distribute funds outside the PRC.
	Restricted Cash
	As of December 31, 2013 and 2012, the restricted cash was $1,244 and $160, respectively, which was a guarantee deposits required by China Insurance Regulatory Commission (“CIRC”) in order to protect insurance premium appropriation by insurance agency and security deposits under the CITIC mortgage financing arrangement.
	Accounts Receivable
	Accounts receivable are stated at the amount the Company expects to collect from the value added services, such as the tires, fuel and insurance financing services, and the past due net investment in direct financing and sales-type leases. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company evaluates the collectability of its receivable based on a combination of factors, including customer credit-worthiness, residual value of the commercial vehicles under lease and historical collection experience. Management reviews the receivable and adjusts the allowance based on historical experience, financial condition of the customer and other relevant current economic factors. Recognition of income is suspended and a lease is placed on non-accrual status when management determines that collection of future income is not probable. Accrual is resumed, and previously suspended income is recognized, when the lease becomes contractually current and/or collection doubts are removed. Cash receipts on impaired leases are recorded against the receivable and then to any unrecognized income.
	Concentration of Credit Risk
	Financial instruments that potentially subject the Company to concentration of credit risk consist principally of accounts receivable from sales of commercial vehicles and investment in direct financing and sales-type leases. Credit risk concentration with respect to accounts receivables and investments in leases is reduced because a large number of diverse customers over a wide geographic area make up the Company’s customer base.
	Inventories
	Inventories are stated at the lower of cost or market. The Company uses the specific identification method to value commercial vehicles and the first-in, first-out method (“FIFO”) to account for parts inventories.  A reserve of specific inventory units and parts inventories is maintained where the cost exceeds the estimated net realizable value.
	Property, Equipment, Leasehold Improvements and Construction in progress
	Property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives. All depreciation is included in operating expenses on the accompanying consolidated statements of income and comprehensive income). Leasehold improvements are capitalized and amortized over the lesser of the life of the lease or the useful life of the related asset.
	The estimated useful lives of property, equipment and leasehold improvements are as follows:
		Useful life
	Buildings	40 years
	Machinery and equipment	5 - 10 years
	Furniture and fixtures	5 - 10 years
	Company automobiles	3 - 5 years
	Leasehold improvements	Shorter of the remaining lease terms and estimated useful lives
	Expenditures for major additions or improvements that extend the useful lives of assets are capitalized. Minor replacements, maintenance and repairs that do not improve or extend the lives of such assets are expensed as incurred.
	Construction in progress represents the costs incurred in connection with the construction of buildings or new additions to the Company’s facilities. No depreciation is provided for construction in progress until such time as the assets are completed and placed into service.
	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company assesses the recoverability of the long-lived assets by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition where the fair value is lower than the carrying value, measurement of an impairment loss is recognized in the statements of operations and comprehensive income (loss) for the difference between the fair value, using the expected future discounted cash flows, and the carrying value of the assets. No impairment of long-lived assets was recognized for the periods presented.
	Fair Value of Financial Instruments
	Financial instruments consist primarily of cash and cash equivalents, restricted cash, accounts receivable, investment in direct financing and sales-type lease, accounts payable, due to affiliates, short-term borrowings and earn-out obligation. The earn-out obligation was adjusted to its fair value at each reporting date. The carrying amounts of the other items at December 31, 2013 and 2012 approximated their fair values because of the short maturity of these instruments or existence of variable interest rates, which reflect current market rates.
	When available, the Company measures the fair value of financial instruments based on quoted market prices in active markets, valuation techniques that use observable market-based inputs or unobservable inputs that are corroborated by market data. Pricing information that the Company obtains from third parties is internally validated for reasonableness prior to use in the consolidated financial statements. When observable market prices are not readily available, the Company generally estimates fair value using valuation techniques that rely on alternate market data or inputs that are generally less readily observable from objective sources and are estimated based on pertinent information available at the time of the applicable reporting periods. In certain cases, fair values are not subject to precise quantification or verification and may fluctuate as economic and market factors vary and the Company’s evaluation of those factors changes. Although the Company uses its best judgment in estimating the fair value of these financial instruments, there are inherent limitations in any estimation technique. In these cases, a minor change in an assumption could result in a significant change in its estimate of fair value, thereby increasing or decreasing the amounts of the Company’s consolidated assets, liabilities, equity and net income or loss.
	A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs are used to measure fair value:
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	Mortgage Financing Arrangement
	Under the mortgage financing arrangement with CITIC Bank, the Company’s customers obtain mortgage financing from CITIC while the Company provides a guarantee. The Company enters into a lease contract directly with the customer and also enters into a contractual obligation to repay the mortgage financing on behalf of the customer. The CITIC mortgage financing has a 24-month term and as a result the Company recognizes a long-term liability for amounts borrowed under the CITIC mortgage financing arrangement.
	Comprehensive Income (Loss)
	U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although certain changes in assets and liabilities are reported as separate components of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income or loss. The components of other comprehensive income or loss consist solely of foreign currency translation adjustments.
	Commitments and Contingencies
	In the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters, including among others, product liability and guarantees provided to CITIC Bank for the mortgage financing arrangement. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.
	Revenue Recognition
	The Company recognizes its current new commercial vehicle lease financing arrangement, including leases under the mortgage financing arrangement with China CITIC Bank, as a sales-type lease.  For new commercial vehicles financed by the Company, the Company recognizes revenue when the following conditions are met: (a) when the lease contract is signed, (b) when the customer has taken possession of the vehicle, and (c) if the collectability of owed amounts are reasonably assured. The Company recognizes revenue using the fair value of the commercial vehicles by reference to the retail market price of the vehicles. The Company also records the sale of the GPS tracking unit sold to the lessee upon the transfer of the title and delivery of the product. These sales revenues are recorded as “Commercial Vehicles”.
	In addition, the Company recognizes its second-hand vehicle lease financing arrangement as a direct financing lease because it does not give rise to dealer’s profit or loss to the Company. Under the second-hand vehicle lease financing program, the Company holds the title of the used vehicle and then transfers title to the customer at the end of the lease term. The excess of aggregate lease rentals over the acquisition cost of leased second-hand vehicle constitutes unearned lease income to be taken into income over the lease term by using the effective interest method.
	A membership fee is charged to all lessees for the privilege of utilizing the Company’s store branch network for certain services, which include general support services, licensing and permit services, insurance services and registration services. The membership fee is charged and collected by the Company when a direct financing and sales-type lease is signed. The Company records the amount as a deduction of minimum lease payment receivable. Revenue from our membership fee is deferred and recognized ratably over the term of the direct financing and sales-type lease. The difference between the gross investment in the lease (and the fair value of the commercial vehicles) is recorded as unearned income and amortized based on the effective interest rate method over the lease term. Management servicing fees are recognized when services are rendered. The Company also receives commissions from insurance institutions for referring its customers to buy auto insurance. Insurance commission and agency income is recorded when the insurance contract is signed and the insurance premium is paid to the insurance company. With respect to the value added services (tires, fuel, insurance and second-hand vehicles financing services) that the Company offers, the Company provides one to three months of revolving credit facilities to eligible customers. Revenue from our tires, fuel and insurance services that is charged and collected at the beginning of the financing period is deferred and recognized ratably based on the effective interest rate method over the term of the financing period.
	The membership fee, interest from direct financing and sales-type lease, management servicing fee, and revenues from tires, fuel and insurance financing services are recorded as “Finance”. The insurance commission and agency fee is recorded as “Insurance”.
	Penalty income generated from the lessees for late payment is recognized when the payment is overdue and the collectability is reasonably assured. This income is recorded as “Other income”.
	Minimum contractual rental income related to office leases are recognized on a straight-line basis over the terms of the respective leases. Straight-line rental revenue commences when the customer assumes control of the leased premises. In accordance with the Company's standard lease terms, rental payments are generally due on a monthly basis. Deferred rent receivable represents the cumulative difference between rental revenue as recorded on a straight line basis and rents received from the tenants. Tenant recovery revenue includes payments from tenants as reimbursements for management fees and utilities, etc, which are recognized when the related expenses are incurred. Rental from office lease and tenant recovery revenue together were recorded as “Property lease and management.”
	Cost of Sales
	Cost of sales consists of the purchase price of the leased vehicle plus the direct labor costs of the operations.
	Cost of sales for property lease and management consists of renovation costs, depreciation for the leased out portion of the Kai Yuan Center, real estate taxes and salaries for customer service and maintenance personnel.
	Advertising
	The Company expenses advertising costs as incurred. Advertising expenses totaled approximately $107, $21 and $16 for the years ended December 31, 2013, 2012 and 2011, respectively, and are included in selling and marketing expense in the accompanying consolidated statements of operation.
	Value added Tax and Business Tax
	In the PRC, value added tax (the “VAT”) of 17% on invoice amount is collected in respect of the sales of goods on behalf of tax authorities. The VAT collected is not revenue of the Company; instead, the amount is recorded as a liability on the balance sheet until such VAT is paid to the authorities.
	The Company’s PRC subsidiaries are also subject to business tax of 5% for their revenues from membership fee, interest from sales-type lease, management servicing fee, commission fee and revenues from tires, fuel and insurance financing services, which are recognized after net off business tax. The office leasing segment is also subject to business tax of 5% on rental income.
Income Taxes
Income taxes are accounted for using an asset and liability method.  Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates in the applicable tax jurisdiction expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Realization of the deferred tax asset is dependent on generating sufficient taxable income in future years.
The Company recognizes interest on non-payment of income taxes under requirement by tax law and penalties associated with tax positions when a tax position does not meet the minimum statutory threshold to avoid payment of penalties. According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitations is extended to five years under special circumstances, where the underpayment of taxes is more than RMB 100,000. In the case of transfer pricing issues, the statute of limitation is ten years. There is no statute of limitation in the case of tax evasion. The tax returns of the Company’s PRC VIEs and subsidiaries are subject to examination by the relevant tax authorities. The Company did not have any material interest or penalties associated with tax positions and did not have any significant unrecognized uncertain tax positions as of December 31, 2013 and 2012, respectively.
Segment Reporting
Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief executive officer, in deciding how to allocate resources and assessing performance. All of the Company’s sales are generated in the PRC and substantially all of the Company’s assets are located in the PRC. The Company’s continuing operations consist of two reporting and operating segments, the commercial vehicle sales, servicing, leasing and support business, and office leasing business.
Earn-out Obligation
The Company issues the shares in respect of the Earn-Out Obligation each year when the Company’s audited financial results are released and if the financial results fulfill the condition in the Share Exchange Agreement. The Earn-Out Obligation was a derivative financial instrument liability that was adjusted to its fair value each reporting date with changes in fair value being recognized currently in the consolidated statement of operations and comprehensive income (loss). Once the measurement period for the issuance of shares ended, the Earn-Out Obligation related to that period was no longer conditional and the obligation was reclassified from a liability to equity based on the fair value of the obligation at the end of the measurement period.
Pursuant to an earn-out provision of the Share Exchange Agreement entered into in connection with the business combination between ACG and AutoChina (formerly Spring Creek Acquisition Corp.), the Company initially could have been required annually to issue to the former shareholder of ACG up to 20% of the number of ordinary shares outstanding as of December 31, commencing December 31, 2009 through December 31, 2013. The percentage of shares to be issued would have been determined based upon the Company’s financial results each year, measured in accordance with an established formula (the “Earn-Out Obligation”) (see Note 13). According to the amendment to the earn-out provision in February 2011, the Earn-Out Obligation after the year ended December 31, 2011 was eliminated and the Earn-Out Obligation for the years ended December 31, 2010 and 2011 was modified. In September 2011, there were further amendments of the earn-out provision, under which the Earn-Out Obligation after the year ended December 31, 2010 was eliminated.
Earnings Per Share
The Company computes earnings per share (“EPS”) in accordance with generally accepted accounting principles. Companies with complex capital structures are to present basic and diluted EPS. Basic EPS is measured as the income available to ordinary shareholders divided by the weighted average ordinary shares outstanding for the period. For basic EPS, the weighted average number of shares outstanding for the period includes contingently issuable shares (i.e., shares issuable for little or no cash consideration upon the satisfaction of the conditions of a contingent stock agreement) as of the date that all necessary conditions have been met. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS.
3,923,153 contingently issuable shares were considered outstanding and included in the computation of basic and diluted EPS since January 1, 2011. Such shares were issued to the former shareholder of ACG based upon 2010 financial results in accordance with Share Exchange Agreement (see Note 13) in December 2011. Stock options had a dilutive effect of 265,330, 223,459 and 73,479 shares for the years ended December 31, 2013, 2012 and 2011, respectively. Numerator for basic and diluted earnings per share is the same for the year ended December 31, 2013 and 2012, respectively.
Share-Based Payments
The Company records all share-based payments, including grants of employee stock options to employees, in the financial statements based on their fair values on grant date and amortizes to expense on straight-line basis over the vesting period. The Company used the Black-Scholes option-pricing model to estimate the fair value of the options at the date of grant. On August 6, 2012, the Company’s board of directors determined to amend certain Share Option Award Agreements entered into pursuant to the Incentive Plan to reduce the exercise price per share thereunder to the current fair market value of the Company’s ordinary shares. The Company used the binomial model to estimate the fair value of repriced options as the Company has reassessed the exercise pattern and determined that going forward a Binomial Pricing model is a better model for estimating the fair values of options.
Recently Issued Accounting Pronouncements
Management does not believe that any recently issued, but not yet effective, accounting standards or pronouncements, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

NOTE_3_DISCONTINUED_OPERATIONS

NOTE 3. DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
NOTE 3. DISCONTINUED OPERATIONS	'
	In September 2011, one of Heat Planet’s PRC subsidiaries, Hebei Ruihua Real Estate Development Co., Ltd. (“Ruihua Real Estate”) sold its 100% equity interest in Hebei Ruituo Auto Trading Co., Ltd. (“Ruituo”) which mainly engaged in a vehicle trading business, to a company controlled by Mr. Li’s brother, for an aggregate sales consideration of $1,574.
	In December 2011, Heat Planet, through its PRC subsidiary, Hebei Xuwei Trading Co., Ltd, sold its entire equity interests in the remaining operating companies, which were mainly engaged in real estate businesses, including Hebei Shengrong Investment Co., Ltd. (“Hebei Shengrong Investment”, formerly known as Hebei Xian Real Estate Development Co., Ltd.), Hebei Kaiyuan Real Estate Development Co., Ltd. (“Hebei Kaiyuan”), Ruihua Real Estate, and Hebei Kaiyuan Doors & Windows Manufacturing Co., Ltd., to Hebei Shengrong Kaiyuan Auto Parts Co., Ltd. (“Kaiyuan Shengrong”), which is controlled by Mr. Li, for an aggregate sales consideration of $15,871.
	The sale of the subsidiaries was prior to the merger and because the Company used merger accounting as if the merger had been consummated at the beginning of the earliest period presented, the Company has accounted for the sale of these subsidiaries in the accompanying consolidated financial statements as discontinued operations. Assets and liabilities, revenues and expenses, and cash flows related to the aforementioned subsidiaries have been appropriately reclassified in the accompanying consolidated financial statements as discontinued operations for all periods presented. The revenues of discontinued operations are $223,219 for year ended December 31, 2011. The disposition to affiliates were recognized as capital transaction and therefore the disposal gain amounting to $24,793 were credited to additional paid in capital as of December 31, 2011.
	There is no interest expense related to discontinued operations that shall be allocated to discontinued operation.

NOTE_4_ACCOUNTS_RECEIVABLE

NOTE 4. ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
NOTE 4. ACCOUNTS RECEIVABLE	'
	Summaries of accounts receivable are as follows:
		December 31,
		2013			2012
	Net investment in direct financing and sales-type leases	$	44,062		$	40,082
	Receivable from value-added services		2,700			3,570
	Receivable from insurance commissions		2,060			1,345
	Less: Allowance for doubtful accounts		(20,891	)		(12,041	)
	Total	$	27,931		$	32,956
	In estimating the allowance for credit loss, the Company reviews the net investment in direct financing and sales-type lease and receivable from value-added services that are non-performing or in bankruptcy. The allowance for credit loss as of December 31, 2013 and December 31, 2012 were as follows:
		December 31,
		2013			2012
	Balance at the beginning of the year	$	12,041		$	4,830
	Provision during the year		11,159			14,826
	Bad debts written off		(2,309	)		(7,615	)
	Balance at the end of the year	$	20,891		$	12,041
	Net investment in direct financing and sales-type leases included into the accounts receivable represents the net investment in direct financing and sales-type leases which is overdue and delinquent.

NOTE_5_INVENTORIES

NOTE 5. INVENTORIES	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
NOTE 5. INVENTORIES	'
	Summaries of inventories are as follows:
		December 31,
		2013		2012
	Commercial vehicles	$	4,716	$	5,747
	Parts and accessories		603		981
	Total	$	5,319	$	6,728

NOTE_6_PREPAID_EXPENSES_AND_OT

NOTE 6. PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
NOTE 6. PREPAID EXPENSES AND OTHER CURRENT ASSETS	'
	A summary of prepaid expenses and other current assets is as follows:
		December 31,
		2013		2012
	Prepaid interest expenses	$	119	$	51
	Deposits for inventories		26		20
	Temporary advances to employees		166		197
	Prepaid rent		1,534		1,632
	Prepaid other taxes		252		81
	Prepaid fuel charges		30		46
	Prepaid insurance		1,485		1,365
	Other current assets		1,649		1,140
	Total	$	5,261	$	4,532
	Prepaid insurance mainly includes the amount prepaid by the Company on behalf of the customers for its insurance agency business. Other current assets mainly include short-term advances made to third parties, such as to petrol companies and to customers for insurance claims.

NOTE_7_NET_INVESTMENT_IN_DIREC

NOTE 7. NET INVESTMENT IN DIRECT FINANCING AND SALES-TYPE LEASES	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
NOTE 7. NET INVESTMENT IN DIRECT FINANCING AND SALES-TYPE LEASES	'
	The following lists the components of the net investment in direct financing and sales-type leases:
		December 31,
		2013			2012
	Minimum lease payments receivable	$	428,314		$	261,652
	Less:  Allowance for doubtful accounts		(389	)		(296	)
	Net minimum lease payments receivable		427,925			261,356
	Less: unearned interest income		(37,826	)		(26,404	)
	Net investment in direct financing and sales-type leases		390,099			234,952
	Less: Current maturities of net investment in direct financing and sales-type leases		(261,684	)		(196,213	)
	Net investment in direct financing and sales-type leases, net of current maturities	$	128,415		$	38,739
	Net investment in direct financing and sales-type leases arises from the sale of commercial vehicles, for which the Company enters into monthly installment arrangements with its customers for approximately 2 years. The legal titles of the commercial vehicles are transferred to the customer when all the outstanding lease payments are fully settled. There is no unguaranteed residual value at the end of the lease upon the transfer of the lease. As of December 31, 2013 and 2012, the aggregate effective interest rate on direct financing and sales-type leases is approximately 13.84% and 18.96% per annum, respectively.
	At December 31, 2013, future minimum lease payments are as follows:
		Years Ending December 31,
		2014			2015			2016			Total
	Net minimum lease payments receivable	$	293,206		$	134,566		$	153		$	427,925
	Less: unearned interest income		(31,522	)		(6,300	)		(4	)		(37,826	)
	Net investment in direct financing and sales-type leases	$	261,684		$	128,266		$	149		$	390,099

NOTE_8_PROPERTY_EQUIPMENT_AND_

NOTE 8. PROPERTY, EQUIPMENT AND LEASEHOLD IMPROVEMENTS, NET	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
NOTE 8. PROPERTY, EQUIPMENT AND LEASEHOLD IMPROVEMENTS, NET	'
	Summaries of property, equipment and leasehold improvements are as follows:
		December 31,
		2013			2012
	Buildings and leasehold improvements	$	74,855		$	1,512
	Furniture and fixtures		6,912			6,189
	Machinery and equipment		6,238			—
	Company automobiles		1,721			1,730
	Total		89,726			9,431
	Less: accumulated depreciation and amortization		(7,472	)		(4,446	)
	Property, equipment and leasehold improvements, net	$	82,254		$	4,985
	Depreciation and amortization expense for the continuing operations was approximately $3,289, $1,902 and $1,420 for the years ended December 31, 2013, 2012 and 2011, respectively.
	The following schedule provides an analysis of AutoChina’s investment in property on operating leases and property held for lease by major classes as of December 31, 2013.
		December 31,			December 31,
		2013			2012
	Buildings and leasehold improvements	$	62,250		$	—
	Machinery and equipment		5,289			—
	Total		67,539			—
	Less: Accumulated depreciation		(1,263	)		—
	Total	$	66,276		$	—

NOTE_9_CONSTRUCTION_IN_PROGRES

NOTE 9. CONSTRUCTION IN PROGRESS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 9. CONSTRUCTION IN PROGRESS	'
	Summaries of construction in progress are as follows:
		December 31,
		2013		2012
	Construction in progress	$	—	$	76,669
	Construction in progress represented the construction cost of Kai Yuan Center which was placed into service in April 2013.

NOTE_10_OTHER_PAYABLES_AND_ACC

NOTE 10. OTHER PAYABLES AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
NOTE 10. OTHER PAYABLES AND ACCRUED LIABILITIES	'
	Other payables and accrued liabilities consist of the followings:
		December 31,
		2013		2012
	Accrued expenses	$	2,139	$	2,540
	Business and other tax payables		7,108		6,418
	Salary payable		2,715		1,524
	Temporary receipt of insurance premium		149		176
	Temporary receipt of insurance claims		1,326		755
	Deposits received		2,220		2,128
	Interest payable		356		207
	Other current liabilities		1,133		1,301
	Total	$	17,146	$	15,049
	Deposits received represented security deposits received from staff and customer deposits. Temporary receipt of insurance premium represents the premium collected from customers but not yet paid to the insurance company. Temporary receipt of insurance claims represents the insurance claims received but not yet released to the relevant customers. Other current liabilities mainly include the unpaid expenses reimbursement due to staff, withholding taxes collected from customers for the value-added services.

NOTE_11_THIRD_PARTY_BORROWINGS

NOTE 11. THIRD PARTY BORROWINGS	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
NOTE 11. THIRD PARTY BORROWINGS	'
	Short-term borrowings
	Summaries of short-term borrowings are as follows:
		Weighted-average interest rate								December 31,
		2013			2012			Maturities		2013		2012
	Short-term bank loans		6.5	%		7. 03	%		January 2014 to October 2014	$	160,737	$	102,458
	Total		6.5	%		7. 03	%			$	160,737	$	102,458
	Short-term bank loans represent loans from local banks that were used for working capital and capital expenditures purposes. The loans bore interest at rates at the range of 5.60% to 7.20% as of December 31, 2013, are denominated in RMB and have terms within one year. The weighted average short-term bank loans for the years ended December 31, 2013 and 2012 was $118,217and $108,803, respectively. The loans are secured by collateral pledges of certain assets including property, equipment and leasehold improvements, net investment in direct financing and sales-type leases arises and accounts receivables of the Company.
	The total carrying amount of property, equipment and leasehold improvements that have been pledged as collateral to secure financing from commercial banks is $20,392 and nil as of December 31, 2013 and 2012 respectively. The total carrying amount of net investment in direct financing and sales-type lease receivables that have been pledged as collateral to secure financing from commercial banks is $341,480 and $231,372 as of December 31, 2013 and 2012 respectively. The total carrying amount of accounts receivable that have been pledged as collateral to secure financing from commercial banks is $6,598 and $10,582 as of December 31, 2013 and 2012 respectively.

12_LONGTERM_PAYABLES

12. LONG-TERM PAYABLES	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
12. LONG-TERM PAYABLES	'
	Long-term payables represent security deposits from customers and amounts due under the mortgage financing arrangement with CITIC Bank.
		December 31,
		2013			2012
	Security deposits from customers	$	8,955		$	—
	Amounts due under mortgage financing arrangement, net of current portion		902			—
	Net long-term payables	$	9,857		$	—
	Security deposits are required from customers as a condition of leasing a commercial vehicle. The security deposit is returned to the customer after the successful conclusion of the lease. The standard length of our leases is 26 months. At December 31, 2013, future security deposits due to be returned to customers assuming successful conclusions of the related leases are as follows:
		Years Ending December 31,
		2014			2015			2016			Total
	Security deposits from customers	$	1,050		$	7,879		$	26		$	8,955
	Long-term payables from the mortgage financing arrangement consist of the following:
		December 31,
		2013			2012
	Total amounts due under mortgage financing arrangement	$	2,498		$	—
	Less: Unrealized interest expense		(160	)		—
	Net amounts due under mortgage financing arrangement	$	2,338		$	—
	Amounts due under mortgage financing arrangement, current		(1,436	)		—
	Amounts due under mortgage financing arrangement, non-current	$	902		$	—
	Under the mortgage financing arrangement with CITIC Bank, the Company’s customers obtain mortgage financing from CITIC while the Company provides a guarantee. The Company enters into a lease contract directly with the customer and also enters into a contractual obligation to repay the mortgage financing on behalf of the customer. The CITIC mortgage financing has a 24-month term and as a result the Company recognizes a long-term liability for amounts borrowed under the CITIC mortgage financing arrangement.
	The loans bore interest at rates in the range of 7.79% to 8.59% as of December 31, 2013, are denominated in RMB and have terms maturing within two years.
	At December 31, 2013, future amounts due under the mortgage financing arrangement are as follows:
		Years Ending December 31,
		2014			2015			Total
	Amounts due under mortgage financing arrangement	$	1,570		$	928		$	2,498
	Less: Unrealized interest expense		(134	)		(26	)		(160	)
	Total amounts due under mortgage financing arrangement	$	1,436		$	902		$	2,338

NOTE_13_EARNOUT_OBLIGATION

NOTE 13. EARN-OUT OBLIGATION	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 13. EARN-OUT OBLIGATION	'
	Pursuant to an earn-out provision of the Share Exchange Agreement (the “Share Exchange Agreement”) dated February 4, 2009 entered into in connection with the transaction between ACG and the Company, the Company became obligated as part of the Share Exchange Agreement to issue shares to the prior owner of ACG, Honest Best Int’l Ltd. (“Honest Best”) (now a major shareholder of the Company), conditioned on the combined company exceeding EBITDA targets in 2009 with additional shares issuances being conditioned on the combined company exceeding EBITDA targets in 2010, 2011, 2012, and 2013.
	The percentage of shares to be issued was to be determined based upon the Company’s financial results each year, measured in accordance with an established formula (the “Earn-Out Obligation”). On March 22, 2010, the Company issued 2,603,456 shares to Honest Best based upon the 2009 financial results, in accordance the provisions of this agreement. On December 16, 2011, the Company issued 3,923,153 shares based upon the 2010 financial results, in accordance the provisions of this agreement.
	The fair value of the Earn-Out Obligation, which includes the 50% of holdback shares whose release was conditioned on achieving certain 2009 EBITDA targets, at closing was $23,400. That amount was recognized at closing as a liability and a dividend to shareholders. The Earn-Out Obligation is a derivative financial instrument liability that is adjusted to its fair value each reporting date with changes in fair value being recognized currently in the consolidated statement of operations and comprehensive income (loss). Once a measurement period for the issuance of shares ends, the Earn-Out Obligation related to that period is no longer conditional and the obligation is reclassified from a liability to equity based on the fair value of the obligation at the end of the measurement period.
	On February 16, 2011, the Company reached an agreement with Honest Best to cancel the Earn-Out Obligation for fiscal years after 2011. This amendment eliminated the Earn-Out Obligation for 2012 and 2013, eliminating the potential dilutive effects of such issuances on AutoChina’s issued and outstanding shares. Furthermore, for fiscal years 2010 and 2011 the Earn-Out Obligation was modified such that a minimum of 70% EBITDA growth was required to be achieved in either respective year in order for any shares to be issued. Under this amendment, the Company was to issue between 15% to 20% of the number of ordinary shares of AutoChina outstanding when the revised EBITDA growth target is achieved. The reduction in the Earn-Out Obligation from the modification was credited in the amount of $75,000 directly to equity in the first quarter of 2011.
	On September 26, 2011, the Company agreed with Honest Best to cancel the Earn-Out Obligation for fiscal year 2011. The reduction in the Earn-Out Obligation from the second modification was credited in the amount of $15,400 directly to equity in the third quarter of 2011.
	The activities in the Earn-Out Obligation during the years ended December 31, 2012 and 2011 were as follows:
	Earn-Out Obligation as of December 31, 2010		73,100
	Increase in fair value during 2011 with a charge to the consolidated statement of operations and comprehensive income (loss)		17,300
	Reclassification of Earn-Out Obligation from liability to equity for the amendments of earn-out provision		(90,400	)
	Earn-Out Obligation as of December 31, 2011 and 2012	$	—
	The fair value of the Earn-Out Obligation requires the use of significant unobservable inputs, and these inputs were used in a Monte Carlo simulation model. The most significant inputs to the simulation model were:
	Date of Grant	February 26,			September 26,
		2011			2011
	Volatility		57	%		113	%
	Cost of equity		24.5	%		21.5	%
	Current stock price	$	21.97		$	9.87
	Dividend yield		0	%		0	%
	Volatility was estimated using the median historical volatility of a group of comparable public companies. The cost of equity was estimated using the median cost of capital, derived using a capital asset pricing model, of a group of comparable public companies. The future stock price was simulated using Geometric Brownian Motion, a widely accepted model of stock price behavior that is used in Option Pricing Models such as the Black-Scholes Option Pricing Model. Future EBITDA performance was simulated using these inputs and potential changes in Enterprise Value to EBITDA multiples derived from historical data for comparable public companies. These simulated future outcomes were used to compute an expected value of the earn-out shares for each future measurement period. The expected value of the earn-out shares was discounted at the estimated cost of equity to arrive at the estimate of fair value of the Earn-Out Obligation. There were no changes in valuation techniques during the period presented.

NOTE_14_INCOME_TAXES

NOTE 14. INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
NOTE 14. INCOME TAXES	'
	Cayman Islands:  Under the current tax laws of the Cayman Islands, the Company and its subsidiaries are not subject to tax on their income or capital gains.
	Hong Kong:  The Company’s subsidiary in Hong Kong did not have assessable profits that were derived from Hong Kong during the years ended December 31, 2013, 2012 and 2011. Therefore, no Hong Kong profit tax has been provided for in the periods presented.
	China:    Effective January 1, 2008, the National People’s Congress of China enacted a new PRC Enterprise Income Tax Law, under which foreign invested enterprises and domestic companies are generally subject to enterprise income tax at a uniform rate of 25%.
	Summaries of the income tax provision (benefit) in the consolidated statements of income and comprehensive income are as follows:
	Continuing Operations:
		Years Ended December 31,
		2013			2012			2011
	Current	$	17,533		$	13,296		$	7,000
	Deferred		(11,811	)		(4,181	)		6,419
	Total	$	5,722		$	9,115		$	13,419
	Discontinued Operations:
		Years Ended December 31,
		2013			2012			2011
	Current	$	—		$	—		$	333
	The tax effects of temporary differences representing deferred income tax assets / liabilities result principally from the following:
		December 31,
		2013			2012
	Current
	Deferred income tax assets:
	Provision for doubtful accounts	$	5,334		$	3,096
	Accrued liabilities		907			410
	Tax loss carry forward		715			520
	Other temporary differences		598			582
	Deferred income tax assets – current		7,554			4,608
	Deferred income tax liabilities – current
	Unearned income		(2,039	)		(9,325	)
	Net deferred income tax assets (liabilities) – current	$	5,515		$	(4,717	)
	Non-current
	Deferred income tax assets:
	Accrued liabilities	$	1,789		$	1,738
	Tax loss carry forward		2,145			1,560
	Others		192			—
	Deferred income tax assets – non-current		4,126			3,298
	Deferred income tax liabilities:
	Unearned income		—			(751	)
	Deferred income tax assets – non-current	$	4,126		$	2,547
	As of December 31, 2013 and 2012, deferred income tax assets and deferred income tax liabilities are derived from accrued liabilities, unearned income, tax loss carried forward, provision for doubtful accounts and other temporary differences arising from the same tax jurisdictions in China. Therefore, the respective deferred income tax assets and liabilities were net off for presentation.
	At December 31, 2013, the Company had $11,438 of deductible tax loss carry forwards that expire through December 31, 2017.
	The difference between the effective income tax rate and the expected statutory rate on income (loss) from continuing operations was as follows:
		December 31,
		2013			2012			2011
	Statutory rate		25	%		25	%		25	%
	Non-deductible expenses		7.2	%		4.9	%		15.9	%
	Non-taxable income		(2.0	)%		(1.1	)%		—%
	Effect of rate differences in various tax jurisdictions and others		2.4	%		(0.9	)%		(7.0	)%
	Effective tax rate		32.6	%		27.9	%		33.9	%
	The guidance on accounting for uncertainties in income taxes prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Guidance was also provided on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Non-deductible expenses are mainly related to the share based payment and loss on change in fair value of the Earn-Out Obligation. Significant judgment is required in evaluating the Group’s uncertain tax positions and determining its provision for income taxes. The Company did not have any significant interest and penalties associated with uncertain tax positions for the years ended December 31, 2013, 2012 and 2011. As of December 31, 2013 and 2012, the Company did not have any significant unrecognized uncertain tax positions.
	PRC Withholding Tax on Dividends
	The current PRC Enterprise Income Tax Law imposes a 10% withholding income tax for dividends distributed by foreign invested enterprises to their immediate holding companies outside the PRC. A lower withholding tax rate will be applied if there is a tax treaty arrangement between the PRC and the jurisdiction of the foreign holding company. Distributions to holding companies in Hong Kong that satisfy certain requirements specified by PRC tax authorities, for example, will be subject to a 5% withholding tax rate.
	As of December 31, 2013, the Company had not recorded any withholding tax on the retained earnings of its foreign invested enterprises in the PRC, since the Company intends to reinvest its earnings to further expand its business in mainland China, and its foreign invested enterprises do not intend to declare dividends to their immediate foreign holding companies.

NOTE_15_STOCKBASED_COMPENSATIO

NOTE 15. STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
NOTE 15. STOCK-BASED COMPENSATION	'
	On April 9, 2009, the AutoChina International Limited 2009 Equity Incentive Plan (the “Incentive Plan”) was approved by the shareholders of the Company. Under the terms of the Incentive Plan, 1,675,000 ordinary shares are reserved for issuance. All directors, employees and consultants of AutoChina and its affiliates are eligible to be granted awards under the Incentive Plan.
	On September 3, 2009, December 3, 2009, May 19, 2010, August 19, 2010 and March 23, 2011, the Company granted 681,840, 520,944, 27,024, 364,080 and 72,000 stock options, respectively, under the terms of the Incentive Plan. The exercise price of each option is $9.50, $25.65, $23.80, $27.19 and $36.38, respectively, which represents the closing price of the Company’s ordinary shares on the date of grant. The total vesting period for the options is four years, with 25% of the options vesting one year after the date of grant and the remaining 75% vesting ratably each month for three years thereafter. The options have a total term of 10 years. The Company will issue new shares to the holders of stock options upon exercise of the options.
	On August 6, 2012, the Company’s board of directors determined to amend certain Share Option Award Agreements entered into pursuant to the Incentive Plan to reduce the exercise price per share thereunder to the current fair market value of the Company’s ordinary shares, which was $14.50 per share. The amendment affected 984,048 shares of stock options granted during the prior periods. The reduction in the exercise price of the stock options increased the fair value of share-based expense by $1,281 in the year ended December 31, 2012. The Company’s amendment also increased the unrecognized compensation expenses by $575 which will increase the general and administrative expenses and additional paid-in capital throughout the remaining vesting period of the respective stock options.
	During the years ended December 31, 2013, 2012 and 2011, 16,003, 63,075 and 28,408 stock options have been forfeited, respectively, as a result of the resignation of the grantees. As of December 31, 2013, 29,250 options had been exercised. The Company recorded compensation expense of $3,775, $4,553 and $2,914 for the years ended December 31, 2013, 2012 and 2011, respectively, based on the estimated fair value of the options on the date of grant. The per share fair value of the stock options granted has been estimated using the Black-Scholes option-pricing model with the following assumptions:
	Date of Grant		September 3,			December 3,			May 19,			August 19,			March 23,
			2009			2009			2010			2010			2011
	Dividend yield (1)			None			None			None			None			None
	Risk - free interest rate (2)			2.95	%		2.87	%		2.82	%		2.06	%		2.73	%
	Volatility (3)			47	%		42	%		43	%		46	%		60	%
	Expected Life (in years) (4)			6.08			6.08			6.08			6.08			6.08
		-1	The Company has no expectation of paying regular cash dividends on its ordinary shares.
		-2	The risk-free interest rate is based on the U.S. Treasury yield for a term consistent with the expected term of the awards in effect at the time of grant.
		-3	The Company estimates the volatility of its ordinary shares at the date of grant based on the implied volatility of publicly traded options on the ordinary shares of companies within the same industry, with a term of two years.
		-4	The expected life of stock options granted under the Incentive Plan is based on expected exercise patterns, which the Company believes are representative of future behavior.
	The Company used the binomial model to estimate the fair value of the modified options to reflect the amendment of the exercise prices of 984,048 shares of stock options previously granted in August 2012, using the following assumptions
	Date of Grant		December 3,			May 19,			August 19,			March 23,
			2009			2010			2010			2011
	Dividend yield (1)			None			None			None			None
	Risk - free interest rate (2)			1.08	%		1.17	%		1.23	%		1.3	%
	Volatility (3)			40	%		40	%		40	%		40	%
	Expected Life (in years) (4)			7.3			7.8			8			8.6
		-1	The Company has no expectation of paying regular cash dividends on its common stock.
		-2	The risk-free interest rate is based on the U.S. Treasury yield for a term consistent with the expected term of the awards in effect at the time of grant.
		-3	The Company estimates the volatility of its common stock at the date of grant based on the implied volatility of publicly traded options on the common stock of companies within the same industry.
		-4	The expected life of stock options granted under the incentive plan is based on expected exercise patterns, which the Company believes are representative of future behavior.
	The following table summarizes outstanding options as at December 31, 2013, related weighted average fair value and life information:
			Options Outstanding									Options Exercisable
	Range of		Number			Weighted			Weighted			Number			Weighted
	Exercise Price		Outstanding at			Average Fair			Average			Exercisable at			Average
	Per Share		December 31,			Value			Remaining Life			December 31,			Exercise Price
			2013						(Years)			2013
	$9.50 to $14.50			1,515,376		$	4.77			6.05			1,433,474		$	12.25
	A summary of option activity under the employee share option plan as of December 31, 2013, 2012 and 2011, and changes during the three years then ended is presented as follows:
	Options		Number			Weighted			Weighted			Aggregate
			of Shares			Average Exercise			Average			Intrinsic
						Price			Remaining Life			Value
									(Years)
	Outstanding at December 31, 2010			1,580,112			19			8.99		$	11,329
	Granted			72,000			36.38
	Forfeited			(28,408	)		24.89
	Outstanding at December 31, 2011			1,623,704			19.67			8.04		$	7,841
	Forfeited			(63,075	)		13.66
	Outstanding at December 31, 2012			1,560,629			12.35			7.04		$	13,501
	Exercised			(29,250	)		9.5
	Forfeited			(16,003	)		12.25
	Outstanding at December 31, 2013			1,515,376			12.37			6.05		$	11,563
	A summary of unvested options under the employee share option plan as of December 31, 2013, and changes during the year then ended is presented as follows:
	Options		Number			Weighted Average
			of Shares			Fair Value
	Unvested at January 1, 2013			432,705		$	4.91
	Vested			(305,550	)		4.81
	Forfeited or exercised			(45,253	)		4.64
	Unvested at December 31, 2013			81,902		$	5.41
	Expected to vest thereafter			81,902		$	5.41
	As of December 31, 2013, 1,433,474 of the share options are vested and exercisable and a total of $424,000 of compensation expense pertaining to options remains unrecognized. This amount will be recognized as compensation expense ratably over the remaining vesting period. The weighted average remaining vesting period of the options is 0.18 years.

NOTE_16_DIVIDEND_PAYMENT_RESTR

NOTE 16. DIVIDEND PAYMENT RESTRICTIONS	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
NOTE 16. DIVIDEND PAYMENT RESTRICTIONS	'
	Pursuant to the relevant accounting principles and financial regulations applicable to companies established in the PRC, a certain percentage of the after-tax net income is restricted and required to be allocated to a general statutory reserve until the balance of the fund has reached 50% of the registered capital of the applicable companies. The statutory reserve fund can be used to increase the registered capital and eliminate future losses of companies, but it cannot be distributed to shareholders except in the event of a solvent liquidation of the companies.
	In addition, a substantial part of the Company’s businesses and assets are denominated in RMB, which is not freely convertible into foreign currencies. All foreign exchange transactions take place either through the People’s Bank of China or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the People’s Bank of China. Approval of foreign currency payments by the People’s Bank of China or other regulatory institutions requires submitting a payment application form together with suppliers’ invoices, shipping documents and signed contracts. These requirements imposed by the PRC government authorities may restrict the ability of the Company’s subsidiaries and VIEs to transfer its net assets to the Company through loans, advances or cash dividends, which consisted of paid-up capital, additional paid in capital and statutory reserves and amounted to approximately $255,018 as of December 31, 2013, exceeding 25% of the Company’s consolidated net assets. Accordingly, condensed parent company financial statements have been prepared in accordance with Rule 5-04 and Rule 12-04 of SEC Regulation S-X, and set out in Note 24.

17_FUTURE_MINIMUM_RENTAL_INCOM

17. FUTURE MINIMUM RENTAL INCOME UNDER OPERATING LEASES	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
17. FUTURE MINIMUM RENTAL INCOME UNDER OPERATING LEASES	'
	AutoChina’s operations include the leasing of commercial property at the Kai Yuan Center. The leases thereon expire at various dates through 2016. The following is a schedule of minimum future rents on non-cancelable operating leases at December 31, 2013.
	Year Ending December 31,	Future Minimum Rentals
	2014		1,059
	2015		711
	2016		501
	Later years		—
	Total	$	2,271
	There are no contingent rentals as of December 31, 2013.

NOTE_18_COMMITMENTS_AND_CONTIN

NOTE 18. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
NOTE 18. COMMITMENTS AND CONTINGENCIES	'
	Lease Commitments
	The Company leases certain facilities under long-term, non-cancelable leases and monthly leases. These leases are accounted for as operating leases. Rent expense for continuing operations amounted to $3,257, $2,921 and $1,763 for the years ended December 31, 2013, 2012 and 2011, respectively.
	Future minimum payments for continuing operations under long-term, non-cancelable leases as of December 31, 2013, are as follows:
	Year Ending December 31,	Future Minimum
		Payments
	2014	$	749
	2015		543
	2016		217
	2017		15
	2018		—
	After 2018		—
	Total	$	1,524
	Legal Proceedings
	The staff of the SEC conducted a non-public investigation relating to the Company and, in this regard, the Company and its officers have received subpoenas for information. On January 6, 2012, the Company announced that it received a Wells Notice from the staff of the SEC, which the Company responded to. The Company cooperated with the SEC regarding this matter, including voluntarily providing information beyond that formally requested by the SEC staff, in an effort to assist in an expeditious conclusion of the staff’s investigation. On April 11, 2012, the SEC filed a lawsuit against the Company and 11 of its shareholders for stock manipulation, alleging that the Company deliberately manipulated trading in its shares to create the appearance of a liquid and active market. The Company continues to work closely with its legal counsel and advisors to defend the Company. Conferences were scheduled on April 22, 2013 and April 7, 2014. Discovery by the parties has been ongoing since that time. The Company is unable at this time to predict the outcome of this lawsuit.
	In the opinion of management, there are no other material claims assessments or litigation pending against the Company.
	Guarantee
	In March 2013, Ganglian Finance Leasing entered into a mortgage financing arrangement with CITIC Bank, whereby CITIC Bank agreed to provide up to 50% of the mortgage financing to Ganglian Finance Leasing’s lessees of commercial vehicles. Ganglian Finance Leasing agreed to provide a full guarantee to CITIC Bank for such mortgage financing and provided a pledge of the ownership of the commercial vehicle to CITIC Bank to secure its guarantees. As of December 31, 2013, the loan balance guaranteed by the Company amounted to $2,498, which was the maximum potential further payment the Company would be obligated to make, in the event that the customer is unable to make the repayment due. Should the Company be required to pay any portion of the loan, it would attempt to recover some or the entire amount from the customer and disposal of pledged commercial vehicles. The Company believes that the possibility of loss is remote.
	As of December 31, 2013, the Company has provided a full guarantee amounting to $10,487 to its related party Kaiyuan Shengrong for the bank loan. The Group would be obligated to fulfill Kaiyuan Shengrong’s obligations under the loans in the event that Kaiyuan Shengrong is unable to meet these obligations. Should the Company be required to pay any portion of the total amount of the loans it would attempt to recover some or the entire amount from Kaiyuan Shengrong.

NOTE_19_PROFIT_APPROPRIATION

NOTE 19. PROFIT APPROPRIATION	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 19. PROFIT APPROPRIATION	'
	The Company’s China-based subsidiaries and VIEs are required to make appropriations to certain non-distributable reserve funds.
	In accordance with the Chinese Company Laws, some of the Company’s PRC subsidiaries and VIEs have to make appropriations from their after-tax-profit under the Generally Accepted Accounting Principles in the PRC (“PRC GAAP”) to non-distributable reserve funds, including a statutory surplus fund and a discretionary surplus fund. Each year, at least 10% of the after-tax-profit under PRC GAAP is required to be set aside as statutory surplus fund until such appropriations for the fund equal 50% of the paid-in capital of the applicable company. The appropriation for the discretionary surplus fund is at the Company’s discretion as determined by the Board of Directors of each company.
	Upon certain regulatory approvals and subject to certain limitations, the general reserve fund and the statutory surplus fund can be used to offset prior year losses, if any, and can be converted into paid-in capital of the applicable company, but it cannot be distributed to shareholders except in the event of a solvent liquidation of the company.
	For the year ended December 31, 2013, 2012 and 2011, appropriations for the general reserve funds and statutory surplus funds totaled $5,950, $3,981 and $6,744, respectively.

NOTE_20_SEGMENT_REPORTING

NOTE 20. SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
NOTE 20. SEGMENT REPORTING	'
	The Company measures segment income as income from operations less depreciation and amortization.  The reportable segments are components of the Company, which offer different products or services and are separately managed, with separate financial information available that is separately evaluated regularly by the Company’s Chief Executive Officer in determining the performance of the business. Income tax expenses are not allocated to the segments.
	Upon consummation of the merger of Heat Planet and the Company, the Company operated two segments: commercial vehicle sales, servicing, leasing and support segment and office leasing segment. Prior to the acquisition of Heat Planet in August 2012, the Company operated a single segment of commercial vehicle sales, servicing, leasing and support segment. No lease revenue was generated until July 2013.
	Year ended December 31, 2013
	(in thousands)
		Commercial			Office Leasing			Total
		Vehicles
	Segment Revenues	$	657,627		$	501		$	658,128
	Cost of Sales	$	583,273		$	1,360		$	584,633
	Gross Profit	$	74,354		$	(859	)	$	73,495
	Selling and marketing	$	10,056		$	206		$	10,262
	General and administrative	$	48,763		$	1,164		$	49,927
	Interest expense	$	9,597			—		$	9,597
	Other (income) expense, net	$	(13,435	))		—		$	(13,435	)
	Income from operations	$	19,373		$	(2,229	)	$	17,144
	Interest income	$	(404	))	$	(2	)	$	(406	)
	Depreciation and amortization	$	2,046		$	1,243		$	3,289
	Segment Income before taxes	$	19,775		$	(2,225	)	$	17,550
	The assets of the office leasing segment as of December 31, 2013 and December 31, 2012 amounted to $78,658 and $76,893, respectively. The remaining balances of assets as of December 31, 2013 and December 31, 2012 are $474,461 and $362,413, respectively, which are related to the commercial vehicle sales, servicing, leasing and support segment.

NOTE_21_RELATED_PARTY_BALANCES

NOTE 21. RELATED PARTY BALANCES AND TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
NOTE 21. RELATED PARTY BALANCES AND TRANSACTIONS	'
	Due to affiliates:
	During the periods presented, the Company has borrowed from the Company’s Chairman and Chief Executive Officer, Mr. Yong Hui Li (“Mr. Li”), Honest Best and companies affiliated with Mr. Li. Each of these loans was entered into to satisfy the Company’s short-term capital needs.
	The amount due to Alliance Rich represented a portion of the consideration paid in the acquisition of Heat Planet. The amount was payable within six months of occupation of the Kai Yuan Center by the Company, which was completed in April 2013 and delivery of the audited financial statements for the five months ended May 31, 2012 of Heat Planet, which were delivered in December 2012. In October 2013, the unpaid amount began to accrue interest at the one-year rate announced by the People’s Bank of China (6.00% as of December 31, 2013).
	The amount due to Hebei Kaiyuan was non-interest bearing, unsecured and due on demand by the lender. In September 2011, Hebei Kaiyuan began charging interest at 8.00% per annum.
	The amount due to Kaiyuan Shengrong bore an average interest rate of 6.93% per annum, which was adjustable in connection with the basis rate established by the People’s Bank of China, was unsecured and was fully repaid in July 2013.
	Honest Best bore interest at the rate of 3.95% per annum, which increased to 8.00% per annum on October 1, 2011. The amount was unsecured and repaid in January 2012.
	The amount due to Mr. Li and Smart Success Investment Limited (“Smart Success”) were non-interest bearing, unsecured and due on demand by the lenders.
	The outstanding amounts due to related parties as of December 31, 2013 and 2012 were as follows:
						December 31,
			Notes			2013				2012
	Mr. Li			-1		$	144			$	144
	Alliance Rich			-2			32,560				56,170
	Hebei Kaiyuan			-2			5,430				1,162
	Kaiyuan Shengrong			-2			—				8,110
	Smart Success			-2			9				9
	Total					$	38,143			$	65,595
	Notes:
		-1	The Chairman and Chief Executive Officer of AutoChina.
		-2	Entity controlled by Mr. Li.
	Accounts payable, related parties:
	During the periods presented, the Company purchased commercial vehicles from Ruituo, a company which is controlled by Mr. Li’s brother. The amount due to Ruituo was non-interest bearing until October 2011. In addition, the payable balance is unsecured and due on demand by Ruituo. In October 2011, Ruituo began charging interest at 8.00% per annum to the Company for the payables.
	In December 2013, the Company began obtaining short-term trade financing for the continuing operations to purchase commercial vehicles from Beiguo Auto and Xinji Beiguo Mall, companies affiliated with Mr. Li., the Company’s Chairman and Chief Executive Officer. Mr. Li holds 20.92% of indirect beneficial ownership in both Beiguo Auto and Xinji Beiguo Mall. The Company pays a financing charge of approximately 9% per annum to Beiguo Auto and Xinji Beiguo Mall for the funds obtained due to this financing arrangement. The financing arrangement is personally guaranteed by Mr. Li, who has a long term business relationship with Beiguo, on behalf of the Company. In addition, the payable balances of each loan are unsecured and due in 180 days.
	The outstanding amounts of accounts payable, related parties as of December 31, 2013 and 2012 were as follows:
						December 31,
			Note			2013				2012
	Ruituo			-1		$	45,025			$	2,228
	Beiguo Auto			-2			3,116				—
	Xinji Beiguo Mall			-2			9,446				—
							57,587				2,228
	Note:
		-1	Entity controlled by Mr. Li’s brother.
		-2	Entity in which Mr. Li is the indirect beneficial owner of approximately 20.92%
	Related Parties Transactions
	During the periods presented, the details of the related party transactions were as follows:
			Notes					Years Ended December 31,
								2013				2012		2011
	Capital nature:
	Honest Best			(1	)	(c)		$	—			$	—	$	61,570
	Hebei Kaiyuan			(2	)	(a)			20,973				64,962		65,070
	Hebei Kaiyuan			(2	)	(c)			19,562				75,771		185,272
	Hebei Ruijie Hotel Management Co. Ltd			(2	)	(a)			24,200				—		—
	Hebei Ruijie Hotel Management Co. Ltd			(2	)	(c)			—				2,905		—
	Kaiyuan Shengrong			(2	)	(b)			10,487				10,299		3,096
	Kaiyuan Shengrong			(2	)	(c)			—				15,881		3,096
	Kaiyuan Shengrong			(2	)	(d)			10,487				3,169		3,096
	Beijing Wantong Longxin Auto Trading Co., Ltd. (“Beijing Wantong”)			(4	)	(c)			2,662				42,495		—
	Ruituo			(5	)	(a)			24,200				—		—
	Ruituo			(5	)	(c)			—				—		70,703
	Mr. Li			(6	)	(a)			69,374				—		—
	Alliance Rich			(2	)	(g)			339				—		—
	Operating nature:								—
	Honest Best			(1	)	(g)			—				58		2,214
	Hebei Kaiyuan			(2	)	(f)			—				—		—
	Hebei Kaiyuan			(2	)	(g)			329				86		14
	Kaiyuan Shengrong			(2	)	(g)			325				341		174
	Beiguo			(3	)	(g)			—				—		618
	Beiguo			(3	)	(e)			—				—		160
	Beijing Wantong			(4	)	(j)			—				—		101,974
	Ruituo			(5	)	(e)			557,614				234,781		404,411
	Ruituo			(5	)	(g)			896				384		—
	Beiguo Auto			(7	)	(e)			3,025				—		—
	Beiguo Auto			(7	)	(g)			21				—		—
	Xinji Beiguo Mall			(7	)	(e)			9,168				—		—
Xinji Beiguo Mall			(7	)	(g)			61				—		—
Notes :
	-1	Parent company of AutoChina and entity controlled by Mr. Li
	-2	Entity controlled by Mr. Li.
	-3	Entity in which Mr. Li and the Company’s former director, Mr. Thomas Luen-Hung Lau (“Mr. Lau”) are the indirect beneficial owners of approximately 20.92% and 21.71%, respectively.
	-4	Entity which Mr. Li’s brother holds 40% equity interest.
	-5	Entity controlled by Mr. Li’s brother.
	-6	The Chairman and Chief Executive Officer of AutoChina.
	-7	Entity in which Mr. Li is the indirect beneficial owner of approximately 20.92%
Nature of transaction :
	(a)	Bank loan guarantee provided to the bank by the affiliates.
	(b)	Bank loan guarantee provided by the Company to the affiliate.
	(c)	Loan provided to the Company during the year.
	(d)	Receivables of the Company pledged to guarantee the bank loans borne by the affiliate.
	(e)	Sale of automobiles to the Company, including VAT, during the year.
	(f)	Purchase of trading materials from the Company during the year.
	(g)	Interest incurred by the Company during the year.
During the years ended December 31, 2013, 2012 and 2011, the Company purchased commercial vehicles from Ruituo amounting to $557,614, 234,781, and $404,411, respectively (these figures are reflected in “Cost of sales: Commercial vehicles, related parties” on the Consolidated Statements of Operations). The interest expense incurred for the purchase from Ruituo amounting to $896, $384, and nil during the years ended December 31, 2013, 2012 and 2011, respectively.
For financing purposes, the Company had purchase concentration of commercial vehicles from Ruituo, which accounted for 96.2%, 97.0% and 82.4% of total purchases for the years ended December 31, 2013, 2012 and 2011, respectively. The accounts payable from Ruituo accounted for 66.5% and 12.0% of total accounts payable as of December 31, 2013 and 2012, respectively. Management believes that the risk of material adverse affects on the Company’s business operations and profitability due to the concentration is remote.
In December 2013, the Company began obtaining short-term trade financing for the continuing operations to purchase commercial vehicles from Beiguo Auto and Xinji Beiguo Mall, companies affiliated with Mr. Li., the Company’s Chairman and Chief Executive Officer. Mr. Li holds 20.92% of indirect beneficial ownership in both Beiguo Auto and Xinji Beiguo Mall. The Company pays a financing charge of approximately 9% per annum to Beiguo Auto and Xinji Beiguo Mall for the funds obtained due to this financing arrangement. The financing arrangement is personally guaranteed by Mr. Li, who has a long term business relationship with Beiguo, on behalf of the Company. In addition, the payable balances of each loan are unsecured and due in 180 days.
The Company occupied office space in Shijiazhuang, China provided by Hebei Kaiyuan, an affiliate with Mr. Li. Hebei Kaiyuan agreed to provide the office space free of charge and no rental costs were incurred by the Company until April 2013, when the Company moved into the new property acquired.

NOTE_22_VARIABLE_INTEREST_ENTI

NOTE 22. VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 22. VARIABLE INTEREST ENTITIES	'
	On November 26, 2008, through the Company’s wholly owned subsidiary, Chuanglian, the Company executed a series of contractual arrangements with the Auto Kaiyuan Companies and their shareholder, as the Enterprise Agreements. Pursuant to the Enterprise Agreements, the Company had exclusive rights to obtain the economic benefits and assume the business risks of the Auto Kaiyuan Companies from their shareholder, and generally had control of the Auto Kaiyuan Companies. The Auto Kaiyuan Companies were considered VIEs and the Company was the primary beneficiary. The Company’s relationships with the Auto Kaiyuan Companies and their shareholder were governed by the Enterprise Agreements between Chuanglian and each of the Auto Kaiyuan Companies, which were the operating companies (the “Operating Companies”) of the Company in the PRC.
	In January 2013, the Company has further amended the Enterprise Agreements with Kaiyuan Auto Trade and Kaiyuan Logistics and their shareholder, Hebei Kaiyuan. Under the amendment, Hebei Kaiyuan transferred its entire equity interests held in Kaiyuan Auto Trade (2%) and Kaiyuan Logistics (100%) to its parent company, Hebei Shengrong Investment. Thereafter, Hebei Shengrong Investment became the shareholder of these two VIEs. The rights and obligations of the Company and the VIEs in the Enterprise Agreements remain unchanged.
	Details of the Enterprise Agreements are as follows:
	Assignment of Voting Rights
	The shareholder of the Auto Kaiyuan Companies irrevocably agreed to assign all of its voting rights to the Company for all business resolutions. As a result, the Company has direct control of the Board of Directors and has authority to appoint the majority of the Board of Directors which makes it the primary controlling shareholder of the Auto Kaiyuan Companies.
	Management and Operating Agreement
	The Company is engaged to exclusively manage and operate the sales and service of the Operating Companies held by the Auto Kaiyuan Companies, including the development of sales and marketing strategy, management of customer services, daily operations, financial management, employment issues and all other related operating and consulting services. Furthermore, the Auto Kaiyuan Companies agree that without the prior consent of the Company, the Auto Kaiyuan Companies will not engage in any transactions that could materially affect their respective assets, liabilities, rights or operations, including, without limitation, incurrence or assumption of any indebtedness, sale or purchase of any assets or rights, incurrence of any encumbrance on any of their assets or intellectual property rights in favor of a third party or transfer of any agreements relating to their business operation to any third party. The management and operating agreement was entered on November 26, 2008 and amended on December 14, 2009 , has a term of 10 years and will be extended for another 10 years automatically unless the Company files a written notice at least 3 months prior to the expiration of this agreement.
	Equity Interest Transfer Agreement
	The shareholder of the Auto Kaiyuan Companies agreed to transfer all of its assets to the Company and the Company has an exclusive, irrevocable and unconditional right to purchase, or cause the Company’s designated party to purchase, from such shareholder, at the Company’s sole discretion, part or all of the shareholders’ equity interests in the Auto Kaiyuan Companies when and, to the extent that, applicable PRC Laws permit the Company to own part or all of such equity interests in the Auto Kaiyuan Companies. According to the Exclusive Equity Interest Transfer Agreement, the purchase price to be paid by the Company to the shareholder of the Auto Kaiyuan Companies will be the minimum amount of consideration permitted by applicable PRC Law at the time when such share transfer occurs.
	Equity Pledge Agreement
	Pursuant to the Equity Pledge Agreement, the Auto Kaiyuan Companies and their shareholder agreed to pledge all of its equity interest and operating profits to guarantee the performance of the Auto Kaiyuan Companies in the obligation under the Equity Interest Transfer Agreement. In the event of the breach of any conditions of the Equity Interest Transfer Agreement, the Company is entitled to enforce its pledge rights over the equity interests of the Auto Kaiyuan Companies for any losses suffered from the breach.
	The FASB issued guidance requiring companies to provide enhanced disclosures about an enterprise’s involvement in a VIE. This guidance also requires an enterprise to qualitatively assess the determination of the primary beneficiary of a VIE. As part of its qualitative assessment the Company has evaluated the following:
		Ÿ	The sufficiency of AutoChina’s equity investments at risk to permit the Operating Companies to finance their activities without additional subordinated financial support;
		Ÿ	That as a group, the holders of the equity investments at risk have:
		Ÿ	The power through voting rights or similar rights to direct activities that most significantly impact the Operating Companies’ economic performance,
		Ÿ	The obligation to absorb the expected losses of the Operating Companies and such obligations are not protected directly or indirectly, and
		Ÿ	The right to receive the expected residual return of the Operating Companies and such rights are not capped; and
		Ÿ	The voting rights of the investors are not proportional to either their obligations to absorb the expected losses of the Operating Companies, their rights to receive the expected returns of the Operating Companies, or both, and that substantially all of the Operating Companies activities do not involve or are not conducted on behalf of an investor that has disproportionately few voting rights.
	Since the management contract generally represents a significant service arrangement for the Operating Companies and the associated management fees represent a significant amount of the entity’s cash flow as compared to the overall cash flow of the Operating Companies (generally 50% or more including incentives), the Management Companies’ have what is considered a variable interest in the Operating Companies. This variable interest thereby qualifies AutoChina’s Operating Companies as VIEs.
	If an investment is determined to be a VIE, the Company then performs an analysis to determine if the Company is the primary beneficiary of the VIE. U.S. GAAP requires a VIE to be consolidated by its primary beneficiary. The primary beneficiary is the party that has a controlling financial interest in an entity. In order for a party to have a controlling financial interest in an entity it must have:
		Ÿ	The power to direct the activities of a VIE that most significantly impact the entity’s economic performance (“power criterion”), and
		Ÿ	The obligation to absorb losses of an entity that could potentially be significant to the VIE or the right to receive benefits from the entity that could potentially be significant to the VIE (“losses/benefits criterion”).
	As part of its qualitative assessment, AutoChina has concluded that it maintains the power criterion since the Company directs the activities that impact the underlying economics of the Operating Company. One example of such an activity is that AutoChina’s Officers, which is composed of senior employees across AutoChina’s departments, is responsible for monitoring performance and allocating resources and capital to the Operating Companies. Further, since AutoChina maintains a priority earnings position in the Operating Companies and has the ability and obligation to absorb the losses of the Operating Companies, AutoChina also meets the losses/benefits criterion.
	These contractual arrangements may not be as effective in providing the Company with control over the VIEs as direct ownership. Due to its VIE structure, the Company has to rely on contractual rights to effect control and management of the VIEs, which exposes it to the risk of potential breach of contract by the shareholders of the VIEs for a number of reasons. For example, their interests as shareholders of the VIEs and the interests of the Company may conflict and the Company may fail to resolve such conflicts; the shareholders may believe that breaching the contracts will lead to greater economic benefit for them; or the shareholders may otherwise act in bad faith. If any of the foregoing were to happen, the Company may have to rely on legal or arbitral proceedings to enforce its contractual rights, including specific performance or injunctive relief, and claiming damages. Such arbitral and legal proceedings may cost substantial financial and other resources, and result in a disruption of its business, and the Company cannot assure that the outcome will be in its favor. Apart from the above risks, there are no significant judgments or assumptions regarding enforceability of the contracts.
	In addition, as all of these contractual arrangements are governed by PRC law and provide for the resolution of disputes through either arbitration or litigation in the PRC, they would be interpreted in accordance with PRC law and any disputes would be resolved in accordance with PRC legal procedures. The legal environment in the PRC is not as developed as in other jurisdictions, such as the United States. As a result, uncertainties in the PRC legal system could further limit the Company’s ability to enforce these contractual arrangements. Furthermore, these contracts may not be enforceable in China if PRC government authorities or courts take a view that such contracts contravene PRC laws and regulations or are otherwise not enforceable for public policy reasons. In the event the Company is unable to enforce these contractual arrangements, it may not be able to exert effective control over the VIEs, and its ability to conduct its business may be materially and adversely affected.
	None of the assets of the VIEs can be used only to settle obligations of the consolidated VIEs. Liabilities recognized as a result of consolidating these VIEs do not represent additional claims on the Company’s general assets; rather, they represent claims against the specific assets of the consolidated VIEs.
	The following financial statement amounts and balances of the VIEs were included in the accompanying consolidated financial statements as of December 31, 2013 and 2012 and for the years ended December 31, 2013, 2012 and 2011:
			December 31,
			2013		2012
	Total assets		$	407,289	$	237,875
	Total liabilities			212,469		83,221
			Years Ended December 31,
			2013		2012		2011
	Revenues		$	39,675	$	34,946	$	118,456
	Net income			4,082		4,786		27,993

NOTE_23_CONDENSED_PARENT_COMPA

NOTE 23. CONDENSED PARENT COMPANY FINANCIAL INFORMATION OF AUTOCHINA INTERNATIONAL LIMITED	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
NOTE 23 - CONDENSED PARENT COMPANY FINANCIAL INFORMATION OF AUTOCHINA INTERNATIONAL LIMITED	'
	The Company records its investments in its subsidiaries under the equity method of accounting. Such investments are presented on the separate condensed balance sheets of the Company as “Long-term investments in subsidiaries”.
	The subsidiaries did not pay any dividends to the Company for the periods presented. Certain information and footnote disclosures generally included in financial statements prepared in accordance with U.S. GAAP have been condensed and omitted. The footnote disclosures represent supplemental information relating to the operations of the Company, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company.
	As of December 31, 2013 and 2012, there were no material contingencies, significant capital and other commitments, provisions for long-term obligations, or guarantees of the Company, except as separately disclosed in the Company’s Consolidated Financial Statements, if any.
	Condensed Balance Sheets
		December 31,
		2013			2012
	Assets
	Cash and cash equivalents	$	96		$	95
	Prepaid expenses and other current assets		17			230
	Investment in subsidiaries		176,628			151,661
	Due from subsidiaries		76,607			77,251
	Total assets	$	253,348		$	229,237
	Liabilities
	Other payables and accrued liabilities	$	543		$	877
	Shareholders’ equity
	Ordinary shares - $0.001 par value authorized - 100,000,000 shares; issued and outstanding – 23,545,939 shares at December 31, 2013, respectively; and $0.001 par value authorized – 100,000,000 shares; issued and outstanding – 23,538,919 shares at December 31, 2012, respectively		24			24
	Additional paid-in capital		327,631			323,856
	Accumulated losses		(106,662	)		(118,490	)
	Accumulated other comprehensive income		31,812			22,970
	Total shareholders’ equity		252,805			228,360
	Total liabilities and shareholders’ equity	$	253,348		$	229,237
	Condensed Statement of Operations
		Years ended December 31,
		2013			2012			2011
	Equity in profit of subsidiaries	$	16,125		$	29,630		$	48,052
	General and administrative expenses		4,620			6,140			5,600
	Other income		(323	)		(59	)		—
	Interest expense		—			—			1
	Total operating expenses		4,297			6,081			5,601
	Income from operations		11,828			23,549			42,451
	Loss on change in fair value of earn-out obligation					—			(17,300	)
	Net income	$	11,828		$	23,549		$	25,151
	Condensed Statement of Cash flows
		December 31,
		2013			2012			2011
	Net cash and cash equivalents (used in) provided by operating activities	$	(643	)	$	83,799		$	(2,063	)
	Net cash and cash equivalents provided by investing activities		644			7,543			1,873
	Net cash and cash equivalents used in financing activities		—			(91,327	)		—
	Cash and cash equivalents, beginning of the year		95			80			270
	Cash and cash equivalents, end of the year	$	96		$	95		$	80

NOTE_24_CREDIT_QUALITY_OF_FINA

NOTE 24. CREDIT QUALITY OF FINANCING RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
NOTE 24. CREDIT QUALITY OF FINANCING RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES	'
	The Company applies a systematic methodology to determine the allowance for credit losses for account receivables and net investments in direct financing and sales-type leases. Based upon a credit loss and risk factor analysis, since the Company only leases commercial vehicles to its customers, it considers its lessee customers as its only portfolio segment.
	The Company further evaluated the portfolio by the class of the account receivables and net investments in direct financing and sales-type leases, which is defined as a level of information (below a portfolio segment) in which the receivables have the same initial measurement attribute and a similar method for assessing and monitoring credit risk. The Company’s account receivables and net investments in direct financing and sales-type leases consist of the receivables from the net investment in direct financing and sales-type lease and the receivables from value-added services. Accounts receivable includes past due net investment in direct financing and sales-type leases and receivable of the value added services, such as the tires, fuel and insurance financing services. The Company only offers the optional value-added services to existing customers who have a history of making on-time payments with the Company. The Company controls legal title to the commercial vehicles leased to the lessee customers and it is allowed to repossess the commercial vehicles if the lessee customer defaults on its monthly installment payments (of the net investment in direct financing and sales-type lease) or the payment of value-added services. Therefore, both of these receivables are secured by the commercial vehicles leased to the lessee customers and the Company uses the same credit control to evaluate the risk of credit loss.
	The credit quality of net investment in sales-type lease and receivable from value-added services is reviewed on a quarterly basis. Credit quality indicators include past due and undue.
	Impaired net investment in direct financing and sales-type lease and receivable from value-added services
	Net investment in direct financing and sales-type leases and account receivables is considered impaired, based on current information and events, if it is probable that we will be unable to collect all amounts due according to the contractual terms of the lease. The lease with past due receivable has the highest probability for credit loss. The finance receivable is impaired when the unpaid lease contract amount with past due receivable exceeds the most probable source of repayment, and the difference is recognized as allowance of credit loss, which will be allocated to accounts receivable and the excess portion, if any, to net investment in direct financing and sales-type lease. The most probable source of repayment is normally the residual value of commercial vehicles. In determining residual value of the commercial vehicles, the Company refers to the second-hand market values of the commercial vehicles as a reference.
	Recognition of income is suspended and a lease is placed on non-accrual status when management determines that collection of future income is not probable. Accrual is resumed, and previously suspended income is recognized, when the lease becomes contractually current and/or collection doubts are removed. Cash receipts on impaired leases are recorded against the receivable and then to any unrecognized income.
	Allowance for credit loss activity
	The allowance for credit loss as of December 31, 2013 and 2012 were as follows:
		December 31,
		2013			2012
	Balance at the beginning of the year	$	12,337		$	5,544
	Provision during the year		18,886			14,550
	Bad debts written off		(9,943	)		(7,757	)
	Balance at the end of the year	$	21,280		$	12,337
	Credit quality of finance receivables
	The carrying amount of the past due and undue finance receivables as of December 31, 2013 and 2012 were as follows:
	December 31, 2013	Undue			Past due			Total carrying
								amount
	Net investment in direct financing and sales-type leases	$	390,099		$	—		$	390,099
	Accounts receivables		2,988			24,943			27,931
		$	393,087		$	24,943		$	418,030
	F-38
	December 31, 2012	Undue			Past due			Total carrying
								amount
	Net investment in direct financing and sales-type leases	$	234,952		$	—		$	234,952
	Accounts receivables		3,025			29,931			32,956
		$	237,977		$	29,931		$	267,908
	The carrying amount of the impaired finance receivables as of December 31, 2013 and 2012 were as follows:
	December 31, 2013	Gross			Allowance for			Total carrying
		amount			credit losses			amount
	Net investment in direct financing and sales-type leases	$	6,414		$	389		$	6,025
	Accounts receivables		39,036			20,891			18,145
		$	45,450		$	21,280		$	24,170
	December 31, 2012	Gross			Allowance for			Total carrying
		amount			credit losses			amount
	Net investment in direct financing and sales-type leases	$	5,084		$	296		$	4,788
	Accounts receivables		29,716			12,041			17,675
		$	34,800		$	12,337		$	22,463
	The analysis of the age of the carrying amount of the overdue receivables as of December 31, 2013 and 2012 were as follows:
		December 31,
		2013			2012
	Less than 90 days	$	23,504		$	19,103
	Over 90 days		22,330			22,869
			45,834			41,972
	Less: allowance for credit losses		(20,891	)		(12,041	)
	Total	$	24,943		$	29,931
	For the years ended December 31, 2013, 2012 and 2011, the average carrying amount of the impaired finance receivables was $22,762, $21,265 and $11,185, respectively. The related amount of interest income recognized was $3,149, $4,032 and $2,606, respectively.

NOTE_25_SUBSEQUENT_EVENT

NOTE 25. SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
NOTE 25. SUBSEQUENT EVENT	'
	In January and February 2014, the Company established two new wholly-owned subsidiaries called First Auto Limited and Lian Sheng Investment Co, which was formed to facilitate the operation of future planned Internet-based businesses.
	In January 2014 Kaiyuan Auto Trade Group transferred its 100% ownership interest in Chuangjie Trading to Kaiyuan Logistics. In February 2014 Ganglian Finance Leasing transferred its 20% ownership interest in Chuanglian to Hebei Xuwei Trading. The Company believes the change of the group structure enhances the negotiation power for offshore and local bank financing. The restructuring transaction did not have a material impact on the Company’s consolidated financial statements.

NOTE_2_BASIS_OF_PRESENTATION_A1

NOTE 2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Financial Statement Preparation and Presentation	'
	Financial Statement Preparation and Presentation
	The accompanying consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and generally accepted accounting principles in the United States (“U.S. GAAP”). The acquisition of Heat Planet was accounted for as a merger under common control, using merger accounting as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss is recognized. All the assets and liabilities of Heat Planet and its subsidiaries are recorded at carrying value. The cash consideration in excess of carrying value of net assets of Heat Planet’s subsidiary was deemed a capital distribution to Mr. Li and a deduction to additional paid in capital was recorded upon consummation of acquisition.
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the financial statements of the Company, its subsidiaries and VIEs.  All significant inter- company balances and transactions have been eliminated in consolidation.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. The most significant estimates and related assumptions include the assessment of fair value of earn-out obligation, assessment of the provision for doubtful accounts, the assessment of the impairment of tangible long-lived assets, the assessment of the valuation allowance on deferred tax assets and the assessment of the fair value of the commercial vehicles is used in determining revenue recognition by reference to the retail market price. Actual results could differ from these estimates.
Currency Reporting	'
	Currency Reporting
	The Company uses U.S. dollars as its functional currency. The Company’s operations in China and Hong Kong use the local currencies - Renminbi (“RMB”) and Hong Kong dollar (“HKD”) as its functional currencies whereas amounts reported in the accompanying consolidated financial statements and disclosures are stated in U.S. dollars, the reporting currency of the Company, unless stated otherwise. As such, the consolidated balance sheets of the Company have been translated into U.S. dollars at the current rates listed by the People’s Bank of China as of December 31, 2013 and 2012 and the consolidated statements of income and comprehensive income for the years ended December 31, 2013, 2012 and 2011 have been translated into U.S. dollars at the average rates during the periods the transactions were recognized. The resulting translation adjustments are recorded as other comprehensive income in the consolidated statement of operations and comprehensive income. The following are the exchange rates used by the Company as of December 31, 2013, 2012 and 2011 and for the years ended December 31, 2013, 2012 and 2011.
		31-Dec-13	31-Dec-12	31-Dec-11
	Exchange rates as of the date specified for	6.0969:1 RMB to USD	6.2855:1 RMB to USD	6.3009:1 RMB to USD
	the year ended on the date specified	7.7546:1 HKD to USD	7.7522:1 HKD to USD	7.7722:1 HKD to USD
	Average exchange rates for the years ended	6.1983:1 RMB to USD	6.3114:1 RMB to USD	6.4579:1 RMB to USD
		7.7573:1 HKD to USD	7.7575:1 HKD to USD	7.7845:1 HKD to USD
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the consolidated statements of cash flows, cash equivalents include all highly liquid debt instruments with original maturities of three months or less which are not securing any corporate obligations. As of December 31, 2013 and 2012, the majority of cash, including restricted cash, was in RMB on deposit in PRC financial institutions under the Company’s PRC VIEs and subsidiaries, which the management believes are of high credit quality. Cash remittance in or out of the PRC are subject to the PRC foreign exchange control regulations pursuant to which PRC government approval is required for the Company to receive funds from or distribute funds outside the PRC.
Restricted Cash	'
	Restricted Cash
	As of December 31, 2013 and 2012, the restricted cash was $1,244 and $160, respectively, which was a guarantee deposits required by China Insurance Regulatory Commission (“CIRC”) in order to protect insurance premium appropriation by insurance agency and security deposits under the CITIC mortgage financing arrangement.
Accounts Receivable	'
	Accounts Receivable
	Accounts receivable are stated at the amount the Company expects to collect from the value added services, such as the tires, fuel and insurance financing services, and the past due net investment in direct financing and sales-type leases. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company evaluates the collectability of its receivable based on a combination of factors, including customer credit-worthiness, residual value of the commercial vehicles under lease and historical collection experience. Management reviews the receivable and adjusts the allowance based on historical experience, financial condition of the customer and other relevant current economic factors. Recognition of income is suspended and a lease is placed on non-accrual status when management determines that collection of future income is not probable. Accrual is resumed, and previously suspended income is recognized, when the lease becomes contractually current and/or collection doubts are removed. Cash receipts on impaired leases are recorded against the receivable and then to any unrecognized income.
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments that potentially subject the Company to concentration of credit risk consist principally of accounts receivable from sales of commercial vehicles and investment in direct financing and sales-type leases. Credit risk concentration with respect to accounts receivables and investments in leases is reduced because a large number of diverse customers over a wide geographic area make up the Company’s customer base.
Inventories	'
	Inventories
	Inventories are stated at the lower of cost or market. The Company uses the specific identification method to value commercial vehicles and the first-in, first-out method (“FIFO”) to account for parts inventories.  A reserve of specific inventory units and parts inventories is maintained where the cost exceeds the estimated net realizable value.
Property, Equipment, Leasehold Improvements and Construction in progress	'
	Property, Equipment, Leasehold Improvements and Construction in progress
	Property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives. All depreciation is included in operating expenses on the accompanying consolidated statements of income and comprehensive income). Leasehold improvements are capitalized and amortized over the lesser of the life of the lease or the useful life of the related asset.
	The estimated useful lives of property, equipment and leasehold improvements are as follows:
		Useful life
	Buildings	40 years
	Machinery and equipment	5 - 10 years
	Furniture and fixtures	5 - 10 years
	Company automobiles	3 - 5 years
	Leasehold improvements	Shorter of the remaining lease terms and estimated useful lives
	Expenditures for major additions or improvements that extend the useful lives of assets are capitalized. Minor replacements, maintenance and repairs that do not improve or extend the lives of such assets are expensed as incurred.
	Construction in progress represents the costs incurred in connection with the construction of buildings or new additions to the Company’s facilities. No depreciation is provided for construction in progress until such time as the assets are completed and placed into service.
	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company assesses the recoverability of the long-lived assets by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition where the fair value is lower than the carrying value, measurement of an impairment loss is recognized in the statements of operations and comprehensive income (loss) for the difference between the fair value, using the expected future discounted cash flows, and the carrying value of the assets. No impairment of long-lived assets was recognized for the periods presented.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	Financial instruments consist primarily of cash and cash equivalents, restricted cash, accounts receivable, investment in direct financing and sales-type lease, accounts payable, due to affiliates, short-term borrowings and earn-out obligation. The earn-out obligation was adjusted to its fair value at each reporting date. The carrying amounts of the other items at December 31, 2013 and 2012 approximated their fair values because of the short maturity of these instruments or existence of variable interest rates, which reflect current market rates.
	When available, the Company measures the fair value of financial instruments based on quoted market prices in active markets, valuation techniques that use observable market-based inputs or unobservable inputs that are corroborated by market data. Pricing information that the Company obtains from third parties is internally validated for reasonableness prior to use in the consolidated financial statements. When observable market prices are not readily available, the Company generally estimates fair value using valuation techniques that rely on alternate market data or inputs that are generally less readily observable from objective sources and are estimated based on pertinent information available at the time of the applicable reporting periods. In certain cases, fair values are not subject to precise quantification or verification and may fluctuate as economic and market factors vary and the Company’s evaluation of those factors changes. Although the Company uses its best judgment in estimating the fair value of these financial instruments, there are inherent limitations in any estimation technique. In these cases, a minor change in an assumption could result in a significant change in its estimate of fair value, thereby increasing or decreasing the amounts of the Company’s consolidated assets, liabilities, equity and net income or loss.
	A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs are used to measure fair value:
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
Mortgage Financing Arrangement	'
	Mortgage Financing Arrangement
	Under the mortgage financing arrangement with CITIC Bank, the Company’s customers obtain mortgage financing from CITIC while the Company provides a guarantee. The Company enters into a lease contract directly with the customer and also enters into a contractual obligation to repay the mortgage financing on behalf of the customer. The CITIC mortgage financing has a 24-month term and as a result the Company recognizes a long-term liability for amounts borrowed under the CITIC mortgage financing arrangement.
Comprehensive Income (Loss)	'
	Comprehensive Income (Loss)
	U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although certain changes in assets and liabilities are reported as separate components of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income or loss. The components of other comprehensive income or loss consist solely of foreign currency translation adjustments.
Commitments and Contingencies	'
	Commitments and Contingencies
	In the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters, including among others, product liability and guarantees provided to CITIC Bank for the mortgage financing arrangement. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes its current new commercial vehicle lease financing arrangement, including leases under the mortgage financing arrangement with China CITIC Bank, as a sales-type lease.  For new commercial vehicles financed by the Company, the Company recognizes revenue when the following conditions are met: (a) when the lease contract is signed, (b) when the customer has taken possession of the vehicle, and (c) if the collectability of owed amounts are reasonably assured. The Company recognizes revenue using the fair value of the commercial vehicles by reference to the retail market price of the vehicles. The Company also records the sale of the GPS tracking unit sold to the lessee upon the transfer of the title and delivery of the product. These sales revenues are recorded as “Commercial Vehicles”.
	In addition, the Company recognizes its second-hand vehicle lease financing arrangement as a direct financing lease because it does not give rise to dealer’s profit or loss to the Company. Under the second-hand vehicle lease financing program, the Company holds the title of the used vehicle and then transfers title to the customer at the end of the lease term. The excess of aggregate lease rentals over the acquisition cost of leased second-hand vehicle constitutes unearned lease income to be taken into income over the lease term by using the effective interest method.
	A membership fee is charged to all lessees for the privilege of utilizing the Company’s store branch network for certain services, which include general support services, licensing and permit services, insurance services and registration services. The membership fee is charged and collected by the Company when a direct financing and sales-type lease is signed. The Company records the amount as a deduction of minimum lease payment receivable. Revenue from our membership fee is deferred and recognized ratably over the term of the direct financing and sales-type lease. The difference between the gross investment in the lease (and the fair value of the commercial vehicles) is recorded as unearned income and amortized based on the effective interest rate method over the lease term. Management servicing fees are recognized when services are rendered. The Company also receives commissions from insurance institutions for referring its customers to buy auto insurance. Insurance commission and agency income is recorded when the insurance contract is signed and the insurance premium is paid to the insurance company. With respect to the value added services (tires, fuel, insurance and second-hand vehicles financing services) that the Company offers, the Company provides one to three months of revolving credit facilities to eligible customers. Revenue from our tires, fuel and insurance services that is charged and collected at the beginning of the financing period is deferred and recognized ratably based on the effective interest rate method over the term of the financing period.
	The membership fee, interest from direct financing and sales-type lease, management servicing fee, and revenues from tires, fuel and insurance financing services are recorded as “Finance”. The insurance commission and agency fee is recorded as “Insurance”.
	Penalty income generated from the lessees for late payment is recognized when the payment is overdue and the collectability is reasonably assured. This income is recorded as “Other income”.
	Minimum contractual rental income related to office leases are recognized on a straight-line basis over the terms of the respective leases. Straight-line rental revenue commences when the customer assumes control of the leased premises. In accordance with the Company's standard lease terms, rental payments are generally due on a monthly basis. Deferred rent receivable represents the cumulative difference between rental revenue as recorded on a straight line basis and rents received from the tenants. Tenant recovery revenue includes payments from tenants as reimbursements for management fees and utilities, etc, which are recognized when the related expenses are incurred. Rental from office lease and tenant recovery revenue together were recorded as “Property lease and management.”
Cost of Sales	'
	Cost of Sales
	Cost of sales consists of the purchase price of the leased vehicle plus the direct labor costs of the operations.
	Cost of sales for property lease and management consists of renovation costs, depreciation for the leased out portion of the Kai Yuan Center, real estate taxes and salaries for customer service and maintenance personnel.
Advertising	'
	Advertising
	The Company expenses advertising costs as incurred. Advertising expenses totaled approximately $107, $21 and $16 for the years ended December 31, 2013, 2012 and 2011, respectively, and are included in selling and marketing expense in the accompanying consolidated statements of operation.
Value added Tax and Business Tax	'
	Value added Tax and Business Tax
	In the PRC, value added tax (the “VAT”) of 17% on invoice amount is collected in respect of the sales of goods on behalf of tax authorities. The VAT collected is not revenue of the Company; instead, the amount is recorded as a liability on the balance sheet until such VAT is paid to the authorities.
	The Company’s PRC subsidiaries are also subject to business tax of 5% for their revenues from membership fee, interest from sales-type lease, management servicing fee, commission fee and revenues from tires, fuel and insurance financing services, which are recognized after net off business tax. The office leasing segment is also subject to business tax of 5% on rental income.
Income Taxes	'
	Income Taxes
	Income taxes are accounted for using an asset and liability method.  Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates in the applicable tax jurisdiction expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Realization of the deferred tax asset is dependent on generating sufficient taxable income in future years.
	The Company recognizes interest on non-payment of income taxes under requirement by tax law and penalties associated with tax positions when a tax position does not meet the minimum statutory threshold to avoid payment of penalties. According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitations is extended to five years under special circumstances, where the underpayment of taxes is more than RMB 100,000. In the case of transfer pricing issues, the statute of limitation is ten years. There is no statute of limitation in the case of tax evasion. The tax returns of the Company’s PRC VIEs and subsidiaries are subject to examination by the relevant tax authorities. The Company did not have any material interest or penalties associated with tax positions and did not have any significant unrecognized uncertain tax positions as of December 31, 2013 and 2012, respectively.
Segment Reporting	'
	Segment Reporting
	Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief executive officer, in deciding how to allocate resources and assessing performance. All of the Company’s sales are generated in the PRC and substantially all of the Company’s assets are located in the PRC. The Company’s continuing operations consist of two reporting and operating segments, the commercial vehicle sales, servicing, leasing and support business, and office leasing business.
Earn-out Obligation	'
	Earn-out Obligation
	The Company issues the shares in respect of the Earn-Out Obligation each year when the Company’s audited financial results are released and if the financial results fulfill the condition in the Share Exchange Agreement. The Earn-Out Obligation was a derivative financial instrument liability that was adjusted to its fair value each reporting date with changes in fair value being recognized currently in the consolidated statement of operations and comprehensive income (loss). Once the measurement period for the issuance of shares ended, the Earn-Out Obligation related to that period was no longer conditional and the obligation was reclassified from a liability to equity based on the fair value of the obligation at the end of the measurement period.
	Pursuant to an earn-out provision of the Share Exchange Agreement entered into in connection with the business combination between ACG and AutoChina (formerly Spring Creek Acquisition Corp.), the Company initially could have been required annually to issue to the former shareholder of ACG up to 20% of the number of ordinary shares outstanding as of December 31, commencing December 31, 2009 through December 31, 2013. The percentage of shares to be issued would have been determined based upon the Company’s financial results each year, measured in accordance with an established formula (the “Earn-Out Obligation”) (see Note 13). According to the amendment to the earn-out provision in February 2011, the Earn-Out Obligation after the year ended December 31, 2011 was eliminated and the Earn-Out Obligation for the years ended December 31, 2010 and 2011 was modified. In September 2011, there were further amendments of the earn-out provision, under which the Earn-Out Obligation after the year ended December 31, 2010 was eliminated.
Earnings Per Share	'
	Earnings Per Share
	The Company computes earnings per share (“EPS”) in accordance with generally accepted accounting principles. Companies with complex capital structures are to present basic and diluted EPS. Basic EPS is measured as the income available to ordinary shareholders divided by the weighted average ordinary shares outstanding for the period. For basic EPS, the weighted average number of shares outstanding for the period includes contingently issuable shares (i.e., shares issuable for little or no cash consideration upon the satisfaction of the conditions of a contingent stock agreement) as of the date that all necessary conditions have been met. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS.
	3,923,153 contingently issuable shares were considered outstanding and included in the computation of basic and diluted EPS since January 1, 2011. Such shares were issued to the former shareholder of ACG based upon 2010 financial results in accordance with Share Exchange Agreement (see Note 13) in December 2011. Stock options had a dilutive effect of 265,330, 223,459 and 73,479 shares for the years ended December 31, 2013, 2012 and 2011, respectively. Numerator for basic and diluted earnings per share is the same for the year ended December 31, 2013 and 2012, respectively.
Share-Based Payments	'
	Share-Based Payments
	The Company records all share-based payments, including grants of employee stock options to employees, in the financial statements based on their fair values on grant date and amortizes to expense on straight-line basis over the vesting period. The Company used the Black-Scholes option-pricing model to estimate the fair value of the options at the date of grant. On August 6, 2012, the Company’s board of directors determined to amend certain Share Option Award Agreements entered into pursuant to the Incentive Plan to reduce the exercise price per share thereunder to the current fair market value of the Company’s ordinary shares. The Company used the binomial model to estimate the fair value of repriced options as the Company has reassessed the exercise pattern and determined that going forward a Binomial Pricing model is a better model for estimating the fair values of options.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	Management does not believe that any recently issued, but not yet effective, accounting standards or pronouncements, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

NOTE_2_BASIS_OF_PRESENTATION_A2

NOTE 2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Schedule of exchange rates used	'
		31-Dec-13	31-Dec-12	31-Dec-11
	Exchange rates as of the date specified for	6.0969:1 RMB to USD	6.2855:1 RMB to USD	6.3009:1 RMB to USD
	the year ended on the date specified	7.7546:1 HKD to USD	7.7522:1 HKD to USD	7.7722:1 HKD to USD
	Average exchange rates for the years ended	6.1983:1 RMB to USD	6.3114:1 RMB to USD	6.4579:1 RMB to USD
		7.7573:1 HKD to USD	7.7575:1 HKD to USD	7.7845:1 HKD to USD
Estimated useful lives of property, equipment and leasehold improvements	'
		Useful life
	Buildings	40 years
	Machinery and equipment	5 - 10 years
	Furniture and fixtures	5 - 10 years
	Company automobiles	3 - 5 years
	Leasehold improvements	Shorter of the remaining lease terms and estimated useful lives

NOTE_4_ACCOUNTS_RECEIVABLE_Tab

NOTE 4. ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
Summary of accounts receivable	'
		December 31,
		2013			2012
	Net investment in direct financing and sales-type leases	$	44,062		$	40,082
	Receivable from value-added services		2,700			3,570
	Receivable from insurance commissions		2,060			1,345
	Less: Allowance for doubtful accounts		(20,891	)		(12,041	)
	Total	$	27,931		$	32,956
Summary of allowance for doubtful accounts for account receivables	'
		December 31,
		2013			2012
	Balance at the beginning of the year	$	12,041		$	4,830
	Provision during the year		11,159			14,826
	Bad debts written off		(2,309	)		(7,615	)
	Balance at the end of the year	$	20,891		$	12,041

NOTE_5_INVENTORIES_Tables

NOTE 5. INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Summary of inventories	'
		December 31,
		2013		2012
	Commercial vehicles	$	4,716	$	5,747
	Parts and accessories		603		981
	Total	$	5,319	$	6,728

NOTE_6_PREPAID_EXPENSES_AND_OT1

NOTE 6. PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Summary of prepaid expenses and other current assets	'
		December 31,
		2013		2012
	Prepaid interest expenses	$	119	$	51
	Deposits for inventories		26		20
	Temporary advances to employees		166		197
	Prepaid rent		1,534		1,632
	Prepaid other taxes		252		81
	Prepaid fuel charges		30		46
	Prepaid insurance		1,485		1,365
	Other current assets		1,649		1,140
	Total	$	5,261	$	4,532

NOTE_7_NET_INVESTMENT_IN_DIREC1

NOTE 7. NET INVESTMENT IN DIRECT FINANCING AND SALES-TYPE LEASES (Tables)	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
Components of the net investment in direct financing and sales-type leases	'
		December 31,
		2013			2012
	Minimum lease payments receivable	$	428,314		$	261,652
	Less:  Allowance for doubtful accounts		(389	)		(296	)
	Net minimum lease payments receivable		427,925			261,356
	Less: unearned interest income		(37,826	)		(26,404	)
	Net investment in direct financing and sales-type leases		390,099			234,952
	Less: Current maturities of net investment in direct financing and sales-type leases		(261,684	)		(196,213	)
	Net investment in direct financing and sales-type leases, net of current maturities	$	128,415		$	38,739
Summery of Future minimum lease payments	'
		Years Ending December 31,
		2014			2015			2016			Total
	Net minimum lease payments receivable	$	293,206		$	134,566		$	153		$	427,925
	Less: unearned interest income		(31,522	)		(6,300	)		(4	)		(37,826	)
	Net investment in direct financing and sales-type leases	$	261,684		$	128,266		$	149		$	390,099

NOTE_8_PROPERTY_EQUIPMENT_AND_1

NOTE 8. PROPERTY, EQUIPMENT AND LEASEHOLD IMPROVEMENTS, NET (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Summary of property, equipment and leasehold improvements	'
		December 31,
		2013			2012
	Buildings and leasehold improvements	$	74,855		$	1,512
	Furniture and fixtures		6,912			6,189
	Machinery and equipment		6,238			—
	Company automobiles		1,721			1,730
	Total		89,726			9,431
	Less: accumulated depreciation and amortization		(7,472	)		(4,446	)
	Property, equipment and leasehold improvements, net	$	82,254		$	4,985
Schedule of property on operating leases and property held for lease by major classes	'
		December 31,			December 31,
		2013			2012
	Buildings and leasehold improvements	$	62,250		$	—
	Machinery and equipment		5,289			—
	Total		67,539			—
	Less: Accumulated depreciation		(1,263	)		—
	Total	$	66,276		$	—

NOTE_9_CONSTRUCTION_IN_PROGRES1

NOTE 9. CONSTRUCTION IN PROGRESS (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Summary of construction in progress	'
		December 31,
		2013		2012
	Construction in progress	$	—	$	76,669

NOTE_10_OTHER_PAYABLES_AND_ACC1

NOTE 10. OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Schedule of Other payables and accrued liabilities	'
		December 31,
		2013		2012
	Accrued expenses	$	2,139	$	2,540
	Business and other tax payables		7,108		6,418
	Salary payable		2,715		1,524
	Temporary receipt of insurance premium		149		176
	Temporary receipt of insurance claims		1,326		755
	Deposits received		2,220		2,128
	Interest payable		356		207
	Other current liabilities		1,133		1,301
	Total	$	17,146	$	15,049

NOTE_11_THIRD_PARTY_BORROWINGS1

NOTE 11. THIRD PARTY BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Summary of short-term borrowings	'
		Weighted-average interest rate								December 31,
		2013			2012			Maturities		2013		2012
	Short-term bank loans		6.5	%		7. 03	%		January 2014 to October 2014	$	160,737	$	102,458
	Total		6.5	%		7. 03	%			$	160,737	$	102,458

12_LONGTERM_PAYABLES_Tables

12. LONG-TERM PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2013
Long-Term Payables Tables	'
Summary of Long-term borrowings	'
		December 31,
		2013			2012
	Security deposits from customers	$	8,955		$	—
	Amounts due under mortgage financing arrangement, net of current portion		902			—
	Net long-term payables	$	9,857		$	—
Security deposits	'
		Years Ending December 31,
		2014			2015			2016			Total
	Security deposits from customers	$	1,050		$	7,879		$	26		$	8,955
Long-term payables from the mortgage financing arrangement	'
		December 31,
		2013			2012
	Total amounts due under mortgage financing arrangement	$	2,498		$	—
	Less: Unrealized interest expense		(160	)		—
	Net amounts due under mortgage financing arrangement	$	2,338		$	—
	Amounts due under mortgage financing arrangement, current		(1,436	)		—
	Amounts due under mortgage financing arrangement, non-current	$	902		$	—
Schedule of future amounts due under the mortgage financing arrangement	'
		Years Ending December 31,
		2014			2015			Total
	Amounts due under mortgage financing arrangement	$	1,570		$	928		$	2,498
	Less: Unrealized interest expense		(134	)		(26	)		(160	)
	Total amounts due under mortgage financing arrangement	$	1,436		$	902		$	2,338

NOTE_13_EARNOUT_OBLIGATION_Tab

NOTE 13. EARN-OUT OBLIGATION (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule of activities in the Earn-Out Obligation	'
	Earn-Out Obligation as of December 31, 2010		73,100
	Increase in fair value during 2011 with a charge to the consolidated statement of operations and comprehensive income (loss)		17,300
	Reclassification of Earn-Out Obligation from liability to equity for the amendments of earn-out provision		(90,400	)
	Earn-Out Obligation as of December 31, 2011 and 2012	$	—
Significant inputs to the simulation model	'
	Date of Grant	February 26,			September 26,
		2011			2011
	Volatility		57	%		113	%
	Cost of equity		24.5	%		21.5	%
	Current stock price	$	21.97		$	9.87
	Dividend yield		0	%		0	%

NOTE_14_INCOME_TAXES_Tables

NOTE 14. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit)	'
	Continuing Operations:
		Years Ended December 31,
		2013			2012			2011
	Current	$	17,533		$	13,296		$	7,000
	Deferred		(11,811	)		(4,181	)		6,419
	Total	$	5,722		$	9,115		$	13,419
	Discontinued Operations:
		Years Ended December 31,
		2013			2012			2011
	Current	$	—		$	—		$	333
Schedule of Deferred Tax Assets and Liabilities	'
		December 31,
		2013			2012
	Current
	Deferred income tax assets:
	Provision for doubtful accounts	$	5,334		$	3,096
	Accrued liabilities		907			410
	Tax loss carry forward		715			520
	Other temporary differences		598			582
	Deferred income tax assets – current		7,554			4,608
	Deferred income tax liabilities – current
	Unearned income		(2,039	)		(9,325	)
	Net deferred income tax assets (liabilities) – current	$	5,515		$	(4,717	)
	Non-current
	Deferred income tax assets:
	Accrued liabilities	$	1,789		$	1,738
	Tax loss carry forward		2,145			1,560
	Others		192			—
	Deferred income tax assets – non-current		4,126			3,298
	Deferred income tax liabilities:
	Unearned income		—			(751	)
	Deferred income tax assets – non-current	$	4,126		$	2,547
Schedule of Effective Income Tax Rate Reconciliation	'
		December 31,
		2013			2012			2011
	Statutory rate		25	%		25	%		25	%
	Non-deductible expenses		7.2	%		4.9	%		15.9	%
	Non-taxable income		(2.0	)%		(1.1	)%		—%
	Effect of rate differences in various tax jurisdictions and others		2.4	%		(0.9	)%		(7.0	)%
	Effective tax rate		32.6	%		27.9	%		33.9	%

NOTE_15_STOCKBASED_COMPENSATIO1

NOTE 15. STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock options valuation assumption	'
	Date of Grant	September 3,			December 3,			May 19,			August 19,			March 23,
		2009			2009			2010			2010			2011
	Dividend yield (1)		None			None			None			None			None
	Risk - free interest rate (2)		2.95	%		2.87	%		2.82	%		2.06	%		2.73	%
	Volatility (3)		47	%		42	%		43	%		46	%		60	%
	Expected Life (in years) (4)		6.08			6.08			6.08			6.08			6.08
Assumptions under binomial model to estimate the fair value of options	'
	Date of Grant	December 3,			May 19,			August 19,			March 23,
		2009			2010			2010			2011
	Dividend yield (1)		None			None			None			None
	Risk - free interest rate (2)		1.08	%		1.17	%		1.23	%		1.3	%
	Volatility (3)		40	%		40	%		40	%		40	%
	Expected Life (in years) (4)		7.3			7.8			8			8.6
Summary of outstanding options	'
		Options Outstanding									Options Exercisable
	Range of	Number			Weighted			Weighted			Number			Weighted
	Exercise Price	Outstanding at			Average Fair			Average			Exercisable at			Average
	Per Share	December 31,			Value			Remaining Life			December 31,			Exercise Price
		2013						(Years)			2013
	$9.50 to $14.50		1,515,376		$	4.77			6.05			1,433,474		$	12.25
Summary of stock option activity	'
	Options	Number			Weighted			Weighted			Aggregate
		of Shares			Average Exercise			Average			Intrinsic
					Price			Remaining Life			Value
								(Years)
	Outstanding at December 31, 2010		1,580,112			19			8.99		$	11,329
	Granted		72,000			36.38
	Forfeited		(28,408	)		24.89
	Outstanding at December 31, 2011		1,623,704			19.67			8.04		$	7,841
	Forfeited		(63,075	)		13.66
	Outstanding at December 31, 2012		1,560,629			12.35			7.04		$	13,501
	Exercised		(29,250	)		9.5
	Forfeited		(16,003	)		12.25
	Outstanding at December 31, 2013		1,515,376			12.37			6.05		$	11,563
Summary of unvested options	'
	Options	Number			Weighted Average
		of Shares			Fair Value
	Unvested at January 1, 2013		432,705		$	4.91
	Vested		(305,550	)		4.81
	Forfeited or exercised		(45,253	)		4.64
	Unvested at December 31, 2013		81,902		$	5.41
	Expected to vest thereafter		81,902		$	5.41

17_FUTURE_MINIMUM_RENTAL_INCOM1

17. FUTURE MINIMUM RENTAL INCOME UNDER OPERATING LEASES (Tables)	12 Months Ended
	Dec. 31, 2013
Future Minimum Rental Income Under Operating Leases Tables	'
Future minimum rental income under operating leases	'
	Year Ending December 31,	Future Minimum Rentals
	2014		1,059
	2015		711
	2016		501
	Later years		—
	Total	$	2,271

NOTE_18_COMMITMENTS_AND_CONTIN1

NOTE 18. COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases	'
	Year Ending December 31,	Future Minimum
		Payments
	2014	$	749
	2015		543
	2016		217
	2017		15
	2018		—
	After 2018		—
	Total	$	1,524

20_SEGMENT_REPORTING_Tables

20. SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting Tables	'
Segment reporting	'
		Commercial			Office Leasing			Total
		Vehicles
	Segment Revenues	$	657,627		$	501		$	658,128
	Cost of Sales	$	583,273		$	1,360		$	584,633
	Gross Profit	$	74,354		$	(859	)	$	73,495
	Selling and marketing	$	10,056		$	206		$	10,262
	General and administrative	$	48,763		$	1,164		$	49,927
	Interest expense	$	9,597			—		$	9,597
	Other (income) expense, net	$	(13,435	))		—		$	(13,435	)
	Income from operations	$	19,373		$	(2,229	)	$	17,144
	Interest income	$	(404	))	$	(2	)	$	(406	)
	Depreciation and amortization	$	2,046		$	1,243		$	3,289
	Segment Income before taxes	$	19,775		$	(2,225	)	$	17,550

NOTE_21_RELATED_PARTY_BALANCES1

NOTE 21. RELATED PARTY BALANCES AND TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Due to affiliates	'
						December 31,
			Notes			2013				2012
	Mr. Li			-1		$	144			$	144
	Alliance Rich			-2			32,560				56,170
	Hebei Kaiyuan			-2			5,430				1,162
	Kaiyuan Shengrong			-2			—				8,110
	Smart Success			-2			9				9
	Total					$	38,143			$	65,595
	Notes:
		-1	The Chairman and Chief Executive Officer of AutoChina.
		-2	Entity controlled by Mr. Li.
Accounts payable, related parties	'
						December 31,
			Note			2013				2012
	Ruituo			-1		$	45,025			$	2,228
	Beiguo Auto			-2			3,116				—
	Xinji Beiguo Mall			-2			9,446				—
							57,587				2,228
	Note:
		-1	Entity controlled by Mr. Li’s brother.
		-2	Entity in which Mr. Li is the indirect beneficial owner of approximately 20.92%
Schedule of related party transactions	'
			Notes					Years Ended December 31,
								2013				2012		2011
	Capital nature:
	Honest Best			(1	)	(c)		$	—			$	—	$	61,570
	Hebei Kaiyuan			(2	)	(a)			20,973				64,962		65,070
	Hebei Kaiyuan			(2	)	(c)			19,562				75,771		185,272
	Hebei Ruijie Hotel Management Co. Ltd			(2	)	(a)			24,200				—		—
	Hebei Ruijie Hotel Management Co. Ltd			(2	)	(c)			—				2,905		—
	Kaiyuan Shengrong			(2	)	(b)			10,487				10,299		3,096
	Kaiyuan Shengrong			(2	)	(c)			—				15,881		3,096
	Kaiyuan Shengrong			(2	)	(d)			10,487				3,169		3,096
	Beijing Wantong Longxin Auto Trading Co., Ltd. (“Beijing Wantong”)			(4	)	(c)			2,662				42,495		—
	Ruituo			(5	)	(a)			24,200				—		—
	Ruituo			(5	)	(c)			—				—		70,703
	Mr. Li			(6	)	(a)			69,374				—		—
	Alliance Rich			(2	)	(g)			339				—		—
	Operating nature:								—
	Honest Best			(1	)	(g)			—				58		2,214
	Hebei Kaiyuan			(2	)	(f)			—				—		—
	Hebei Kaiyuan			(2	)	(g)			329				86		14
	Kaiyuan Shengrong			(2	)	(g)			325				341		174
	Beiguo			(3	)	(g)			—				—		618
	Beiguo			(3	)	(e)			—				—		160
	Beijing Wantong			(4	)	(j)			—				—		101,974
	Ruituo			(5	)	(e)			557,614				234,781		404,411
	Ruituo			(5	)	(g)			896				384		—
	Beiguo Auto			(7	)	(e)			3,025				—		—
	Beiguo Auto			(7	)	(g)			21				—		—
	Xinji Beiguo Mall			(7	)	(e)			9,168				—		—
	Xinji Beiguo Mall			(7	)	(g)			61				—		—
	Notes :
		-1	Parent company of AutoChina and entity controlled by Mr. Li
		-2	Entity controlled by Mr. Li.
		-3	Entity in which Mr. Li and the Company’s former director, Mr. Thomas Luen-Hung Lau (“Mr. Lau”) are the indirect beneficial owners of approximately 20.92% and 21.71%, respectively.
		-4	Entity which Mr. Li’s brother holds 40% equity interest.
		-5	Entity controlled by Mr. Li’s brother.
		-6	The Chairman and Chief Executive Officer of AutoChina.
		-7	Entity in which Mr. Li is the indirect beneficial owner of approximately 20.92%
	Nature of transaction :
		(a)	Bank loan guarantee provided to the bank by the affiliates.
		(b)	Bank loan guarantee provided by the Company to the affiliate.
		(c)	Loan provided to the Company during the year.
		(d)	Receivables of the Company pledged to guarantee the bank loans borne by the affiliate.
		(e)	Sale of automobiles to the Company, including VAT, during the year.
		(f)	Purchase of trading materials from the Company during the year.
		(g)	Interest incurred by the Company during the year.

NOTE_22_VARIABLE_INTEREST_ENTI1

NOTE 22. VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule of Variable Interest Entities	'
	The following financial statement amounts and balances of the VIEs were included in the accompanying consolidated financial statements as of December 31, 2013 and 2012 and for the years ended December 31, 2013, 2012 and 2011:
		December 31,
		2013		2012
	Total assets	$	407,289	$	237,875
	Total liabilities		212,469		83,221
		Years Ended December 31,
		2013		2012		2011
	Revenues	$	39,675	$	34,946	$	118,456
	Net income		4,082		4,786		27,993

NOTE_23_CONDENSED_PARENT_COMPA1

NOTE 23. CONDENSED PARENT COMPANY FINANCIAL INFORMATION OF AUTOCHINA INTERNATIONAL LIMITED (Tables) (AUTOCHINA INTERNATIONAL LIMITED)	12 Months Ended
	Dec. 31, 2013
AUTOCHINA INTERNATIONAL LIMITED	'
Condensed Balance Sheets	'
	Condensed Balance Sheets
		December 31,
		2013			2012
	Assets
	Cash and cash equivalents	$	96		$	95
	Prepaid expenses and other current assets		17			230
	Investment in subsidiaries		176,628			151,661
	Due from subsidiaries		76,607			77,251
	Total assets	$	253,348		$	229,237
	Liabilities
	Other payables and accrued liabilities	$	543		$	877
	Shareholders’ equity
	Ordinary shares - $0.001 par value authorized - 100,000,000 shares; issued and outstanding – 23,545,939 shares at December 31, 2013, respectively; and $0.001 par value authorized – 100,000,000 shares; issued and outstanding – 23,538,919 shares at December 31, 2012, respectively		24			24
	Additional paid-in capital		327,631			323,856
	Accumulated losses		(106,662	)		(118,490	)
	Accumulated other comprehensive income		31,812			22,970
	Total shareholders’ equity		252,805			228,360
	Total liabilities and shareholders’ equity	$	253,348		$	229,237
Condensed Statement of Operations	'
	Condensed Statement of Operations
		Years ended December 31,
		2013			2012			2011
	Equity in profit of subsidiaries	$	16,125		$	29,630		$	48,052
	General and administrative expenses		4,620			6,140			5,600
	Other income		(323	)		(59	)		—
	Interest expense		—			—			1
	Total operating expenses		4,297			6,081			5,601
	Income from operations		11,828			23,549			42,451
	Loss on change in fair value of earn-out obligation					—			(17,300	)
	Net income	$	11,828		$	23,549		$	25,151
Condensed Statement of Cash flows	'
	Condensed Statement of Cash flows
		December 31,
		2013			2012			2011
	Net cash and cash equivalents (used in) provided by operating activities	$	(643	)	$	83,799		$	(2,063	)
	Net cash and cash equivalents provided by investing activities		644			7,543			1,873
	Net cash and cash equivalents used in financing activities		—			(91,327	)		—
	Cash and cash equivalents, beginning of the year		95			80			270
	Cash and cash equivalents, end of the year	$	96		$	95		$	80

NOTE_24_CREDIT_QUALITY_OF_FINA1

NOTE 24. CREDIT QUALITY OF FINANCING RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
Allowance for Credit Losses on Financing Receivables	'
		December 31,
		2013			2012
	Balance at the beginning of the year	$	12,337		$	5,544
	Provision during the year		18,886			14,550
	Bad debts written off		(9,943	)		(7,757	)
	Balance at the end of the year	$	21,280		$	12,337
Carrying amount of the performing and non-performing finance receivables	'
	The carrying amount of the past due and undue finance receivables as of December 31, 2013 and 2012 were as follows:
	December 31, 2013	Undue			Past due			Total carrying
								amount
	Net investment in direct financing and sales-type leases	$	390,099		$	—		$	390,099
	Accounts receivables		2,988			24,943			27,931
		$	393,087		$	24,943		$	418,030
	December 31, 2012	Undue			Past due			Total carrying
								amount
	Net investment in direct financing and sales-type leases	$	234,952		$	—		$	234,952
	Accounts receivables		3,025			29,931			32,956
		$	237,977		$	29,931		$	267,908
Impaired Financing Receivables	'
	The carrying amount of the impaired finance receivables as of December 31, 2013 and 2012 were as follows:
	December 31, 2013	Gross			Allowance for			Total carrying
		amount			credit losses			amount
	Net investment in direct financing and sales-type leases	$	6,414		$	389		$	6,025
	Accounts receivables		39,036			20,891			18,145
		$	45,450		$	21,280		$	24,170
	December 31, 2012	Gross			Allowance for			Total carrying
		amount			credit losses			amount
	Net investment in direct financing and sales-type leases	$	5,084		$	296		$	4,788
	Accounts receivables		29,716			12,041			17,675
		$	34,800		$	12,337		$	22,463
Age analysis of overdue receivables	'
		December 31,
		2013			2012
	Less than 90 days	$	23,504		$	19,103
	Over 90 days		22,330			22,869
			45,834			41,972
	Less: allowance for credit losses		(20,891	)		(12,041	)
	Total	$	24,943		$	29,931

2_BASIS_OF_PRESENTATION_AND_SU

2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Renminbi	'	'	'
Exchange rate at year end	6.0969	6.2855	6.3009
Hong Kong dollars	'	'	'
Exchange rate at year end	7.7546	7.7522	7.7722
Average exchange rates for year | Renminbi	'	'	'
Exchange rate at year end	6.1983	6.3114	6.4579
Average exchange rates for year | Hong Kong dollars	'	'	'
Exchange rate at year end	7.7573	7.7575	7.7845

NOTE_2_Estimated_useful_lives_

NOTE 2. Estimated useful lives of property, equipment and leasehold improvements (Details)	12 Months Ended
	Dec. 31, 2013
Buildings	'
Useful life	'40 years
Machinery and equipment	'
Useful life	'5B -B 10B years
Furniture and fixtures	'
Useful life	'5B -B 10B years
Company automobiles	'
Useful life	'3B -B 5B years
Leasehold improvements	'
Useful life	'Shorter of the remaining lease terms and estimated useful lives

NOTE_4_Summary_of_accounts_rec

NOTE 4. Summary of accounts receivable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Receivables [Abstract]	'	'	'
Net investment in direct financing and sales-type leases	$44,062	$40,082	'
Receivable From Value Added Services	2,700	3,570	'
Receivable from insurance commissions	2,060	1,345	'
Less: Allowance for doubtful accounts	-20,891	-12,041	-4,830
Accounts Receivable, Net, Current	$27,931	$32,956	'

NOTE_4_Summary_of_allowance_fo

NOTE 4. Summary of allowance for doubtful accounts for account receivables (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'
Balance at the beginning of the year	$12,041	$4,830
Provision during the year	11,159	14,826
Bad debts written off	-2,309	-7,615
Balance at the end of the year	$20,891	$12,041

NOTE_4_Summary_of_inventories_

NOTE 4. Summary of inventories (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Commercial vehicles	$4,716	$5,747
Parts and accessories	603	981
Total	$5,319	$6,728

NOTE_6_Summary_of_prepaid_expe

NOTE 6. Summary of prepaid expenses and other current assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'	'
Prepaid interest expenses	$119	$51
Deposits for inventories	26	20
Temporary advances to employees	166	197
Prepaid rent	1,534	1,632
Prepaid other taxes	252	81
Prepaid fuel charges	30	46
Prepaid insurance	1,485	1,365
Other current assets	1,649	1,140
Total	$5,261	$4,532

NOTE_7_Components_of_the_net_i

NOTE 7. Components of the net investment in direct financing and sales-type leases (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Leases [Abstract]	'	'
Minimum lease payments receivable	$428,314	$261,652
Less: Allowance for doubtful accounts	-389	-296
Net minimum lease payments receivable	427,925	261,356
Less: unearned interest income	-37,826	-26,404
Net investment in direct financing and sales-type leases	390,099	234,952
Less: Current maturities of net investment in direct financing and sales-type leases	-261,684	-196,213
Net investment in direct financing and sales-type leases, net of current maturities	$128,415	$38,739

7_NET_INVESTMENT_IN_DIRECT_FIN

7. NET INVESTMENT IN DIRECT FINANCING AND SALES-TYPE LEASES - future minimum lease payments (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Net Minimum lease payments receivable	$427,925	$261,356
Less: unearned interest income	-37,826	-26,404
Net investment in direct financing and sales-type leases	390,099	234,952
Year 2014	'	'
Net Minimum lease payments receivable	293,206	'
Less: unearned interest income	-31,522	'
Net investment in direct financing and sales-type leases	261,684	'
Year 2015	'	'
Net Minimum lease payments receivable	134,566	'
Less: unearned interest income	-6,300	'
Net investment in direct financing and sales-type leases	128,266	'
Year 2016	'	'
Net Minimum lease payments receivable	153	'
Less: unearned interest income	-4	'
Net investment in direct financing and sales-type leases	$149	'

NOTE_8_Summary_of_property_equ

NOTE 8. Summary of property, equipment and leasehold improvements (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Abstract]	'	'
Buildings and leasehold improvements	$74,855	$1,512
Furniture and fixtures	6,912	6,189
Machinery and equipment	6,238	0
Company automobiles	1,721	1,730
Total	89,726	9,431
Less: accumulated depreciation and amortization	-7,472	-4,446
Property, equipment and leasehold improvements, net	$82,254	$4,985

8_PROPERTY_EQUIPMENT_AND_LEASE

8. PROPERTY, EQUIPMENT AND LEASEHOLD IMPROVEMENTS, NET - Investment in property on operating leases (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Investment in property on operating leases	$67,539	$0
Less: Accumulated depreciation	-1,263	0
Total	66,276	0
Buildings and leasehold improvements	'	'
Investment in property on operating leases	62,250	0
Machinery and equipment	'	'
Investment in property on operating leases	$5,289	$0

NOTE_9_Summary_of_construction

NOTE 9. Summary of construction in progress (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Notes to Financial Statements	'	'
Construction in progress	$0	$76,669

NOTE_10_Schedule_of_Other_paya

NOTE 10. Schedule of Other payables and accrued liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Accrued expenses	$2,139	$2,540
Business and other tax payables	7,108	6,418
Salary payable	2,715	1,524
Temporary receipt of insurance premium	149	176
Temporary receipt of insurance claims	1,326	755
Deposits received	2,220	2,128
Interest payable	356	207
Other current liabilities	1,133	1,301
Total	$17,146	$15,049

NOTE_11_Summary_of_shortterm_b

NOTE 11. Summary of short-term borrowings (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Short Term Bank Loans Weighted Average Interest Rate	6.50%	7.03%
Total, Weighted-average interest rate	6.50%	7.03%
Short-term bank loans, Maturities	'January 2014 to October 2014	'
Short-term bank loans	$160,737	$102,458
Total	$160,737	$102,458

12_LONGTERM_PAYABLES_Net_longt

12. LONG-TERM PAYABLES - Net long-term payables (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Long-Term Payables - Net Long-Term Payables Details	'	'
Security deposits from customers	$8,955	$0
Amounts due under mortgage financing arrangement, net of current portion	902	0
Net long-term payables	$9,857	$0

12_LONGTERM_PAYABLES_Security_

12. LONG-TERM PAYABLES - Security deposits (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Long-Term Payables - Security Deposits Details	'	'
Security deposits from customers	$8,955	$0
Security deposits from customers due back to customer 2014	1,050	'
Security deposits from customers due back to customer 2015	7,879	'
Security deposits from customers due back to customer 2016	$26	'

12_LONGTERM_PAYABLES_Longterm_

12. LONG-TERM PAYABLES - Long-term payables from the mortgage financing arrangement (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Long-Term Payables - Long-Term Payables From Mortgage Financing Arrangement Details	'	'
Total amounts due under mortgage financing arrangement	$2,498	$0
Less: Unrealized interest expense	-160	0
Net amounts due under mortgage financing arrangement	2,338	0
Amounts due under mortgage financing arrangement, current	-1,436	0
Amounts due under mortgage financing arrangement, non-current	$902	$0

12_LONGTERM_PAYABLES_Future_am

12. LONG-TERM PAYABLES - Future amounts due under the mortgage financing arrangement (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Amounts due under mortgage financing arrangement	$2,498	$0
Less: Unrealized interest expense	-160	0
Total amounts due under mortgage financing arrangement	2,338	0
Year 2014	'	'
Amounts due under mortgage financing arrangement	1,570	'
Less: Unrealized interest expense	-134	'
Total amounts due under mortgage financing arrangement	1,436	'
Year 2015	'	'
Amounts due under mortgage financing arrangement	928	'
Less: Unrealized interest expense	-26	'
Total amounts due under mortgage financing arrangement	$902	'

NOTE_13_Schedule_of_activities

NOTE 13. Schedule of activities in the Earn-Out Obligation (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'	'
Earn-Out Obligation, Beginning	$73,100	$0	$0
Increase in fair value during 2011 with a charge to the consolidated statement of operations and comprehensive income (loss)	17,300	'	'
Reclassification of Earn-Out Obligation from liability to equity for the amendments of earn-out provision	-90,400	'	'
Earn-Out Obligation, Ending	$0	$0	$0

NOTE_13_Significant_inputs_to_

NOTE 13. Significant inputs to the simulation model (Details) (USD $)	1 Months Ended
	Sep. 26, 2011	Feb. 26, 2011
Notes to Financial Statements	'	'
Volatility	113.00%	57.00%
Cost of equity	21.50%	24.50%
Current stock price	$0.99	$21.97
Dividend yield	0.00%	0.00%

NOTE_14_Schedule_of_Components

NOTE 14. Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Continuing Operations:	'	'	'
Current	$17,533	$13,296	$7,000
Deferred	-11,811	-4,181	6,419
Total	5,722	9,115	13,419
Discontinued Operations:	'	'	'
Current	$0	$0	$333

NOTE_14_Schedule_of_Deferred_T

NOTE 14. Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current Deferred income tax assets:	'	'
Provision for doubtful accounts	$5,334	$3,096
Accrued liabilities	907	410
Tax loss carry forward	715	520
Other temporary differences	598	582
Deferred income tax assets - current	7,554	4,608
Current Deferred income tax liabilities:	'	'
Unearned income	-2,039	-9,325
Deferred income tax liabilities	5,515	-4,717
Non-current Deferred income tax assets:	'	'
Accrued liabilities	1,789	1,738
Tax loss carry forward	2,145	1,560
Others	192	0
Deferred income tax assets - non-current	4,126	3,298
Non current Deferred income tax liabilities:	'	'
Unearned income	0	-751
Deferred income tax assets - non-current	$4,126	$2,547

NOTE_14_Schedule_of_Effective_

NOTE 14. Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]	'	'	'
Statutory rate	25.00%	25.00%	25.00%
Non-deductible expenses	7.20%	4.90%	15.90%
Non-taxable income	-2.00%	-1.10%	0.00%
Effect of rate differences in various tax jurisdictions	2.40%	-0.90%	7.00%
Effective tax rate	32.60%	27.90%	33.90%

NOTE_15_Stock_options_valuatio

NOTE 15. Stock options valuation assumption (Details)	12 Months Ended
	Dec. 31, 2013
Option 1	'
Date of Grant	'September 3, 2009
Dividend yield	0.00%
Risk - free interest rate	2.95%
Volatility	47.00%
Expected Life (in years)	'6 years 29 days
Option 2	'
Date of Grant	'December 3, 2009
Dividend yield	0.00%
Risk - free interest rate	2.87%
Volatility	42.00%
Expected Life (in years)	'6 years 29 days
Option 3	'
Date of Grant	'May 19, 2010
Dividend yield	0.00%
Risk - free interest rate	2.82%
Volatility	43.00%
Expected Life (in years)	'6 years 29 days
Option 4	'
Date of Grant	'August 19, 2010
Dividend yield	0.00%
Risk - free interest rate	2.06%
Volatility	46.00%
Expected Life (in years)	'6 years 29 days
Option 5	'
Date of Grant	'March 23, 2011
Dividend yield	0.00%
Risk - free interest rate	2.73%
Volatility	60.00%
Expected Life (in years)	'6 years 29 days

NOTE_15_Assumptions_under_bino

NOTE 15. Assumptions under binomial model to estimate the fair value of options (Details)	12 Months Ended
	Dec. 31, 2013
Options A	'
Date of Grant	'December 3, 2009
Dividend yield	0.00%
Risk - free interest rate	1.08%
Volatility	40.00%
Expected Life (in years)	'7 years 3 months 18 days
Options B	'
Date of Grant	'May 19, 2010
Dividend yield	0.00%
Risk - free interest rate	1.17%
Volatility	40.00%
Expected Life (in years)	'7 years 9 months 18 days
Options C	'
Date of Grant	'August 19, 2010
Dividend yield	0.00%
Risk - free interest rate	1.23%
Volatility	40.00%
Expected Life (in years)	'8 years
Options D	'
Date of Grant	'March 23, 2011
Dividend yield	0.00%
Risk - free interest rate	1.30%
Volatility	40.00%
Expected Life (in years)	'8 years 7 months 6 days

NOTE_15_Summary_of_outstanding

NOTE 15. Summary of outstanding options (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'
Exercise Price Per Share, minimum	$9.50	'	'	'
Exercise Price Per Share, maximum	$14.50	'	'	'
Options Outstanding, Ending	1,515,376	1,560,629	1,623,704	1,580,112
Weighted Average Fair Value	$4.77	'	'	'
Weighted Average Remaining Life (Years)	'6 years 18 days	'7 years 14 days	'8 years 14 days	'8 years 11 months 26 days
Options Exercisable, Ending	1,433,474	'	'	'
Weighted Average Exercise Price	$12.25	'	'	'

NOTE_15_Summary_of_stock_optio

NOTE 15. Summary of stock option activity (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'
Options Outstanding, beginning	1,560,629	1,623,704	1,580,112	'
Options Granted	'	'	72,000	'
Options Exercised	-29,250	'	'	'
Options Forfeited	-16,003	-63,075	-28,408	'
Options Outstanding, Ending	1,515,376	1,560,629	1,623,704	1,580,112
Weighted Average Exercise Price, Beginning	$12.35	$19.67	$19	'
Weighted Average Exercise Price, Options Granted	'	'	$36.38	'
Weighted Average Exercise Price, Options Exercised	$9.50	'	'	'
Weighted Average Exercise Price, Options Forfeited	$12.25	$13.66	$24.89	'
Weighted Average Exercise Price, Ending	$12.37	$12.35	$19.67	$19
Weighted Average Remaining Life (Years)	'6 years 18 days	'7 years 14 days	'8 years 14 days	'8 years 11 months 26 days
Aggregate Intrinsic Value, Ending	$11,563	$13,501	$7,841	$11,329

NOTE_15_Summary_of_unvested_op

NOTE 15. Summary of unvested options (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Number of Shares	'
Unvested on January 1, 2013	432,705
Vested	-305,550
Forfeited or exercised	-45,253
Unvested on December 31, 2013	81,902
Expected to vest thereafter	81,902
Weighted Average Fair Value	'
Unvested on January 1, 2013	$4.91
Vested	$4.81
Forfeited	$4.64
Unvested on December 31, 2013	$5.41
Expected to vest thereafter, Weighted Average Fair Value	$5.41

NOTE_17_FUTURE_MINIMUM_RENTAL_

NOTE 17. FUTURE MINIMUM RENTAL INCOME UNDER OPERATING LEASES (Details) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
2014	$1,059
2015	711
2016	501
Later years	0
Total	$2,271

18_COMMITMENTS_AND_CONTINGENCI

18. COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2013
Future Minimum Payments, Year Ending December 31	'
2014	$749
2015	543
2016	217
2017	15
2018	0
After 2018	0
Total	$1,524

20_SEGMENT_REPORTING_Segment_r

20. SEGMENT REPORTING - Segment reporting (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Revenues	$658,128	$333,112	$598,094
Cost of Sales	584,633	244,290	490,627
Gross Profit	73,495	88,822	107,467
Selling and marketing	10,262	10,126	8,055
General and administrative	49,927	41,951	27,204
Interest expense	9,597	'	'
Other (income) expense, net	13,435	7,101	3,415
Income from operations	17,144	32,356	56,683
Interest income	-406	-308	-160
Depreciation and amortization	3,289	1,902	1,420
Segment Income before taxes	17,550	32,664	39,543
Commercial Vehicles	'	'	'
Segment Revenues	657,627	'	'
Cost of Sales	583,273	'	'
Gross Profit	74,354	'	'
Selling and marketing	10,056	'	'
General and administrative	48,763	'	'
Interest expense	9,597	'	'
Other (income) expense, net	-13,435	'	'
Income from operations	19,373	'	'
Interest income	-404	'	'
Depreciation and amortization	2,046	'	'
Segment Income before taxes	19,775	'	'
Office Leasing	'	'	'
Segment Revenues	501	'	'
Cost of Sales	1,360	'	'
Gross Profit	-859	'	'
Selling and marketing	206	'	'
General and administrative	1,164	'	'
Interest expense	0	'	'
Other (income) expense, net	0	'	'
Income from operations	-2,229	'	'
Interest income	-2	'	'
Depreciation and amortization	1,243	'	'
Segment Income before taxes	($2,225)	'	'

NOTE_21_Due_tofrom_Affiliates_

NOTE 21. Due to/from Affiliates (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Due to affiliates	$38,143	$65,595
Mr. Li	'	'
Due to affiliates	144	144
Alliance Rich	'	'
Due to affiliates	32,560	56,170
Hebei Kaiyuan	'	'
Due to affiliates	5,430	1,162
Kaiyuan Shengrong	'	'
Due to affiliates	'	8,110
Smart Success	'	'
Due to affiliates	$9	$9

NOTE_21_Schedule_of_Account_Pa

NOTE 21. Schedule of Account Payable, related parties (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts Payable, Related Parties	$57,586	$2,228
Ruituo	'	'
Accounts Payable, Related Parties	45,025	2,228
Beiguo Auto	'	'
Accounts Payable, Related Parties	3,116	0
Xinji Beiguo Mall	'	'
Accounts Payable, Related Parties	$9,446	$0

NOTE_22_Schedule_of_Variable_I

NOTE 22. Schedule of Variable Interest Entities (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Notes to Financial Statements	'	'	'
Total assets	$407,289	$237,875	'
Total liabilities	212,469	83,221	'
Revenues	39,675	34,946	118,456
Net income	$4,082	$4,786	$27,993

NOTE_23_Condensed_Balance_Shee

NOTE 23. Condensed Balance Sheets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Assets	'	'	'
Cash and cash equivalents	$31,370	$75,777	$43,048
Prepaid expenses and other current assets	5,261	4,532	'
Total assets	553,119	439,306	'
Shareholders' equity	'	'	'
Ordinary shares - $0.001 par value authorized - 100,000,000 shares; issued and outstanding b 23,545,939 shares at December 31, 2013, respectively; and $0.001 par value authorized b 100,000,000 shares; issued and outstanding b 23,538,919 shares at December 31, 2012, respectively	24	24	'
Accumulated losses	-129,609	-135,487	'
Accumulated other comprehensive income	31,812	22,970	'
Total equity	252,805	228,360	'
Total liabilities and equity	553,119	439,306	'
AUTOCHINA INTERNATIONAL LIMITED	'	'	'
Assets	'	'	'
Cash and cash equivalents	96	95	'
Prepaid expenses and other current assets	17	230	'
Investment in subsidiaries	176,628	151,661	'
Due from subsidiaries	76,607	77,251	'
Total assets	253,348	229,237	'
Liabilities	'	'	'
Other payables and accrued liabilities	543	877	'
Shareholders' equity	'	'	'
Ordinary shares - $0.001 par value authorized - 100,000,000 shares; issued and outstanding b 23,545,939 shares at December 31, 2013, respectively; and $0.001 par value authorized b 100,000,000 shares; issued and outstanding b 23,538,919 shares at December 31, 2012, respectively	24	24	'
Additional paid-in capital	327,631	323,856	'
Accumulated losses	-106,662	-118,490	'
Accumulated other comprehensive income	31,812	22,970	'
Total equity	252,805	228,360	'
Total liabilities and equity	$253,348	$229,237	'

NOTE_23_Condensed_Statement_of

NOTE 23. Condensed Statement of Operations (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
General and administrative expenses	$49,927	$41,951	$27,204
Interest expense	7,626	10,621	15,920
Total operating expenses	56,351	56,466	50,784
Income from operations	17,144	32,356	56,683
Loss on change in fair value of earn-out obligation	0	0	17,300
Net income (loss)	11,828	23,549	25,151
AUTOCHINA INTERNATIONAL LIMITED	'	'	'
Equity in profit of subsidiaries	16,125	29,630	48,052
General and administrative expenses	4,620	6,140	5,600
Other income	-323	-59	0
Interest expense	0	0	1
Total operating expenses	4,297	6,081	5,601
Income from operations	11,828	23,549	42,451
Loss on change in fair value of earn-out obligation	'	0	-17,300
Net income (loss)	$11,828	$23,549	$25,151

NOTE_23_Condensed_Statement_of1

NOTE 23. Condensed Statement of Cash flows (Details) (AUTOCHINA INTERNATIONAL LIMITED, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
AUTOCHINA INTERNATIONAL LIMITED	'	'	'
Net cash and cash equivalents (used in) provided by operating activities	($643)	$83,799	($2,063)
Net cash and cash equivalents provided by investing activities	644	7,543	1,873
Net cash and cash equivalents used in financing activities	0	-91,327	0
Cash and cash equivalents, beginning of the year	95	80	270
Cash and cash equivalents, end of the year	$96	$95	$80

NOTE_24_Allowance_for_Credit_L

NOTE 24. Allowance for Credit Losses on Financing Receivables (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'
Balance at the beginning of the period	$12,337	$5,544
Provision during the period	18,886	14,550
Bad debts written off	-9,943	-7,757
Balance at the end of the period	$21,280	$12,337

NOTE_24_Carrying_amount_of_the

NOTE 24. Carrying amount of the performing and non-performing finance receivables (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Net investment in direct financing and sales-type leases	$390,099	$234,952
Accounts receivable	27,931	32,956
Total	418,030	267,908
Undue	'	'
Net investment in direct financing and sales-type leases	390,099	234,952
Accounts receivable	2,988	3,025
Total	393,087	237,977
Past Due	'	'
Net investment in direct financing and sales-type leases	0	0
Accounts receivable	24,943	29,931
Total	$24,943	$29,931

NOTE_24_Impaired_Financing_Rec

NOTE 24. Impaired Financing Receivables (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Impaired Financing Receivable, Gross Amount	$45,450	$34,800
Impaired Financing Receivable, Allowance For Credit Losses	21,280	12,337
Impaired Financing Receivable, Total Carrying Amount	24,170	22,463
Direct financing and sales-type leases	'	'
Impaired Financing Receivable, Gross Amount	6,414	5,084
Impaired Financing Receivable, Allowance For Credit Losses	389	296
Impaired Financing Receivable, Total Carrying Amount	6,025	4,788
Accounts Receivable	'	'
Impaired Financing Receivable, Gross Amount	39,036	29,716
Impaired Financing Receivable, Allowance For Credit Losses	20,891	12,041
Impaired Financing Receivable, Total Carrying Amount	$18,145	$17,675

NOTE_24_Age_analysis_of_overdu

NOTE 24. Age analysis of overdue receivables (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Less: allowance for credit losses	$21,280	$12,337	$5,544
Total	418,030	267,908	'
Past Due	'	'	'
Less than 90 days	23,504	19,103	'
Over 90 days	22,330	22,869	'
Financing Receivable, Recorded Investment, Past Due	45,834	41,972	'
Less: allowance for credit losses	-20,891	-12,041	'
Total	$24,943	$29,931	'

2_BASIS_OF_PRESENTATION_AND_SU1

2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Basis Of Presentation And Summary Of Significant Accounting Policies Details Narrative	'	'	'
Restricted cash	$1,244	$160	'
Advertising expenses	$107	$21	$16
Incremental shares - options, dilutive effect	265,330	223,459	73,479

NOTE_3_DISCONTINUED_OPERATIONS1

NOTE 3. DISCONTINUED OPERATIONS (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011
Note 3. Discontinued Operations Details Narrative	'
Revenue, discontinued operations	$223,219
Gain on disposal of subsidiary	$24,793

NOTE_7_NET_INVESTMENT_IN_DIREC2

NOTE 7. NET INVESTMENT IN DIRECT FINANCING AND SALES-TYPE LEASES (Details Narrative)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Note 7. Net Investment In Direct Financing And Sales-Type Leases Details Narrative	'	'
Term Of Lease	'2 years	'
Capital Leases Net Investment In Direct Financing and Sales Type Leases Effective Interest Rate	13.84%	18.96%

NOTE_8_PROPERTY_EQUIPMENT_AND_2

NOTE 8. PROPERTY, EQUIPMENT AND LEASEHOLD IMPROVEMENTS, NET (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 8. Property Equipment And Leasehold Improvements Net Details Narrative	'	'	'
Depreciation, Depletion and Amortization	$3,289	$1,902	$1,420

NOTE_11_THIRD_PARTY_BORROWINGS2

NOTE 11. THIRD PARTY BORROWINGS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Note 11. Third Party Borrowings Details Narrative	'	'
Weighted average short-term bank loans	$118,217	$108,803
Property, equipment and leasehold improvements pledged as collateral	20,392	0
Iinvestment in direct financing and sales-type lease receivables pledged as collateral	341,480	231,372
Accounts receivable pledged as collateral	$6,598	$10,582

NOTE_14_INCOME_TAXES_Details_N

NOTE 14. INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Note 14. Income Taxes Details Narrative	'
Operating Loss Carryforwards	$11,438
Operating Loss Carryforwards, Expiration Dates	31-Dec-17

NOTE_15_STOCKBASED_COMPENSATIO2

NOTE 15. STOCK-BASED COMPENSATION (Details Narrrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 15. Stock-Based Compensation Details Narrrative	'	'	'
Share based compensation expense	$3,775	$4,553	$2,914
Unrecognized compensation expense	$424,000	'	'
Unrecognized compensation expense, Period for Recognition	'2 months 5 days	'	'

NOTE_18_COMMITMENTS_AND_CONTIN2

NOTE 18. COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 18. Commitments And Contingencies Details Narrative	'	'	'
Operating Leases, Rent Expense	$3,257	$2,921	$1,763

NOTE_19_PROFIT_APPROPRIATION_D

NOTE 19. PROFIT APPROPRIATION (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 19. Profit Appropriation Details Narrative	'	'	'
Appropriations for the general reserve funds and statutory surplus fund	$5,950	$3,981	$6,744

20_SEGMENT_REPORTING_Details_N

20. SEGMENT REPORTING (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Assets	$553,119	$439,306
Office Leasing	'	'
Assets	78,658	76,893
Commercial vehicle sales, servicing, leasing and support segment	'	'
Assets	$474,461	$362,413

NOTE_24_CREDIT_QUALITY_OF_FINA2

NOTE 24. CREDIT QUALITY OF FINANCING RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Note 24. Credit Quality Of Financing Receivables And Allowance For Credit Losses Details Narrative	'	'	'
Carrying amount of the impaired finance receivables	$22,762	$21,265	$11,185
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method	$3,149	$4,032	$2,606