Cig Wireless (CIGW) 10-Q 15 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 14, 2013
Document Information [Line Items]	'	'
Entity Registrant Name	'CIG WIRELESS CORP.	'
Entity Central Index Key	'0001432754	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'CIGW	'
Entity Common Stock, Shares Outstanding	'	30,701,123
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

CONSOLIDATED_BALANCE_SHEETS_UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$938,646	$2,356,769
Accounts receivable, net of allowance for doubtful accounts of $0	56,069	103,206
Accounts receivable due from related parties	27,517	499,824
Prepaid expenses	390,353	156,771
Total current assets	1,412,585	3,116,570
Restricted cash	900,475	255,733
Property, equipment and software, net	53,052,371	22,945,036
Intangible assets	12,039,038	0
Goodwill	554,125	0
Long-term prepaid rent	347,189	268,941
Deferred rent assets	337,142	287,839
Deferred financing costs, net	381,591	378,242
Total assets	69,024,516	27,252,361
LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY	'	'
Accounts payable and accrued liabilities	1,105,065	1,319,396
Accounts payable due to related parties	62,108	264,359
Deferred revenue	633,175	369,322
Notes payable	0	35,000
Derivative liability	4,489,847	0
Convertible notes payable to related parties	0	800,000
Current portion of notes payable to related parties	350,249	800,000
Total current liabilities	6,640,444	3,588,077
Long-term deferred revenue	405,000	0
Deferred rent liabilities	577,346	432,511
Asset retirement obligations	1,722,327	820,594
Notes payable to related parties, net of current portion	0	150,249
Long-term subordinated obligation to related parties	666,024	678,612
Long-term debt, net of unamortized discounts	19,090,214	9,243,194
Total liabilities	29,101,355	14,913,237
Stockholders' (Deficit) Equity	'	'
Common stock, 100,000,000 shares authorized, $0.00001 par value; 21,986,123 and 20,739,931 issued and outstanding, respectively	220	208
Additional paid-in capital	13,272,057	8,846,707
Accumulated deficit	-15,491,229	-7,516,312
Total CIG Wireless Corp. stockholders' (deficit) equity	-2,218,935	1,330,609
Non-controlling interest	11,364,105	11,008,515
Total stockholders' equity	9,145,170	12,339,124
Total liabilities and stockholders' (deficit) equity	69,024,516	27,252,361
Common Stock [Member]	'	'
LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY	'	'
Temporary Equity, Carrying Amount, Attributable to Parent	3,050,250	0
Stockholders' (Deficit) Equity	'	'
Total stockholders' equity	220	208
Series B Convertible Redeemable Preferred Stock [Member]	'	'
Stockholders' (Deficit) Equity	'	'
Preferred stock, 100,000,000 shares authorized Series B 6% 2012 convertible preferred stock, 1,700,000 shares authorized, $0.00001 par value; 1,680,492 and 626,715 issued and outstanding, respectively	17	6
Series A-1 Non-Convertible Preferred Stock [Member]	'	'
LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY	'	'
Long-term debt, net of unamortized discounts	'	'
Temporary Equity, Carrying Amount, Attributable to Parent	21,410,425	0
Series A-2 Convertible Preferred Stock [Member]	'	'
LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY	'	'
Temporary Equity, Carrying Amount, Attributable to Parent	$6,317,316	$0

CONSOLIDATED_BALANCE_SHEETS_UN1

CONSOLIDATED BALANCE SHEETS (UNAUDITED) [Parenthetical] (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Allowance for doubtful accounts (in dollars)	$0	$0
Preferred stock, shares authorized	100,000,000	100,000,000
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued	21,986,123	20,739,931
Common stock, shares outstanding	21,986,123	20,739,931
Temporary equity, shares issued	8,715,000	'
Series B Convertible Redeemable Preferred Stock [Member]	'	'
Preferred stock, shares authorized	1,700,000	1,700,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued	1,680,492	626,715
Preferred stock, outstanding	1,680,492	626,715
Preferred stock, dividend rate, percentage	6.00%	6.00%
Series A-1 Non-Convertible Preferred Stock [Member]	'	'
Preferred stock, shares authorized	1,200,000	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued	349,707	'
Preferred stock, outstanding	349,707	'
Series A-2 Convertible Preferred Stock [Member]	'	'
Preferred stock, shares authorized	95,000,000	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued	29,297,652	'
Preferred stock, outstanding	29,297,652	'

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating revenue:	'	'	'	'
Rent revenue	$926,335	$391,295	$1,972,454	$1,309,620
Origination and management fees to related parties	10,088	2,090	30,263	96,822
Service revenue	29,300	32,286	41,158	32,810
Total operating revenue	965,723	425,671	2,043,875	1,439,252
Operating expenses:	'	'	'	'
Site rental	358,843	88,288	796,320	546,038
Other site-related costs	186,812	157,227	540,817	450,326
General and administrative expenses	1,726,509	2,224,635	4,652,823	6,186,892
Shared services from related parties	64,964	73,048	200,091	480,917
Depreciation, amortization and accretion expense	763,529	341,409	1,536,769	833,242
Loss of fixed assets to related parties	0	8,121	0	0
Loss on sale of fixed assets	0	6,758	0	6,758
Total operating expenses	3,100,657	2,899,486	7,726,820	8,504,173
Loss from operations	-2,134,934	-2,473,815	-5,682,945	-7,064,921
Other (expense) income:	'	'	'	'
Interest expense	-429,214	-68,961	-1,030,166	-68,961
Interest expense from related parties	-19,039	-53,704	-19,039	-404,801
Gain on extinguishment of liabilities	78,000	0	78,000	0
Loss on extinguishment of long-term subordinated obligations to related parties	0	-747,124	0	-747,124
Gain on change in fair value of derivative	65,087	0	65,087	0
Losses allocated to related party investors	9,304	86,013	27,798	1,671,598
Loss on modification of Class A interests	-2,687,743	0	-2,687,743	0
Bargain purchase gain	0	868,929	0	868,929
Total other (expense) income	-2,983,605	85,153	-3,566,063	1,319,641
Net loss	-5,118,539	-2,388,662	-9,249,008	-5,745,280
Losses attributable to non-controlling interest	1,419,315	844,792	2,332,153	844,792
Net loss attributable to CIG Wireless Corp.	-3,699,224	-1,543,870	-6,916,855	-4,900,488
Accretion of preferred stock redemption value	-967,169	0	-967,169	0
Preferred stock dividends	-76,216	-1,443	-167,109	-1,443
Net loss attributable to common stockholders	($4,742,609)	($1,545,313)	($8,051,133)	($4,901,931)
Net loss per share:	'	'	'	'
Net loss per share attributable to common stockholders, basic and diluted (in dollars per share)	($0.17)	($0.09)	($0.34)	($0.24)
Weighted average common shares outstanding, basic and diluted (in shares)	27,724,112	20,739,931	23,478,318	20,155,136

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' (DEFICIT) EQUITY (UNAUDITED) (USD $)	Total	Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]
Balance at Dec. 31, 2012	$12,339,124	$6	$208	$8,846,707	($7,516,312)	$1,330,609	$11,008,515
Balance (in shares) at Dec. 31, 2012	'	626,715	20,739,931	'	'	'	'
Preferred stock issued for cash, net of issuance costs	2,686,946	11	0	2,686,935	0	2,686,946	0
Preferred stock issued for cash, net of issuance costs (in shares)	'	1,053,777	0	'	'	'	'
Common stock issued for cash, net of issuance costs	1,352,910	0	8	1,352,902	0	1,352,910	0
Common stock issued for cash, net of issuance costs (in shares)	761,125	0	761,125	'	'	'	'
Common stock issued for notes payable, net of issuance costs	653,655	0	3	653,652	0	653,655	0
Common stock issued for notes payable, net of issuance costs (in shares)	'	0	363,567	'	'	'	'
Common stock issued for equity issuance costs	0	0	0	0	0	0	0
Common stock issued for equity issuance costs (in shares)	'	0	1,500	'	'	'	'
Conversion of liabilities to Common stock	42,000	0	1	41,999	0	42,000	0
Conversion of liabilities to common stock (in shares)	'	0	120,000	'	'	'	'
Accretion of preferred stock redemption value	-967,169	0	0	0	-967,169	-967,169	0
Dividends declared on Series B preferred stock	-90,893	0	0	0	-90,893	-90,893	0
Stock-based compensation	467,235	0	0	467,235	0	467,235	0
Forfeiture of stock options due to cancellations	-777,373	0	0	-777,373	0	-777,373	0
Loss on modification of Class A interests	-2,687,743	0	0	0	0	0	2,687,743
Net loss	-9,249,008	0	0	0	-6,916,855	-6,916,855	-2,332,153
Balance at Sep. 30, 2013	$9,145,170	$17	$220	$13,272,057	($15,491,229)	($2,218,935)	$11,364,105
Balance (in shares) at Sep. 30, 2013	'	1,680,492	21,986,123	'	'	'	'

CONSOLIDATED_STATEMEMTS_OF_CAS

CONSOLIDATED STATEMEMTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net loss	($9,249,008)	($5,745,280)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation, amortization and accretion expense	1,536,769	833,242
Amortization of deferred financing costs and debt discounts	152,589	345,516
Bargain purchase gain	0	-868,929
Write-off of related party receivable and payable	157,524	0
Write-off of issuance costs on long-term subordinated obligations to related parties	28,944	0
Loss on sale of assets to related parties	0	6,758
Management fees revenue from related parties	-6,262	-53,021
Gain on settlement of accounts payable	-78,000	0
Gain on change in fair value of derivative	-65,087	0
Loss on extinguishment of long-term subordinated obligation to related party	0	747,124
Loss on modification of Class A interests	2,687,743	0
Losses allocated to related party investors	-27,798	-1,671,598
Stock-based compensation	467,235	1,764,282
Forfeiture of stock options due to cancellations	-777,373	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	47,137	62,676
Accounts receivable from related parties	-24,000	-24,002
Prepaid expenses	-136,174	-108,917
Deferred rent assets	-49,303	-39,939
Long-term prepaid rent	-78,248	3,215
Accounts payable and accrued liabilities	-93,618	35,310
Accounts payable to related parties	200,091	480,917
Deferred revenue	542,140	7,767
Deferred rent liabilities	144,835	94,934
Net cash used in operating activities	-4,619,864	-4,129,945
Cash flows from investing activities:	'	'
Proceeds from sale of fixed assets	0	650
Cash paid for purchase and construction of fixed assets	-2,293,268	-1,133,415
Cash paid for acquisitions of businesses	-37,936,291	-3,543,078
Increase in restricted cash	-644,742	-296,333
Net cash used in investing activities	-40,874,301	-4,972,176
Cash flows from financing activities:	'	'
Proceeds from credit facility, net of discounts	9,743,594	9,238,400
Proceeds from sale of Series A-1 and A-2 preferred stock, net of issuance costs	31,315,506	0
Common stock sold for cash, net of issuance costs	1,352,910	395,165
Proceeds from sale of Series B preferred stock, net of issuance costs	2,686,946	291,439
Proceeds from convertible notes payable to related party	0	1,650,000
Dividends declared on preferred stock	-90,893	0
Payments of debt issuance costs	-52,512	-196,500
Payments of debt issuance costs accrued in prior year	-231,737	0
Payments for equity issuance costs from conversion of debt	-73,478	-127,500
Distributions to related party investors	-7,472	-175,600
Payments on notes payable	-35,000	0
Payments on notes payable to related party	-600,000	0
Net advances from (to) related parties	68,178	-626,977
Net cash provided by financing activities	44,076,042	10,448,427
Net (decrease) increase in cash	-1,418,123	1,346,306
Cash and cash equivalents, at beginning of period	2,356,769	1,527,126
Cash and cash equivalents, at end of period	938,646	2,873,432
Supplemental disclosure of cash flow information	'	'
Interest paid	842,030	28,734
Taxes paid	0	0
Acquisitions of businesses	'	'
Fair value of assets acquired, net of cash acquired	41,921,545	4,610,530
Less: liabilities assumed	-935,004	-198,523
Fair value of assets, net of assumed liabilities and cash acquired	40,986,541	4,412,007
Bargain purchase gain	0	-868,929
Common stock issued as consideration	-3,050,250	0
Net cash paid of acquisition of businesses	37,936,291	3,543,078
Noncash investing and financing Activities:	'	'
Asset retirement obligations	62,524	165,349
Debt discounts due to beneficial conversion features	0	336,667
Conversion of long-term subordinated obligations to notes payable	0	1,300,250
Non-controlling interest due to restructuring	0	10,680,356
Related party receivable used to pay related party convertible note	100,000	0
Common stock issued for conversion of related party convertible note payable	700,000	1,950,000
Common stock issued for accrued interest on related party convertible note payable	27,133	30,678
Common stock issued for conversion of liabilities	42,000	241,935
Common stock issued as payment of equity issuance costs	3,000	0
Accretion of preferred stock redemption value	967,169	0
Derivative liability	4,544,934	0
Common stock issued for acquisition of business	$3,050,250	$0

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	1.      DESCRIPTION OF BUSINESS
	CIG Wireless Corp. and its subsidiaries (collectively, the “Company”) develops, operates and owns wireless and broadcast communication towers in the United States. The Company’s business consists of leasing antenna space on multi-tenant communication sites to wireless service providers. The Company was incorporated in the state of Nevada in February 2008 and is headquartered in Atlanta, Georgia.
	All of the Company’s operations are located in the United States. The Company participates in the local tower development industry and conducts its operations principally through its subsidiaries.
	The Company has been actively operating in the tower business industry through our predecessor company since 2009 pursuant to the acquisition of CIG Services, LLC and CIG, LLC in October and December 2011, respectively. Revenues are generally generated through monthly or annual rental payments from tenants, payable under long-term contracts which often contain fixed escalation rates. Similarly, ground lease agreements for the land on which the Company’s towers reside, are payable to the landlords under long-term contracts and have generally fixed escalation rates.
	Effective January 23, 2013, the Company changed its fiscal year end from September 30 to December 31.
	On August 2, 2013, the Company issued 349,707 shares of newly created Series A-1 Non-Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-1 Preferred Stock”) and 29,297,652 shares of newly created Series A-2 Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-2 Preferred Stock”).  In connection with this transaction, the Company received $35.0 million in proceeds which were used primarily to fund the acquisitions below.
	On August 2, 2013, the Company acquired twenty eight antenna towers, from Southern Tower Antenna Rental, L.L.C. (“STAR”) for $12.5 million in cash pursuant to an asset purchase agreement entered into on May 17, 2013. On September 30, 2013, the Company acquired one additional tower from STAR for $0.5 million in cash.
	On August 2, 2013, the Company acquired 38 communication towers and 252 work-in-progress sites from Liberty Towers, LLC for approximately $25.0 million paid in cash and 8,715,000 shares of the Company’s common stock. The acquisition was consummated pursuant to an asset purchase agreement entered into on May 3, 2013.

BASIS_OF_PRESENTATION_AND_SUMM

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	2.     BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accompanying interim consolidated financial statements for the three and nine months ended September 30, 2013 and 2012 are unaudited. Certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for financial information have been omitted pursuant to the rules and regulations of Article 10 of Regulation S-X. In the opinion of management, these consolidated financial statements contain all adjustments, consisting of normal recurring adjustments, necessary to state fairly the financial position, results of operations and cash flows for the periods indicated. The year-end consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of results that may be expected for any other future interim period or for the year ending December 31, 2013. You should read the unaudited consolidated financial statements in conjunction with Item 2. “Management’s Discussion and Analysis of Financial Condition and Results of Operations”, as well as with the Company’s consolidated financial statements and accompanying notes included in the Company’s transition report on Form 10-K for the three months ended December 31, 2012 and the Annual Report on Form 10-K for the year ended September 30, 2012.
	Principles of Consolidation and Fiscal Year End
	On January 23, 2013, a decision to change our fiscal year end from September 30 to December 31 was approved by the Company’s Board of Directors. As such, the Company and its consolidated entities report on a 12-month accounting year that ends on the last day of December of each year. The consolidated financial statements included elsewhere in this Report include the financial statements of the Company and its wholly-owned and majority-owned subsidiaries for the three and nine months ended September, 2013 and 2012. All intercompany transactions and ownership have been eliminated in consolidation.
	Reclassifications
	Certain prior period amounts have been reclassified to conform to current period presentation.
	Recent Accounting Pronouncements
	The Company has reviewed newly issued accounting pronouncements and updates that are effective during the periods reported and in future periods and does not believe that any of those pronouncements will have a material impact on the Company’s financial position, results of operations and cash flows.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	3.     ACQUISITIONS
	ASC 805, “Business Combinations”, requires entities to determine whether an acquisition transaction is a business combination. If the acquisition transaction constitutes a business, then the total purchase price is allocated to the fair value of assets acquired and liabilities assumed based on their fair values at the acquisition date. If the assets acquired do not constitute a business then the acquisition is accounted for as an asset acquisition. Determining whether the transaction is a business acquisition and the allocation process requires an analysis of acquired ground and tenant lease contracts, fixed assets, contractual commitments and legal contingencies, if any to identify and record the fair value of all assets acquired and liabilities assumed. In valuing acquired assets and assumed liabilities, fair values are based on, but are not limited to: future expected cash flows; estimated asset retirement costs related to the telecommunication towers acquired, current replacement cost for similar capacity for certain fixed assets; market rate assumptions; settlement plans for any litigation and contingencies; and appropriate discount rates and growth rates. Transaction costs related to business acquisitions are expensed.
	Liberty Towers, LLC
	On August 2, 2013, the Company acquired 38 communication towers and 252 work-in-progress sites from Liberty Towers, LLC (“Liberty”), a privately held company, for approximately $25.0 million paid in cash and 8,715,000 shares of the Company’s common stock. The Company granted Liberty’s investors the right, based on certain conditions, to require the Company to purchase all or any portion of the shares at fair market value as disclosed in the rights agreement entered into between the Company and Liberty’s investors on August 1, 2013.
	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:
	Acquired assets:
	Prepaid expenses	$	96,870
	Communication towers and work in progress		20,176,787
	Intangible assets		7,732,170
	Goodwill		554,125
	Total assets acquired		28,559,952
	Assumed liabilities:
	Deferred revenue		-78,427
	Asset retirement obligations		-470,817
	Total liabilities assumed		-549,244
	Net assets acquired	$	28,010,708
	Consideration:
	Common stock, 8,715,000 shares	$	3,050,250
	Cash		24,960,458
	Total Consideration	$	28,010,708
	Southern Tower Antenna Rental
	On August 2, 2013, the Company acquired twenty eight antenna towers, from Southern Tower Antenna Rental, L.L.C. (“STAR”), a privately held company, for $12.5 million. In addition, on September 30, 2013, the Company acquired one additional communication tower from STAR for $0.5 million.
	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:
	Acquired assets:
	Communication towers	$	8,936,056
	Intangible assets		4,425,000
	Other current assets		538
	Total assets acquired		13,361,594
	Assumed liabilities:
	Deferred revenue		-48,286
	Accrued liabilities		-26,419
	Asset retirement obligations		-311,056
	Total liabilities assumed		-385,761
	Net assets acquired	$	12,975,833
	Consideration:
	Cash	$	12,975,833
	Total Consideration	$	12,975,833
	PTA-FLA, Inc. (Cleartalk)
	On June 24, 2013, the Company acquired six communication towers from PTA, FLA, Inc. (Cleartalk), a privately held company, for an aggregate purchase price of $1.6 million in cash. The Company evaluated the acquisition and determined that the acquisition does not qualify as a business. As such, the acquisition was recorded as an asset acquisition. In addition, the Company capitalized $0.1 million in transaction costs in connection with the acquisition of these assets.
	Towers of Texas
	On September 7, 2012, the Company acquired nineteen communication towers and related assets from Towers of Texas, Ltd, a privately held company, for an aggregate price of $3.5 million in cash.
	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below.
	Acquired assets:
	Current assets
	Prepaid expenses and other current assets	$	38,101
	Total current assets		38,101
	Non-current assets
	Property, equipment and software		4,502,794
	Deferred rent assets		69,635
	Total non-current assets		4,572,429
	Total acquired assets		4,610,530
	Assumed liabilities:
	Current liabilities
	Accrued expenses		-22,823
	Deferred revenue		-22,200
	Total current liabilities		-45,023
	Non-current liabilities
	Deferred rent liabilities		-42,462
	Asset retirement obligations		-111,038
	Total non-current liabilities		-153,500
	Total assumed liabilities		-198,523
	Net assets acquired		4,412,007
	Purchase price		-3,543,078
Bargain purchase gain	$	868,929
Unaudited pro forma results of operations data for the three and nine months ended September 30, 2013 and September 30, 2012 are shown below as if the Company and the entities described above had been combined on January 1, 2012. The pro forma results include estimates and assumptions which management believes are reasonable. However, pro forma results do not include any anticipated cost savings or other effects of the planned integration of these entities, and are not necessarily indicative of the results that would have occurred if the business combinations had been in effect on the dates indicated, or which may result in the future.
	Unaudited Pro Forma Results of Operations
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013		2012
Revenues	$	1,473,343	$	705,266	$	3,467,684	$	2,225,959
Loss from operations		-2,362,789		-2,854,836		-6,456,583		-8,245,086
Net loss	$	-5,558,894	$	-2,982,183	$	-10,660,146	$	-7,562,945
The Company is satisfied that no material change in value has occurred in this acquisition since the acquisition date.

ASSET_RETIREMENT_OBLIGATIONS

ASSET RETIREMENT OBLIGATIONS	9 Months Ended
	Sep. 30, 2013
Asset Retirement Obligation Disclosure [Abstract]	'
Asset Retirement Obligation Disclosure [Text Block]	'
	4.     ASSET RETIREMENT OBLIGATIONS
	The Company has a legal liability to demolish most of its tower assets. The asset retirement obligations represent the estimated liability that the Company will incur to retire its tower assets. The following table displays a reconciliation of the beginning and ending balance and shows the significant changes that have occurred during the nine months ending September 30, 2013 and 2012:
		Nine Months Ended September 30,
		2013		2012
	Asset retirement obligations, beginning balance	$	820,594	$	477,932
	Additions due to acquisition or construction of assets		844,397		288,190
	Disposals as a result of sale of assets		-		-11,803
	Accretion expense		57,336		30,342
	Asset retirement obligations, ending balance	$	1,722,327	$	784,661

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Long-term Debt [Text Block]	'
	5.     LONG-TERM DEBT
	The table below summarized our long-term debt that is not associated with related parties as of September 30, 2013 and December 31, 2012:
		30-Sep-13		31-Dec-12
	Credit facility, due September 6, 2017	$	20,000,000	$	10,000,000
	Loan from CRG Finance, due upon demand		-		35,000
	Total third-party debt		20,000,000		10,035,000
	Current portion		-		-35,000
	Unamortized discount on the credit facility		-909,786		-756,806
	Long-term debt, net of current portion and unamortized discounts	$	19,090,214	$	9,243,194
	Credit Facility
	On September 7, 2012, the Company, through its subsidiary CIG Comp Tower, LLC (“Comp Tower”), entered into a new multi-draw term loan credit facility (the “Credit Facility”) with a third-party investment and funds management bank as administrative agent for the lenders and as collateral agent. The Credit Facility may be drawn upon by the Company and is secured and guaranteed by all the assets of the Company’s subsidiary CIG Properties, LLC. Comp Tower is a wholly-owned subsidiary of CIG Properties. The obligations of Comp Tower and CIG Properties are secured by first priority pledges of all of the equity interests of Comp Tower and first priority security interests in all tangible and intangible assets of Comp Tower and CIG Properties.
	On August 2, 2013, the Company borrowed under the Credit Facility an additional $10.0 million. The proceeds were used for the acquisitions discussed under Note 3 of this Report. In connection with this transaction, the Company paid $0.3 million in debt issuance costs. In addition, ENEX Group Management SA (“ENEX”), a related party, received $50,000 in fees associated with the increase in the borrowings and the amount is included under deferred financing costs in the consolidated balance sheet as of September 30, 2013.
	As of September 30, 2013, the Company had an outstanding balance of $20.0 million under the credit facility bearing interest at 8.5% per annum and the associated unamortized balance of the discounts was $0.9 million, the associated unamortized balance of the deferred financing costs was $0.4 million, and the related interest rate effective as of September 30, 2013 was 10.50%. During the nine months ended September 30, 2013, aggregate amortization expense was $103 thousand and $49 thousand, related to the discounts and deferred financing costs, respectively. As of September 30, 2013, the Company has available $5.0 million to draw under the credit facility. Subsequent to the end of the quarter ended September 30, 2013, the Company borrowed $2.5 million under the Credit Facility. As such, $2.5 million remain available as of the date of filing of this report.
	The Credit Facility, which matures on September 6, 2017, does not amortize during its term and the entire outstanding balance including any accrued and unpaid interest is due and payable on the maturity date. The Borrower has the option to designate the reference rate of interest for each specific borrowing under the Credit Facility as amounts are advanced. Borrowings under the Credit Facility can be drawn either as Adjusted Base Advances subject to Adjusted Base Rate interest plus a margin of 6.25%; or as Adjusted Eurodollar Advances subject to Eurodollar Rate interest plus a margin of 7.25%. The Credit Facility obligations of the Borrower include payments of commitment fees of 2%, administrative agent fees, early termination fees and underutilization fees. The interest and commitment fee are paid on a monthly basis.
	The Company has the option to repay all the draws on the Credit Facility together with all accrued and unpaid interest. In addition, the Credit Facility contains yield protection provisions customary for facilities of this type, protecting the lenders in the event of breakage losses or changes in reserve or capital adequacy requirements applicable to the lenders.
	Under the terms of the Credit Facility, the administrative agent has certain rights of first refusal to provide financing on all tower acquisitions proposed by the Company or its subsidiaries. If the administrative agent declines to provide such financing for any reason, the Company or its subsidiaries other than the CIG Properties or its subsidiaries may obtain third party financing to purchase such tower assets.
	The Credit Facility Agreement contains conventional representations and warranties, affirmative covenants, negative covenants, and financial compliance covenants customary for transactions of this type. Events of default include failure to pay interest on any loan under the Credit Facility, any material violation of any representation or warranty under the Credit Agreement, failure to observe or perform certain covenants under the Credit Agreement, a change in control of the Borrower, default under any other material indebtedness of the Borrower, bankruptcy and similar proceedings and failure to pay disbursements from advances issued under the Credit Facility, as well as other customary default provisions. Upon an event of default, the applicable interest rate increases by 2% under the Credit Facility and the lenders have the right to accelerate payments under the Credit Facility, or call all obligations due under certain circumstances.
	Other Third-Party Loans
	During the nine months ended September 30, 2013, the Company paid a loan originally owed to CRG Finance. The loan was unsecured and bore interest of 10% per annum. The amount paid was $42,980 which included accrued interest of $7,980. In addition, during the quarter ended September 30, 2013, the Company paid $35 thousand as payment on outstanding liabilities for advisory fees  in the amount of $155 thousand to CRG Finance and issued  120,000 shares of common stock. The fair value of the common shares issued was $42 thousand resulting in a gain on the extinguishment of liabilities of $78 thousand.

RELATEDPARTY_NOTES_PAYABLE

RELATED-PARTY NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Debt [Text Block]	'
	6.     RELATED-PARTY NOTES PAYABLE
		September 30, 2013		December 31, 2012
	Convertible note payable to ENEX, due upon demand	$	-	$	250,000
	Convertible note payable to ENEX, due upon demand		-		500,000
	Convertible note payable to ENEX, due upon demand		-		50,000
	Note payable to related party investors, due January 31, 2014		214,923		583,104
	Note payable to related party investors, due January 31, 2014		116,258		315,416
	Note payable to related party investors, due January 31, 2014		19,068		51,729
	Total related party notes payable		350,249		1,750,249
	Current portion		-350,249		-1,600,000
	Related party notes payable, net of current portion	$	-	$	150,249
	As of December 31, 2012, there was $800,000 outstanding in convertible notes to ENEX. During the first quarter 2013, a receivable balance that was due from ENEX in the amount of $100,000 was offset against these notes.
	During the nine months ended September 30, 2013, the Company and ENEX executed an amendment of the conversion price of all the outstanding convertible notes from $3.00 per share to $2.00 per share. The Company evaluated the modification of the conversion features and determined that the amendment qualified for extinguishment of debt. In connection with the extinguishment, the Company evaluated the conversion option of the modified notes for derivative treatment under ASC 815-15 and determined the notes and their conversion features did not qualify as derivatives. The Company also evaluated the notes for a beneficial conversion feature under ASC 470-20 and determined a beneficial conversion feature did not exist. As a result of the evaluation, no gain or loss was necessary to be recorded in the nine months ended September 30, 2013. The Company and ENEX agreed to convert the notes and the related accrued and unpaid interest of $0.7 million and $27 thousand, respectively into 363,567 shares of the Company’s common stock based on the amended conversion price. In connection with the transaction, the Company paid $73 thousand in equity issuance costs.
	During the nine months ended September 30, 2013, the Company made payments in the amount of $368,181, $199,158 and $32,661 related to the notes issued to the Company’s related-party investors in connection to the restructuring of its long-term subordinated obligations during 2012. As such, the outstanding balance of these notes was $214,923, $116,258 and $19,068 as of September 30, 2013.

LONGTERM_SUBORDINATED_OBLIGATI

LONG-TERM SUBORDINATED OBLIGATIONS TO RELATED PARTIES	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Long Term Subordinated Obligations To Related Party [Text Block]	'
	7.     LONG-TERM SUBORDINATED OBLIGATIONS TO RELATED PARTIES
	Between November 2009 and February 2010, the Company, through its wholly-owned subsidiary, CIG LLC, entered into six Atypical Silent Partnership Agreements with the following related party limited partnership investors:
	Investor Name
	InfraTrust Fuenf GmbH u. Co. KG (IT5)
	Infrastructure Asset Pool, LLLP (ITAP)
	InfraTrust Zwei GmbH u. Co. KG (IT2)
	InfraTrust Premium Sieben GmbH & Co. KG (ITP7)
	InfraTrust Premium Neun GmbH & Co. KG (ITP9)
	Diana Damme (Damme)
	Pursuant to these agreements, the related party investors made contributions to the Company for acquisition of tower assets which required segregation on the books by investment group. The obligations, net of any distribution received by the investors, were classified as long-term subordinated obligations in the consolidated balance sheets of the Company. On June 30, 2012, the Company restructured five of these agreements and amended the restructuring on December 31, 2012.
	As a result of the restructuring, as amended, the related-party investors received three notes for a total amount of $1.3 million and three preferred Class A Membership Interests: Class A-IT2, Class A-IT5 and Class A-IT9, in CIG, LLC. The Class A Membership Interest for ITAP and Damme have been accounted for under Class A- IT2 and Class A-IT9, respectively. The fair value of the Class A interests is presented under non-controlling interest in the consolidated financial statements of the Company. During August 2013, the Class A interests were modified whereby the conversion rate was reduced from $3.00 per share to $1.00 per share. In connection with the modification, the Company recorded a loss resulting from modification of the non-controlling interest of $2.7 million for the nine months ended September 30, 2013 which represents the incremental increase in the fair value of the modified Class A interests.
	The Atypical Silent Partnership Agreement with ITP7 expires on September 30, 2015. On such date, the investor may elect termination of the arrangement and the Company must then make distributions. Management fees, origination fees and interest charged to ITP7 and third-party consulting and other revenue received by the Company not related to the tower ownership or operations are segregated as Company revenue with minimal or no offset by Company overhead expenses.
		Interests
	Investor Name	Related Party				Company
	InfraTrust Premium Sieben GmbH & Co. KG (ITP7)		70	%			30	%
	Except for the termination date, the Company has sole discretion on whether to pay any proceeds from operations or tower sales to the investor.
	Profits are allocated to the related party investor until they obtain designated rates of return of between 8 – 20%. Once the rates of return are obtained by the related party investors, subsequent profits are allocated based upon ownership. Losses are 100% allocated to the investors until there is a net profit.
	The remaining Atypical Silent Partnership Agreement between the Company and ITP7 was still in effect until June 5, 2013. On June 5, 2013, CIG, LLC notified ITP7 that it was terminating the Partnership pursuant to terms set forth in the ITP7 Partnership Agreement and as permitted by the laws of Germany, which governing law applied to the ITP7 Partnership Agreement. The Company plans to liquidate the assets of the Partnership and disburse the proceeds to ITP7 in accordance with the procedures for winding up and distribution of assets of the Partnership as set forth in the ITP7 Partnership Agreement.
	In connection with the ITP7 Partnership Agreement, a liability in the amount of $0.7 million related to ITP7 exists in the consolidated financial statements of the Company under long-term subordinated obligations.  The liability is the net of all the contributions from the German fund ITP7 less any distributions and losses attributable to operations of one tower, which is the sole asset of the Partnership.
	During the nine months ended September 30, 2013, there were no contributions made by ITP7 and distributions totaled $7,472.
	A summary of the changes in the long-term subordinated obligations to related parties for the nine months ended September 30, 2013 and 2012 is as follows:
			Nine Months Ended September 30,
		2013			2012
	Balance, beginning of period	$	678,612		$	14,570,693
	Distributions		-7,472			-175,600
	Management fees		-6,262			-53,021
	Write-off of issuance costs		28,944			-
	Losses allocated to related party investors		-27,798			-1,671,598
	Restructured into notes payable to related parties		-			-1,300,250
	Restructured into non-controlling interest		-			-10,680,356
	Balance, end of period	$	666,024		$	689,868
	Management fees provided to these related parties are accounted for against the long-term subordinated obligations and totaled $6,262 and $53,021 during the nine months ended September 30, 2013 and 2012, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	8.     RELATED PARTY TRANSACTIONS
	Accounts Receivable from Related Parties
	Accounts receivable due from related party are presented separately from other accounts receivable in the Company’s consolidated balance sheets included in this Report. The below table represents the balances receivable from related parties as of September 30, 2013 and December 31, 2012:
			September 30, 2013		December 31, 2012
	ENEX Group Management SA		$	-	$	100,000
	BAC Infratrust Acht GmbH & Co. KG (IT8)			27,517		209,602
	BAC Communications Infrastructure Group (1)			-		13
	Infratrust Zwei GmbH & Co. KG(1)			-		16,000
	ITAP, LLP(1)			-		91,273
	Structured Life Group LLC(1)			-		9,770
	German Fund Entities (IT5, ITP7, and ITP9) (1)			-		59,940
	Berlin Atlantic Capital US, LLC			-		13,226
	Total		$	27,517	$	499,824
		1 )	The balances outstanding as of December 31, 2012 were written off during the nine months ended September 30, 2013.
	Accounts Payable to Related Parties
	Accounts payable due to related party are presented separately from other accounts payable in the Company’s consolidated balance sheets included in this Report. The below table represents the balances payable to related parties as of September 30, 2013 and December 31, 2012:
			September 30, 2013		December 31, 2012
	BAC Infratrust Sechs GmbH & Co. KG (IT6)		$	40,359	$	52,359
	ENEX Group Management SA			245		-
	Berlin Atlantic Capital US, LLC			21,504		-
	MfAM Mobilfunk Asset Management			-		200,000
	Other Miscellaneous (1)			-		12,000
	Total		$	62,108	$	264,359
		1 )	The balance outstanding as of December 31, 2012 was written off during the nine months ended September 30, 2013.
	Management fees charged to IT8 and IT6 during the three and nine months ended September 30, 2013 totaled $8,000 and $24,000, respectively.
	The Company receives management fees from its investment partners based upon the annual contributions made by each partner and from affiliated companies for managing the telecommunication towers.
	ENEX received a fee of $50,000 in connection with the increase in the borrowing under the credit facility. On August 1, 2013, the Company and ENEX agreed to terminate the corporate development agreement and the corporate consulting agreement. In consideration for the termination of the agreements, the Company paid a fee of $66 thousand.

EQUITY

EQUITY	9 Months Ended
	Sep. 30, 2013
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	9.     EQUITY
	Common and Preferred Stock
	During the nine months ended September 30, 2013, the Company issued an aggregate of 761,125 shares of common stock at a price of $2.00 per share for cash proceeds of $1.4 million, net of equity issuance costs of $0.2 million.
	During the nine months ended September 30, 2013, the Company issued an aggregate of 1,053,777 shares of the Series B Preferred Stock for cash proceeds of $2.7 million, net of equity issuance costs of $0.5 million.
	During the nine months ended September 30, 2013, the Company issued an aggregate of 363,567 shares of common stock to convert $0.7 million of related party notes payable and accrued interest. Also, the Company paid in cash $0.1 million in equity issuance costs in connection with this transaction.
	During the nine months ended September 30, 2013, the Company issued an aggregate of 1,500 shares of common stock as payment of equity issuance costs.
	During the nine months ended September 30, 2013, the Company declared and paid dividends on the Series B Preferred Stock in the amount of approximately $91 thousand which was paid in July 2013.
	During the quarter ended September 30, 2013, the Company paid $35 thousand as payment on outstanding liabilities for advisory fees in the amount of $155 thousand to CRG Finance and issued 120,000 shares of common stock. The fair value of the common shares issued was $42 thousand resulting in a gain on the extinguishment of liabilities of $78 thousand.
	Temporary Equity
	On August 2, 2013, the Company issued 349,707 shares of newly created Series A-1 Non-Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-1 Preferred Stock”) and 29,297,652 shares of newly created Series A-2 Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-2 Preferred Stock”). In connection with this transaction, the Company received $35.0 million in proceeds which were used primarily to fund the acquisitions described in Note 3.
	The Company analyzed the terms of the Series A-1 Preferred Stock under ASC 480 to determine whether it should be accounted for as a liability and determined that it does not qualify as a liability. The Series A-1 Preferred Stock is non-convertible and is redeemable at the holders’ option after five years or earlier upon the occurrence of an event of default. The Company determined, in accordance with ASC 480-S99-3A, the Series A-1 Preferred Stock is required to be presented outside of permanent equity.
	The Company analyzed the terms of the Series A-2 Preferred Stock under ASC 480 to determine whether it should be accounted for as a liability and determined that it does not qualify as a liability. The Series A-2 Preferred Stock is convertible at the holders’ option at any time and is redeemable at the holders’ option after five years or earlier upon the occurrence of a liquidation event. The Company determined, in accordance with ASC 480-S99-3A, the Series A-2 Preferred Stock is required to be presented outside of permanent equity. The Company also analyzed the terms of the conversion feature of the Series A-2 Preferred Stock under ASC 815 and determined that it qualifies as a derivative liability that should be bifurcated and accounted for separately from the Series A-2 Preferred Stock (see Note 10).
	The Company performed a valuation of the Series A-1 Preferred Stock and the Series A-2 Preferred Stock and determined the fair value as of the date of  issuance of the shares was $23.2 million for the Series A-1 Preferred Stock and $11.8 million for the Series A-2 Preferred Stock. In connection with the Series A-1 Preferred Stock and the Series A-2 Preferred Stock, the Company incurred $2.4 million and $1.2 million in transaction costs which were netted against the cash proceeds for the Series A-1 and Series A-2 Preferred Stock, respectively.
	The Company evaluated the redemption values of the Series A-1 Preferred Stock and Series A-2 Preferred Stock and determined that the carrying values of the Series A-1 and Series A-2 should be accreted to their redemption values over the period of five years using the interest method as the Series A-1 Preferred Stock and Series A-2 Preferred Stock will become redeemable at the option of the investors after five years from issuance. As a result, the Company recognized accretion of $0.7 million and $0.3 million, respectively in its consolidated statements of operations for the nine months ended September 30, 2013.
	The table below represents the changes in the carrying value of the Series A-1 Preferred Stock and the Series A-2 Preferred Stock:
			Series A-1			Series A-2
			Preferred Stock			Preferred Stock
	Fair value, net of issuance costs, August 2, 2013		$	20,758,834		$	10,556,672
	Bifurcation of derivative liability			-			-4,554,934
	Accretion of preferred stock redemption			651,591			315,578
	Carrying value, September 30, 2013		$	21,410,425		$	6,317,316
	As part of the consideration of the purchase price of the Liberty acquisition, the Company issued 8,715,000 shares of the Company’s common stock to Liberty’s investors and recorded the common shares at their fair value of $3.0 million. The common shares contain a put option whereby the Company is required to purchase the shares if certain conditions are met as disclosed in the rights agreement entered into with Liberty’s investors on August 1, 2013. As a result, the common shares are classified outside of permanent  equity in accordance with ASC 480-S99-3A.
	Stock-Based Compensation
	Stock-based compensation to employees is measured based on the fair value of the award on the date of the grant, and is recognized as an expense over the employee’s requisite service period in accordance with ASC 718 – “Compensation-Stock Compensation.” Stock based compensation to non-employees is accounted for in accordance with ASC 505-50 - “Equity-Based Payments to Non-Employees.”
	On April 19, 2013, the Company issued a stock option grant to a director to purchase 50,000 shares at an exercise price of $3.9 per share. The grant date fair value of the options was determined to be approximately $16,000 using the Black-Scholes pricing model. Significant assumptions used in the valuation include expected term of 2.0 years, expected volatility of 64%, risk free interest rate of 0.24%, and expected dividend yield of 0%.
	On August 1, 2013, the Company entered into option cancellation agreements with all holders of its outstanding stock options as of August 1, 2013. As such, all outstanding option grants were cancelled on that date. During the period from January 1, 2013 through July 31, 2013, the Company has recorded a stock compensation expense of $0.5 million. On August 2, 2013, the Company reversed an amount of $0.8 million of stock compensation expense related to forfeitures of stock grants. As of September 30, 2013, the Company had no outstanding stock grants.
	A summary of stock option activity for the nine months ended September 30, 2013 is presented below:
		Number of Options			Weighted Average
					Exercise Price
	Outstanding at December 31, 2012		2,506,895		$	3.16
	Granted		50,000			3.9
	Forfeited		-2,556,895			3.18
	Exercised		-			-
	Outstanding at September 30, 2013		-		$	-
	Exercisable at September 30, 2013		-		$	-

DERIVATIVE_LIABILITY

DERIVATIVE LIABILITY	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Derivatives and Fair Value [Text Block]	'
	10.         DERIVATIVE LIABILITY
	As discussed in Note 9, the Company analyzed the embedded conversion feature of the Series A-2 Preferred Stock and determined that it qualified as a derivative liability and is required to be bifurcated and accounted for as such since the host and the embedded instrument are not clearly and closely related. The Company performed a valuation of the conversion feature. In performing the valuation, the Company applied the guidance in ASC 820, “Fair Value Measurements”, to nonfinancial assets and liabilities that are recognized or disclosed at fair value on a nonrecurring basis. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). To measure fair value, the Company incorporates assumptions that market participants would use in pricing the asset or liability, and utilizes market data to the maximum extent possible.
	As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value as follows:
		-	Level 1 – Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access;
		-	Level 2 – Inputs, other than the quoted market prices included in Level 1, which are observable for the asset or liability, either directly or indirectly; and
		-	Level 3 – Unobservable inputs for the asset or liability, which are typically based on an entity’s own assumptions, as there is little, if any, related market data available.
	In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.
	The Company considered the inputs in this valuation to be level 3 in the fair value hierarchy under ASC 820 and used an equity simulation model to determine the value of conversion feature of the Series A-2 Preferred Stock based on the assumptions below:
	Annual volatility rate		80	%
	Risk free rate		0.82	%
	Holding Period		3.42 years
	The below table represents the change in the fair value of the derivative liability during the quarter ended September 30, 2013:
	Fair value of derivative on the date of issuance, August 2, 2013		$	4,554,934
	Gain on change in fair value of derivative			-65,087
	Fair value of derivative, September 30, 2013		$	4,489,847
	The Company recorded a gain of $65 thousand in its consolidated statements of operations for the nine months ended September 30, 2013 under gain on change in fair value of derivative.
	The following table sets forth by level with the fair value hierarchy the Company’s assets and liabilities measured at fair value as of September 30, 2013:
			Level 1		Level 2	Level 3		Total
	Derivative liability		-		-	$	4,489,847	$	4,489,847

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	11.         SUBSEQUENT EVENTS
	During October and November 2013, the Company borrowed an aggregate of $2.5 million under its Credit Facility. The Credit Facility matures on September 6, 2017 and bears a current interest rate of 8.5% per annum.

BASIS_OF_PRESENTATION_AND_SUMM1

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Basis of Presentation
	The accompanying interim consolidated financial statements for the three and nine months ended September 30, 2013 and 2012 are unaudited. Certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for financial information have been omitted pursuant to the rules and regulations of Article 10 of Regulation S-X. In the opinion of management, these consolidated financial statements contain all adjustments, consisting of normal recurring adjustments, necessary to state fairly the financial position, results of operations and cash flows for the periods indicated. The year-end consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of results that may be expected for any other future interim period or for the year ending December 31, 2013. You should read the unaudited consolidated financial statements in conjunction with Item 2. “Management’s Discussion and Analysis of Financial Condition and Results of Operations”, as well as with the Company’s consolidated financial statements and accompanying notes included in the Company’s transition report on Form 10-K for the three months ended December 31, 2012 and the Annual Report on Form 10-K for the year ended September 30, 2012.
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation and Fiscal Year End
	On January 23, 2013, a decision to change our fiscal year end from September 30 to December 31 was approved by the Company’s Board of Directors. As such, the Company and its consolidated entities report on a 12-month accounting year that ends on the last day of December of each year. The consolidated financial statements included elsewhere in this Report include the financial statements of the Company and its wholly-owned and majority-owned subsidiaries for the three and nine months ended September, 2013 and 2012. All intercompany transactions and ownership have been eliminated in consolidation.
Reclassification, Policy [Policy Text Block]	'
	Reclassifications
	Certain prior period amounts have been reclassified to conform to current period presentation.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements
	The Company has reviewed newly issued accounting pronouncements and updates that are effective during the periods reported and in future periods and does not believe that any of those pronouncements will have a material impact on the Company’s financial position, results of operations and cash flows.

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Business Acquisition, Pro Forma Information [Table Text Block]	'
	Unaudited pro forma results of operations data for the three and nine months ended September 30, 2013 and September 30, 2012 are shown below as if the Company and the entities described above had been combined on January 1, 2012. The pro forma results include estimates and assumptions which management believes are reasonable. However, pro forma results do not include any anticipated cost savings or other effects of the planned integration of these entities, and are not necessarily indicative of the results that would have occurred if the business combinations had been in effect on the dates indicated, or which may result in the future.
		Unaudited Pro Forma Results of Operations
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Revenues	$	1,473,343	$	705,266	$	3,467,684	$	2,225,959
	Loss from operations		-2,362,789		-2,854,836		-6,456,583		-8,245,086
	Net loss	$	-5,558,894	$	-2,982,183	$	-10,660,146	$	-7,562,945
Liberty Towers, LLC [Member]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'
	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:
	Acquired assets:
	Prepaid expenses	$	96,870
	Communication towers and work in progress		20,176,787
	Intangible assets		7,732,170
	Goodwill		554,125
	Total assets acquired		28,559,952
	Assumed liabilities:
	Deferred revenue		-78,427
	Asset retirement obligations		-470,817
	Total liabilities assumed		-549,244
	Net assets acquired	$	28,010,708
	Consideration:
	Common stock, 8,715,000 shares	$	3,050,250
	Cash		24,960,458
	Total Consideration	$	28,010,708
Southern Tower Antenna Rental, LLC [Member]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'
	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:
	Acquired assets:
	Communication towers	$	8,936,056
	Intangible assets		4,425,000
	Other current assets		538
	Total assets acquired		13,361,594
	Assumed liabilities:
	Deferred revenue		-48,286
	Accrued liabilities		-26,419
	Asset retirement obligations		-311,056
	Total liabilities assumed		-385,761
	Net assets acquired	$	12,975,833
	Consideration:
	Cash	$	12,975,833
	Total Consideration	$	12,975,833
Towers Of Texas [Member]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'
	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below.
	Acquired assets:
	Current assets
	Prepaid expenses and other current assets	$	38,101
	Total current assets		38,101
	Non-current assets
	Property, equipment and software		4,502,794
	Deferred rent assets		69,635
	Total non-current assets		4,572,429
	Total acquired assets		4,610,530
	Assumed liabilities:
	Current liabilities
	Accrued expenses		-22,823
	Deferred revenue		-22,200
	Total current liabilities		-45,023
	Non-current liabilities
	Deferred rent liabilities		-42,462
	Asset retirement obligations		-111,038
	Total non-current liabilities		-153,500
	Total assumed liabilities		-198,523
	Net assets acquired		4,412,007
	Purchase price		-3,543,078
	Bargain purchase gain	$	868,929

ASSET_RETIREMENT_OBLIGATIONS_T

ASSET RETIREMENT OBLIGATIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Asset Retirement Obligation Disclosure [Abstract]	'
Schedule of Asset Retirement Obligations [Table Text Block]	'
	The following table displays a reconciliation of the beginning and ending balance and shows the significant changes that have occurred during the nine months ending September 30, 2013 and 2012:
		Nine Months Ended September 30,
		2013		2012
	Asset retirement obligations, beginning balance	$	820,594	$	477,932
	Additions due to acquisition or construction of assets		844,397		288,190
	Disposals as a result of sale of assets		-		-11,803
	Accretion expense		57,336		30,342
	Asset retirement obligations, ending balance	$	1,722,327	$	784,661

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments [Table Text Block]	'
	The table below summarized our long-term debt that is not associated with related parties as of September 30, 2013 and December 31, 2012:
		30-Sep-13		31-Dec-12
	Credit facility, due September 6, 2017	$	20,000,000	$	10,000,000
	Loan from CRG Finance, due upon demand		-		35,000
	Total third-party debt		20,000,000		10,035,000
	Current portion		-		-35,000
	Unamortized discount on the credit facility		-909,786		-756,806
	Long-term debt, net of current portion and unamortized discounts	$	19,090,214	$	9,243,194

RELATEDPARTY_NOTES_PAYABLE_Tab

RELATED-PARTY NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions [Table Text Block]	'
		September 30, 2013		December 31, 2012
	Convertible note payable to ENEX, due upon demand	$	-	$	250,000
	Convertible note payable to ENEX, due upon demand		-		500,000
	Convertible note payable to ENEX, due upon demand		-		50,000
	Note payable to related party investors, due January 31, 2014		214,923		583,104
	Note payable to related party investors, due January 31, 2014		116,258		315,416
	Note payable to related party investors, due January 31, 2014		19,068		51,729
	Total related party notes payable		350,249		1,750,249
	Current portion		-350,249		-1,600,000
	Related party notes payable, net of current portion	$	-	$	150,249

LONGTERM_SUBORDINATED_OBLIGATI1

LONG-TERM SUBORDINATED OBLIGATIONS TO RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule Of Net Profit and Liquidation Interest From Investors [Table Text Block]	'
	Management fees, origination fees and interest charged to ITP7 and third-party consulting and other revenue received by the Company not related to the tower ownership or operations are segregated as Company revenue with minimal or no offset by Company overhead expenses.
		Interests
	Investor Name	Related Party				Company
	InfraTrust Premium Sieben GmbH & Co. KG (ITP7)		70	%			30	%
Schedule of Subordinated Borrowing [Table Text Block]	'
	A summary of the changes in the long-term subordinated obligations to related parties for the nine months ended September 30, 2013 and 2012 is as follows:
			Nine Months Ended September 30,
		2013			2012
	Balance, beginning of period	$	678,612		$	14,570,693
	Distributions		-7,472			-175,600
	Management fees		-6,262			-53,021
	Write-off of issuance costs		28,944			-
	Losses allocated to related party investors		-27,798			-1,671,598
	Restructured into notes payable to related parties		-			-1,300,250
	Restructured into non-controlling interest		-			-10,680,356
	Balance, end of period	$	666,024		$	689,868

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Schedule Of Accounts Receivable Related Party [Table Text Block]	'
	The below table represents the balances receivable from related parties as of September 30, 2013 and December 31, 2012:
			September 30, 2013		December 31, 2012
	ENEX Group Management SA		$	-	$	100,000
	BAC Infratrust Acht GmbH & Co. KG (IT8)			27,517		209,602
	BAC Communications Infrastructure Group (1)			-		13
	Infratrust Zwei GmbH & Co. KG(1)			-		16,000
	ITAP, LLP(1)			-		91,273
	Structured Life Group LLC(1)			-		9,770
	German Fund Entities (IT5, ITP7, and ITP9) (1)			-		59,940
	Berlin Atlantic Capital US, LLC			-		13,226
	Total		$	27,517	$	499,824
		1 )	The balances outstanding as of December 31, 2012 were written off during the nine months ended September 30, 2013.
Schedule Of Accounts Payable Related Party [Table Text Block]	'
	The below table represents the balances payable to related parties as of September 30, 2013 and December 31, 2012:
			September 30, 2013		December 31, 2012
	BAC Infratrust Sechs GmbH & Co. KG (IT6)		$	40,359	$	52,359
	ENEX Group Management SA			245		-
	Berlin Atlantic Capital US, LLC			21,504		-
	MfAM Mobilfunk Asset Management			-		200,000
	Other Miscellaneous (1)			-		12,000
	Total		$	62,108	$	264,359
		1 )	The balance outstanding as of December 31, 2012 was written off during the nine months ended September 30, 2013.

EQUITY_Tables

EQUITY (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]	'
Schedule Of Changes In Carrying Value Of Preferred Stock [Table Text Block]	'
	The table below represents the changes in the carrying value of the Series A-1 Preferred Stock and the Series A-2 Preferred Stock:
			Series A-1			Series A-2
			Preferred Stock			Preferred Stock
	Fair value, net of issuance costs, August 2, 2013		$	20,758,834		$	10,556,672
	Bifurcation of derivative liability			-			-4,554,934
	Accretion of preferred stock redemption			651,591			315,578
	Carrying value, September 30, 2013		$	21,410,425		$	6,317,316
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
	A summary of stock option activity for the nine months ended September 30, 2013 is presented below:
		Number of Options			Weighted Average
					Exercise Price
	Outstanding at December 31, 2012		2,506,895		$	3.16
	Granted		50,000			3.9
	Forfeited		-2,556,895			3.18
	Exercised		-			-
	Outstanding at September 30, 2013		-		$	-
	Exercisable at September 30, 2013		-		$	-

DERIVATIVE_LIABILITY_Tables

DERIVATIVE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	'
	The Company considered the inputs in this valuation to be level 3 in the fair value hierarchy under ASC 820 and used an equity simulation model to determine the value of conversion feature of the Series A-2 Preferred Stock based on the assumptions below:
	Annual volatility rate	80	%
	Risk free rate	0.82	%
	Holding Period	3.42 years
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	'
	The below table represents the change in the fair value of the derivative liability during the quarter ended September 30, 2013:
	Fair value of derivative on the date of issuance, August 2, 2013	$	4,554,934
	Gain on change in fair value of derivative		-65,087
	Fair value of derivative, September 30, 2013	$	4,489,847
Schedule of Fair Value Hierarchy and Liabilities [Table Text Block]	'
	The following table sets forth by level with the fair value hierarchy the Company’s assets and liabilities measured at fair value as of September 30, 2013:
		Level 1		Level 2	Level 3		Total
	Derivative liability	-		-	$	4,489,847	$	4,489,847

DESCRIPTION_OF_BUSINESS_Detail

DESCRIPTION OF BUSINESS (Details Textual) (USD $)	1 Months Ended	9 Months Ended		1 Months Ended	9 Months Ended
	Aug. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Aug. 31, 2013	Sep. 30, 2013	Sep. 30, 2013	Aug. 02, 2013	Aug. 02, 2013	Aug. 02, 2013
				Southern Tower Antenna Rental, LLC [Member]	Southern Tower Antenna Rental, LLC [Member]	Liberty Towers, LLC [Member]	Liberty Towers, LLC [Member]	Series A-1 Non-Convertible Redeemable Preferred Stock [Member]	Series A-2 Convertible Redeemable Preferred Stock [Member]
Payments to Acquire Businesses, Gross	'	$37,936,291	$3,543,078	$12,500,000	$12,975,833	$24,960,458	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	'	'	'	'	'	'	8,715,000	'	'
Proceeds from Issuance of Redeemable Preferred Stock	$35,000,000	$31,315,506	$0	'	'	'	'	'	'
Temporary Equity, Shares Issued	'	8,715,000	'	'	'	'	'	349,707	29,297,652
Temporary Equity, Par or Stated Value Per Share	'	'	'	'	'	'	'	$0.00	$0.00

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)	3 Months Ended		9 Months Ended			1 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Aug. 31, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
						Southern Tower Antenna Rental, LLC [Member]	Southern Tower Antenna Rental, LLC [Member]	Liberty Towers, LLC [Member]	Towers Of Texas [Member]
Acquired assets	'	'	'	'	'	'	'	'	'
Prepaid expenses and other current assets	'	'	'	'	'	'	'	$96,870	$38,101
Communicationtowers	'	'	'	'	'	'	8,936,056	20,176,787	'
Intangibleassets	'	'	'	'	'	'	4,425,000	7,732,170	'
Other current assets	'	'	'	'	'	'	538	'	'
Total current assets	'	'	'	'	'	'	'	'	38,101
Non-current assets	'	'	'	'	'	'	'	'	'
Property, equipment and software	'	'	'	'	'	'	'	'	4,502,794
Deferred rent assets	'	'	'	'	'	'	'	'	69,635
Goodwill	554,125	'	554,125	'	0	'	'	554,125	'
Total non-current assets	'	'	'	'	'	'	'	'	4,572,429
Total acquired assets	'	'	'	'	'	'	13,361,594	28,559,952	4,610,530
Assumed liabilities:	'	'	'	'	'	'	'	'	'
Accrued expenses	'	'	'	'	'	'	-26,419	'	-22,823
Deferredrevenue	'	'	'	'	'	'	-48,286	-78,427	-22,200
Asset retirement obligations	'	'	'	'	'	'	-311,056	-470,817	'
Total current liabilities	'	'	'	'	'	'	'	'	-45,023
Non-current liabilities	'	'	'	'	'	'	'	'	'
Deferred rent liabilities	'	'	'	'	'	'	'	'	-42,462
Total non-current liabilities	'	'	'	'	'	'	'	'	-153,500
Total assumed liabilities	'	'	'	'	'	'	-385,761	-549,244	-198,523
Netassetsacquired	'	'	'	'	'	'	12,975,833	28,010,708	4,412,007
Consideration:	'	'	'	'	'	'	'	'	'
Commonstock, 8,715,000shares	'	'	3,050,250	0	'	'	'	3,050,250	'
Cash	'	'	37,936,291	3,543,078	'	12,500,000	12,975,833	24,960,458	'
Purchase price	'	'	'	'	'	'	12,975,833	28,010,708	-3,543,078
Bargain purchase gain	$0	$868,929	$0	$868,929	'	'	'	'	$868,929

ACQUISITIONS_Details_1

ACQUISITIONS (Details 1) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues	$1,473,343	$705,266	$3,467,684	$2,225,959
Loss from operations	-2,362,789	-2,854,836	-6,456,583	-8,245,086
Net loss	($5,558,894)	($2,982,183)	($10,660,146)	($7,562,945)

ACQUISITIONS_Details_Textual

ACQUISITIONS (Details Textual) (USD $)	1 Months Ended						9 Months Ended
In Millions, except Share data, unless otherwise specified	Aug. 31, 2013	Sep. 30, 2013	Aug. 02, 2013	Sep. 07, 2012	Sep. 30, 2013	Jun. 24, 2013	Sep. 30, 2013	Aug. 02, 2013
					PTA FLA Inc [Member]	PTA FLA Inc [Member]	Liberty Towers, LLC [Member]	Southern Tower Antenna Rental, LLC [Member]
Business Combination Cost Of Acquired Entity Purchase Price	'	'	'	$3.50	'	'	'	'
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	'	0.5	25	'	'	1.6	'	12.5
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Costs	'	'	'	'	$0.10	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	8,715,000	'	'	'	'	'	8,715,000	'

ASSET_RETIREMENT_OBLIGATIONS_D

ASSET RETIREMENT OBLIGATIONS (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Asset retirement obligations, beginning balance	$820,594	$477,932
Additions due to acquisition or construction of assets	844,397	288,190
Disposals as a result of sale of assets	0	-11,803
Accretion expense	57,336	30,342
Asset retirement obligations, ending balance	$1,722,327	$784,661

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Total third-party debt	$20,000,000	$10,035,000
Current portion	0	35,000
Unamortized discount on the credit facility	-909,786	-756,806
Long-term debt, net of current portion and unamortized discounts	19,090,214	9,243,194
Credit Facility, Due September 6 2017 [Member]	'	'
Total third-party debt	20,000,000	10,000,000
Loan From Crg Finance, Due Upon Demand [Member]	'	'
Current portion	$0	($35,000)

LONGTERM_DEBT_Details_Textual

LONG-TERM DEBT (Details Textual) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

Aug. 31, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Aug. 02, 2013

Dec. 31, 2012

Sep. 30, 2013

Oct. 31, 2013

Nov. 02, 2013

Sep. 30, 2013

Sep. 30, 2013

Common Stock [Member]

Subsequent Event [Member]

Subsequent Event [Member]

ENEX Group Management SA [Member]

Loan From Crg Finance, Due Upon Demand [Member]

Debt Instrument, Debt Default, Interest Rate

'

'

'

2.00%

'

'

'

'

'

'

'

'

Debt Instrument, Description

'

'

'

'Borrowings under the Credit Facility can be drawn either as Adjusted Base Advances subject to Adjusted Base Rate interest plus a margin of 6.25%; or as Adjusted Eurodollar Advances subject to Eurodollar Rate interest plus a margin of 7.25%. The Credit Facility obligations of the Borrower include payments of commitment fees of 2%, administrative agent fees, early termination fees and underutilization fees.

'

'

'

'

'

'

'

'

Line of Credit Facility, Amount Outstanding

'

$20,000,000

'

$20,000,000

'

$10,000,000

'

'

$2,500,000

$2,500,000

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

8.50%

'

8.50%

'

'

'

'

'

'

'

'

Unamortized discount on the credit facility

'

-909,786

'

-909,786

'

'

-756,806

'

'

'

'

'

Unamortized Debt Issuance Expense

'

400,000

'

400,000

'

'

'

'

'

'

'

'

Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate

'

10.50%

'

10.50%

'

'

'

'

'

'

'

'

Line of Credit Facility, Remaining Borrowing Capacity

'

5,000,000

'

5,000,000

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate at Period End

'

'

'

'

'

'

'

'

'

'

'

10.00%

Amortization of Financing Costs

'

'

'

49,000

'

'

'

'

'

'

'

'

Repayments of Lines of Credit

'

'

'

'

'

'

'

'

'

'

'

42,980

Line of Credit Facility, Periodic Payment, Interest

'

'

'

'

'

'

'

'

'

'

'

7,980

Payments of Debt Issuance Costs

300,000

'

'

52,512

196,500

'

'

'

'

'

'

'

Extinguishment of Debt, Amount

'

155,000

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period Shares, Settlement Of Debt

'

120,000

'

'

'

'

'

'

'

'

'

'

Payment Made For Settlement Of Debt

'

35,000

'

'

'

'

'

'

'

'

'

'

Amortization of Debt Discount (Premium)

'

'

'

103,000

'

'

'

'

'

'

'

'

Deferred Finance Costs, Net

'

381,591

'

381,591

'

'

378,242

'

'

'

50,000

'

Line of Credit Facility, Expiration Date

'

'

'

'

'

'

'

'

6-Sep-17

'

'

'

Fair Value Of Stock Issued

'

'

'

'

'

'

'

42,000

'

'

'

'

Gains (Losses) on Extinguishment of Debt, Total

'

$78,000

$0

$78,000

$0

'

'

'

'

'

'

'

RELATEDPARTY_NOTES_PAYABLE_Det

RELATED-PARTY NOTES PAYABLE (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Total related party notes payable	$350,249	$1,750,249
Current portion	-350,249	-1,600,000
Related party notes payable, net of current portion	0	150,249
Convertible Note Payable, Due Upon Demand One [Member]	'	'
Total related party notes payable	0	250,000
Convertible Note Payable, Due Upon Demand Two [Member]	'	'
Total related party notes payable	0	500,000
Convertible Note Payable, Due Upon Demand Three [Member]	'	'
Total related party notes payable	0	50,000
Investors, Due January 31, 2014 One [Member]	'	'
Total related party notes payable	214,923	583,104
Investors, Due January 31, 2014 Two [Member]	'	'
Total related party notes payable	116,258	315,416
Investors, Due January 31, 2014 Three [Member]	'	'
Total related party notes payable	$19,068	$51,729

RELATEDPARTY_NOTES_PAYABLE_Det1

RELATED-PARTY NOTES PAYABLE (Details Textual) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Notes Payable, Related Parties	$350,249	'	$1,750,249
Notes Payable, Related Parties, Current	350,249	'	800,000
Noncash Payment On Related Party Notes Payable	100,000	0	'
Number Of Convertible Debt Interest Converted To Stock	363,567	'	'
Unpaid Interest On Convertible Debt	29,000	'	'
Payments of Stock Issuance Costs	73,478	127,500	'
Convertible Debt	700,000	'	'
Convertible Notes Payable [Member]	'	'	'
Notes Payable, Related Parties	'	'	800,000
Maximum [Member]	'	'	'
Debt Instrument, Convertible, Conversion Price	$3	'	'
Minimum [Member]	'	'	'
Debt Instrument, Convertible, Conversion Price	$2	'	'
Enex Group Management [Member]	'	'	'
Payments of Stock Issuance Costs	73,000	'	'
First Term Payment [Member]	'	'	'
Notes Payable, Related Parties, Current	214,923	'	'
Payments On Related Party Notes Payable	368,181	'	'
Second Term Payment [Member]	'	'	'
Notes Payable, Related Parties, Current	116,258	'	'
Payments On Related Party Notes Payable	199,158	'	'
Third Term Payment [Member]	'	'	'
Notes Payable, Related Parties, Current	19,068	'	'
Payments On Related Party Notes Payable	32,661	'	'
Convertible Note Payable, Due Upon Demand Two [Member]	'	'	'
Notes Payable, Related Parties	$0	'	$500,000

LONGTERM_SUBORDINATED_OBLIGATI2

LONG-TERM SUBORDINATED OBLIGATIONS TO RELATED PARTIES (Details) (InfraTrust Premium Sieben GmbH & Co KG [Member])	Sep. 30, 2013
Related Party [Member]	'
Ownership Interest	70.00%
Parent [Member]	'
Ownership Interest	30.00%

LONGTERM_SUBORDINATED_OBLIGATI3

LONG-TERM SUBORDINATED OBLIGATIONS TO RELATED PARTIES (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Balance, beginning of period	$678,612	$14,570,693
Distributions	-7,472	-175,600
Management fees	-6,262	-53,021
Write-off of issuance costs	28,944	0
Losses allocated to related party investors	-27,798	-1,671,598
Restructured into notes payable to related parties	0	1,300,250
Restructured into non-controlling interest	0	10,680,356
Balance, end of period	$666,024	$689,868

LONGTERM_SUBORDINATED_OBLIGATI4

LONG-TERM SUBORDINATED OBLIGATIONS TO RELATED PARTIES (Details Textual) (USD $)	1 Months Ended	9 Months Ended
	Aug. 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Net Losses Allocated To Investors Until Profitable	'	100.00%	'	'
Related Party Transaction, Amounts of Transaction	'	$7,472	'	'
Management fees	'	-6,262	-53,021	'
Long Term Subordinated Obligations To Related Parties	'	666,024	'	678,612
Notes Issued	1,300,000	'	'	'
Noncontrolling Interest, Period Increase (Decrease)	'	2,700,000	'	'
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	'	2.00%	'	'
Conversion Rate Decrease	'	$1	'	'
Conversion Rate	'	$3	'	'
Prime Rate [Member]	'	'	'	'
Debt Instrument, Basis Spread on Variable Rate	'	6.25%	'	'
Eurodollar [Member]	'	'	'	'
Debt Instrument, Basis Spread on Variable Rate	'	7.25%	'	'
ITP7 Partnership Agreement [Member]	'	'	'	'
Long Term Subordinated Obligations To Related Parties	'	$700,000	'	'
Minimum [Member]	'	'	'	'
Rate Of Return	'	8.00%	'	'
Maximum [Member]	'	'	'	'
Rate Of Return	'	20.00%	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	Sep. 30, 2013		Dec. 31, 2012
Accounts receivable due from related parties	$27,517		$499,824
ENEX Group Management SA [Member]	'		'
Accounts receivable due from related parties	0		100,000
BAC Infratrust Acht GmbH & Co. KG IT8 [Member]	'		'
Accounts receivable due from related parties	27,517		209,602
BAC Communications Infrastructure Group [Member]	'		'
Accounts receivable due from related parties	0	[1]	13	[1]
Infratrust Zwei GmbH & Co. KG [Member]	'		'
Accounts receivable due from related parties	0	[1]	16,000	[1]
ITAP, LLP [Member]	'		'
Accounts receivable due from related parties	0	[1]	91,273	[1]
Structured Life Group LLC [Member]	'		'
Accounts receivable due from related parties	0	[1]	9,770	[1]
German Fund Entities IT5, ITP7, and ITP9 [Member]	'		'
Accounts receivable due from related parties	0	[1]	59,940	[1]
Berlin Atlantic Capital US, LLC [Member]	'		'
Accounts receivable due from related parties	$0		$13,226
[1]	The balance outstanding as of December 31, 2012 was written off during the nine months ended September 30, 2013.

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details 1) (USD $)	Sep. 30, 2013		Dec. 31, 2012
Accounts payable due to related parties	$62,108		$264,359
BAC Infratrust Sechs GmbH & Co. KG IT6 [Member]	'		'
Accounts payable due to related parties	40,359		52,359
ENEX Group Management SA [Member]	'		'
Accounts payable due to related parties	245		0
Berlin Atlantic Capital US, LLC [Member]	'		'
Accounts payable due to related parties	21,504		0
Mfam Mobilfunk Asset Management [Member]	'		'
Accounts payable due to related parties	0		200,000
Other Miscellaneous [Member]	'		'
Accounts payable due to related parties	$0	[1]	$12,000	[1]
[1]	The balance outstanding as of December 31, 2012 was written off during the nine months ended September 30, 2013.

RELATED_PARTY_TRANSACTIONS_Det2

RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	9 Months Ended		1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Aug. 31, 2013	Sep. 30, 2013	Sep. 30, 2013
			ENEX Group Management SA [Member]	BAC Infratrust Acht Gmbh Co.Kg (It8) [Member]	BAC Infratrust Acht Gmbh Co Kg IT6 [Member]
Proceeds from Fees Received	'	'	'	$8,000	$24,000
Line of Credit Facility, Commitment Fee Amount	'	'	50,000	'	'
Payments for Fees	'	'	66,000	'	'
Payments of Stock Issuance Costs	$73,478	$127,500	'	'	'

EQUITY_Details

EQUITY (Details) (USD $)	3 Months Ended	9 Months Ended	2 Months Ended	9 Months Ended	2 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
			Series A-1 Preferred Stock [Member]	Series A-1 Preferred Stock [Member]	Series A-2 Preferred Stock [Member]	Series A-2 Preferred Stock [Member]
Fair value, net of issuance costs, August 2, 2013	'	'	$20,758,834	$20,758,834	$10,556,672	$10,556,672
Bifurcation of derivative liability	'	'	0	0	-4,554,934	-4,554,934
Accretion of preferred stock redemption	600,000	300,000	651,591	700,000	315,578	300,000
Carrying value, September 30, 2013	'	'	$21,410,425	$21,410,425	$6,317,316	$6,317,316

EQUITY_Details1

EQUITY (Details1) (USD $)	9 Months Ended
	Sep. 30, 2013
Number of Options, Outstanding	2,506,895
Number of Options, Granted	50,000
Number of Options, Forfeited	-2,556,895
Number of Options, Exercised	0
Number of Options, Outstanding	0
Number of Options, Exercisable	0
Weighted Average Exercise Price, Outstanding	$3.16
Weighted Average Exercise Price, Granted	$3.90
Weighted Average Exercise Price, Forfeited	$3.18
Weighted Average Exercise Price, Exercised	$0
Weighted Average Exercise Price, Outstanding	$0
Weighted Average Exercise Price, Exercisable	$0

EQUITY_Details_Textual

EQUITY (Details Textual) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

2 Months Ended

9 Months Ended

2 Months Ended

9 Months Ended

Aug. 31, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jul. 31, 2013

Sep. 30, 2013

Aug. 02, 2013

Sep. 30, 2013

Aug. 02, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Aug. 02, 2013

Aug. 02, 2013

Liberty Towers, LLC [Member]

Director [Member]

Common Stock [Member]

Series B Convertible Redeemable Preferred Stock [Member]

Series B Preferred Stock [Member]

Series A-1 Non-Convertible Preferred Stock [Member]

Series A-1 Non-Convertible Preferred Stock [Member]

Series A-2 Convertible Preferred Stock [Member]

Series A-2 Convertible Preferred Stock [Member]

Series A-1 Preferred Stock [Member]

Series A-1 Preferred Stock [Member]

Series A-2 Preferred Stock [Member]

Series A-2 Preferred Stock [Member]

Series A-1 Non-Convertible Redeemable Preferred Stock [Member]

Series A-2 Convertible Redeemable Preferred Stock [Member]

Common stock issued for cash (in shares)

'

'

'

761,125

'

'

'

761,125

'

'

'

'

'

'

'

'

'

'

'

'

Share Price

'

$2

'

$2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock issued for cash

$35,000,000

'

'

$1,352,910

'

'

'

$8

'

'

'

'

'

'

'

'

'

'

'

'

Preferred stock issued for cash (in shares)

'

'

'

'

'

'

'

0

1,053,777

'

'

'

'

'

'

'

'

'

'

'

Preferred stock issued for cash (in Value)

'

'

'

2,686,946

'

'

'

0

2,700,000

'

'

'

'

'

'

'

'

'

'

'

Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Grants In Period, Gross

'

'

'

50,000

'

'

50,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-Based Compensation Arrangements By Share-Based Payment Award, Options, Grants In Period, Weighted Average Exercise Price

'

'

'

$3.90

'

'

$3.90

'

'

'

'

'

'

'

'

'

'

'

'

'

Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value

'

'

'

16,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issuance Costs

'

'

'

100,000

'

'

'

'

500,000

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

64.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

'

'

'

0.24%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

0.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Dividends, Preferred Stock, Stock

'

'

'

-90,893

0

'

'

0

'

91,000

'

'

'

'

'

'

'

'

'

'

Stock Issued For Payment Of Issuance Cost

'

'

'

'

'

'

'

1,500

'

'

'

'

'

'

'

'

'

'

'

'

Number Of Convertible Debt Interest Converted To Stock

'

'

'

363,567

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued Interest On Convertible Debt

'

'

'

700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Temporary Equity, Shares Issued

'

8,715,000

'

8,715,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

349,707

29,297,652

Temporary Equity Carrying Amount Attribute To Parent, Par Value

'

'

'

'

'

'

'

'

'

'

'

$0.00

'

$0.00

'

'

'

'

'

'

Temporary Equity Shares Issued, Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

23,200,000

'

'

'

11,800,000

11,800,000

'

'

Temporary Equity Shares Issued, Transaction Costs

'

'

'

'

'

'

'

'

'

'

2,400,000

'

1,200,000

'

'

'

'

'

'

'

Adjustments To Additional Paid In Capital Reversal Of Share based Compensation

'

800,000

'

-777,373

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

8,715,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period Shares, Settlement Of Debt

'

120,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Extinguishment of Debt, Amount

'

155,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payment Made For Settlement Of Debt

'

35,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accretion Expense

'

600,000

'

300,000

'

'

'

'

'

'

'

'

'

'

651,591

700,000

315,578

300,000

'

'

Fair Value Of Stock Issued

'

'

'

'

'

'

'

42,000

'

'

'

'

'

'

20,758,834

20,758,834

10,556,672

10,556,672

'

'

Gains (Losses) on Extinguishment of Debt, Total

'

78,000

0

78,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock issued as consideration

'

'

'

-3,050,250

0

3,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payments of Stock Issuance Costs

'

'

'

$73,478

$127,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

DERIVATIVE_LIABILITY_Details

DERIVATIVE LIABILITY (Details) (Series A-2 Preferred Stock [Member])	9 Months Ended
	Sep. 30, 2013
Series A-2 Preferred Stock [Member]	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'
Annual volatility rate	80.00%
Risk free rate	0.82%
Holding Period	'3 years 5 months 1 day

DERIVATIVE_LIABILITY_Details_1

DERIVATIVE LIABILITY (Details 1) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Aug. 02, 2013
Fair value of derivative on the date of issuance, August 2, 2013	'	'	$0	'	$4,554,934
Gain on change in fair value of derivative	65,087	0	65,087	0	'
Fair value of derivative, September 30, 2013	$4,489,847	'	$4,489,847	'	$4,554,934

DERIVATIVE_LIABILITY_Details_2

DERIVATIVE LIABILITY (Details 2) (USD $)	Sep. 30, 2013	Aug. 02, 2013	Dec. 31, 2012
Derivative liability	$4,489,847	$4,554,934	$0
Fair Value, Inputs, Level 1 [Member]	'	'	'
Derivative liability	0	'	'
Fair Value, Inputs, Level 2 [Member]	'	'	'
Derivative liability	0	'	'
Fair Value, Inputs, Level 3 [Member]	'	'	'
Derivative liability	$4,489,847	'	'

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual) (USD $)	Sep. 30, 2013	Aug. 02, 2013	Oct. 31, 2013	Nov. 02, 2013
In Millions, unless otherwise specified			Subsequent Event [Member]	Subsequent Event [Member]
Line Of Credit Facility, Amount Outstanding	$20	$10	$2.50	$2.50
Line of Credit Facility, Interest Rate During Period	'	'	8.50%	'
Line of Credit Facility, Expiration Date	'	'	6-Sep-17	'