Aemetis (AMTX) 10-K 11 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 28, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'AEMETIS, INC.	'	'
Entity Central Index Key	'0000738214	'	'
Document Type	'10-K	'	'
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	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$48,229,079
Entity Common Stock, Shares Outstanding	'	200,057,246	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$4,925,820	$290,603
Accounts receivable	2,764,646	1,360,606
Inventories	4,097,544	4,555,780
Prepaid expenses	583,891	264,243
Other current assets	335,007	374,217
Total current assets	12,706,908	6,845,449
Property, plant, and equipment, net	78,928,129	83,893,472
Goodwil	967,994	967,994
Intangible assets, net of accumulated amortization of $184,150 and none, as of 2013 and 2012, respectively	1,615,850	1,800,000
Other assets	2,923,011	3,365,244
Total assets	97,141,892	96,872,159
Current liabilities:	'	'
Accounts payable	9,365,585	15,070,106
Current portion of long term secured notes, net of discounts	4,400,000	26,278,535
Current portion of subordinated notes, net of discounts	5,317,252	329,013
Secured notes, net of discounts	5,857,104	5,756,752
Working capital loans and short-term notes	2,391,332	2,159,291
Mandatorily redeemable Series B convertible preferred stock	2,539,528	2,437,649
Other current liabilities	6,245,745	5,803,857
Total current liabilities	36,116,546	57,835,203
Long term liabilities	'	'
Secured notes, net of discounts	67,886,388	25,954,536
Related party line of credit	0	1,540,074
Subordinated notes, net of discounts	0	3,009,101
Seller note payable	4,869,244	4,011,430
EB-5 notes payable	1,036,863	1,006,863
Total long term liabilities	73,792,495	35,522,004
Stockholders' equity/(deficit)	'	'
Series B convertible preferred stock, $0.001 par value; 7,235,565 authorized; 2,401,061 and 3,097,725 shares issued and outstanding, respectively (aggregate liquidation preference of $7,203,183 and $9,293,175, respectively)	2,401	3,098
Common stock, $0.001 par value; 400,000,000 authorized; 199,736,862 and 180,281,094 shares issued and outstanding, respectively	199,737	180,281
Additional paid-in capital	84,192,552	75,457,760
Accumulated deficit	-94,245,503	-69,808,294
Accumulated other comprehensive loss	-2,916,336	-2,317,893
Total stockholders' equity (deficit)	-12,767,149	3,514,952
Total liabilities and stockholders' equity/(deficit)	$97,141,892	$96,872,159

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Intangible assets, net of accumulated amortization	$184,150	$0
Series B Preferred stock, par value	$0.00	$0.00
Series B Preferred stock, authorized	7,235,565	7,235,565
Series B Preferred stock, shares issued	2,401,061	3,097,725
Series B Preferred stock, shares outstanding	2,401,061	3,097,725
Aggregate Liquidation Preference	$7,203,183	$9,293,175
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	199,736,862	180,281,094
Common stock, shares outstanding	199,736,862	180,281,094

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Revenues	$177,513,972	$189,048,226
Cost of goods sold	159,220,212	197,975,173
Gross profit/(loss)	18,293,760	-8,926,947
Research and development expenses	538,922	620,368
Selling, general and administrative expenses	15,275,108	11,613,357
Operating income/(loss)	2,479,730	-21,160,672
Other income/(expense)	'	'
Interest rate expense	-11,807,144	-10,110,748
Amortization of debt issuance cost	-12,468,384	-7,547,167
Loss on debt extinguishment	-3,708,537	-9,068,868
Interest income	10,044	4,976
Gain on bargain purchase	0	42,335,876
Gain on sale of assets	328,755	350,356
Other income/(expense)	734,092	-167,275
Loss before income taxes	-24,431,444	-5,363,522
Income tax (expense)/benefit	-5,765	1,081,257
Net loss	-24,437,209	-4,282,265
Other comprehensive loss	'	'
Foreign currency translation adjustment	-598,443	-74,531
Comprehensive loss	($25,035,652)	($4,356,796)
Net loss per common share	'	'
Basic and diluted	($0.13)	($0.03)
Weighted average shares outstanding	'	'
Basic and diluted	191,008,919	151,023,977

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating activities:	'	'
Net income/ (loss)	($24,437,209)	($4,282,265)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Share-based compensation	1,760,072	686,059
Depreciation	4,636,161	3,041,783
Inventory provision	0	104,895
Amortization Expense	12,468,384	7,543,583
Intangibles and other amortization expense	253,600	0
Change in fair value of warrant liability	-197,127	97,022
Loss on extinguishment of debt	3,708,537	9,068,868
Gain on sale of assets	-328,755	-350,356
Gain on acquisition bargain purchase	0	-42,335,876
Deferred tax liability/(asset)	0	-1,085,257
Changes in assets and liabilities:	'	'
Accounts receivable	-1,486,830	3,113,643
Inventory	210,837	-740,242
Prepaid expenses	13,535	148,166
Other current assets and other assets	-693,472	475,965
Accounts payable	-5,411,595	799,620
Accrued interest expense and fees, net of payments	7,007,176	4,007,260
Other liabilities	813,561	2,775,405
Net cash used in operating activities	-1,683,125	-16,931,727
Investing activities:	'	'
Capital expenditures	-1,275,855	-1,368,395
Proceeds from the sale of assets	1,499,852	1,404,166
Acquisition of Cilion	0	-16,500,000
Net cash provided/(used in) investing activities	223,997	-16,464,229
Financing activities:	'	'
Proceeds from borrowing under secured debt facilities	4,800,000	39,840,000
Repayments of borrowing under secured debt facilities	-400,000	-9,962,259
Proceeds from borrowings under unsecured and subdebt term notes and working capital lines of credit	5,740,856	7,325,325
Repayments of borrowings under unsecured and subdebt notes and working capital facility	-4,973,675	-3,868,050
Issuance of Common stock through Equity offering and Warrant exercises	1,082,735	1,433
Net cash provided by financing activities	6,249,916	33,336,449
Effect of exchange rate changes on cash and cash equivalents	-155,571	100,644
Net cash and cash equivalents increase for period	4,635,217	41,137
Cash and cash equivalents at beginning of period	290,603	249,466
Cash and cash equivalents at end of period	4,925,820	290,603
Supplemental disclosures of cash flow information, cash paid:	'	'
Interest payments	4,522,097	2,084,751
Income taxes expense	-5,765	4,000
Supplemental disclosures of cash flow information, non-cash transactions:	'	'
Issuance of warrants to subordinated debt holders	1,127,120	0
Payment of principal, fees and interest by issuance of stock	3,616,284	11,885,579
Issuance of shares to related party for repayment of line of credit	821,946	4,107,141
Issuance of warrants to non-employees to secure procurement and working capital agreement	335,617	0
Other asset transferred to related party	170,000	0
Warrant liability transferred to equity upon exercise	1,006,648	0
Issuance of shares for acquisition	0	12,511,200
Beneficial conversion discount on related party debt	0	884,851
Seller note payable at fair value	$0	$3,584,371

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS EQUITY (USD $)	Series B Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income / Loss	Total
Beginning Balance - Amount at Dec. 31, 2011	$3,115	$130,747	$45,432,447	($65,526,029)	($2,243,362)	($22,203,082)
Beginning Balance - Shares at Dec. 31, 2011	3,115,225	130,746,890	'	'	'	'
Stock-based compensation & options exercised, Shares	'	321,965	'	'	'	'
Stock-based compensation & options exercised, Amount	'	322	258,271	'	'	258,593
Shares issued to consultants and other services, Shares	'	1,000,000	'	'	'	'
Shares issued to consultants and other services, Amount	'	1,000	426,466	'	'	427,466
Shares issued to secured lender, Shares	'	17,699,172	'	'	'	'
Shares issued to secured lender, Amount	'	17,699	10,848,280	'	'	10,865,979
Issuance and exercise of warrants, Shares	'	1,432,667	'	'	'	'
Issuance and exercise of warrants, Amount	'	1,433	1,018,167	'	'	1,019,600
Conversion of related party note, Shares	'	9,062,900	'	'	'	'
Conversion of related party note, Amount	'	9,063	4,098,078	'	'	4,107,141
Beneficial conversion feature on related party note	'	'	884,851	'	'	884,851
Conversion of Series B preferred to common stock, Shares	'	17,500	'	'	'	'
Conversion of Series B preferred to common stock, Amount	'	17	'	'	'	'
Cilion, Inc. merger, Shares	'	20,000,000	'	'	'	'
Cilion, Inc. merger, Amount	'	20,000	12,491,200	'	'	12,511,200
Other comprehensive loss	'	'	'	'	-74,531	-74,531
Net loss	'	'	'	-4,282,265	'	-4,282,265
Ending Balance, Amount at Dec. 31, 2012	3,098	180,281	75,457,760	-69,808,294	-2,317,893	3,514,952
Ending Balance, Shares at Dec. 31, 2012	3,097,725	180,281,094	'	'	'	'
Stock-based compensation & options exercised, Shares	'	264,005	'	'	'	'
Stock-based compensation & options exercised, Amount	'	264	1,158,940	'	'	1,159,204
Shares issued to consultants and other services, Shares	'	1,767,715	'	'	'	'
Shares issued to consultants and other services, Amount	'	1,768	599,100	'	'	600,868
Shares issued to secured lender, Shares	'	9,872,201	'	'	'	'
Shares issued to secured lender, Amount	'	9,872	3,606,412	'	'	3,616,284
Issuance and exercise of warrants, Shares	'	2,638,636	'	'	'	'
Issuance and exercise of warrants, Amount	'	2,639	1,477,410	'	'	1,480,049
Conversion of related party note, Shares	'	1,826,547	'	'	'	'
Conversion of related party note, Amount	'	1,826	820,120	'	'	821,946
Conversion of Series B preferred to common stock, Shares	'	696,664	'	'	'	'
Conversion of Series B preferred to common stock, Amount	'	697	'	'	'	'
Issuance of common stock through equity offering, Shares	'	2,390,000	'	'	'	'
Issuance of common stock through equity offering, Amount	'	2,390	1,072,810	'	'	1,075,200
Other comprehensive loss	'	'	'	'	-598,443	-598,443
Net loss	'	'	'	-24,437,209	'	-24,437,209
Ending Balance, Amount at Dec. 31, 2013	$2,401	$199,737	$84,192,552	($94,245,503)	($2,916,336)	($12,767,149)
Ending Balance, Shares at Dec. 31, 2013	2,401,061	199,736,862	'	'	'	'

1_Nature_of_Activities_and_Sum

1. Nature of Activities and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
1. Nature of Activities and Summary of Significant Accounting Policies	'
	Nature of Activities. These consolidated financial statements include the accounts of Aemetis, Inc. (formerly AE Biofuels, Inc.), a Nevada corporation, and its wholly owned subsidiaries (collectively, “Aemetis” or the “Company”):
	●	Aemetis Americas, Inc., a Nevada corporation and its subsidiaries AE Biofuels, Inc., a Delaware corporation;
	●	Biofuels Marketing, a Delaware corporation;
	●	Aemetis International, Inc., a Nevada corporation and its subsidiary International Biofuels, Ltd., a Mauritius corporation and its subsidiary Universal Biofuels Private, Ltd., an India company;
	●	Aemetis Technologies, Inc., a Delaware corporation;
	●	Aemetis Biochemicals, Inc., a Nevada corporation;
	●	Aemetis Biofuels, Inc., a Delaware corporation and its subsidiary Energy Enzymes, Inc., a Delaware corporation;
	●	AE Advanced Fuels, Inc., a Delaware corporation and its subsidiaries Aemetis Advanced Fuels Keyes, Inc., a Delaware corporation and Aemetis Facility Keyes, Inc., a Delaware corporation;
	●	Aemetis Advanced Fuels, Inc., a Nevada corporation.
	Aemetis, Inc. is an advanced renewable fuels and biochemicals company focused on the acquisition, development and commercialization of innovative technologies that replace traditional petroleum-based products by the conversion of first generation ethanol and biodiesel plants into advanced bio refineries.  We own and operate a manufacturing and refining facility in Kakinada, India where we manufacture and produce fatty acid methyl ester (biodiesel), crude and refined glycerin and refined palm oil and a plant in Keyes, California where we manufacture and produce ethanol, wet distillers’ grain (WDG) and corn oil. In addition, we are continuing to research the viability of commercializing our microbial technology, which would enable us to produce renewable industrial biofuels and biochemicals and our integrated starch-cellulose technology, which would enable us to produce ethanol from non-food feedstock.
	Principles of Consolidation. The consolidated financial statements include the accounts of the Company and its subsidiaries. All material inter-company accounts and transactions are eliminated in consolidation.
	Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. To the extent there are material differences between these estimates and actual results, the Company’s consolidated financial statements will be affected.
	Revenue recognition. The Company recognizes revenue when there is persuasive evidence of an arrangement, delivery has occurred, the price is fixed or determinable and collection is reasonably assured. The Company records revenues based upon the gross amounts billed to its customers.  Revenue from nonmonetary transactions is recognized at the fair value of goods received.
	Cost of Goods Sold. Cost of goods sold include those costs directly associated with the production of revenues, such as raw material consumed, factory overhead, and other direct production costs.  During periods of idle plant capacity, costs otherwise charged to cost of goods sold are reclassified to selling, general and administrative expense. The Company had idled the plant in Keyes, CA from January 15, 2013 to April 22, 2013, as such approximately $2.5 million was reclassified from cost of goods sold to selling, general and administrative expense during the year ended December 31, 2013.
	Shipping and Handling Costs. Shipping and handling costs are classified as a component of cost of goods sold in the accompanying consolidated statements of operations.
	Research and Development. Research and development costs are expensed as incurred, unless they have alternative future uses to the Company.
	Cash and Cash Equivalents. The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains cash balances at various financial institutions domestically and abroad. The Federal Deposit Insurance Corporation (FDIC) insures domestic cash accounts. The Company’s accounts at these institutions may at times exceed federally insured limits. The Company has not experienced any losses in such accounts.
	Accounts Receivable.  The Company sells ethanol, wet distillers grains, corn syrup and corn oil through third-party marketing arrangements generally without requiring collateral.  The Company sells biodiesel, glycerin, and processed natural oils to a variety of customers and may require advanced payment based on the size and creditworthiness of the customer.  Accounts receivables consist of product sales made to large creditworthy customers. Trade accounts receivable are presented at original invoice amount, net of the allowance for doubtful accounts.
	The Company maintains an allowance for doubtful accounts for balances that appear to have specific collection issues. The collection process is based on the age of the invoice and requires attempted contacts with the customer at specified intervals. If, after a specified number of days, the Company has been unsuccessful in its collection efforts, a bad debt allowance is recorded for the balance in question. Delinquent accounts receivable are charged against the allowance for doubtful accounts once uncollectibility has been determined. The factors considered in reaching this determination are the apparent financial condition of the customer and the Company’s success in contacting and negotiating with the customer. If the financial condition of the Company’s customers were to deteriorate additional allowances may be required.
	Inventories. Inventories are stated at the lower of cost, using the first-in and first-out (FIFO) method, or market.
	Property, Plant and Equipment. Property, plant and equipment are carried at cost less accumulated depreciation after assets are placed in service and are comprised primarily of buildings, furniture, machinery, equipment, land, and the biodiesel plant in India. It is the Company policy to depreciate capital assets over their estimated useful lives using the straight-line method.
	Goodwill and Intangible Assets. Intangible assets consist of intellectual property in the form of patents pending, in-process research and development and goodwill. Once the patents pending or in-process R&D have secured a definite life in the form of a patent or product, they will be carried at cost less accumulated amortization over their estimated useful life. Amortization commences upon the commercial application or generation of revenue and is amortized over the shorter of the economic life or patent protection period.
	Company intangible assets such as goodwill have indefinite lives and as a result need to be evaluated at least annually, or more frequently, if impairment indicators arise. In the Company’s review, we determined the fair value of the reporting unit using market indicators and discounted cash flow modeling. The Company compares the fair value to the net book value of the reporting unit. An impairment loss would be recognized when the fair value is less than the related net book value, and an impairment expense would be recorded in the amount of the difference. Forecasts of future cash flows are judgments based on the Company’s experience and knowledge of the Company’s operations and the industries in which the Company operates. These forecasts could be significantly affected by future changes in market conditions, the economic environment, including inflation, and the purchasing decisions of the Company’s customers.
	California Ethanol Producer Incentive Program – The Company is eligible to participate in the California Ethanol Producer Incentive Program (“CEPIP”). Under the CEPIP an eligible California ethanol facility may receive up to $3 million in cash per plant per year of operations through 2013 when current production corn crush spreads, measured as the difference between specified ethanol and corn index prices, drop below $0.55 per gallon.  The California Energy Commission determines on an annual basis the funding allocated to the program.  No funds were allocated to this program during the government’s 2012 fiscal year.  For any month in which a payment is made by the CEPIP, the Company may be required to reimburse the funds within the subsequent five years from each payment date, if the corn crush spreads exceed $1.00 per gallon. Since these funds are provided to subsidize current production costs and encourage eligible facilities to either continue production or start up production in low margin environments, the Company records the proceeds, if any, as a credit to cost of goods sold. The Company will assess the likelihood of reimbursement in future periods as corn crush spreads approach $1.00 per gallon. If it becomes likely that amounts may be reimbursable by the Company, the Company will accrue a liability for such payment and recognize the costs as an increase in cost of goods sold. With respect to CEPIP payments received and applied as reductions to cost of goods sold, the Company recorded none for the years ended December 31, 2013 and 2012, respectively. In December 2013, the Company was obligated to reimburse approximately $120,000 of funding from the CEPIP program based on the strength of the crush spread as determined by a formula in the agreement.  Accordingly, this amount was accrued at December 31, 2013.  Aemetis has not been required to reimburse any other amounts pursuant to the CEPIP program.
	Warrant liability: The Company adopted guidance related to distinguishing liabilities from equity for certain warrants which contain a conditional obligation to repurchase feature. During the year ended December 31, 2013, the Company granted 1,253,001 warrants with a conditional obligation to repurchase feature that require liability treatment. As a result, a warrant liability was recorded to recognize the fair value upon issuance of each warrant. The Company estimates the fair value of future liability on warrants using the Black-Scholes pricing model. Assumptions within the pricing model include: 1) the risk-free interest rate, which comes from the U.S. Treasury yield curve for periods within the contractual life of the warrant 2) the expected life of the warrants is assumed to be the contractual life of the warrants, and, 3) the volatility is estimated based on an average of the historical volatilities.
	The Company computes the fair value of the warrant liability at each reporting period and the change in the fair value is recorded through earnings. The key component in the value of the warrant liability is the Company's stock price, which is subject to significant fluctuation and is not under the Company's control. The resulting effect on the Company's net loss is therefore subject to significant fluctuation and will continue to be so until the warrants are exercised, amended or expired. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when the stock price increases and non-cash income when the stock price decreases.
	Income Taxes. The Company recognizes income taxes in accordance with ASC 740 Income Taxes using an asset and liability approach. This approach requires the recognition of taxes payable or refundable for the current year and deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements or tax returns. The measurement of current and deferred taxes is based on provisions of enacted tax law.
	ASC 740 provides for recognition of deferred tax assets if the realization of such assets is more likely than not to occur. Otherwise, a valuation allowance is established for the deferred tax assets, which may not be realized. As of December 31, 2013, the Company recorded a full valuation allowance against its net deferred tax assets due to operating losses incurred since inception. Realization of deferred tax assets is dependent upon future earnings, if any, the timing and amount of which are uncertain. Accordingly, the net deferred tax assets were fully offset by a valuation allowance.
	The Company is subject to income tax audits by the respective tax authorities in all of the jurisdictions in which it operates. The determination of tax liabilities in each of these jurisdictions requires the interpretation and application of complex and sometimes uncertain tax laws and regulations. The recognition and measurement of current taxes payable or refundable and deferred tax assets and liabilities requires that the Company make certain estimates and judgments. Changes to these estimates or a change in judgment may have a material impact on the Company’s tax provision in a future period.
	Long - Lived Assets. The Company evaluates the recoverability of long-lived assets with finite lives in accordance with ASC Subtopic 360-10-35 Property Plant and Equipment –Subsequent Measurements, which requires recognition of impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, based on estimated undiscounted cash flows, the impairment loss would be measured as the difference between the carrying amount of the assets and its estimated fair value.
	Basic and Diluted Net Loss per Share. Basic loss per share is computed by dividing loss attributable to common shareholders by the weighted average number of common shares outstanding for the period. Diluted loss per share reflects the dilution of common stock equivalents such as options, convertible preferred stock and warrants to the extent the impact is dilutive. As the Company incurred net losses for the years ended December 31, 2013 and 2012, potentially dilutive securities have been excluded from the diluted net loss per share computation, as their effect would be anti-dilutive.
	The following table shows the number of potential dilutive shares excluded from the diluted net loss per share calculation as of December 31, 2013 and 2012:
			31-Dec-13		31-Dec-12
	Series B preferred			2,401,061		3,097,725
	Common stock options and warrants			14,802,721		10,309,257
	Convertible promissory note			186,795		178,495
	Total number of potentially dilutive shares excluded from the basic and diluted net in loss per share calculation			17,390,577		13,585,477
	Comprehensive Loss. ASC 220 Comprehensive Loss requires that an enterprise report, by major components and as a single total, the change in its net assets from non-owner sources. The Company’s other comprehensive loss and accumulated other comprehensive loss consists solely of cumulative currency translation adjustments resulting from the translation of the financial statements of its foreign subsidiary. The investment in this subsidiary is considered indefinitely invested overseas, and as a result, deferred income taxes are not recorded related to the currency translation adjustments.
	Foreign Currency Translation/Transactions. Assets and liabilities of the Company’s non-U.S. subsidiary that operates in a local currency environment, where that local currency is the functional currency, are translated into U.S. dollars at exchange rates in effect at the balance sheet date; with the resulting translation adjustments directly recorded to a separate component of accumulated other comprehensive loss. Income and expense accounts are translated at average exchange rates during the year. Gains and losses from foreign currency transactions are recorded in other income (loss), net.
	Operating Segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources and in assessing performance. Aemetis recognized two reportable geographic segments: “India” and  “North America.”
	●	The “India” operating segment encompasses the Company’s 50 million gallon per year nameplate capacity biodiesel plant in Kakinada, India, the administrative offices in Hyderabad, India, and the holding companies in Nevada and Mauritius.
	●	The “North America” operating segment includes the Company’s 55 million gallons per year nameplate capacity ethanol plant in Keyes, California and the research facilities in College Park, Maryland.
	Fair Value of Financial Instruments. The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable, other current liabilities, mandatorily redeemable Series B preferred stock, warrant liability and debt. The fair value of current financial instruments was estimated to approximate carrying value due to the short term nature of these instruments. The carrying amount of debt obligations, including discount issuance costs, held by our senior lender, subordinated debt and by seller note payable, at December 31, 2013 amounted to an aggregate of approximately $81,762,000 in outstanding obligations. The debts were determined to have an estimated fair value of $81,940,000 based on interest rates for comparable debt.  The Company’s debt was valued using inputs from independent consultants evaluating external market inputs and internal financings to determine appropriate discount rates to determine fair value.  It was not practicable to determine the fair market value of the Company’s remaining debt obligations due to the lack of availability of comparable credit facilities and the related party nature of the financial arrangements.  The warrant liability fair value was estimated using the Black-Scholes valuation pricing model at the end of each reporting period.
	Share-Based Compensation. The Company recognizes share based compensation in accordance with ASC 718 Stock Compensation requiring the Company to recognize expense related to the estimate fair value of the Company’s share-based compensation awards at the time the awards are granted adjusted to reflect only those shares that are expected to vest.
	In valuing issued shares to consultants, debt holders employees or affiliated investors, the Company estimates the discount for lack of marketability on restricted stock issued, the Company uses the Black-Scholes model for pricing call options, which assists in deriving the implied price of put options using the put-call parity principle.  The price of the put option divided by the market price quoted on the OTC markets exchange implies the discount for lack of marketability (DLOM).
	Commitments and Contingencies. The Company records and/or discloses commitments and contingencies in accordance with ASC 450 Contingencies.  ASC 450 applies to an existing condition, situation, or set of circumstances involving uncertainty as to possible loss that will ultimately be resolved when one or more future events occur or fail to occur.
	Business Combinations.  The Company applies the acquisition method of accounting to account for business combinations. The cost of an acquisition is measured as the aggregate of the fair values at the date of exchange of the assets given, liabilities incurred, and equity instruments issued. Identifiable assets, liabilities, and contingent liabilities acquired or assumed are measured separately at their fair value as of the acquisition date. The excess of the cost of the acquisition over our interest in the fair value of the identifiable net assets acquired is recorded as goodwill. If our interest in the fair value of the identifiable net assets acquired in a business combination exceeds the cost of the acquisition, a gain is recognized in earnings on the acquisition date.  The Company will adjust the preliminary purchase price allocation, as necessary, after the acquisition closing date through the end of the measurement period (up to one year) as the valuations for the assets acquired and liabilities assumed are finalized.
	Convertible Instruments.  The Company evaluates the impacts of convertible instruments based on the underlying conversion features.  Convertible Instruments are evaluated for treatment as derivatives that could be bifurcated and recorded separately.  Any beneficial conversion feature is recorded based on the intrinsic value difference at the commitment date.
	Debt Modification Accounting. The Company evaluates amendments to its debt in accordance with ASC 540-50 Debt – Modification and Extinguishments for modification and extinguishment accounting.  This evaluation included comparing the net present value of cash flows of the new debt to the old debt to determine if changes greater than 10 percent occurred.  In instances, where the net present value of future cash flows changed more than 10 percent, the Company applies extinguishment accounting and determines the fair value of its debt based on factors available to the Company.
	Sequencing Policy. In the event partial reclassification of contracts subject to ASC 815-40-25 is necessary, due to the Company’s inability to demonstrate it has sufficient authorized shares, shares will be allocated on the basis of maturity dates of potentially dilutive instruments with the latest maturity date receiving first allocation of shares.  If a reclassification of an instrument were required, it would result in the earliest maturity instrument being reclassified first.
	Recent Accounting Pronouncements.
	Effective January 1, 2013, the FASB issued amended guidance in ASC Topic 210, Balance Sheet. The amended guidance addresses disclosure of offsetting financial assets and liabilities. It requires entities to add disclosures showing both gross and net information about instruments and transactions eligible for offset in the balance sheet and instruments and transactions subject to an agreement similar to a master netting arrangement. The update is applied retrospectively and do not impact the Company’s financial position or results of operations.
	In February 2013, the FASB issued an accounting standard update to require reclassification adjustments from other comprehensive income to be presented either in the financial statements or in the notes to the financial statements based on the guidance in ASC Topic 220, Comprehensive Income. The amended guidance requires entities to disclose additional information about reclassification adjustments, including (1) changes in accumulated other comprehensive income by component and (2) significant items reclassified out of accumulated other comprehensive income by presenting the amount reclassified and the individual income statement line items affected. The update is applied prospectively and do not impact the Company’s financial position or results of operations.
	In July 2013, the FASB issued an accounting standard update that provides explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward or a tax credit carryforward exists. Under the new standard update, unrecognized tax benefit, or a portion of an unrecognized tax benefit, is to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward. This accounting standard update will be effective for the Company beginning in the first quarter of 2015 and applied prospectively with early adoption permitted. The Company is currently evaluating the impact of this accounting standard update on its Consolidated Financial Statements.

2_Inventory

2. Inventory	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
2. Inventory	'
	Inventory consists of the following:
		As of December 31,
		2013		2012
	Raw materials	$	597,119	$	2,077,779
	Work-in-progress		1,723,866		1,672,957
	Finished goods		1,776,559		805,044
	Total inventory	$	4,097,544	$	4,555,780
	As of December 31, 2013 and 2012, the Company has recognized a lower of cost or market reserve of none and $104,894 respectively, related to inventory.

3_Property_Plant_and_Equipment

3. Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
3. Property, Plant and Equipment	'
	Property, plant and equipment consist of the following:
		As of December 31,
		2013			2012
	Land	$	2,764,619		$	2,837,780
	Plant and buildings		82,355,467			83,004,928
	Furniture and fixtures		557,636			376,333
	Machinery and equipment		2,076,162			2,615,140
	Construction in progress		539,234			82,627
	Total gross property, plant & equipment		88,293,118			88,916,808
	Less accumulated depreciation		(9,364,989	)		(5,023,336	)
	Total net property, plant & equipment	$	78,928,129		$	83,893,472
	The Company recorded depreciation expense for the years ended December 31, 2013 and 2012 of $4,636,161 and $3,041,783, respectively.
	Management is required to evaluate these long-lived assets for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. Based on the evaluation, management determined no assets required impairment as of December 31, 2013 and 2012.

4_Intangible_Assets_and_Goodwi

4. Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
4. Intangible Assets and Goodwill	'
	Net intangible assets and goodwill consist of $985,850 in patents, $630,000 in in-process research and development and $967,994 in goodwill. Following ASC 350-20-35 guidance, goodwill and indefinite lived intangibles are tested annually in December for impairment at the Aemetis Technologies, Inc. reporting unit level.  During the December 2013 testing period no impairment resulted from the analysis. During the twelve months ended December 31, 2013, the Company recognized amortization expense of $184,150 related to patents and none had been recognized for 2012.  During the twelve months ended December 31, 2013 and 2012, all pending patents were in-process R&D and accordingly, no amortization expense had been recognized.
	Future patent and in-process research and development amortization for the next five years and beyond consists of the following:
	For the twelve months ending December 31,	Amortization
	2014	$	80,222
	2015		111,986
	2016		111,986
	2017		111,986
	2018		111,986
	Thereafter		1,087,684
	Total	$	1,615,850

5_Notes_Payable

5. Notes Payable	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
5. Notes Payable	'
	Debt consists of the notes from the Company’s senior lender, Third Eye Capital, acting as Agent for the Purchasers (Third Eye Capital), other working capital lenders and subordinated lenders as follows:
			December 31,
			2013		2012
	Third Eye Capital term notes		$	7,191,928	$	6,679,466
	Third Eye Capital revolving credit facility			38,349,178		23,378,535
	Third Eye Capital revenue participation term notes			9,464,826		7,406,224
	Third Eye Capital acquisition term notes			17,280,456		14,768,846
	Cilion shareholder Seller note payable			4,869,244		4,011,430
	State Bank of India secured term loan			5,857,104		5,756,752
	Revolving line of credit (related party)			—		1,540,074
	Subordinated notes			5,317,252		3,338,114
	EB-5 long term promissory notes			1,036,863		1,006,863
	Unsecured working capital loans and short-term notes			2,391,332		2,159,291
	Total debt		$	91,758,183	$	70,045,595
	Less current portion of long-term debt			17,965,688		34,523,591
	Total long term debt		$	73,792,495	$	35,522,004
	Third Eye Capital Note Purchase Agreement
	On July 6, 2012, Aemetis, Inc. and Aemetis Advanced Fuels Keyes, Inc., entered into an Amended and Restated Note Purchase Agreement with Third Eye Capital (the “Note Purchase Agreement”).  Pursuant to the Note Purchase Agreement, Third Eye Capital extended credit in the form of (i) senior secured term loans in an aggregate principal amount of approximately $7.2 million to replace existing notes held by Third Eye Capital (the “Term Notes”); (ii) senior secured revolving loans in an aggregate principal amount of $18,000,000 (“Revolving Credit Facility”); (iii) senior secured term loans in the principal amount of $10,000,000 to convert the Revenue Participation agreement to a Note (“Revenue Participation Term Notes”); (iv) senior secured term loans in an aggregate principal amount of $15,000,000 (“Acquisition Term Notes”) used to fund the cash portion of the acquisition of Cilion, Inc. After this financing transaction, Third Eye Capital obtained sufficient equity ownership in the Company to be considered a related party (the Term Notes, Revolving Credit Facility, Revenue Participation Term Notes and Acquisition Term Notes are referred to herein collectively as, the “Notes”).  Initially, the Acquisition Term Notes and the Revenue Participation Term Notes matured on July 6, 2014*, the Term Notes matured on October 18, 2012 and the Revolving Credit Facility matured on July 6, 2013 with extension rights subject to satification of certain conditions.  The maturity dates for both the Term Notes and the Revolving Credit Facility have subsequently been extended to July 6, 2014*.  Further details regarding the terms of the Notes are set forth below under the heading “Terms of Third Eye Capital Notes.”
	Amendments to Note Purchase Agreement
	On October 18, 2012, the Company and Third Eye Capital entered into Limited Waiver and Amendment No. 1 to the Note Purchase Agreement (“Amendment No. 1”), pursuant to which Third Eye Capital agreed to (i) extend the maturity date of the Term Notes to July 6, 2014*; (ii) to increase the amount of the Revolving Credit Facility by $6,000,000, to a total of $24,000,000; (iii) modify the redemption waterfall so that any payments would be applied first to the increase in the Revolving Credit Facility; (iv) grant waivers to the Borrowers’ obligation to pay or comply, and any event of default which has occurred or may occur as a result of such failures of the Borrowers to pay or comply with certain financial covenants and principal payments, including financial covenants for the quarter ended September 30 and December 31, 2012; and (v) agree to defer interest payments until the earlier of certain events described in Amendment No. 1 or February 1, 2013. As consideration for Amendment No. 1, the Company agreed to pay Third Eye Capital:  (i) a waiver fee in the amount of $4,000,000; and (ii) cash in the amount of $28,377 for certain unreimbursed costs.  The $6,000,000 increase in the Revolving Credit Facility may not be drawn upon due to the additional credit being set aside for fee payments.  An immediate $1,000,000 draw from the Revolving Credit Facility paid the first installment of the $4,000,000 waiver fee with the remaining payments due on January 1, 2013, April 1, 2013 and July 1, 2013.  Payment of the fees for Amendment No. 1 may be capitalized into the outstanding balance on the Revolving Credit Facility.
	On February 27, 2013, the Company and Third Eye Capital entered into Limited Waiver and Amendment No. 2 to the Note Purchase Agreement (“Amendment No. 2”), pursuant to which Third Eye Capital agreed to:  (i) provide a Notional Paydown by pledging additional collateral on the Revolving Portion of the Revolving Notes in the amount of $3,100,000, such Notional Paydown was replaced in Amendment No. 3 (defined below) with an increase in the Revolving Credit Facility and the collateral substitution of a pledge of 6,231,159 shares of common stock of the Company held by McAfee Capital LLC; (ii) grant waivers to the Borrowers’ obligation to pay or comply, including financial and production covenants for the quarter ended March 31 and June 30, 2013; (iii) extend the date of the next interest payment until the earlier of certain events described in Amendment No. 2 or May 1, 2013, and (iv) allow the Borrowers to pay the Partial Amendment Fee of $1,000,000 required by Amendment No 1. and due January 1, 2013 through the issuance of 1,481,481 shares of the Company’s common stock.  As consideration for the amendment, the Company agreed to:  (i) pay a waiver fee comprised of $1,500,000 and (ii) issue 750,000 common shares of the Company with a fair value of $414,712 at time of issuance.  In addition, the interest rate on all outstanding indebtedness with Third Eye Capital increased 5% until certain conditions are met.
	On April 15, 2013, the Company and Third Eye Capital entered into Limited Waiver and Amendment No. 3 to the Note Purchase Agreement (“Amendment No. 3”), pursuant to which Third Eye Capital agreed to waive the following covenants of the Company in their entirety:  (i) obligation to obtain an NASDAQ listing by April 1, 2013; (ii) obligation to cause the Chairman to enter into certain agreements; and (iii) obligation to deliver an auditor opinion as of and for the period ended December 31, 2012 without a going concern qualification.  In addition, Third Eye Capital agreed to (i) extend the completion date of the conversion of the Keyes Plant to accommodate an 80:20 corn-to-milo ratio to May 31, 2013, (ii) amend the redemption provision to require 50% of the net proceeds of any equity offering in excess of $1,500,000 to repay Amendment No. 2 advance and 100% of the net proceeds of any equity offering in excess of $7,000,000 to repay Amendment No. 3, and (iii) increase the balance of the Revolving Credit Facility by an amount equal to the February 2013 advance of $3,100,000 and the waiver fee of $1,500,000.  As consideration for Amendment No. 3, the Company agreed to:  (i) pay a waiver fee of $500,000 (which is added to the outstanding principal balance of the Revolving Credit Facility and (ii) require McAfee Capital, LLC to pledge and deliver an additional 6,231,159 Common Shares of the Company to Third Eye Capital.  The $3,100,000 advance provided by Amendment No. 3, together with all accumulated interest, shall be repaid in full no later than September 30, 2013 and 5% increase in interest from Amendment No. 2 was waived as the Company met certain conditions.
	On April 19, 2013, the Company and Third Eye Capital entered into Limited Waiver and Amendment No. 4 to the Note Purchase Agreement (“Amendment No. 4”), pursuant to which Third Eye Capital provided additional borrowings of $2,000,000 with the same terms as the existing Revolving Credit Facility.  As consideration for the Amendment No. 4 financing, the Company agreed to (i) pay Third Eye Capital a placement fee of $300,000, which was be added to the balance of the Revolving Credit Facility and (ii) issue Third Eye Capital 1,000,000 shares of common stock of the Company.  Eric A. McAfee, the Company’s CEO and Chairman of the Board, further agreed to secure all loans under the Note Purchase Agreement with a blanket lien on substantially all of his personal assets.
	On July 26, 2013 with an effective date of June 30, 2013, the Company and Third Eye Capital entered into Limited Waiver and Amendment No. 5 to the Note Purchase Agreement (“Amendment No. 5”), pursuant to which Third Eye Capital agreed to waive the following covenants of the Company in their entirety:  (i) obligation to achieve the Milo Conversion by May 31, 2013; (ii) obligation to make principal-reduction payments on weekly and quarter-end basis for the months of May 2013 and June 2013, and all such future payments; (iii) failure to pay accrued interest of $1,369,630 since April 1, 2013; (iv) requirement to maintain trailing free cash flow covenants for fiscal quarters ending June 30, 2013, September 30, 2013 and December 31, 2013 and (v) obligation not to exceed the amount of its debts in a given proportion of the value its Keyes Plant.  In addition, Third Eye Capital agreed to extend the maturity date of the Revolving Credit Facility to July 6, 2014*.  As well, the Company agreed to (i) make daily interest payments equal to 20% of daily cash deposits from its operations (ii) remit cash deposits from EB-5 Program subscriptions to be applied as principal-reduction payments (iii) use net proceeds of any equity offering of the capital stock to make principal reduction payments (iv) pay accrued interests by issuing additional notes (v) maintain minimum quarterly production of ethanol at the Keyes Plant of 10 million gallons per fiscal quarter; and (vi) modify the waterfall payment schedule to provide priority repayment of the advances (principal and interests) provided by Third Eye Capital in February 2013 and April 2013. As consideration, the Company agreed to pay Third Eye Capital:  (i) a waiver fee of $750,000 in shares of common stock; (ii) an amendment fee of $3,000,000, which was added to the principal balance on the Revolving Credit Facility; (iii) an extension fee of $2,200,000 with $1,500,000 to be added to the principal balance of the Revolving Credit Facility on July 6, 2013, $400,000 of the fee payable in cash or stock on August 22, 2013 and $300,000 of the fee payable in cash or stock on September 30, 2013.
	The terms of Amendment No. 5 were evaluated in accordance with ASC 470-50 Debt – Modification and Extinguishment and it was determined the loans were extinguished subsequent to period end.  Accordingly, a loss on debt extinguishment of $2,520,866 was recorded during the three months ended September 30, 2013 reflecting the timing of the signing of the definitive agreements.
	On October 28, 2013 with an effective date of September 30, 2013, the Company and Third Eye Capital entered into Limited Waiver and Amendment No. 6 to the Note Purchase Agreement (“Amendment No. 6”), pursuant to which Third Eye Capital agreed to waive the following covenants of the Company in their entirety:  (i) obligation to provide an independent EBITDA and Crush Margin calculation within 30 days was replaced with a covenant to bear the expense and cooperate with consulting firm representing Third Eye Capital for quality of earnings review and assessment and study of procurement strategies and practices; and (ii) sale of certain equipment, which has been replaced with a covenant to remit all future payments received on the sale of equipment to Third Eye Capital within two business days of receipt.  Additionally, Third Eye Capital agreed to give the right to extend the maturity date of the Notes to six months from July 6, 2014* upon certain written notice and payment of an additional extension fee equal to 3% of the outstanding balance.  Additionally, Third Eye Capital waived the Free Cash Flow requirement for the quarter ended March 31, 2014 and required an issuance of 1,000,000 shares of common stock in the event the Company is unable to obtain a national market listing by December 31, 2013.  As consideration, the Company agreed to pay Third Eye Capital:  (i) a waiver fee of $500,000 to be added to the principal balance of the Revolving Credit Facility and 1,000,000 shares of common stock of the Company.  As a result of the Company’s ability to extend the maturity of the notes under Amendment No. 6, the note balances have been classified as noncurrent liabilities in the accompanying December 31, 2013 balance sheet.
	Terms of Third Eye Capital Notes
	Details about each portion of the Third Eye Capital financing facility are as follows:
	A.	Term Notes.  As of December 31, 2013, Aemetis Advanced Fuels Keyes had $7,191,928 in principal and interest outstanding, net of unamortized fair value discounts of $340,114.  The Term Notes mature on July 6, 2014*.  Interest on the Term Notes accrues at 14% per annum.  The Term Notes contain various covenants, including but not limited to, minimum free cash flow and production requirements and restrictions on capital expenditures.  On July 26, 2013 and October 28, 2013, the Company received waivers for certain covenants by Amendment No. 5 and Amendment No. 6.  Additionally, Amendment No. 5 waived the requirement for minimum monthly base payments, interest payments and mandatory tiered redemption payments in favor of a daily cash flow sweep equal to 20% of cash deposits from operating activities.
	B.	Revolving Credit Facility.  On July 6, 2012 Aemetis Advanced Fuels Keyes entered into a Revolving Credit Facility with a commitment of $18,000,000.  Through various amendments discussed above, the amount of the Revolving Loan Facility was increased to approximately $39,000,000.  Interest on the Revolving Credit Facility accrues at the prime rate plus 13.75% (17% as of December 31, 2013) payable monthly in arrears.  The Revolving Credit Facility matures on July 6, 2014*.  As of December 31, 2013 Aemetis Advanced Fuels Keyes had $38,349,178 in principal and interest outstanding, net of unamortized debt issuance costs of $1,791,357, on the credit facility with available credit set aside to pay Third Eye Capital.
	C.	Revenue Participation Term Notes.  The Revenue Participation Note bears interest at 5% per annum and matures on July 6, 2014*.  As of December 31, 2013 Aemetis Advanced Fuels Keyes had $9,464,826 in principal and interest outstanding, net of unamortized discounts of $919,486.
	D.	Acquisition Term Notes.  The Acquisition Term Notes accrue interest at prime rate plus 10.75% (14% per annum as of December 31, 2013) and mature on July 6, 2014*.  As of December 31, 2013 Aemetis Facility Keyes had $17,280,456 in principal and interest outstanding, net of unamortized discounts of $749,516.
	*The note can be extended by the Company to January 2015 during the period from April 2014 to May 2014. In doing so the Company is required to pay a fee of 3% of the carrying value of the debt.
	The Third Eye Capital Notes are secured by first-lien deeds of trust on all real and personal property, and assignment of proceeds from all government grants and guarantees from Aemetis, Inc.  The Notes all contain cross-collateral and cross-default provisions.  McAfee Capital, solely owned by Eric McAfee, the Company’s Chairman and CEO, provided a guaranty of payment and performance secured by Company shares owned by the Guarantor.  In addition, Eric McAfee provided a blanket lien on substantially all of his personal assets, and a guarantee in the amount of $8,000,000 from McAfee Capital.
	Cilion shareholder Seller note payable.  The Company’s merger with Cilion on July 6, 2012 provided $5,000,000 in notes payable to Cilion shareholders as merger compensation subordinated to the senior secured Third Eye Capital Notes.  The liability bears interest at 3% per annum and is due and payable after the Third Eye Capital Notes have been paid in full.  As of December 31, 2013, Aemetis Facility Keyes had $4,869,244 in principal and interest outstanding, net of unamortized debt discount of $353,906, under the Cilion shareholder Seller note payable.
	State Bank of India secured term loan.  On July 17, 2008, Universal Biofuels Private Limited (“UBPL”), the Company’s India operating subsidiary, entered into a six year secured term loan with the State Bank of India in the amount of approximately $6,000,000.  The term loan matures in March 2014 and is secured by UBPL’s assets, consisting of the biodiesel plant and land in Kakinada.
	In July 2008 the Company drew approximately $4,600,000 against the secured term loan.  The loan principal amount is repayable in 20 quarterly installments of approximately $270,000, using exchange rates corresponding to the date of payment, with the first installment due in June 2009 and the last installment payment due in March 2014.  As of December 31, 2013, the 12% interest rate under this facility is subject to adjustment every two years, based on 0.25% above the Reserve Bank of India advance rate.
	The principal payments scheduled for June 2009 through September 2013 were not made.  The term loan provides for liquidating damages at a rate of 2% per annum for the period of default.
	On October 7, 2009, UBPL received a demand notice from the State Bank of India.  The notice informs UBPL that an event of default has occurred for failure to make an installment payment on the loan due in June 2009 and demands repayment of the entire outstanding indebtedness of 19.60 Crores (approximately $3,200,000) together with all accrued interest thereon and any applicable fees and expenses by October 10, 2009.  As of December 31, 2013, UBPL was in default on interest and principal repayments, and all covenants, including asset coverage and debt service coverage ratios.  Additional provisions of default include the bank having the unqualified right to disclose or publish the Company’s name and its director’s names as defaulter in any medium or media.  At the bank’s option, it may also demand payment of the balance of the loan, since the principal payments have been in default since June 2009.  As a result, the Company has classified the entire loan amount as current.  State Bank of India has filed a legal case before the Debt Recovery Tribunal (DRT), Hyderabad, for recovery of approximately $5,000,000 against the company and also impleaded Andhra Pradesh Industrial Infrastructure Corporation (APIIC) to expedite the process of registration of the factory land for which counter reply is yet to be filed by APIIC.  In the case that the Company is unable to prevail with its legal case, DRT may pass a decree for recovery of due amount, which will impact operations of the Company, including the action to seize company property for recovery of debt due.  As of December 31, 2013 and December 31, 2012, the State Bank of India loan had $3,168,237 and $3,573,027, respectively, in principal outstanding and accrued interest plus default interest of $2,688,867 and $2,188,691, and unamortized issuance discount of none and $4,966, respectively.
	Revolving line of credit (related party).  The Company had a subordinated Revolving Line of Credit Agreement with Laird Cagan and other related party investors for up to $5,000,000 of principal borrowings (the “Related Party Credit Agreement”).  The Related Party Credit Agreement carried an interest rate of 10% per annum.  On April 18, 2013, the Company issued 1,826,547 shares of common stock and transferred an existing deposit held by Aemetis Advanced Fuels Keyes, Inc. in the amount of $170,000, as payment for $991,946 of interest and fees outstanding under the Related Party Credit Agreement and issued new term notes to two non-related parties in the amount of $560,612 for payment of the remaining principal, interest and fees.
	During the twelve months ended December 31, 2013 and 2012, Mr. Cagan’s investment group received none and $93,163 in cash principal or interest payments, respectively.  As of December 31, 2013 and 2012 the Related Party Credit Agreement had a principal, interest and fees balance of none and $1,540,074, respectively.  No amounts remain available for future draw under the Related Party Credit Agreement.
	Subordinated Notes.  On January 6 and January 9, 2012, Aemetis Advanced Fuels Keyes, Inc. entered into Note and Warrant Purchase Agreements with two accredited investors pursuant to which it issued $3,000,000 in 5% annual interest rate notes to the investors (the “Sub Notes”).  An additional $600,000 and $800,000 in Sub Notes were issued to one of the existing accredited investor’s Sub Notes balance in May and December 2012, respectively.  This same accredited investor received payments of $600,000 in principal and $3,288 in interest in July 2012.  The Notes included 5-year warrants exercisable for 1,733,333 shares of Aemetis common stock at a price of $0.001 per share, subject to adjustment.  Interest is due at maturity.  The Sub Notes are guaranteed by Aemetis and are due and payable upon the earlier of (i) December 31, 2013; (ii) completion of an equity financing by AAFK or Aemetis in an amount of not less than $25,000,000; (iii) the completion of an Initial Public Offering by AAFK or Aemetis; or (iv) after the occurrence of an Event of Default, including failure to pay interest or principal when due and breaches of note covenants.  Neither AAFK nor Aemetis may make any principal payments under the Subordinated Notes until all loans made by Third Eye Capital to AAFK are paid in full, except for a few exceptions where subordinated note investors will receive funds from EB-5 investments or sale of equipment.
	On January 10, 2013, the Sub Note investors agreed to Amendment No. 1 to the Sub Notes, which allowed for (i) extending the maturity date to July 1, 2014, (ii) increasing the interest rate to 10% per annum, (iii) paying a 10% fee on the outstanding principal and interest as of December 31, 2012 and adding the 10% fee to the principal amount of the note, and, (iv) receiving 1,000,000 warrants exercisable at a price of $0.001 per share.  The amendment of January 10, 2013 and the refinancing of December 21, 2012 were evaluated in accordance with ASC 470-50 Debt – Modification and Extinguishment and it was determined the loans were extinguished during the period and accordingly a loss on debt extinguishment of $956,480 was recorded.
	On January 14, 2013, Laird Cagan, a related party, loaned $106,201 through a promissory note maturing on April 30, 2013 with a 5 percent annualized interest rate and the right to exercise 53,101 warrants exercisable at $0.001 per share.
	On January 24, 2013 an additional $300,000 in subordinated promissory notes (the “Jan. 2013 Sub Notes”) were issued to an existing Sub Note investor along with warrants to purchase 150,000 shares of our common stock at $0.001 per share.  The Jan. 2013 Sub Notes bear interest at 5% per annum and were due April 30, 2013 (later extended to June 30, 2014) with conditions for repayment of (i) the completion of an equity or debt private placement by the Company or Aemetis in an amount of not less than $25,000,000; (ii) the completion of an Initial Public Offering by the Company; and, (iii) the Company shall repay principal amount under the Note upon receipt of proceeds from the EB-5 investor program and from proceeds from California Energy Commission grants.
	On May 23, 2013 Aemetis Advanced Fuels Keyes refinanced three existing subordinated promissory notes from the same accredited investor, which included:  (i) $500,000 of the Sub Notes issued on December 28, 2012; (ii) the $100,000 January 19, 2013 5% Note; and (iii) the $300,000 Jan. 2013 Sub Notes, by issuing a replacement promissory note (the “May 2013 Sub Note).  In connection with the refinancing, the annual interest rate was increased to 10% and the maturity date was extended to December 31, 2013.  A 10 percent cash extension fee was paid by adding the fee to the balance of the new note and warrants to purchase 300,000 shares of our common stock were granted with a term of five years and an exercise price of $0.001 per share.  We evaluated these May 23, 2013 amendments and the refinancing terms of the three Notes and determined in accordance with ASC 470-50 Debt – Modification and Extinguishment that the loans were extinguished and as a result a loss on debt extinguishment of $231,191 was recorded.
	On January 1, 2014, the May 2013 Sub Note was amended to extend the maturity date until the earlier of (i) June 30, 2014; (ii) completion of an equity financing by AAFK or Aemetis in an amount of not less than $25,000,000; (iii) the completion of an Initial Public Offering by AAFK or Aemetis; or (iv) after the occurrence of an Event of Default, including failure to pay interest or principal when due and breaches of note covenants.  A 10 percent cash extension fee was paid by adding the fee to the balance of the new Note and 300,000 in common stock warrants were granted with a term of five years and an exercise price of $0.001 per share.  We evaluated these January 1, 2014 amendments and the refinancing terms of the Note and determined in accordance with ASC 470-50 Debt – Modification and Extinguishment that the loan was extinguished and as a result a loss on debt extinguishment of approximately $115,000 was recorded in January 2014.  See Note 18 – Subsequent Events.
	At December 31, 2013 and December 31, 2012, the Company owed, in aggregate, subordinated notes in the amount of $5,317,252 and $3,338,114 in principal and interest outstanding, net of unamortized issuance and fair value discounts of $261,325 and $612,365, respectively.
	EB-5 long-term promissory notes.  EB-5 is a US government program authorized by the Immigration and Nationality Act designed to foster employment-based visa preference for immigrant investors to encourage the flow of capital into the U.S. economy and to promote employment of U.S. workers. On March 4, 2011, and amended January 19, 2012, and July 24, 2012, the Company entered into a Note Purchase Agreement with Advanced BioEnergy, LP, a California limited Partnership authorized as a Regional Center to receive EB-5 investments, for the issuance of up to 72 subordinated convertible promissory notes bearing interest at 3%, each note in the principal amount of $500,000 due and payable four years from the date of the note for a total aggregate principal amount of up to $36,000,000.  The notes are convertible after three years at a conversion price of $3.00 per share.
	Advanced BioEnergy, LP arranges investments with foreign investors, who each make investments in the Keyes plant project in investment increments of $500,000.  The Company sold notes in the amount of $1,000,000 to the first two investors during the fourth quarter of 2012.  As of December 31, 2013, $36,863 in accrued interest remained outstanding on the notes.  The availability of the remaining $35,000,000 will be determined by the ability of Advanced BioEnergy, LP to attract additional qualified investors.
	Unsecured working capital loans.  In November 2008, the Company entered into an operating agreement with Secunderabad Oils Limited (“Secunderabad”).  Under this agreement Secunderabad agreed to provide the Company with working capital, on an as needed basis, to fund the purchase of feedstock and other raw materials for its Kakinada biodiesel facility.  Working capital advances bear interest at the actual bank borrowing rate of Secunderabad of fifteen percent (15%).  In return, the Company agreed to pay Secunderabad an amount equal to 30% of the plant’s monthly net operating profit.  In the event that the Company’s biodiesel facility operates at a loss, Secunderabad owes the Company 30% of the losses.  The agreement can be terminated by either party at any time without penalty.
	During the twelve months ended December 31, 2013 and 2012, the Company made principal payments to Secunderabad of approximately $4,772,000 and $2,383,000, respectively, under the agreement and interest payments of approximately $181,000 and $174,000, respectively, for working capital funding.  At December 31, 2013 and 2012 the Company had approximately $1,905,000 and $1,710,000 outstanding under this agreement, respectively.
	Short-term notes.  Aemetis Technologies, formerly Zymetis, Inc., carries certain debt obligations associated with a series of grants issued by the Maryland Department of Business and Economic Development to Zymetis prior to the merger.  These grants were converted to promissory notes with interest upon the achievement of certain objectives. At December 31, 2013 and 2012, the Company had approximately $486,000 and $449,000 outstanding under these agreements, respectively.
	Scheduled debt repayments for loan obligations follow:
	For the twelve months ending December 31,2013
	2014	$18,227,013
	2015*	74,686,860
	2016	2,223,151
	2017	1,036,863
	Total	$96,173,887
	Debt discount at 12/31/13	(4,415,704)
	Total Debt, net of discounts	$91,758,183
	*Due to the Company’s ability to extend the maturity of the Third Eye Capital notes by six months from the scheduled maturity of July 2014, the amounts are reflected above as a 2015 maturity.

6_Operating_Leases

6. Operating Leases	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
6. Operating Leases	'
	As of December 31, 2013, the Company, through its subsidiaries, has non-cancelable future minimum operating lease payments for various office space locations. Future minimum operating lease payments are as follows:
	For the twelve months ended December 31,
	2014	$	314,371
	2015		150,118
	Total	$	464,489
	In June 2013, the Company entered into a sublease agreement with Splunk, Inc. for approximately 3,000 square feet of leased space. The lease expires in May 2014. For the year ending December 31, 2013, the Company received from Splunk Inc., approximately $80,000 in rent reimbursement. For the years ended December 31, 2013 and 2012, the Company recognized rent expense of $385,983 and $2,170,824, respectively.

7_Stockholders_Equity

7. Stockholders Equity	12 Months Ended
	Dec. 31, 2013
Stockholders' equity/(deficit)	'
7. Stockholders Equity	'
	The Company is authorized to issue up to 400,000,000 shares of common stock, $0.001 par value and 65,000,000 shares of preferred stock, $0.001 par value.
	Convertible Preferred Stock
	The following is a summary of the authorized, issued and outstanding convertible preferred stock:
			Authorized		Shares Issued and
			Shares		Outstanding December 31,
					2013		2012
	Series B preferred stock			7,235,565		2,401,061		3,097,725
	Undesignated			57,764,435		—		—
				65,000,000		2,401,061		3,097,725
	Our Articles of Incorporation authorize the Company’s board to issue up to 65,000,000 shares of preferred stock, $0.001 par value, in one or more classes or series within a class upon authority of the board without further stockholder approval.
	Significant terms of the designated preferred stock are as follows:
	Voting. Holders of the Company’s Series B preferred stock are entitled to the number of votes equal to the number of shares of Common Stock into which the shares of Series B preferred stock held by such holder could be converted as of the record date. Cumulative voting with respect to the election of directors is not allowed. Currently each share of Series B preferred stock is entitled to one vote per share of Series B preferred stock. In addition, without obtaining the approval of the holders of a majority of the outstanding preferred stock, the Company cannot:
	●	Increase or decrease (other than by redemption or conversion) the total number of authorized shares of Series B preferred stock;
	●	Effect an exchange, reclassification, or cancellation of all or a part of the Series B preferred stock, including a reverse stock split, but excluding a stock split;
	●	Effect an exchange, or create a right of exchange, of all or part of the shares of another class of shares into shares of Series B preferred stock; or
	●	Alter or change the rights, preferences or privileges of the shares of Series B preferred stock so as to affect adversely the shares of such series.
	Dividends. Holders of all of the Company’s shares of Series B preferred stock are entitled to receive non-cumulative dividends payable in preference and before any declaration or payment of any dividend on common stock as may from time to time be declared by the board of directors out of funds legally available for that purpose at the rate of 5% of the original purchase price of such shares of preferred stock. No dividends may be made with respect to the Company’s common stock until all declared dividends on the preferred stock have been paid or set aside for payment to the preferred stock holders. To date, no dividends have been declared.
	Liquidation Preference. In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company, the holders of the Series B preferred stock are entitled to receive, prior and in preference to any payment to the holders of the common stock, $3.00 per share plus all declared but unpaid dividends (if any) on the Series B preferred stock. If the Company’s assets legally available for distribution to the holders of the Series B preferred stock are insufficient to permit the payment to such holders of their full liquidation preference, then the Company’s entire assets legally available for distribution are distributed to the holders of the Series B preferred stock in proportion to their liquidation preferences. After the payment to the holders of the Series B preferred stock of their liquidation preference, the Company’s remaining assets legally available for distribution are distributed to the holders of the common stock in proportion to the number of shares of common stock held by them. A liquidation, dissolution or winding up includes (a) the acquisition of the Company by another entity by means of any transaction or series of related transactions to which the Company is party (including, without limitation, any stock acquisition, reorganization, merger or consolidation but excluding any sale of stock for capital raising purposes) that results in the voting securities of the Company outstanding immediately prior thereto failing to represent immediately after such transaction or series of transactions (either by remaining outstanding or by being converted into voting securities of the surviving entity or the entity that controls such surviving entity) a majority of the total voting power represented by the outstanding voting securities of the Company, such surviving entity or the entity that controls such surviving entity, or (b) a sale, lease or other conveyance of all or substantially all of the assets of the Company.
	Conversion. Holders of Series B preferred stock have the right, at their option at any time, to convert any shares into common stock. Each share of preferred stock will convert into one share of common stock, at the current conversion rate. The conversion ratio is subject to adjustment from time to time in the event of certain dilutive issuances and events, such as stock splits, stock dividends, stock combinations, reclassifications, exchanges and the like. In addition, at such time as the Registration Statement covering the resale of the shares of common stock is issuable, then all outstanding Series B preferred stock shall be automatically converted into common stock at the then effective conversion rate.
	Mandatorily Redeemable Series B preferred stock. In connection with the election of dissenters’ rights by the Cordillera Fund, L.P., at December 31, 2008 the Company reclassified 583,334 shares with an original purchase price of $1,750,002 out of shareholders’ equity to a liability called “mandatorily redeemable Series B preferred stock” and accordingly reduced stockholders’ equity by the same amount to reflect the Company’s obligations with respect to this matter.  The obligation accrues interest at the rate of 5.25% per year.  At December 31, 2013 and 2012, the Company had accrued an outstanding obligation of $2,539,528 and $2,437,649, respectively.  Full cash payment to the Cordillera Fund is past due.  The Company expects to pay this obligation upon availability of funds after paying senior secured obligations.

8_Outstanding_Warrants

8. Outstanding Warrants	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
8. Outstanding Warrants	'
	For the twelve months ended December 31, 2013, the Company granted 5,818,439 common stock warrants, which had the potential to enhance returns for accredited investors who entered into additional Notes, Warrant Purchase Agreements, and equity offering agreements as well as provide incentives to certain employees and board members. The accredited investors received 2 to 10 year warrants exercisable between $0.001 and $0.50 per share in the equity offering agreements as part of debt or fees payment agreements. Employee and board members were offered common stock warrants with an exercise price of $0.40 per share during the twelve months ended December 31, 2013.
	For the twelve months ended December 31, 2013, Note investors exercised 2,638,636 warrant shares at an exercise price of $0.001 to $0.12 per share.
	For the twelve months ended December 31, 2013, 33,334 Series A Preferred stock warrants and 255,668 common  stock warrants expired, both classes of warrant shares having a weighted average exercise price of  $1.50 and $0.12 per share respectively.
	A summary of historical warrant activity for the years ended December 31, 2013 and 2012 follows:
		Warrants Outstanding & Exercisable			Weighted - Average Exercise Price		Average Remaining Term in Years
	Outstanding December 31, 2011		1,428,590			0.35		4.08
	Granted		1,816,000			0.001		-
	Exercised		(1,432,667	)		0.001		-
	Expired		(5,000	)		3		-
	Outstanding December 31, 2012		1,806,923		$	0.27		2.67
	Granted		5,818,439			0.26		-
	Exercised		(2,638,636	)		0.01		-
	Expired		(289,002	)		1.18		-
	Outstanding December 31, 2013		4,697,724			0.34		4.85

9_Fair_Value_of_Warrants

9. Fair Value of Warrants	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
9. Fair Value of Warrants	'
	The following tables summarize the assumptions used in computing the fair value of liability warrants subject to fair value accounting at the date of issue during the year ended December 31, 2013.
	Expected dividend yield	0%
	Risk-free interest rate	0.26% - 1.82%
	Expected volatility	74.09% - 98.78%
	Expected Life (years)	2.0 – 10.0
	Exercise price	$0.001-$0.50
	Company stock price	$0.32 - $0.82
	The following tables summarize the assumptions used in computing the fair value of liability warrants subject to fair value accounting at the year ended December 31, 2013.
	Expected dividend yield	0%
	Risk-free interest rate	0.78% - 1.27%
	Expected volatility	76.80% - 78.05%
	Expected Life (years)	3.5 – 4.0
	Exercise price	$0.00
	Company stock price	$0.32

10_Fair_Value_Measurements

10. Fair Value Measurements	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
10. Fair Value Measurements	'
	The Company complies with the fair value measurements and disclosures standard which defines fair value, establishes a framework for measuring fair value, and expands disclosure for those assets and liabilities carried on the balance sheet on a fair value basis.
	The Company's balance sheet contains derivative financial instruments that are recorded at fair value on a recurring basis. Fair value measurements and disclosures require that assets and liabilities carried at fair value be classified and disclosed according to the process for determining fair value. There are three levels of determining fair value.
	Level 1 uses quoted market prices in active markets for identical assets or liabilities.
	Level 2 uses observable market based inputs or unobservable inputs that are corroborated by market data.
	Level 3 uses unobservable inputs that are not corroborated by market data.
	A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below.
	Warrant liability: The warrant liability consists of stock warrants issued by the Company that contain conditional obligation to repurchase feature. In accordance with accounting for warrants as liabilities, the Company calculated the fair value of warrants under Level 3 using the assumptions described in “Fair Value of Warrants”. Realized and unrealized gains and losses related to the change in fair value of the warrant liability are included in other income (expense) on the Statement of Operations.
	The following table summarizes financial liabilities measured at fair value on a recurring basis as of December 31, 2013 and 2012, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:
		Total			Level 1		Level 2		Level 3
	2013
	Warrant liability	$	59,593		$	-	$	-	$	59,593
	2012
	Warrant liability	$	267,950		$	-	$	-	$	267,950
	The following table reflects the activity for liabilities measured at fair value using Level 3 inputs for the twelve months ended December 31, 2013:
	Balance as of December 31, 2011	$	-
	Issuances of warrant liabilities		1,189,095
	Exercise of warrant liabilities		(1,018,167	)
	Realized and unrealized loss related to change in fair value		97,022
	Balance as of December 31, 2012	$	267,950
	Issuances of warrant liabilities		995,418
	Exercise of warrant liabilities		(1,006,648	)
	Realized and unrealized loss related to change in fair value		(197,127	)
	Balance as of December 31, 2013	$	59,593
	Certain financial assets and financial liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). Financial assets and financial liabilities measured at fair value on a non-recurring basis were not significant at December 31, 2013.

11_Stock_Based_Compensation

11. Stock Based Compensation	12 Months Ended
	Dec. 31, 2013
Stockholders' equity/(deficit)	'
11. Stock Based Compensation	'
	Common Stock Reserved for Issuance
	Aemetis authorized the issuance of 10,600,434 shares under its 2006 and 2007 Plans and 977,500 outside the plans, which includes both incentive and non-statutory stock options. These options generally expire five years from the date of grant with general vesting term of 1/12th every three months during 2013 and are exercisable at any time after vesting subject to continuation of employment.
	The following is a summary of options granted under the employee stock plans:
		Shares Available			Number of			Weighted-Average
		for Grant			Shares Outstanding			Exercise Price
	Balance as of December 31, 2011		1,656,148			6,803,701			0.94
	Authorized		1,000,000			—			—
	Granted		(2,555,000	)		2,555,000			0.55
	Exercised		—			(321,965	)		0.23
	Forfeited/Expired		1,511,902			(1,511,902	)		2.17
	Balance as of December 31, 2012		1,611,134			7,524,834		$	0.59
	Authorized		1,000,000			—			—
	Granted		(2,876,000	)		2,876,000			0.58
	Exercised		—			(264,005	)		0.33
	Forfeited/Expired		1,009,332			(1,009,332	)		1.53
	Balance as of December 31, 2013		744,466			9,127,497		$	0.49
	During 2013 the net 264,005 shares of common stock exercised from the Company’s stock plans had an intrinsic value of $41,434 at time of exercise. The weighted average strike price for the shares exercised was $0.33 per share and the weighted average closing market price at time of exercise was $0.49. The exercised shares hold a restrictive legend.
	For the year ended December 31, 2013 and 2012, the Company recorded option expense in the amount of $521,917 and $255,457, respectively. Included in the year ended December 31, 2013 and 2012, option expenses were $9,703 and $49,121, respectively, of outstanding consultant options subject to periodic fair value re-measurement under ASC 505-50-30 Equity Based Payments to Non Employees.
	Vested and unvested options outstanding under the Aemetis Stock Option Plans as of December 31, 2013 and 2012 follow:
		Number of Shares			Weighted Average Exercise Price			Remaining Contractual Term (In Years)		Average Intrinsic Value1
	2013
	Vested		5,163,175		$	0.44			1.77	$	523,112
	Unvested		3,694,322			0.57			4.11		8,931
	Total		9,127,497		$	0.49			2.79	$	532,043
	2012
	Vested		5,061,850		$	0.63			2.21	$	2,081,910
	Unvested		2,462,984			0.52			4.69		435,197
	Total		7,524,834		$	0.59			3.02	$	2,517,107
	———————
	(1) Intrinsic value calculation based on the $0.32 and $0.70 closing price of Aemetis stock on December 31, 2013 and 2012, as reported on the Over the Counter Bulletin Board.
	In addition, for year ended December 31, 2013, the Company granted 2,150,000 common stock warrants at $0.40 per warrant to employees and board members and recognized $636,290 in stock compensation expense on these warrants. Please refer Note 8, “Outstanding  Warrants” for more information.
	The valuation using the Black-Scholes valuation pricing model is based upon the current market value of the Company’s common stock and other current assumptions, including the expected term (contractual term for consultant options). The Company records the expense related to consultant options using the accelerated expense pattern prescribed in ASC 505-50-30.
	Valuation and Expense Information. The weighted-average fair value calculations for options granted within the period are based on the following weighted average assumptions:
		Fiscal Year Ended December 31
		2013			2012
	Expected dividend yield		0	%		0	%
	Risk-free interest rate		0.13% - 0.67	%		0.28% - 0.38	%
	Expected volatility		60.39% - 79.70	%		79.08	%
	Expected Life (years)		1.0 – 3.0			2.0 – 3.0
	Weighted average fair value per share of common stock	$	0.28		$	0.26
	As of December 31, 2013, the Company had $1,005,710 and $5,222 of total unrecognized compensation expense for employees and non-employees, respectively, which the Company will amortize over the 4.11 years of weighted remaining term.
	Non-Plan Stock Options
	In November 2012 the Company issued 977,500 stock options to board members and consultants outside of any Company stock option plan. None of the non-plan options have been exercised.
	Outside Company Stock Plan
	See following for summary of options granted outside the Company stock plans:
		Number of Shares			Weighted Average Exercise Price			Remaining Contractual Term (In Years)		Average Intrinsic Value2
	2013
	Vested		690,000		$	0.55			3.85	$	-
	Unvested		287,500			0.55			3.85		-
	Total		977,500		$	0.55			3.85	$	-
	2012
	Vested		402,500		$	0.55			4.85	$	60,375
	Unvested		575,000			0.55			4.85		86,250
	Total		977,500		$	0.55			4.85	$	146,625
	———————
	(2) Intrinsic value based on the $0.32 and $0.70 closing price of Aemetis stock on December 31, 2013 and 2012 respectively, as reported on the Over the Counter Bulletin Board.

12_Agreements

12. Agreements	12 Months Ended
	Dec. 31, 2013
Agreements	'
12. Agreements	'
	Working Capital Arrangement. In March 2011, we entered into a Corn Procurement and Working Capital Agreement with J.D. Heiskell.  Pursuant to the agreement we agreed to procure whole yellow corn from J.D. Heiskell. We have the ability to obtain corn from other sources subject to certain conditions; however, in 2013 and 2012, all of our corn requirements were purchased from Heiskell.  Title to the corn and risk of loss would pass to us when the corn is deposited in the weigh bin.  The initial term of the Agreement expired on December 31, 2012 and is automatically renewed for additional one-year terms, currently to December 31, 2014. Heiskell further agrees to sell all ethanol to Kinergy Marketing or other marketing purchaser designated by the Company and all WDG and syrup to A.L. Gilbert. These agreements are ordinary purchase and sale agency agreements for an ethanol plant. See following for J.D. Heiskell & Company sales, net of transportation costs and marketing fees, purchases and accounts receivable as of and for the years ended 2013 and 2012.
	J.D. Heiskell & Company:
			2013		2012
	Sales
	Ethanol	$	106,565,941	$	128,830,630
	Distillers Grains		26,490,413		35,468,559
	Corn Oil		2,609,061		2,582,858
	Corn Purchases		95,999,548		156,984,918
	Grain Sorghum Purchases		11,522,666		-
	Accounts Receivable		641,147		394,784
	Accounts Payable		2,227,828		2,650,013
	Ethanol and Wet Distillers Grains Marketing Arrangement. The Company entered into an Ethanol Marketing Agreement with Kinergy Marketing and a Wet Distillers Grains marketing agreement with A. L Gilbert. Under the terms of the agreements, subject to certain conditions, the agreements with Kinergy Marketing matures on August 31, 2014 and with A.L Gilbert on December 31, 2014 with automatic one-year renewals thereafter.  For the years ended December 31, 2013 and 2012, the Company expensed in total $2,098,484, and $2,394,194, respectively, under the terms of both ethanol and wet distillers grains agreements.
	Acquisition of Cilion. On July 6, 2012, the Company acquired 100% of Cilion, Inc. through a merger. Each issued and outstanding share of Cilion Preferred Stock was automatically converted into the right to receive an aggregate of (a) $16,500,000 cash and (b) 20,000,000 shares of Aemetis common stock and (c) the right to receive an additional cash amount of $5,000,000 plus interest at the rate of 3% per annum, which is payable upon the satisfaction by the Company of certain conditions set forth in the merger agreement. The Seller Note was recorded at its estimated fair value based on an expected term of 2 years and a 22% discount rate.  As of December 31, 2013, Aemetis Facility Keyes had $4,869,244 in principal and interest outstanding, net of unamortized debt discount of $353,906.

13_Segment_Information

13. Segment Information	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
13. Segment Information	'
	Segment Information
	Aemetis recognizes two reportable geographic segments: “India” and “North America.”
	The “India” operating segment encompasses the Company’s 50 MGY capacity biodiesel manufacturing plant in Kakinada, the administrative offices in Hyderabad, India, and the holding companies in Nevada and Mauritius. The Company’s biodiesel is marketed and sold primarily to customers in India through brokers and by the Company directly.
	The “North America” operating segment includes the Company’s owned 55 MGY ethanol plant in Keyes, California and its technology lab in College Park, Maryland. As the Company’s technology gains market acceptance, this business segment will include its domestic commercial application of cellulosic ethanol technology, its plant construction projects and any acquisitions of ethanol or ethanol related technology facilities in North America.
	Summarized financial information by reportable segment for the years ended December 31, 2013 and 2012 follow:
			For the twelve months ended December 31,
			months ended
	Statement of Operations Data		2013				2012
	Revenues
	India	$	32,816,122	$		13,547,620
	North America		144,697,850			175,500,606
	Total revenues	$	177,513,972	$		189,048,226
	Cost of goods sold
	India	$	28,722,704	$		14,191,098
	North America		130,497,508			183,784,075
	Total cost of goods sold	$	159,220,212	$		197,975,173
	Gross profit/(loss)
	India	$	4,093,418	$		(643,478)
	North America		14,200,342			(8,283,469)
	Total gross income/(loss)	$	18,293,760	$		(8,926,947)
	India:  During 2013, three customers accounted for 79% of India sales through their purchase of Refined Glycerin, two customers accounted for 97% of India sales through their purchase of Refined Palm Oil, one customer accounted for 69% of India sales through its purchase of biodiesel.  In 2012, two customers accounted for 45.8% of sales through their purchase of Refined Palm Oil. One customer accounted for 10.7% of consolidated sales through its purchase of biodiesel.
	North America: In 2013 and 2012, all of the Company’s revenues from sales of ethanol, WDG and corn oil were sold to J.D. Heiskell pursuant to the Corn Procurement and Working Capital Agreement.  Sales to J.D. Heiskell accounted for 93% of the Company’s North American segment consolidated revenues in both 2013 and 2012.
	Company total assets by segment follow:
	Total Assets Data	Year Ended December 31
		2013			2012
	India	$	13,958,695		$	15,597,333
	North America		83,183,197			81,274,826
	Total Assets	$	97,141,892		$	96,872,159

14_Quarterly_Financial_Data_Un

14. Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
14. Quarterly Financial Data (Unaudited)	'
	A summary of the unaudited quarterly results of operations for the years ended December 31, 2013 and 2012 is as follows:
	2013
	Certain balances on the quarterly results of operations for the quarters ended March 31, 2013, June 30, 2013 and September 30, 2013 have been reclassified, with no effect on net income (loss), to be consistent with the classifications adopted for the year ended December 31, 2013. A summary of the unaudited quarterly results of operations incorporating these changes discussed above for the years ended December 31, 2013 and 2012 is as follows:
		For the three months ended												For the year ended
		March 31,			June 30,			September 30,			December 31,			December 31,
		2013			2013			2013			2013			2013
	Revenues	$	19,420,214		$	47,352,509		$	56,687,910		$	54,053,339		$	177,513,972
	Cost of goods sold		19,172,500			43,602,242			53,652,334			42,793,136			159,220,212
	Gross profit		247,714			3,750,267			3,035,576			11,260,203			18,293,760
	Research and development expenses		228,759			123,822			115,099			71,242			538,922
	Selling, general and administrative expenses		4,215,546			3,983,544			3,878,786			3,197,232			15,275,108
	Operating income/(loss)		(4,196,591	)		(357,099	)		(958,309	)		7,991,729			2,479,730
	Other income/(expense)
	Interest expense
	Interest rate expense		(2,670,702	)		(2,912,590	)		(2,932,592	)		(3,291,260	)		(11,807,144	)
	Amortization expense		(2,274,262	)		(6,071,548	)		(2,019,779	)		(2,102,795	)		(12,468,384	)
	Loss on debt extinguishment		(956,480	)		(231,191	)		(2,520,866	)		-			(3,708,537	)
	Interest income		348			1,424			7,974			298			10,044
	Gain on sale of assets		126,160			47,774			107,759			47,062			328,755
	Other income/(expense)		163,122			(69,228	)		27,032			613,166			734,092
	Income /(Loss) before income taxes		(9,808,405	)		(9,592,458	)		(8,288,781	)		3,258,200			(24,431,444	)
	Income tax expense		(5,600	)					-			(165	)		(5,765	)
	Net income /(loss)		(9,814,005	)		(9,592,458	)		(8,288,781	)		3,258,035			(24,437,209	)
	Other comprehensive income
	Foreign currency translation adjustment		199,250			(599,566	)		(274,988	)		76,861			(598,443	)
	Comprehensive (loss)/income	$	(9,614,755	)	$	(10,192,024	)	$	(8,563,769	)	$	3,334,896		$	(25,035,652	)
	Net (loss)/income per common share
	Basic	$	(0.05	)	$	(0.05	)	$	(0.04	)	$	0.02		$	(0.13	)
	Diluted	$	(0.05	)	$	(0.05	)	$	(0.04	)	$	0.02		$	(0.13	)
	Weighted average shares outstanding
	Basic		182,234,236			189,636,949			193,901,845			198,056,980			191,008,919
	Diluted		182,234,236			189,636,949			193,901,845			202,718,409			191,008,919
	2012
		For the three months ended												For the year
														Ended
		31-Mar-12			30-Jun-12			30-Sep-12			31-Dec-12			31-Dec-12
	Revenues		44,195,776			44,279,866			53,408,202			47,164,382			189,048,226
	Cost of goods sold		46,454,288			46,300,806			55,670,850			49,549,229			197,975,173
	Gross loss		(2,258,512	)		(2,020,940	)		(2,262,648	)		(2,384,847	)		(8,926,947	)
	Research and development		192,617			148,704			142,498			136,549			620,368
	Selling, general and administrative expenses		1,962,841			2,412,495			2,551,415			4,686,606			11,613,357
	Operating loss		(4,413,970	)		(4,582,139	)		(4,956,561	)		(7,208,002	)		(21,160,672	)
	Other income/(expense)
	Interest income		348			1,840			348			2,440			4,976
	Interest expense		(3,965,047	)		(5,304,917	)		(3,376,796	)		(5,011,155	)		(17,657,915	)
	Other income/(expense)		18,211			(99,569	)		54,219			(140,136	)		(167,275	)
	Gain on acquisition bargain purchase		-			-			42,335,876			-			42,335,876
	Loss on debt extingishment		-			-			(9,068,868	)		-			(9,068,868	)
	Gain on sales of assets		-			236,830			-			113,526			350,356
	Income/(loss) before income taxes		(8,360,458	)		(9,747,955	)		24,988,218			(12,243,327	)		(5,363,522	)
	Income taxes benefit/(expense)		(4,000	)		-			1,085,257			-			1,081,257
	Net income/(loss)		(8,364,458	)		(9,747,955	)		26,073,475			(12,243,327	)		(4,282,265	)
	Other comprehensive income/(loss)
	Foreign currency translation adjustment		310,983			(226,977	)		336,285			(494,822	)		(74,531	)
	Comprehensive income/(loss)		(8,053,475	)		(9,974,932	)		26,409,760			(12,738,149	)		(4,356,796	)
	Income/(loss) per common share attributable to Aemetis, Inc.
	Basic		(0.06	)		(0.07	)		0.15			(0.07	)		(0.03	)
	Diluted		(0.06	)		(0.07	)		0.15			(0.07	)		(0.03	)
	Weighted average shares outstanding
	Basic		131,128,280			133,239,456			168,583,985			170,734,618			151,023,977
	Diluted		131,128,280			133,239,456			176,559,067			170,734,618			151,023,977

15_Related_Party_Transactions

15. Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
15. Related Party Transactions	'
	The Company owes Eric McAfee and McAfee Capital, solely owned by Eric McAfee, amounts of $ 966,935 and $1,262,133 in connection with employment agreements and expense reimbursements, which are included in accrued expenses and accounts payable on the balance sheet as of December 31, 2013 and 2012.  For the years ended December 31, 2013 and 2012, the Company expensed $53,594 and $65,343, respectively, to reimburse actual expenses incurred for McAfee Capital and related entities.
	For the years ending December 31, 2013 and 2012, Eric McAfee received payments from the Company of principal, interest and fees associated with a revolving line of credit co-owned with Laird Cagan, a related party, and other investors, by converting part of the balance due for 1,171,536 and 6,231,159 shares of common stock, respectively. Laird Cagan received 655, 011 and 2,634,376 shares of common stock as part of the same payments-for-stock transactions with the same terms.
	The Company owes various Board Members amounts totaling $1,651,146 and $1,300,313 as of December 31, 2013 and 2012, respectively, in connection with board compensation fees, which are included in accounts payable on the balance sheet.  For the years ended December 31, 2013 and 2012, the Company expensed $354,833 and $379,500, respectively, in connection with board compensation fees.
	On July 6, 2012, Aemetis, Inc. and Aemetis Advanced Fuels Keyes, Inc., entered into an Amended and Restated Note Purchase Agreement with Third Eye Capital.  Third Eye Capital extended credit in the form of (i) senior secured revolving loans in an aggregate principal amount of $18,000,000 (“Revolving Credit Facility”); (ii) senior secured term loans in the principal amount of $10,000,000 to convert the Revenue Participation agreement to a Note (“Revenue Participation Term Notes”); and (iii) senior secured term loans in an aggregate principal amount of $15,000,000 (“Acquisition Term Notes”) used to fund the cash portion of the acquisition of Cilion, Inc. After this financing transaction, Third Eye Capital obtained sufficient equity ownership in the Company to be considered a related party. See Note 5 - Notes Payable.

16_Income_Tax

16. Income Tax	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
16. Income Tax	'
	The Company files a consolidated federal income tax return including all its domestic subsidiaries. State tax returns are filed on a consolidated, combined or separate basis depending on the applicable laws relating to the Company and its subsidiaries.
	Components of tax expense (benefit) consist of the following:
			Year Ended December 31,
			2013				2012
	Current:
	Federal			—				—
	State and local		$	5,765			$	4,000
	Foreign			—				—
				5,765				4,000
	Deferred:
	Federal			—				(933,849	)
	State and local			—				(151,408	)
	Foreign			—				—
	Income tax expense/(benefit)		$	5,765			$	(1,081,257	)
	The income tax benefit recognized for the year ended December 31, 2012 was the result of the recognition of a deferred tax liability in the acquisition of Cilion. During the year ended December 31, 2013, there is minimal tax expense recognized. The deferred tax liability resulted in a reduction in the valuation allowance of the Company, as the Company believes the reversal of the deferred tax liability will occur prior to the expiration of the NOL carryforward. During the year ended December 31, 2013, there is minimal tax expense recognized due to state minimum taxes and the Company's valuation allowance. U.S. loss and foreign loss before income taxes are as follows:
			Year Ended December 31,
			2013				2012
	United States		$	(25,712,533	)		$	(2,981,086	)
	Foreign			281,089				-2,382,436	)
	Loss before income taxes		$	(24,431,444	)		$	(5,363,522	)
	Income tax benefit differs from the amounts computed by applying the statutory U.S. federal income tax rate (34%) to loss before income taxes as a result of the following:
			Year Ended December 31,
			2013				2012
	Income tax expense/(benefit) at the federal statutory rate	$	(8,306,690		)	$	(1,823,598		)
	Increase/(decrease) resulting from:
	State tax expense/(benefit)			(695,240	)			(476,437	)
	Stock-based compensation			555,883				25,464
	Foreign tax rate differential			219,762				475,342
	Interest expense			327,647				429,673
	Credits			—				(150,452	)
	Gain on bargain purchase			—				-16,727,979
	Loss on debt extinguishment			1,162,032				3,707,620
	Cilion transaction costs			—				302,271
	Other			69,195				196,721
	Valuation allowance			6,673,176				12,960,118
	Income tax expense/(benefit)			5,765				(1,081,257	)
	Effective tax rate			-0.02	%			20.16	%
	The components of the net deferred tax asset or (liability) are as follows:
			Year Ended December 31,
			2013				2012
	Deferred tax assets/(liabilities):
	Organization, start-up costs & intangible assets		$	9,302,636			$	9,898,832
	Stock-based compensation			114,946				233,365
	Property, plant and equipment			-18,929,925				(14,546,837	)
	Net operating loss carryforward			49,139,117				38,790,667
	Convertible debt			-5,325				(9,382	)
	Credit carryforward			1,500,000				1,500,000
	Debt extinguishment			2,535,798				1,822,458
	Other, net			1,544,586				839,555
	Total deferred tax assets (liabilities)			45,201,833				38,528,658
	Less valuation allowance		$	-45,201,833			$	(38,528,658	)
	Deferred tax assets (liabilities)			—				—
	Based on the Company’s evaluation of current and anticipated future taxable income, the Company believes it is more likely than not that insufficient taxable income will be generated to realize the net deferred tax assets, and accordingly, a valuation allowance has been set against these net deferred tax assets.
	The Company does not provide for U.S. income taxes for any undistributed earnings of the Company’s foreign subsidiaries, as the Company considers these to be permanently reinvested in the operations of such subsidiaries and have a cumulative foreign loss.  At December 31, 2013 and 2012, these undistributed losses totaled ($9,169,651) and ($9,494,738), respectively. If any earnings were distributed, some countries may impose withholding taxes. However, due to the Company’s overall deficit in foreign cumulative earnings and its U.S. loss position, the Company does not believe a material net unrecognized U.S. deferred tax liability exists.
	ASC 740 Income Taxes provides that the tax effects from an uncertain tax position can be recognized in the Company’s financial statements only if the position is more-likely-than-not of being sustained on audit, based on the technical merits of the position. Tax positions that meet the recognition threshold are reported at the largest amount that is more-likely-than-not to be realized. This determination requires a high degree of judgment and estimation. The Company periodically analyzes and adjusts amounts recorded for the Company’s uncertain tax positions, as events occur to warrant adjustment, such as when the statutory period for assessing tax on a given tax return or period expires or if tax authorities provide administrative guidance or a decision is rendered in the courts. The Company does not reasonably expect the total amount of uncertain tax positions to significantly increase or decrease within the next 12 months. As of December 31, 2013, the Company’s uncertain tax positions were not significant for income tax purposes.
	We conduct business globally and, as a result, one or more of the Company’s subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In the normal course of business, the Company is subject to examination by taxing authorities throughout the world, including such major jurisdictions as India, Mauritius, and the United States. The Company files a U.S. federal income tax return and tax returns in three U.S. states, as well as in two foreign jurisdictions. Penalties and interest are classified as general and administrative expenses.
	The following describes the open tax years, by major tax jurisdiction, as of December 31, 2013:
	United States — Federal		2009 – present
	United States — State		2009 – present
	India		2007 – present
	Mauritius		2007 – present
	As of December 31, 2013, the Company had federal net operating loss carryforwards of approximately $115,000,000 and state net operating loss carryforwards of approximately $115,000,000.  The Company also has approximately $1,500,000 of alcohol and cellulosic biofuel credit carryforwards. The federal net operating loss and other tax credit carryforwards that expire in 2014. The state net operating loss carryforwards expire on various dates between 2027 through 2032. Under the current tax law, net operating loss and credit carryforwards available to offset future income in any given year may be limited by US or India statute regarding net operating loss carryovers and timing of expirations or upon the occurrence of certain events, including significant changes in ownership interests. The Company’s India subsidiary also will have net operating loss carryforwards as of March 31, 2014, its tax fiscal year end, of approximately $9,000,000 in US dollars, which expire from March 30, 2016 to March 30, 2023.

17_Parent_Company_Financial_St

17. Parent Company Financial Statements (Unaudited)	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
17. Parent Company Financial Statements (Unaudited)	'
	The following is a summary of the Parent Company financial statements for the years ended December 31, 2013 and 2012:
	Aemetis, Inc. (Parent Company)
	Consolidated Balance Sheets
	As of December 31, 2013 and 2012
	Assets		2013			2012
	Current assets
	Cash and cash equivalents		$	13,718		$	-
	Intercompany receivables			27,627,159			20,802,877
	Total current assets			27,640,877			20,802,877
	Investments in Subsidiaries, net of advances
	Investment in Aemetis International, Inc.			2,678,525			3,060,684
	Investment in Aemetis Americas, Inc			-			116,144
	Total investments in Subsidiaries, net of advances			2,678,525			3,176,828
	Other assets			23,095			23,095
	Total Assets		$	30,342,497		$	24,002,800
	Liabilities & stockholders' equity(deficit)
	Current liabilities
	Accounts payable		$	3,397,294		$	4,037,137
	Outstanding checks in excess of cash			-			25,773
	Mandatorily redeemable Series B convertibe preferred			2,539,528			2,437,649
	Other current liabilities			1,677,835			2,174,608
	Total current liabilities			7,614,657			8,675,167
	Subsidiary obligation in excess of investment
	Investment in AE Advanced Fuels, Inc.			31,324,660			8,400,675
	Investment in Aemetis Americas, Inc			246,676			-
	Investment in Aemetis Biofuels, Inc.			2,741,279			2,624,575
	Investment in Aemetis Technologies, Inc.			833,318			438,375
	Investment in Biofuels Marketing, Inc.			349,056			349,056
	Total subsidiary obligation in excess of investment			35,494,989			11,812,681
	Total long term liabilities			35,494,989			11,812,681
	Stockholders' equity(deficit)
	Series B Preferred convertible stock			2,401			3,098
	Common stock			199,737			180,281
	Additional paid-in capital			84,192,552			75,457,760
	Accumulated deficit			(94,245,503	)		(69,808,294	)	)
	Accumulated other comprehensive loss			(2,916,336	)		(2,317,893	)	)
	Total stockholders' equity(deficit)			(12,767,149	)		3,514,952		)
	Total liabilities & stockholders' equity(deficit)		$	30,342,497		$	24,002,800
	Aemetis, Inc. (Parent Company)
	Consolidated Statements of Operations and Comprehensive Loss
	For the Years Ended December 31, 2013 and 2012
					2013	2012
	Equity in subsidiary losses				$      (22,134,091)	$             (12,496)
	Selling, general and administrative expenses				2,686,828	2,302,944
	Operating loss				(24,820,919)	(2,315,440)
	Other income/(expense)
		Interest expense			(187,417)	(1,865,803)
		Other income/(expense)			576,892	(97,022)
	Loss before income taxes				(24,431,444)	(4,278,265)
		Income taxes expense			(5,765)	(4,000)
	Net loss				$    (24,437,209)	$      (4,282,265)
	Other comprehensive loss
		Foreign currency translation adjustment			(598,443)	(74,531)
	Comprehensive loss				$    (25,035,652)	$      (4,356,796)
	Aemetis, Inc. (Parent Company)
	Consolidated Statements of Cash Flows
	For the years ended December 31, 2013 and 2012
			2013			2012
	Operating activities:
	Net loss			(24,437,209	)		(4,282,265	)
	Adjustments to reconcile net loss to
	net cash provided/(used) in operating activities:
	Stock-based compensation			1,760,072			686,059
Amortization of debt issuance discount			-			400,997
Change in fair value of warrant liability			(197,127	)		97,022
Changes in assets and liabilities:
Subsidiary portion of net losses			22,134,091			12,496
Prepaid expenses			-			4,668
Accounts payable			(639,843	)		236,887
Accrued interest expense			-			682,983
Other liabilities			(177,896	)		288,203
Net cash used in operating activities			(1,557,912	)		(1,872,950	)
Investing activities:
Change in outstanding checks in excess of cash			(25,773	)		25,773
Subsidiary advances, net			514,668			9,417,256
Net cash provided in investing activities			488,895			9,443,029
Financing activities:
Proceeds from borrowings under secured debt facilities			-			840,000
Repayments of borrowings under secured debt facilities			-			(8,412,259	)
Equity Offering			1,075,200			-
Warrants exercised			7,535			1,433
Net cash provided by/(used in)by financing activities			1,082,735			(7,570,826	)
Net increase/(decrease) in cash and cash equivalents			13,718			(747	)
Cash and cash equivalents at beginning of period			-			747
Cash and cash equivalents at end of period		$	13,718		$	-
Supplemental disclosures of cash flow information, cash paid:
Interest payments			4,522,097			2,084,751
Income tax expense			5,765			4,000
Supplemental disclosures of cash flow information, non-cash transactions:
Issuance of warrants to non-employees to secure procurement and working capital			335,617
Issuance of warrants to subordinated debt holders			1,127,120
Issuance of shares for acquisition			-			12,511,200
Payments of principal, fees and interest by issuance of stock			3,616,284			11,885,579
Issuance of shares to related party for repayment of line of credit			821,946			4,107,141
Beneficial conversion discount on related party debt			-			884,851
Other asset transferred to related party			170,000
Warrant liability transferred to equity upon exercise			1,006,648

18_Subsequent_Events

18. Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
18. Subsequent Events	'
	Subordinated Notes
	On January 1, 2014, the May 23, 2013 Subordinated Note maturity was extended until the earlier of (i) June 30, 2014; (ii) completion of an equity financing by AAFK or Aemetis in an amount of not less than $25,000,000; (iii) the completion of an Initial Public Offering by AAFK or Aemetis; or (iv) after the occurrence of an Event of Default, including failure to pay interest or principal when due and breaches of note covenants.  A 10 percent cash extension fee was paid by adding the fee to the balance of the new Note and 300,000 in common stock warrants were granted with a term of five years and an exercise price of $0.001 per share. We evaluated these Jan 1, 2014 amendment and the refinancing terms of the Note and determined in accordance with ASC 470-50 Debt – Modification and Extinguishment that the loan was extinguished and as a result a loss on debt extinguishment of approximately $115,000 was recorded in January 2014.

19_Managements_Plan

19. Managementbs Plan	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
19. Managementbs Plan	'
	The accompanying financial statements have been prepared contemplating the realization of assets and satisfaction of liabilities in the normal course of business. During 2013, the Company has been reliant on their senior secured lender to provide additional funding and has been required to remit substantially all excess cash from operations to the senior secured lenders.  Management’s plans for the Company include:
	●	Operating the Keyes plant in the current positive margin environment;
	●	Continuing to incorporate lower-cost, non-food advanced biofuels feedstock at the Keyes plant;
	●	Attracting investors to financing arrangements including working with Advanced BioEnergy LP to issue up to $35 million of additional EB-5 notes at 3% interest rate;
	●	Refinance the senior debt with a lender who is able to offer terms conducive to the long term financing of the Keyes plant
	●	Restructuring or refinance the State Bank of India note to allow for additional working capital and reduce current financing costs;
	●	Securing higher volumes of international shipments from the Kakinada, India biodiesel and refined glycerin facility; and
	●	Continuing to expand in the India market as the subsidy on diesel is reduced to zero by June 2014.
	Management believes that through the above mentioned actions it will be able to fund company operations and continue to operate the secured assets for the foreseeable future. There can be no assurance that the existing credit facilities and cash from operations will be sufficient nor that the Company will be successful at maintaining adequate relationships with the senior lenders or significant shareholders. Should the Company require additional financing, there can be no assurances that the additional financing will be available on terms satisfactory to the Company.

1_Nature_of_Activities_and_Sum1

1. Nature of Activities and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Nature Of Activities And Summary Of Significant Accounting Policies Policies	'
Nature of Activities	'
	Nature of Activities. These consolidated financial statements include the accounts of Aemetis, Inc. (formerly AE Biofuels, Inc.), a Nevada corporation, and its wholly owned subsidiaries (collectively, “Aemetis” or the “Company”):
	●	Aemetis Americas, Inc., a Nevada corporation and its subsidiaries AE Biofuels, Inc., a Delaware corporation;
	●	Biofuels Marketing, a Delaware corporation;
	●	Aemetis International, Inc., a Nevada corporation and its subsidiary International Biofuels, Ltd., a Mauritius corporation and its subsidiary Universal Biofuels Private, Ltd., an India company;
	●	Aemetis Technologies, Inc., a Delaware corporation;
	●	Aemetis Biochemicals, Inc., a Nevada corporation;
	●	Aemetis Biofuels, Inc., a Delaware corporation and its subsidiary Energy Enzymes, Inc., a Delaware corporation;
	●	AE Advanced Fuels, Inc., a Delaware corporation and its subsidiaries Aemetis Advanced Fuels Keyes, Inc., a Delaware corporation and Aemetis Facility Keyes, Inc., a Delaware corporation;
	●	Aemetis Advanced Fuels, Inc., a Nevada corporation.
	Aemetis, Inc. is an advanced renewable fuels and biochemicals company focused on the acquisition, development and commercialization of innovative technologies that replace traditional petroleum-based products by the conversion of first generation ethanol and biodiesel plants into advanced bio refineries.  We own and operate a manufacturing and refining facility in Kakinada, India where we manufacture and produce fatty acid methyl ester (biodiesel), crude and refined glycerin and refined palm oil and a plant in Keyes, California where we manufacture and produce ethanol, wet distillers’ grain (WDG) and corn oil. In addition, we are continuing to research the viability of commercializing our microbial technology, which would enable us to produce renewable industrial biofuels and biochemicals and our integrated starch-cellulose technology, which would enable us to produce ethanol from non-food feedstock.
Basis of Presentation and Consolidation	'
	Principles of Consolidation. The consolidated financial statements include the accounts of the Company and its subsidiaries. All material inter-company accounts and transactions are eliminated in consolidation.
Use of Estimates	'
	Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. To the extent there are material differences between these estimates and actual results, the Company’s consolidated financial statements will be affected.
Revenue recognition	'
	Revenue recognition. The Company recognizes revenue when there is persuasive evidence of an arrangement, delivery has occurred, the price is fixed or determinable and collection is reasonably assured. The Company records revenues based upon the gross amounts billed to its customers.  Revenue from nonmonetary transactions is recognized at the fair value of goods received.
Cost of Goods Sold	'
	Cost of Goods Sold. Cost of goods sold include those costs directly associated with the production of revenues, such as raw material consumed, factory overhead, and other direct production costs.  During periods of idle plant capacity, costs otherwise charged to cost of goods sold are reclassified to selling, general and administrative expense. The Company had idled the plant in Keyes, CA from January 15, 2013 to April 22, 2013, as such approximately $2.5 million was reclassified from cost of goods sold to selling, general and administrative expense during the year ended December 31, 2013.
Shipping and Handling Costs	'
	Shipping and Handling Costs. Shipping and handling costs are classified as a component of cost of goods sold in the accompanying consolidated statements of operations.
Research and Development	'
	Research and Development. Research and development costs are expensed as incurred, unless they have alternative future uses to the Company.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents. The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains cash balances at various financial institutions domestically and abroad. The Federal Deposit Insurance Corporation (FDIC) insures domestic cash accounts. The Company’s accounts at these institutions may at times exceed federally insured limits. The Company has not experienced any losses in such accounts.
Accounts Receivable	'
	Accounts Receivable.  The Company sells ethanol, wet distillers grains, corn syrup and corn oil through third-party marketing arrangements generally without requiring collateral.  The Company sells biodiesel, glycerin, and processed natural oils to a variety of customers and may require advanced payment based on the size and creditworthiness of the customer.  Accounts receivables consist of product sales made to large creditworthy customers. Trade accounts receivable are presented at original invoice amount, net of the allowance for doubtful accounts.
	The Company maintains an allowance for doubtful accounts for balances that appear to have specific collection issues. The collection process is based on the age of the invoice and requires attempted contacts with the customer at specified intervals. If, after a specified number of days, the Company has been unsuccessful in its collection efforts, a bad debt allowance is recorded for the balance in question. Delinquent accounts receivable are charged against the allowance for doubtful accounts once uncollectibility has been determined. The factors considered in reaching this determination are the apparent financial condition of the customer and the Company’s success in contacting and negotiating with the customer. If the financial condition of the Company’s customers were to deteriorate additional allowances may be required.
Inventories	'
	Inventories. Inventories are stated at the lower of cost, using the first-in and first-out (FIFO) method, or market.
Property, Plant and Equipment	'
	Property, Plant and Equipment. Property, plant and equipment are carried at cost less accumulated depreciation after assets are placed in service and are comprised primarily of buildings, furniture, machinery, equipment, land, and the biodiesel plant in India. It is the Company policy to depreciate capital assets over their estimated useful lives using the straight-line method.
Goodwill and Intangible Assets	'
	Goodwill and Intangible Assets. Intangible assets consist of intellectual property in the form of patents pending, in-process research and development and goodwill. Once the patents pending or in-process R&D have secured a definite life in the form of a patent or product, they will be carried at cost less accumulated amortization over their estimated useful life. Amortization commences upon the commercial application or generation of revenue and is amortized over the shorter of the economic life or patent protection period.
	Company intangible assets such as goodwill have indefinite lives and as a result need to be evaluated at least annually, or more frequently, if impairment indicators arise. In the Company’s review, we determined the fair value of the reporting unit using market indicators and discounted cash flow modeling. The Company compares the fair value to the net book value of the reporting unit. An impairment loss would be recognized when the fair value is less than the related net book value, and an impairment expense would be recorded in the amount of the difference. Forecasts of future cash flows are judgments based on the Company’s experience and knowledge of the Company’s operations and the industries in which the Company operates. These forecasts could be significantly affected by future changes in market conditions, the economic environment, including inflation, and the purchasing decisions of the Company’s customers.
California Ethanol Producer Incentive Program	'
	California Ethanol Producer Incentive Program – The Company is eligible to participate in the California Ethanol Producer Incentive Program (“CEPIP”). Under the CEPIP an eligible California ethanol facility may receive up to $3 million in cash per plant per year of operations through 2013 when current production corn crush spreads, measured as the difference between specified ethanol and corn index prices, drop below $0.55 per gallon.  The California Energy Commission determines on an annual basis the funding allocated to the program.  No funds were allocated to this program during the government’s 2012 fiscal year.  For any month in which a payment is made by the CEPIP, the Company may be required to reimburse the funds within the subsequent five years from each payment date, if the corn crush spreads exceed $1.00 per gallon. Since these funds are provided to subsidize current production costs and encourage eligible facilities to either continue production or start up production in low margin environments, the Company records the proceeds, if any, as a credit to cost of goods sold. The Company will assess the likelihood of reimbursement in future periods as corn crush spreads approach $1.00 per gallon. If it becomes likely that amounts may be reimbursable by the Company, the Company will accrue a liability for such payment and recognize the costs as an increase in cost of goods sold. With respect to CEPIP payments received and applied as reductions to cost of goods sold, the Company recorded none for the years ended December 31, 2013 and 2012, respectively. In December 2013, the Company was obligated to reimburse approximately $120,000 of funding from the CEPIP program based on the strength of the crush spread as determined by a formula in the agreement.  Accordingly, this amount was accrued at December 31, 2013.  Aemetis has not been required to reimburse any other amounts pursuant to the CEPIP program.
Warrant liability	'
	Warrant liability: The Company adopted guidance related to distinguishing liabilities from equity for certain warrants which contain a conditional obligation to repurchase feature. During the year ended December 31, 2013, the Company granted 1,253,001 warrants with a conditional obligation to repurchase feature that require liability treatment. As a result, a warrant liability was recorded to recognize the fair value upon issuance of each warrant. The Company estimates the fair value of future liability on warrants using the Black-Scholes pricing model. Assumptions within the pricing model include: 1) the risk-free interest rate, which comes from the U.S. Treasury yield curve for periods within the contractual life of the warrant 2) the expected life of the warrants is assumed to be the contractual life of the warrants, and, 3) the volatility is estimated based on an average of the historical volatilities.
	The Company computes the fair value of the warrant liability at each reporting period and the change in the fair value is recorded through earnings. The key component in the value of the warrant liability is the Company's stock price, which is subject to significant fluctuation and is not under the Company's control. The resulting effect on the Company's net loss is therefore subject to significant fluctuation and will continue to be so until the warrants are exercised, amended or expired. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when the stock price increases and non-cash income when the stock price decreases.
Income Taxes	'
	Income Taxes. The Company recognizes income taxes in accordance with ASC 740 Income Taxes using an asset and liability approach. This approach requires the recognition of taxes payable or refundable for the current year and deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements or tax returns. The measurement of current and deferred taxes is based on provisions of enacted tax law.
	ASC 740 provides for recognition of deferred tax assets if the realization of such assets is more likely than not to occur. Otherwise, a valuation allowance is established for the deferred tax assets, which may not be realized. As of December 31, 2013, the Company recorded a full valuation allowance against its net deferred tax assets due to operating losses incurred since inception. Realization of deferred tax assets is dependent upon future earnings, if any, the timing and amount of which are uncertain. Accordingly, the net deferred tax assets were fully offset by a valuation allowance.
	The Company is subject to income tax audits by the respective tax authorities in all of the jurisdictions in which it operates. The determination of tax liabilities in each of these jurisdictions requires the interpretation and application of complex and sometimes uncertain tax laws and regulations. The recognition and measurement of current taxes payable or refundable and deferred tax assets and liabilities requires that the Company make certain estimates and judgments. Changes to these estimates or a change in judgment may have a material impact on the Company’s tax provision in a future period.
Long - Lived Assets	'
	Long - Lived Assets. The Company evaluates the recoverability of long-lived assets with finite lives in accordance with ASC Subtopic 360-10-35 Property Plant and Equipment –Subsequent Measurements, which requires recognition of impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, based on estimated undiscounted cash flows, the impairment loss would be measured as the difference between the carrying amount of the assets and its estimated fair value.
Basic and Diluted Net Loss per Share	'
	Basic and Diluted Net Loss per Share. Basic loss per share is computed by dividing loss attributable to common shareholders by the weighted average number of common shares outstanding for the period. Diluted loss per share reflects the dilution of common stock equivalents such as options, convertible preferred stock and warrants to the extent the impact is dilutive. As the Company incurred net losses for the years ended December 31, 2013 and 2012, potentially dilutive securities have been excluded from the diluted net loss per share computation, as their effect would be anti-dilutive.
	The following table shows the number of potential dilutive shares excluded from the diluted net loss per share calculation as of December 31, 2013 and 2012:
			31-Dec-13		31-Dec-12
	Series B preferred			2,401,061		3,097,725
	Series B warrants			-		-
	Common stock options and warrants			14,802,721		10,309,257
	Convertible interest & fees on related party note			-		-
	Convertible promissory note			186,795		178,495
	Total number of potentially dilutive shares excluded from the basic and diluted net in loss per share calculation			17,390,577		13,585,477
Comprehensive Loss	'
	Comprehensive Loss. ASC 220 Comprehensive Loss requires that an enterprise report, by major components and as a single total, the change in its net assets from non-owner sources. The Company’s other comprehensive loss and accumulated other comprehensive loss consists solely of cumulative currency translation adjustments resulting from the translation of the financial statements of its foreign subsidiary. The investment in this subsidiary is considered indefinitely invested overseas, and as a result, deferred income taxes are not recorded related to the currency translation adjustments.
Foreign Currency Translation/Transactions	'
	Foreign Currency Translation/Transactions. Assets and liabilities of the Company’s non-U.S. subsidiary that operates in a local currency environment, where that local currency is the functional currency, are translated into U.S. dollars at exchange rates in effect at the balance sheet date; with the resulting translation adjustments directly recorded to a separate component of accumulated other comprehensive loss. Income and expense accounts are translated at average exchange rates during the year. Gains and losses from foreign currency transactions are recorded in other income (loss), net.
Operating Segments	'
	Operating Segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources and in assessing performance. Aemetis recognized three reportable geographic segments: “India” and  “North America.”
	●	The “India” operating segment encompasses the Company’s 50 million gallon per year nameplate capacity biodiesel plant in Kakinada, India, the administrative offices in Hyderabad, India, and the holding companies in Nevada and Mauritius.
	●	The “North America” operating segment includes the Company’s 55 million gallons per year nameplate capacity ethanol plant in Keyes, California and the research facilities in College Park, Maryland.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments. The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable, other current liabilities, mandatorily redeemable Series B preferred stock, warrant liability and debt. The fair value of current financial instruments was estimated to approximate carrying value due to the short term nature of these instruments. The carrying amount of debt obligations, including discount issuance costs, held by our senior lender, subordinated debt and by seller note payable, at December 31, 2013 amounted to an aggregate of approximately $81,762,000 in outstanding obligations. The debts were determined to have an estimated fair value of $81,940,000 based on interest rates for comparable debt.  The Company’s debt was valued using inputs from independent consultants evaluating external market inputs and internal financings to determine appropriate discount rates to determine fair value.  It was not practicable to determine the fair market value of the Company’s remaining debt obligations due to the lack of availability of comparable credit facilities and the related party nature of the financial arrangements.  The warrant liability fair value was estimated using the Black-Scholes valuation pricing model at the end of each reporting period.
Share-Based Compensation	'
	Share-Based Compensation. The Company recognizes share based compensation in accordance with ASC 718 Stock Compensation requiring the Company to recognize expense related to the estimate fair value of the Company’s share-based compensation awards at the time the awards are granted adjusted to reflect only those shares that are expected to vest.
	In valuing issued shares to consultants, debt holders employees or affiliated investors, the Company estimates the discount for lack of marketability on restricted stock issued, the Company uses the Black-Scholes model for pricing call options, which assists in deriving the implied price of put options using the put-call parity principle.  The price of the put option divided by the market price quoted on the OTC markets exchange implies the discount for lack of marketability (DLOM).
Commitments and Contingencies	'
	Commitments and Contingencies. The Company records and/or discloses commitments and contingencies in accordance with ASC 450 Contingencies.  ASC 450 applies to an existing condition, situation, or set of circumstances involving uncertainty as to possible loss that will ultimately be resolved when one or more future events occur or fail to occur.
Business Combinations	'
	Business Combinations.  The Company applies the acquisition method of accounting to account for business combinations. The cost of an acquisition is measured as the aggregate of the fair values at the date of exchange of the assets given, liabilities incurred, and equity instruments issued. Identifiable assets, liabilities, and contingent liabilities acquired or assumed are measured separately at their fair value as of the acquisition date. The excess of the cost of the acquisition over our interest in the fair value of the identifiable net assets acquired is recorded as goodwill. If our interest in the fair value of the identifiable net assets acquired in a business combination exceeds the cost of the acquisition, a gain is recognized in earnings on the acquisition date.  The Company will adjust the preliminary purchase price allocation, as necessary, after the acquisition closing date through the end of the measurement period (up to one year) as the valuations for the assets acquired and liabilities assumed are finalized.
Convertible Instruments	'
	Convertible Instruments.  The Company evaluates the impacts of convertible instruments based on the underlying conversion features.  Convertible Instruments are evaluated for treatment as derivatives that could be bifurcated and recorded separately.  Any beneficial conversion feature is recorded based on the intrinsic value difference at the commitment date.
Debt Modification Accounting	'
	Debt Modification Accounting. The Company evaluates amendments to its debt in accordance with ASC 540-50 Debt – Modification and Extinguishments for modification and extinguishment accounting.  This evaluation included comparing the net present value of cash flows of the new debt to the old debt to determine if changes greater than 10 percent occurred.  In instances, where the net present value of future cash flows changed more than 10 percent, the Company applies extinguishment accounting and determines the fair value of its debt based on factors available to the Company.
Sequencing Policy	'
	Sequencing Policy. In the event partial reclassification of contracts subject to ASC 815-40-25 is necessary, due to the Company’s inability to demonstrate it has sufficient authorized shares, shares will be allocated on the basis of maturity dates of potentially dilutive instruments with the latest maturity date receiving first allocation of shares.  If a reclassification of an instrument were required, it would result in the earliest maturity instrument being reclassified first.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements.
	Effective January 1, 2013, the FASB issued amended guidance in ASC Topic 210, Balance Sheet. The amended guidance addresses disclosure of offsetting financial assets and liabilities. It requires entities to add disclosures showing both gross and net information about instruments and transactions eligible for offset in the balance sheet and instruments and transactions subject to an agreement similar to a master netting arrangement. The update is applied retrospectively and do not impact the Company’s financial position or results of operations.
	In February 2013, the FASB issued an accounting standard update to require reclassification adjustments from other comprehensive income to be presented either in the financial statements or in the notes to the financial statements based on the guidance in ASC Topic 220, Comprehensive Income. The amended guidance requires entities to disclose additional information about reclassification adjustments, including (1) changes in accumulated other comprehensive income by component and (2) significant items reclassified out of accumulated other comprehensive income by presenting the amount reclassified and the individual income statement line items affected. The update is applied prospectively and do not impact the Company’s financial position or results of operations.
	In July 2013, the FASB issued an accounting standard update that provides explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward or a tax credit carryforward exists. Under the new standard update, unrecognized tax benefit, or a portion of an unrecognized tax benefit, is to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward. This accounting standard update will be effective for the Company beginning in the first quarter of 2015 and applied prospectively with early adoption permitted. The Company is currently evaluating the impact of this accounting standard update on its Consolidated Financial Statements.

1_Nature_of_Activities_and_Sum2

1. Nature of Activities and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Nature Of Activities And Summary Of Significant Accounting Policies Tables	'
Schedule of dilutive securities	'
		31-Dec-13		31-Dec-12
	Series B preferred		2,401,061		3,097,725
	Common stock options and warrants		14,802,721		10,309,257
	Convertible promissory note		186,795		178,495
	Total number of potentially dilutive shares excluded from the basic and diluted net in loss per share calculation		17,390,577		13,585,477

2_Inventory_Tables

2. Inventory (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule of Notes Payable	'
Schedule of Inventory	'
		As of December 31,
		2013		2012
	Raw materials	$	597,119	$	2,077,779
	Work-in-progress		1,723,866		1,672,957
	Finished goods		1,776,559		805,044
	Total inventory	$	4,097,544	$	4,555,780

3_Property_Plant_and_Equipment1

3. Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2013
Statement of Operations Data	'
Schedule of Property, plant and equipment	'
		As of December 31,
		2013			2012
	Land	$	2,764,619		$	2,837,780
	Plant and buildings		82,355,467			83,004,928
	Furniture and fixtures		557,636			376,333
	Machinery and equipment		2,076,162			2,615,140
	Construction in progress		539,234			82,627
	Total gross property, plant & equipment		88,293,118			88,916,808
	Less accumulated depreciation		(9,364,989	)		(5,023,336	)
	Total net property, plant & equipment	$	78,928,129		$	83,893,472

4_Intangible_Assets_and_Goodwi1

4. Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2013
Intangible Assets And Goodwill Tables	'
Schedule of intangible assets and goodwill	'
	For the twelve months ending December 31,	Amortization
	2014	$	80,222
	2015		111,986
	2016		111,986
	2017		111,986
	2018		111,986
	Thereafter		1,087,684
	Total	$	1,615,850

5_Notes_Payable_Tables

5. Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2013
Wet distiller's grains sales	'
Schedule of Notes Payable	'
			December 31,
			2013		2012
	Third Eye Capital term notes		$	7,191,928	$	6,679,466
	Third Eye Capital revolving credit facility			38,349,178		23,378,535
	Third Eye Capital revenue participation term notes			9,464,826		7,406,224
	Third Eye Capital acquisition term notes			17,280,456		14,768,846
	Cilion shareholder Seller note payable			4,869,244		4,011,430
	State Bank of India secured term loan			5,857,104		5,756,752
	Revolving line of credit (related party)			—		1,540,074
	Subordinated notes			5,317,252		3,338,114
	EB-5 long term promissory notes			1,036,863		1,006,863
	Unsecured working capital loans and short-term notes			2,391,332		2,159,291
	Total debt		$	91,758,183	$	70,045,595
	Less current portion of long-term debt			17,965,688		34,523,591
	Total long term debt		$	73,792,495	$	35,522,004
Maturities of Long-term Debt	'
	For the twelve months ending December 31,2013
	2014	$18,227,013
	2015*	74,686,860
	2016	2,223,151
	2017	1,036,863
	Total	$96,173,887
	Debt discount at 12/31/13	(4,415,704)
	Total Debt, net of discounts	$91,758,183

6_Operating_Leases_Tables

6. Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2013
Operating Leases Tables	'
Schedule of minimum operating lease payments	'
	For the twelve months ended December 31,
	2014	$	314,371
	2015		150,118
	Total	$	464,489

8_Outstanding_Warrants_Tables

8. Outstanding Warrants (Tables)	12 Months Ended
	Dec. 31, 2013
Outstanding Warrants Tables	'
Schedule of warrant activity	'
		Warrants Outstanding & Exercisable			Weighted - Average Exercise Price		Average Remaining Term in Years
	Outstanding December 31, 2011		1,428,590			0.35		4.08
	Granted		1,816,000			0.001		-
	Exercised		(1,432,667	)		0.001		-
	Expired		(5,000	)		3		-
	Outstanding December 31, 2012		1,806,923		$	0.27		2.67
	Granted		5,818,439			0.26		-
	Exercised		(2,638,636	)		0.01		-
	Expired		(289,002	)		1.18		-
	Outstanding December 31, 2013		4,697,724			0.34		4.85

9_Fair_Value_of_Warrants_Table

9. Fair Value of Warrants (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Of Warrants Tables	'
Schedule of fair value of liability warrants	'
	The following tables summarize the assumptions used in computing the fair value of liability warrants subject to fair value accounting at the date of issue during the year ended December 31, 2013.
	Expected dividend yield	0%
	Risk-free interest rate	0.26% - 1.82%
	Expected volatility	74.09% - 98.78%
	Expected Life (years)	2.0 – 10.0
	Exercise price	$0.001-$0.50
	Company stock price	$0.32 - $0.82
	The following tables summarize the assumptions used in computing the fair value of liability warrants subject to fair value accounting at the year ended December 31, 2013.
	Expected dividend yield	0%
	Risk-free interest rate	0.78% - 1.27%
	Expected volatility	76.80% - 78.05%
	Expected Life (years)	3.5 – 4.0
	Exercise price	$0.00
	Company stock price	$0.32

10_Fair_Value_Measurements_Tab

10. Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Measurements Tables	'
Schedule of financial liabilities measured at fair value	'
		Total			Level 1		Level 2		Level 3
	2013
	Warrant liability	$	59,593		$	-	$	-	$	59,593
	2012
	Warrant liability	$	267,950		$	-	$	-	$	267,950
Schedule of activity for liabilities measured at fair value	'
	Balance as of December 31, 2011	$	-
	Issuances of warrant liabilities		1,189,095
	Exercise of warrant liabilities		(1,018,167	)
	Realized and unrealized loss related to change in fair value		97,022
	Balance as of December 31, 2012	$	267,950
	Issuances of warrant liabilities		995,418
	Exercise of warrant liabilities		(1,006,648	)
	Realized and unrealized loss related to change in fair value		(197,127	)
	Balance as of December 31, 2013	$	59,593

11_Stock_Based_Compensation_Ta

11. Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2013
Stock Based Compensation Tables	'
Schedule of options granted under employee stock plans	'
		Shares Available			Number of			Weighted-Average
		for Grant			Shares Outstanding			Exercise Price
	Balance as of December 31, 2011		1,656,148			6,803,701			0.94
	Authorized		1,000,000			—			—
	Granted		(2,555,000	)		2,555,000			0.55
	Exercised		—			(321,965	)		0.23
	Forfeited/Expired		1,511,902			(1,511,902	)		2.17
	Balance as of December 31, 2012		1,611,134			7,524,834		$	0.59
	Authorized		1,000,000			—			—
	Granted		(2,876,000	)		2,876,000			0.58
	Exercised		—			(264,005	)		0.33
	Forfeited/Expired		1,009,332			(1,009,332	)		1.53
	Balance as of December 31, 2013		744,466			9,127,497		$	0.49
Schedule of weighted average fair value calculations for options	'
		Number of Shares			Weighted Average Exercise Price			Remaining Contractual Term (In Years)		Average Intrinsic Value1
	2013
	Vested		5,163,175		$	0.44			1.77	$	523,112
	Unvested		3,694,322			0.57			4.11		8,931
	Total		9,127,497		$	0.49			2.79	$	532,043
	2012
	Vested		5,061,850		$	0.63			2.21	$	2,081,910
	Unvested		2,462,984			0.52			4.69		435,197
	Total		7,524,834		$	0.59			3.02	$	2,517,107
Schedule of assumptions for weighted-average fair value calculations for options granted	'
		Fiscal Year Ended December 31
		2013			2012
	Expected dividend yield		0	%		0	%
	Risk-free interest rate		0.13% - 0.67	%		0.28% - 0.38	%
	Expected volatility		60.39% - 79.70	%		79.08	%
	Expected Life (years)		1.0 – 3.0			2.0 – 3.0
	Weighted average fair value per share of common stock	$	0.28		$	0.26
Schedule of Outside Company Stock Plan	'
		Number of Shares			Weighted Average Exercise Price			Remaining Contractual Term (In Years)		Average Intrinsic Value2
	2013
	Vested		690,000		$	0.55			3.85	$	-
	Unvested		287,500			0.55			3.85		-
	Total		977,500		$	0.55			3.85	$	-
	2012
	Vested		402,500		$	0.55			4.85	$	60,375
	Unvested		575,000			0.55			4.85		86,250
	Total		977,500		$	0.55			4.85	$	146,625

12_Agreements_Tables

12. Agreements (Tables)	12 Months Ended
	Dec. 31, 2013
Agreements Tables	'
Schedule of working capital agreement activity	'
	J.D. Heiskell & Company:
			2013		2012
	Sales
	Ethanol	$	106,565,941	$	128,830,630
	Distillers Grains		26,490,413		35,468,559
	Corn Oil		2,609,061		2,582,858
	Corn Purchases		95,999,548		156,984,918
	Grain Sorghum Purchases		11,522,666		-
	Accounts Receivable		641,147		394,784
	Accounts Payable		2,227,828		2,650,013

13_Segment_Information_Tables

13. Segment Information (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Information Tables	'
Schedule of segment information	'
			For the twelve months ended December 31,
			months ended
	Statement of Operations Data		2013				2012
	Revenues
	India	$	32,816,122	$		13,547,620
	North America		144,697,850			175,500,606
	Total revenues	$	177,513,972	$		189,048,226
	Cost of goods sold
	India	$	28,722,704	$		14,191,098
	North America		130,497,508			183,784,075
	Total cost of goods sold	$	159,220,212	$		197,975,173
	Gross profit/(loss)
	India	$	4,093,418	$		(643,478)
	North America		14,200,342			(8,283,469)
	Total gross income/(loss)	$	18,293,760	$		(8,926,947)
	Total Assets Data	Year Ended December 31
		2013			2012
	India	$	13,958,695		$	15,597,333
	North America		83,183,197			81,274,826
	Total Assets	$	97,141,892		$	96,872,159

14_Quarterly_Financial_Data_Ta

14. Quarterly Financial Data (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Quarterly results of operations	'
		For the three months ended												For the year ended
		March 31,			June 30,			September 30,			December 31,			December 31,
		2013			2013			2013			2013			2013
	Revenues	$	19,420,214		$	47,352,509		$	56,687,910		$	54,053,339		$	177,513,972
	Cost of goods sold		19,172,500			43,602,242			53,652,334			42,793,136			159,220,212
	Gross profit		247,714			3,750,267			3,035,576			11,260,203			18,293,760
	Research and development expenses		228,759			123,822			115,099			71,242			538,922
	Selling, general and administrative expenses		4,215,546			3,983,544			3,878,786			3,197,232			15,275,108
	Operating income/(loss)		(4,196,591	)		(357,099	)		(958,309	)		7,991,729			2,479,730
	Other income/(expense)
	Interest expense
	Interest rate expense		(2,670,702	)		(2,912,590	)		(2,932,592	)		(3,291,260	)		(11,807,144	)
	Amortization expense		(2,274,262	)		(6,071,548	)		(2,019,779	)		(2,102,795	)		(12,468,384	)
	Loss on debt extinguishment		(956,480	)		(231,191	)		(2,520,866	)		-			(3,708,537	)
	Interest income		348			1,424			7,974			298			10,044
	Gain on sale of assets		126,160			47,774			107,759			47,062			328,755
	Other income/(expense)		163,122			(69,228	)		27,032			613,166			734,092
	Income /(Loss) before income taxes		(9,808,405	)		(9,592,458	)		(8,288,781	)		3,258,200			(24,431,444	)
	Income tax expense		(5,600	)					-			(165	)		(5,765	)
	Net income /(loss)		(9,814,005	)		(9,592,458	)		(8,288,781	)		3,258,035			(24,437,209	)
	Other comprehensive income
	Foreign currency translation adjustment		199,250			(599,566	)		(274,988	)		76,861			(598,443	)
	Comprehensive (loss)/income	$	(9,614,755	)	$	(10,192,024	)	$	(8,563,769	)	$	3,334,896		$	(25,035,652	)
	Net (loss)/income per common share
	Basic	$	(0.05	)	$	(0.05	)	$	(0.04	)	$	0.02		$	(0.13	)
	Diluted	$	(0.05	)	$	(0.05	)	$	(0.04	)	$	0.02		$	(0.13	)
	Weighted average shares outstanding
	Basic		182,234,236			189,636,949			193,901,845			198,056,980			191,008,919
	Diluted		182,234,236			189,636,949			193,901,845			202,718,409			191,008,919
	2012
		For the three months ended												For the year
														Ended
		31-Mar-12			30-Jun-12			30-Sep-12			31-Dec-12			31-Dec-12
	Revenues		44,195,776			44,279,866			53,408,202			47,164,382			189,048,226
	Cost of goods sold		46,454,288			46,300,806			55,670,850			49,549,229			197,975,173
	Gross loss		(2,258,512	)		(2,020,940	)		(2,262,648	)		(2,384,847	)		(8,926,947	)
	Research and development		192,617			148,704			142,498			136,549			620,368
	Selling, general and administrative expenses		1,962,841			2,412,495			2,551,415			4,686,606			11,613,357
	Operating loss		(4,413,970	)		(4,582,139	)		(4,956,561	)		(7,208,002	)		(21,160,672	)
	Other income/(expense)
	Interest income		348			1,840			348			2,440			4,976
	Interest expense		(3,965,047	)		(5,304,917	)		(3,376,796	)		(5,011,155	)		(17,657,915	)
	Other income/(expense)		18,211			(99,569	)		54,219			(140,136	)		(167,275	)
	Gain on acquisition bargain purchase		-			-			42,335,876			-			42,335,876
	Loss on debt extingishment		-			-			(9,068,868	)		-			(9,068,868	)
	Gain on sales of assets		-			236,830			-			113,526			350,356
	Income/(loss) before income taxes		(8,360,458	)		(9,747,955	)		24,988,218			(12,243,327	)		(5,363,522	)
	Income taxes benefit/(expense)		(4,000	)		-			1,085,257			-			1,081,257
	Net income/(loss)		(8,364,458	)		(9,747,955	)		26,073,475			(12,243,327	)		(4,282,265	)
	Other comprehensive income/(loss)
	Foreign currency translation adjustment		310,983			(226,977	)		336,285			(494,822	)		(74,531	)
	Comprehensive income/(loss)		(8,053,475	)		(9,974,932	)		26,409,760			(12,738,149	)		(4,356,796	)
	Income/(loss) per common share attributable to Aemetis, Inc.
	Basic		(0.06	)		(0.07	)		0.15			(0.07	)		(0.03	)
	Diluted		(0.06	)		(0.07	)		0.15			(0.07	)		(0.03	)
	Weighted average shares outstanding
	Basic		131,128,280			133,239,456			168,583,985			170,734,618			151,023,977
	Diluted		131,128,280			133,239,456			176,559,067			170,734,618			151,023,977

16_Income_Tax_Tables

16. Income Tax (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Components of tax expense	'
			Year Ended December 31,
			2013				2012
	Current:
	Federal			—				—
	State and local		$	5,765			$	4,000
	Foreign			—				—
				5,765				4,000
	Deferred:
	Federal			—				(933,849	)
	State and local			—				(151,408	)
	Foreign			—				—
	Income tax expense/(benefit)		$	5,765			$	(1,081,257	)
U.S. loss and foreign loss before income taxes	'
			Year Ended December 31,
			2013				2012
	United States		$	(25,712,533	)		$	(2,981,086	)
	Foreign			281,089				-2,382,436	)
	Loss before income taxes		$	(24,431,444	)		$	(5,363,522	)
Effective tax rate	'
			Year Ended December 31,
			2013				2012
	Income tax expense/(benefit) at the federal statutory rate	$	(8,306,690		)	$	(1,823,598		)
	Increase/(decrease) resulting from:
	State tax expense/(benefit)			(695,240	)			(476,437	)
	Stock-based compensation			555,883				25,464
	Foreign tax rate differential			219,762				475,342
	Interest expense			327,647				429,673
	Credits			—				(150,452	)
	Gain on bargain purchase			—				-16,727,979
	Loss on debt extinguishment			1,162,032				3,707,620
	Cilion transaction costs			—				302,271
	Other			69,195				196,721
	Valuation allowance			6,673,176				12,960,118
	Income tax expense/(benefit)			5,765				(1,081,257	)
	Effective tax rate			-0.02	%			20.16	%
Components of the net deferred tax asset or (liability)	'
			Year Ended December 31,
			2013				2012
	Deferred tax assets/(liabilities):
	Organization, start-up costs & intangible assets		$	9,302,636			$	9,898,832
	Stock-based compensation			114,946				233,365
	Property, plant and equipment			-18,929,925				(14,546,837	)
	Net operating loss carryforward			49,139,117				38,790,667
	Convertible debt			-5,325				(9,382	)
	Credit carryforward			1,500,000				1,500,000
	Debt extinguishment			2,535,798				1,822,458
	Other, net			1,544,586				839,555
	Total deferred tax assets (liabilities)			45,201,833				38,528,658
	Less valuation allowance		$	-45,201,833			$	(38,528,658	)
	Deferred tax assets (liabilities)			—				—
Open tax years, by major tax jurisdiction	'
	United States — Federal		2009 – present
	United States — State		2009 – present
	India		2007 – present
	Mauritius		2007 – present

17_Parent_Company_Financial_St1

17. Parent Company Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Parent Balance Sheets	'
	Aemetis, Inc. (Parent Company)
	Consolidated Balance Sheets
	As of December 31, 2013 and 2012
	Assets		2013			2012
	Current assets
	Cash and cash equivalents		$	13,718		$	-
	Intercompany receivables			27,627,159			20,802,877
	Total current assets			27,640,877			20,802,877
	Investments in Subsidiaries, net of advances
	Investment in Aemetis International, Inc.			2,678,525			3,060,684
	Investment in Aemetis Americas, Inc			-			116,144
	Total investments in Subsidiaries, net of advances			2,678,525			3,176,828
	Other assets			23,095			23,095
	Total Assets		$	30,342,497		$	24,002,800
	Liabilities & stockholders' equity(deficit)
	Current liabilities
	Accounts payable		$	3,397,294		$	4,037,137
	Outstanding checks in excess of cash			-			25,773
	Mandatorily redeemable Series B convertibe preferred			2,539,528			2,437,649
	Other current liabilities			1,677,835			2,174,608
	Total current liabilities			7,614,657			8,675,167
	Subsidiary obligation in excess of investment
	Investment in AE Advanced Fuels, Inc.			31,324,660			8,400,675
	Investment in Aemetis Americas, Inc			246,676			-
	Investment in Aemetis Biofuels, Inc.			2,741,279			2,624,575
	Investment in Aemetis Technologies, Inc.			833,318			438,375
	Investment in Biofuels Marketing, Inc.			349,056			349,056
	Total subsidiary obligation in excess of investment			35,494,989			11,812,681
	Total long term liabilities			35,494,989			11,812,681
	Stockholders' equity(deficit)
	Series B Preferred convertible stock			2,401			3,098
	Common stock			199,737			180,281
	Additional paid-in capital			84,192,552			75,457,760
	Accumulated deficit			(94,245,503	)		(69,808,294	)	)
	Accumulated other comprehensive loss			(2,916,336	)		(2,317,893	)	)
	Total stockholders' equity(deficit)			(12,767,149	)		3,514,952		)
	Total liabilities & stockholders' equity(deficit)		$	30,342,497		$	24,002,800
Schedule Parent Statements of Operations and Comprehensive Loss	'
	Aemetis, Inc. (Parent Company)
	Consolidated Statements of Operations and Comprehensive Loss
	For the Years Ended December 31, 2013 and 2012
					2013	2012
	Equity in subsidiary losses				$      (22,134,091)	$             (12,496)
	Selling, general and administrative expenses				2,686,828	2,302,944
	Operating loss				(24,820,919)	(2,315,440)
	Other income/(expense)
		Interest expense			(187,417)	(1,865,803)
		Other income/(expense)			576,892	(97,022)
	Loss before income taxes				(24,431,444)	(4,278,265)
		Income taxes expense			(5,765)	(4,000)
	Net loss				$    (24,437,209)	$      (4,282,265)
	Other comprehensive loss
		Foreign currency translation adjustment			(598,443)	(74,531)
	Comprehensive loss				$    (25,035,652)	$      (4,356,796)
Parent Statements of Cash Flows	'
	Aemetis, Inc. (Parent Company)
	Consolidated Statements of Cash Flows
	For the years ended December 31, 2013 and 2012
			2013			2012
	Operating activities:
	Net loss			(24,437,209	)		(4,282,265	)
	Adjustments to reconcile net loss to
	net cash provided/(used) in operating activities:
	Stock-based compensation			1,760,072			686,059
	Amortization of debt issuance discount			-			400,997
	Change in fair value of warrant liability			(197,127	)		97,022
	Changes in assets and liabilities:
	Subsidiary portion of net losses			22,134,091			12,496
	Prepaid expenses			-			4,668
	Accounts payable			(639,843	)		236,887
	Accrued interest expense			-			682,983
	Other liabilities			(177,896	)		288,203
	Net cash used in operating activities			(1,557,912	)		(1,872,950	)
	Investing activities:
	Change in outstanding checks in excess of cash			(25,773	)		25,773
	Subsidiary advances, net			514,668			9,417,256
	Net cash provided in investing activities			488,895			9,443,029
	Financing activities:
	Proceeds from borrowings under secured debt facilities			-			840,000
	Repayments of borrowings under secured debt facilities			-			(8,412,259	)
	Equity Offering			1,075,200			-
	Warrants exercised			7,535			1,433
	Net cash provided by/(used in)by financing activities			1,082,735			(7,570,826	)
	Net increase/(decrease) in cash and cash equivalents			13,718			(747	)
	Cash and cash equivalents at beginning of period			-			747
	Cash and cash equivalents at end of period		$	13,718		$	-
	Supplemental disclosures of cash flow information, cash paid:
	Interest payments			4,522,097			2,084,751
	Income tax expense			5,765			4,000
	Supplemental disclosures of cash flow information, non-cash transactions:
	Issuance of warrants to non-employees to secure procurement and working capital			335,617
	Issuance of warrants to subordinated debt holders			1,127,120
	Issuance of shares for acquisition			-			12,511,200
	Payments of principal, fees and interest by issuance of stock			3,616,284			11,885,579
	Issuance of shares to related party for repayment of line of credit			821,946			4,107,141
	Beneficial conversion discount on related party debt			-			884,851
	Other asset transferred to related party			170,000
	Warrant liability transferred to equity upon exercise			1,006,648

1_Nature_of_Activities_and_Sum3

1. Nature of Activities and Summary of Significant Accounting Policies (Details)	Dec. 31, 2013	Dec. 31, 2012
Nature Of Activities And Summary Of Significant Accounting Policies Details	'	'
Series B preferred	2,401,061	3,097,725
Series B warrants	0	0
Common stock options and warrants	14,802,721	10,309,257
Convertible interest & fees on related party note	0	0
Convertible promissory note	186,795	178,495
Total number of potentially dilutive shares excluded from the basic and diluted net in loss per share calculation	17,390,577	13,585,477

2_Inventory_Details

2. Inventory (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory Details	'	'
Raw materials	$597,119	$2,077,779
Work-in-progress	1,723,866	1,672,957
Finished goods	1,776,559	805,044
Total inventory	$4,097,544	$4,555,780

2_Inventory_Details_Narrative

2. Inventory (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory Details Narrative	'	'
Lower of cost of market reserve	$0	$104,894

3_Property_Plant_and_Equipment2

3. Property, Plant and Equipment (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property Plant And Equipment Details	'	'
Land	$2,764,619	$2,837,780
Plant and Buildings	82,355,467	83,004,928
Furniture and fixtures	557,636	376,333
Machinery and equipment	2,076,162	2,615,140
Construction in progress	539,234	82,627
Total gross property, plant & equipment	88,293,118	88,916,808
Less accumulated depreciation	-9,364,989	-5,023,336
Total net property, plant & equipment	$78,928,129	$83,893,472

3_Property_Plant_and_Equipment3

3. Property, Plant and Equipment (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property Plant And Equipment Details Narrative	'	'
Depreciation expense	$4,636,161	$3,041,783

4_Intangible_Assets_and_Goodwi2

4. Intangible Assets and Goodwill (Details) (USD $)	Dec. 31, 2013
Intangible Assets And Goodwill Details	'
2014	$80,222
2015	111,986
2016	111,986
2017	111,986
2018	111,986
Thereafter	1,087,684
Total	$1,615,850

5_Notes_Payable_Details

5. Notes Payable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Total revenues	'	'
Third Eye Capital term note	$7,191,928	$6,679,466
Third Eye Capital revolving credit facility	38,349,178	23,378,535
Third Eye Capital revenue participation term note	9,464,826	7,406,224
Third Eye Capital acquisition term note	17,280,456	14,768,846
Cilion shareholder Seller note payable	4,869,244	4,011,430
State Bank of India secured term loan	5,857,104	5,756,752
Revolving line of credit - related party	0	1,540,074
Subordinated debt notes	5,317,252	3,338,114
EB-5 long term promissory notes	1,036,863	1,006,863
Unsecured working capital loans and short-term notes	2,391,332	2,159,291
Total debt	91,758,183	70,045,595
Less current portion	17,965,688	34,523,591
Total long term debt	$73,792,495	$35,522,004

5_Notes_Payable_Details_1

5. Notes Payable (Details 1) (USD $)	Dec. 31, 2013
For the twelve months ending	'
2014	$18,227,013
2015	74,686,860	[1]
2016	2,223,151
2017	1,036,863
Total debts	96,173,887
Discounts	-4,415,704
Total debt, net of discounts	$91,758,183
[1]	Due to the Companys ability to extend the maturity of the Third Eye Capital notes by six months from the scheduled maturity of July 2014, the amounts are reflected above as a 2015 maturity.

5_Notes_Payable_Details_Narrat

5. Notes Payable (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Third Eye Capital Term Notes	'	'
Unamortized discount	$340,114	'
Third Eye Capital Revolving Credit Facility	'	'
Unamortized debt issuance costs	1,791,357	'
Third Eye Capital Revenue Participation Term Notes	'	'
Unamortized discount	919,486	'
Third Eye Capital Acquisition Term Notes	'	'
Unamortized discount	749,516	'
Cilion shareholder Seller note payable	'	'
Unamortized discount	353,906	'
State Bank of India secured term loan	'	'
Unamortized discount	0	4,966
Subordinated Notes	'	'
Unamortized discount	261,325	612,365
Unsecured working capital loans	'	'
Principal payments made	4,772,000	2,383,000
Interest payments	181,000	174,000
Outstanding debt	1,905,000	1,710,000
Short-term notes with a series of grants issued by the Maryland Department of Business and Economic Development	'	'
Debt obligation	$486,000	$449,000

6_Operating_Leases_Details

6. Operating Leases (Details) (USD $)	Dec. 31, 2013
Operating Leases Details	'
2014	$314,371
2015	150,118
Total	$464,489

6_Operating_Leases_Details_Nar

6. Operating Leases (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating Leases Details Narrative	'	'
Rent expense	$385,983	$2,170,824

7_Stockholders_Equity_Details

7. Stockholders Equity (Details)	Dec. 31, 2013	Dec. 31, 2012
Authorized Shares	65,000,000	'
Shares Issued and Outstanding December 31,	2,401,061	3,097,725
Undesignated	'	'
Authorized Shares	57,764,435	'
Shares Issued and Outstanding December 31,	0	0
Series B Preferred Stock	'	'
Authorized Shares	7,235,565	'
Shares Issued and Outstanding December 31,	2,401,061	3,097,725

8_Outstanding_Warrants_Details

8. Outstanding Warrants (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Number of Outstanding, Ending	9,127,497	7,524,834
Weighted Average Exercise Price Outstanding, Ending	$0.49	$0.59
Warrants	'	'
Number Outstanding, Beginning	1,806,923	1,428,590
Number of Warrants Granted	5,818,439	2,555,000
Number of Warrants Exercised	-2,638,636	-1,432,667
Number of Warrants Expired	-289,002	-1,511,902
Number of Outstanding, Ending	4,697,724	1,806,923
Weighted Average Exercise Price Outstanding, Beginning	$0.27	$0.35
Weighted Average Exercise Price Granted	$0.26	$0.00
Weighted Average Exercise Price Exercised	$0.01	$0.00
Weighted Average Exercise Price Expired	$1.18	$3
Weighted Average Exercise Price Outstanding, Ending	$0.34	$0.27
Weighted Average Remaining Contractual Life (in years) Outstanding, Beginning	'2 years 8 months 8 days	'4 years 29 days
Weighted Average Remaining Contractual Life (in years) Outstanding, Ending	'4 years 10 months 6 days	'2 years 8 months 8 days

9_Fair_Value_of_Warrants_Detai

9. Fair Value of Warrants (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
At Date of Issue during the Year	'
Expected dividend yield	0.00%
At Date of Issue during the Year | Minimum	'
Risk-free interest rate	0.26%
Expected volatility	74.09%
Expected Life (years), min	'2 years
Exercise price	0.001
Company stock price	0.32
At Date of Issue during the Year | Maximum	'
Risk-free interest rate	1.82%
Expected volatility	98.78%
Expected Life (years), min	'10 years
Exercise price	0.5
Company stock price	0.82
At Year End	'
Expected dividend yield	0.00%
Exercise price	0.001
Company stock price	0.32
At Year End | Minimum	'
Risk-free interest rate	0.78%
Expected volatility	76.80%
Expected Life (years), min	'3 years 6 months
At Year End | Maximum	'
Risk-free interest rate	1.27%
Expected volatility	78.05%
Expected Life (years), min	'4 years

10_Fair_Value_Measurements_Det

10. Fair Value Measurements (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Warranty liability	$59,593	$267,950
Level 1	'	'
Warranty liability	0	0
Level 2	'	'
Warranty liability	0	0
Level 3	'	'
Warranty liability	$59,593	$267,950

10_Fair_Value_Measurements_Det1

10. Fair Value Measurements (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair Value Measurements Details 1	'	'
Beginning Balance	$267,950	$0
Issuances of warrant liabilities	995,418	1,189,095
Exercise of warrant liabilities	-1,006,648	-1,018,167
Realized and unrealized gain related to change in fair value	-197,127	97,022
Ending Balance	$59,593	$267,950

11_Stock_Based_Compensation_De

11. Stock Based Compensation (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Weighted Average Exercise Price Outstanding, Ending	$0.49	$0.59
Options	'	'
Number of Shares Available, Beginning	1,611,134	1,656,148
Number of Share Authorized	1,000,000	1,000,000
Number of Shares Granted	-2,876,000	-2,555,000
Number of Shares Exercised	0	0
Number of Shares Forfeited/Expired	1,009,332	1,511,902
Number of Shares Availabe, Ending	744,466	1,611,134
Number of Shares Outstanding, Beginning	7,524,834	6,803,701
Number of Shares Granted	2,876,000	2,555,000
Number of Shares Exercised	-264,005	-321,965
Number of Shares Forfeited	-1,009,332	-1,511,902
Number of Shares Outstanding, Ending	9,127,497	7,524,834
Weighted Average Exercise Price Outstanding, Beginning	$0.59	$0.94
Weighted Average Exercise Price Granted	$0.58	$0.55
Weighted Average Exercise Price Exercised	$0.33	$0.23
Weighted Average Exercise Price Forfeited	$1.53	$2.17
Weighted Average Exercise Price Outstanding, Ending	$0.49	$0.59

11_StockBased_Compensation_Det

11. Stock-Based Compensation (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Number of Outstanding, Ending	9,127,497	7,524,834
Weighted Average Exercise Price Outstanding, Ending	$0.49	$0.59
Remaining Contractual Term (In Years)	'2 years 9 months 15 days	'3 years 7 days
Average Intrinsic Value	$532,043	$2,517,107
Unvested Options	'	'
Number of Outstanding, Ending	3,694,322	2,462,984
Weighted Average Exercise Price Outstanding, Ending	$0.57	$0.52
Remaining Contractual Term (In Years)	'4 years 1 month 10 days	'4 years 8 months 8 days
Average Intrinsic Value	8,931	435,197
Vested Options	'	'
Number of Outstanding, Ending	5,163,175	5,061,850
Weighted Average Exercise Price Outstanding, Ending	$0.44	$0.63
Remaining Contractual Term (In Years)	'1 year 9 months 7 days	'2 years 2 months 16 days
Average Intrinsic Value	$523,112	$2,081,910

11_StockBased_Compensation_Det1

11. Stock-Based Compensation (Details 2) (Options, USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Dividend-yield	0.00%	0.00%
Expected volatility	'	79.08%
Weighted average fair value per share of common stock	$0.28	$0.26
Minimum	'	'
Risk-free interest rate	0.13%	0.28%
Expected volatility	60.37%	'
Expected life (years)	'1 year	'2 years
Maximum	'	'
Risk-free interest rate	0.67%	0.38%
Expected volatility	79.70%	'
Expected life (years)	'3 years	'3 years

11_StockBased_Compensation_Det2

11. Stock-Based Compensation (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Number of Outstanding, Ending	9,127,497	7,524,834
Weighted Average Exercise Price Outstanding, Ending	$0.49	$0.59
Remaining Contractual Term (In Years)	'2 years 9 months 15 days	'3 years 7 days
Average Intrinsic Value	$532,043	$2,517,107
Vested Options	'	'
Number of Outstanding, Ending	5,163,175	5,061,850
Weighted Average Exercise Price Outstanding, Ending	$0.44	$0.63
Remaining Contractual Term (In Years)	'1 year 9 months 7 days	'2 years 2 months 16 days
Average Intrinsic Value	523,112	2,081,910
Unvested Options	'	'
Number of Outstanding, Ending	3,694,322	2,462,984
Weighted Average Exercise Price Outstanding, Ending	$0.57	$0.52
Remaining Contractual Term (In Years)	'4 years 1 month 10 days	'4 years 8 months 8 days
Average Intrinsic Value	8,931	435,197
Options Granted Outside the Company stock plans	'	'
Number of Outstanding, Ending	977,500	977,500
Weighted Average Exercise Price Outstanding, Ending	$0.55	$0.55
Remaining Contractual Term (In Years)	'3 years 10 months 6 days	'4 years 10 months 6 days
Average Intrinsic Value	0	146,625
Options Granted Outside the Company stock plans | Vested Options	'	'
Number of Outstanding, Ending	690,000	402,500
Weighted Average Exercise Price Outstanding, Ending	$0.55	$0.55
Remaining Contractual Term (In Years)	'3 years 10 months 6 days	'4 years 10 months 6 days
Average Intrinsic Value	0	60,375
Options Granted Outside the Company stock plans | Unvested Options	'	'
Number of Outstanding, Ending	287,500	575,000
Weighted Average Exercise Price Outstanding, Ending	$0.55	$0.55
Remaining Contractual Term (In Years)	'3 years 10 months 6 days	'4 years 10 months 6 days
Average Intrinsic Value	$0	$86,250

12_Agreements_Details

12. Agreements (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Agreements Details	'	'
Ethanol sales	$106,565,941	$128,830,630
Distiller's Grains	26,490,413	35,468,559
Corn Oil	2,609,061	2,582,858
Corn purchases	95,999,548	156,984,918
Grain Sorghum Purchases	11,522,666	0
Accounts receivable	641,147	394,784
Accounts payable	$2,227,828	$2,650,013

13_Segment_Information_Details

13. Segment Information (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenues	'	'
India	$32,816,122	$13,547,620
North America	144,697,850	175,500,606
Total revenues	177,513,972	189,048,226
Cost of goods sold	'	'
India	28,722,704	14,191,098
North America	130,497,508	183,784,075
Total cost of goods sold	159,220,212	197,975,173
Gross profit/(loss)	'	'
India	4,093,418	-643,478
North America	14,200,342	-8,283,469
Total gross profit/(loss)	$18,293,760	($8,926,947)

13_Segment_Information_Details1

13. Segment Information (Details 1) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Segment Information Details 1	'	'
India	$13,958,695	$15,597,333
North America (United States)	83,183,197	81,274,826
Total Assets	$97,141,892	$96,872,159

14_Quarterly_Financial_Data_De

14. Quarterly Financial Data (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]	'	'	'	'	'	'	'	'	'	'
Revenues	$54,053,339	$56,687,910	$47,352,509	$19,420,214	$47,164,382	$53,408,202	$44,279,866	$44,195,776	$177,513,972	$189,048,226
Cost of goods sold	42,793,136	53,652,334	43,602,242	19,172,500	49,549,229	55,670,850	46,300,806	46,454,288	159,220,212	197,975,173
Gross profit	11,260,203	3,035,576	3,750,267	247,714	-2,384,847	-2,262,648	-2,020,940	-2,258,512	18,293,760	-8,926,947
Research and development	71,242	115,099	123,822	228,759	136,549	142,498	148,704	192,617	538,922	620,368
Selling, general and administrative expenses	3,197,232	3,878,786	3,983,544	4,215,546	4,686,606	2,551,415	2,412,495	1,962,841	15,275,108	11,613,357
Operating income/(loss)	7,991,729	-958,309	-357,099	-4,196,591	-7,208,002	-4,956,561	-4,582,139	-4,413,970	2,479,730	-21,160,672
Other income/(expense)	'	'	'	'	'	'	'	'	'	'
Interest rate expense	-3,291,260	-2,932,592	-2,912,590	-2,670,702	-5,011,155	-3,376,796	-5,304,917	-3,965,047	-11,807,144	-17,657,915
Amortization expense	-2,102,795	-2,019,779	-6,071,548	-2,274,262	'	'	'	'	-12,468,384	'
Gain on acquisition bargain purchase	'	'	'	'	0	42,335,876	0	0	0	42,335,876
Loss on debt extingishment	0	-2,520,866	-231,191	-956,480	0	-9,068,868	0	0	-3,708,537	-9,068,868
Interest income	298	7,974	1,424	348	2,440	348	1,840	348	10,044	4,976
Gain on sales of assets	47,062	107,759	47,774	126,160	113,526	0	236,830	0	328,755	350,356
Other income/(expense)	613,166	27,032	-69,228	163,122	-140,136	54,219	-99,569	18,211	734,092	-167,275
Income/ (loss) before income taxes	3,258,200	-8,288,781	-9,592,458	-9,808,405	-12,243,327	24,988,218	-9,747,955	-8,360,458	-24,431,444	-5,363,522
Income tax (expense)/benefit	-165	0	0	-5,600	'	1,085,257	'	-4,000	-5,765	1,081,257
Net income/(loss)	3,258,035	-8,288,781	-9,592,458	-9,814,005	-12,243,327	26,073,475	-9,747,955	-8,364,458	-24,437,209	-4,282,265
Other comprehensive income	'	'	'	'	'	'	'	'	'	'
Foreign currency translation adjustment	76,861	-274,988	-599,566	199,250	-494,822	336,285	-226,977	310,983	-598,443	-74,531
Comprehensive income/(loss)	$3,334,896	($8,563,769)	($10,192,024)	($9,614,755)	($12,738,149)	$26,409,760	($9,974,932)	($8,053,475)	($25,035,652)	($4,356,796)
Income/(loss) per common share attributable to Aemetis, Inc.	'	'	'	'	'	'	'	'	'	'
Basic	$0.02	($0.04)	($0.05)	($0.05)	($0.07)	$0.15	($0.07)	($0.06)	($0.13)	($0.03)
Diluted	$0.02	($0.04)	($0.05)	($0.05)	($0.07)	$0.15	($0.07)	($0.06)	($0.13)	($0.03)
Weighted average shares outstanding	'	'	'	'	'	'	'	'	'	'
Basic	198,056,980	193,901,845	189,636,949	182,234,236	170,734,618	168,583,985	133,239,456	131,128,280	191,008,919	151,023,977
Diluted	202,718,409	193,901,845	189,636,949	182,234,236	170,734,618	176,559,067	133,239,456	131,128,280	191,008,919	151,023,977

15_Related_Party_Transactions_

15. Related Party Transactions (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Eric McAfee and McAfee Capital	'	'
Related party debt	$966,935	$1,262,133
Related party transaction	53,594	65,343
Laird Cagan	'	'
Shares distributed to satisfy revolving line of credit debt	1,171,536	6,231,159
Board Members	'	'
Related party debt	1,651,146	1,300,313
Related party transaction	$354,833	$379,500

16_Income_Tax_Details

16. Income Tax (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Current:	'	'
Federal	$0	$0
State and local	5,765	4,000
Foreign	0	0
Total	5,765	4,000
Deferred:	'	'
Federal	0	-933,849
State and local	0	-151,408
Foreign	0	0
Income tax expense/(benefit)	$5,765	($1,081,257)

16_Income_Tax_Details_1

16. Income Tax (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
United States	($25,712,533)	($2,981,086)
Foreign	281,089	-2,382,436
Loss before income taxes	($24,431,444)	($5,363,522)

16_Income_Tax_Details_2

16. Income Tax (Details 2) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'	'	'	'	'	'	'	'	'
Income tax expense/(benefit) at the federal statutory rate	'	'	'	'	'	'	'	'	($8,306,690)	($1,823,598)
State tax expense (benefit)	'	'	'	'	'	'	'	'	-695,240	-476,437
Stock-based compensation	'	'	'	'	'	'	'	'	555,883	25,464
Foreign tax rate differential	'	'	'	'	'	'	'	'	219,762	475,342
Interest expense	'	'	'	'	'	'	'	'	327,647	429,673
Credits	'	'	'	'	'	'	'	'	0	-150,452
Gain on bargain purchase	'	'	'	'	'	'	'	'	0	-16,727,979
Loss on debt extinguishment	'	'	'	'	'	'	'	'	1,162,032	3,707,620
Cilion transaction costs	'	'	'	'	'	'	'	'	0	302,271
Other	'	'	'	'	'	'	'	'	69,195	196,721
Valuation allowance	'	'	'	'	'	'	'	'	6,673,176	12,960,118
Income tax (expense)/benefit	$165	$0	$0	$5,600	'	($1,085,257)	'	$4,000	$5,765	($1,081,257)
Effective tax rate	'	'	'	'	'	'	'	'	-0.02%	20.16%

16_Income_Tax_Details_3

16. Income Tax (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets (liabilities):	'	'
Organization, start-up costs & intangible assets	$9,302,636	$9,898,832
Stock-based compensation	114,946	233,365
Property, plant and equipment deferred tax asset	-18,929,925	-14,546,837
Net operating loss carryforward	49,139,117	38,790,667
Convertible debt	-5,325	-9,382
Credit carryforward	1,500,000	1,500,000
Debt extinguishment	2,535,989	1,822,458
Other, net	1,544,586	839,555
Total deferred tax assets (liabilities)	45,201,833	38,528,658
Less valuation allowance	-45,201,833	-38,528,658
Deferred tax assets (liabilities)	$0	$0

16_Income_Tax_Details_Narrativ

16. Income Tax (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Undistributed earnings of the Company's foreign subsidiaries	($9,169,651)	($9,494,738)
Federal	'	'
Operating loss carryforwards	115,000,000	'
State	'	'
Operating loss carryforwards	$113,000,000	'

17_Parent_Company_Financial_St2

17. Parent Company Financial Statements (Unaudited) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010
				Parent Company Financial Statements	Parent Company Financial Statements	Parent Company Financial Statements
Current assets:	'	'	'	'	'	'
Cash and cash equivalents	'	'	'	$13,718	$0	$17,631
Intercompany receivables	'	'	'	27,627,159	20,802,877	0
Prepaid expenses	583,891	264,243	'	'	'	'
Total current assets	12,706,908	6,845,449	'	27,640,877	20,802,877	23,458
Investments in Subsidiaries, net of advances	'	'	'	'	'	'
Investment in Aemetis International, Inc.	'	'	'	2,678,525	3,060,684	9,831,430
Investment in Aemetis Americas, Inc	'	'	'	0	116,144	259,473
Total investments in Subsidiaries, net of advances	'	'	'	2,678,525	3,176,828	10,090,903
Other assets	2,923,011	3,365,244	'	23,095	23,095	23,096
Total Assets	97,141,892	96,872,159	'	30,342,497	24,002,800	10,139,650
Liabilities & stockholders' deficit	'	'	'	'	'	'
Accounts payable	9,365,585	15,070,106	'	3,397,294	4,037,137	3,056,268
Outstanding checks in excess of cash	'	'	'	0	25,773	0
Mandatorily redeemable Series B convertibe preferred	'	'	'	2,539,528	2,437,649	2,221,872
Secured notes, net of discount for issuance cost	5,857,104	5,756,752	'	'	'	'
Other current liabilities	6,245,745	5,803,857	'	1,677,835	2,174,608	1,714,229
Total current liabilities	36,116,546	57,835,203	'	7,614,657	8,675,167	8,126,086
Subsidiary obligation in excess of investment	'	'	'	'	'	'
Investment in AE Advanced Fuels, Inc.	'	'	'	31,324,660	8,400,675	2,699,296
Investment in Aemetis Americas, Inc	'	'	'	246,676	0	0
Investment in Aemetis Biofuels, Inc.	'	'	'	2,741,279	2,624,575	2,488,735
Investment in Aemetis Technologies, Inc.	'	'	'	833,318	438,375	0
Investment in Biofuels Marketing, Inc.	'	'	'	349,056	349,056	360,185
Total subsidiary obligation in excess of investment	'	'	'	35,494,989	11,812,681	5,548,216
Total long term liabilities	73,792,495	35,522,004	'	35,494,989	11,812,681	11,463,272
Stockholders' equity/(deficit)	'	'	'	'	'	'
Series B Preferred convertible stock	2,401	3,098	'	2,401	3,098	3,165
Common stock	199,737	180,281	'	199,737	180,281	90,342
Additional paid-in capital	84,192,552	75,457,760	'	84,192,552	75,457,760	38,557,376
Accumulated deficit	-94,245,503	-69,808,294	'	-94,245,503	-69,808,294	-47,229,670
Accumulated other comprehensive loss	-2,916,336	-2,317,893	'	-2,916,336	-2,317,893	-870,921
Total stockholders' equity(deficit)	-12,767,149	3,514,952	-22,203,082	-12,767,149	3,514,952	-9,449,708
Total liabilities & stockholders' equity (deficit)	$97,141,892	$96,872,159	'	$30,342,497	$24,002,800	$10,139,650

17_Parent_Company_Financial_St3

17. Parent Company Financial Statements (Details 1) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Selling, general and administrative expenses	$3,197,232	$3,878,786	$3,983,544	$4,215,546	$4,686,606	$2,551,415	$2,412,495	$1,962,841	$15,275,108	$11,613,357
Operating loss	7,991,729	-958,309	-357,099	-4,196,591	-7,208,002	-4,956,561	-4,582,139	-4,413,970	2,479,730	-21,160,672
Other income/(expense)	'	'	'	'	'	'	'	'	'	'
Interest expense	-3,291,260	-2,932,592	-2,912,590	-2,670,702	-5,011,155	-3,376,796	-5,304,917	-3,965,047	-11,807,144	-17,657,915
Other income/(expense)	613,166	27,032	-69,228	163,122	-140,136	54,219	-99,569	18,211	734,092	-167,275
Loss before income taxes	3,258,200	-8,288,781	-9,592,458	-9,808,405	-12,243,327	24,988,218	-9,747,955	-8,360,458	-24,431,444	-5,363,522
Income tax (expense)/benefit	-165	0	0	-5,600	'	1,085,257	'	-4,000	-5,765	1,081,257
Other comprehensive loss	'	'	'	'	'	'	'	'	'	'
Foreign currency translation adjustment	76,861	-274,988	-599,566	199,250	-494,822	336,285	-226,977	310,983	-598,443	-74,531
Comprehensive loss	3,334,896	-8,563,769	-10,192,024	-9,614,755	-12,738,149	26,409,760	-9,974,932	-8,053,475	-25,035,652	-4,356,796
Parent Company Financial Statements	'	'	'	'	'	'	'	'	'	'
Equity in subsidiary earnings (losses)	'	'	'	'	'	'	'	'	-22,134,091	-12,496
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	2,686,828	2,302,944
Operating loss	'	'	'	'	'	'	'	'	-24,820,919	-2,315,440
Other income/(expense)	'	'	'	'	'	'	'	'	'	'
Interest expense	'	'	'	'	'	'	'	'	187,417	1,865,803
Other income/(expense)	'	'	'	'	'	'	'	'	576,892	-97,022
Loss before income taxes	'	'	'	'	'	'	'	'	-24,431,444	-4,278,265
Income tax (expense)/benefit	'	'	'	'	'	'	'	'	5,765	4,000
Net loss	'	'	'	'	'	'	'	'	-24,437,209	-4,282,265
Other comprehensive loss	'	'	'	'	'	'	'	'	'	'
Foreign currency translation adjustment	'	'	'	'	'	'	'	'	-598,443	-74,531
Comprehensive loss	'	'	'	'	'	'	'	'	($25,035,652)	($4,356,796)

17_Parent_Company_Financial_St4

17. Parent Company Financial Statements (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Adjustments to reconcile net loss to net cash provided/(used) in operating activities:	'	'
Stock-based compensation	$1,760,072	$686,059
Change in fair value of warrant liability	-197,127	97,022
Changes in assets and liabilities:	'	'
Prepaid expenses	13,535	148,166
Net cash (used in) operating activities	-1,683,125	-16,931,727
Financing activities:	'	'
Equity Offering	1,075,200	'
Warrants exercised	1,082,735	1,433
Net cash used by financing activities	6,249,916	33,336,449
Net increase/(decrease) in cash and cash equivalents	4,635,217	41,137
Cash and cash equivalents at beginning of period	290,603	249,466
Cash and cash equivalents at end of period	4,925,820	290,603
Supplemental disclosures of cash flow information, cash paid:	'	'
Income tax expense	-5,765	4,000
Supplemental disclosures of cash flow information, non-cash transactions:	'	'
Issuance of warrants to subordinated debt holders	1,127,120	0
Issuance of shares for acquisition	0	12,511,200
Issuance of shares to related party for repayment of line of credit	821,946	4,107,141
Other asset transferred to related party	170,000	0
Warrant liability transferred to equity upon exercise	1,006,648	0
Parent Company Financial Statements	'	'
Operating activities:	'	'
Net loss	-24,437,209	-4,282,265
Adjustments to reconcile net loss to net cash provided/(used) in operating activities:	'	'
Stock-based compensation	1,760,072	686,059
Amortization of debt issuance discount	0	400,997
Change in fair value of warrant liability	-197,127	97,022
Changes in assets and liabilities:	'	'
Subsidiary portion of net losses	22,134,091	12,496
Prepaid expenses	0	4,668
Accounts payable	-639,843	236,887
Accrued interest expense	0	682,983
Other liabilities	-177,896	288,203
Net cash (used in) operating activities	-1,557,912	-1,872,950
Investing activities:	'	'
Change in outstanding checks in excess of cash	-25,773	25,773
Subsidiary advances, net	514,668	9,417,256
Net cash provided in investing activities	488,895	9,443,029
Financing activities:	'	'
Proceeds from borrowings under secured debt facilities	0	840,000
Repayments of borrowings under secured debt facilities	0	-8,412,259
Equity Offering	1,075,200	0
Warrants exercised	7,535	1,433
Net cash used by financing activities	1,082,735	-7,570,826
Net increase/(decrease) in cash and cash equivalents	13,718	-747
Cash and cash equivalents at beginning of period	0	747
Cash and cash equivalents at end of period	13,718	0
Supplemental disclosures of cash flow information, cash paid:	'	'
Interest payments	4,522,097	2,084,751
Income tax expense	5,765	4,000
Supplemental disclosures of cash flow information, non-cash transactions:	'	'
Issuance of warrants to non-employees to secure procurement and working capital	335,617	0
Issuance of warrants to subordinated debt holders	1,127,120	0
Issuance of shares for acquisition	0	12,511,200
Payments of principal, fees and interest by issuance of stock	3,616,284	11,885,579
Issuance of shares to related party for repayment of line of credit	821,946	4,107,141
Beneficial conversion discount on related party debt	0	884,851
Other asset transferred to related party	170,000	0
Warrant liability transferred to equity upon exercise	$1,006,648	$0