v2.4.1.9
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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
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12 Months Ended |
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| Notes to Financial Statements |
|
| Basis of Presentation and Principles of Consolidation |
The consolidated financial statements of the Company have been prepared
in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in United
States dollars. The consolidated financial statements include the accounts of the Company; its wholly-owned subsidiaries SunSi
Energies Hong Kong Limited (“SE Hong Kong”), FFE USA, FFE Costa Rica, ESCO, and American Lighting; and TransPacific
Energy, Inc. (“TPE”), in which the Company maintains a 50.3% equity interest. All intercompany accounts and transactions
are eliminated in consolidation. |
| Acquisition of American Lighting |
On April 25, 2014, the Company acquired American Lighting, a leading
commercial lighting specialist based, in San Diego, California (see Note 8 – Business Combinations). |
| Predecessor and Successor Reporting |
The American Lighting transaction was accounted for under the acquisition
method of accounting in accordance with generally accepted accounting principles. For the purpose of financial reporting, ALD w
deemed to be the predecessor company and ForceField is deemed to be the successor company in accordance with the rules and regulations
issued by the Securities and Exchange Commission (“SEC”). The assets and liabilities of ALD were recorded at their
respective fair values as of the acquisition date. Fair value adjustments related to the transaction are reflected in the books
of ForceField, resulting in assets and liabilities of the Company being recorded at fair value at April 25, 2014. Therefore the
Company’s financial information prior to the transaction is not comparable to its financial information subsequent to the
transaction.
As a result of the impact of pushdown accounting, the financial statements
and certain note presentations separate the Company’s presentations into two distinct periods, the period before the consummation
of the transaction (labeled “Predecessor”) and the period after that date (labeled “Successor”), to indicate
the application of a different basis of accounting between the periods presented. Predecessor account balances and results of operations
for the current period are effective through April 30, 2014, as the impact of transactions recorded from April 26, 2014 through
April 30, 2014 was not material. All intercompany accounts and transactions are eliminated through consolidation. |
| Use of Estimates |
The preparation
of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect
the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to revenue
recognition, valuation of accounts receivable and inventories, purchase price allocation of acquired businesses, impairment of
long lived assets and goodwill, valuation of financial instruments, income taxes, and contingencies. The Company bases its estimates
on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality
of information available as of the date of these financial statements. The results of these assumptions provide the basis for making
estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results
could differ from these estimates. |
| Revenue Recognition |
The Company recognizes revenue on the percentage-of-completion method,
measured by the percentage of total costs incurred to date against the estimated total costs for each contract. Contract costs
include all direct material and labor costs and those indirect costs related to contract performance, such as indirect labor, supplies,
tools, repairs and depreciation costs. General and administrative costs are charged to expense as incurred. Provisions for estimated
losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions
and estimated profitability, including those arising from contract penalty provisions, and final contract settlements may result
in revisions to costs and income and are recognized in the period in which the revisions are determined. Profit incentives are
included in revenue when their realization is reasonably assured. An amount equal to contract costs attributable to claims is included
in revenue when realization is probable and the amount can be reliably estimated.
The asset, Costs and estimated earnings in excess of billings on
uncompleted contracts, represents revenue recognized in excess of amounts billed. The liability, Billings in excess of costs and
estimated earnings on uncompleted contracts, represents billings in excess of revenue recognized.
Revenue from rebates from utilities may be recognized on eligible
energy-efficient lighting retrofit projects. These rebates are simultaneously credited against the quoted contract price and assigned
to the Company by the customer. The Company is responsible for the application of the rebate, and bears the risk of any loss from
the verification and collection of the rebate. During the successor period of April 26, 2014 through December 31, 2014, revenue
from rebates from utilities totaled $1,097,081. During the predecessor period of January 1, 2014 through April 25, 2014 and for
the year ended December 31, 2013, revenue from rebates from utilities totaled $786,519 and $2,630,815, respectively.
Certain rebates from utility companies are subject to refund rights
in the event that specified energy savings are not met. The Company assesses each retrofit project subject to refund rights to
determine if the estimated energy savings are likely to be met. As of December 31, 2014 and 2013, there were no retrofit projects
subject to this refund right that were not expected to meet the specified energy savings.
The utilities providing the retrofit rebate, at their discretion,
can audit the Company's customer installations prior to payment. These audits often result in an adjustment to the rebate, which
is netted against revenues. A reserve for adjustments was recorded based upon current period sales and the Company’s historical
experience factor in recording such rebate adjustments. During the successor period of April 26, 2014 through December 31, 2014,
adjustments to rebates from utilities totaled ($23,191). During the predecessor period of January 1, 2014 through April
25, 2014 and for the year ended December 31, 2013, adjustments to rebates from utilities totaled $50,409 and $45,648, respectively.
These amounts are netted in the Company’s accounts receivable and revenue. |
| Fair Value Measurements |
The Financial Accounting Standards Board (“FASB”) Accounting
Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures” (“ASC 820”) defines
fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal
or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement
date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize
the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure
fair value:
Level 1 - Quoted prices in active markets for identical assets
or liabilities.
Level 2 - Inputs other than quoted prices included within
Level 1 that are either directly or indirectly observable.
Level 3 - Unobservable inputs that are supported by little
or no market activity, therefore requiring an entity to develop its own assumptions about the assumptions that market participants
would use in pricing.
Fair value estimates discussed herein are based upon certain market
assumptions and pertinent information available to management as of December 31, 2014. The Company uses the market approach to
measure fair value for its Level 1 financial assets and liabilities. The market approach uses prices and other relevant information
generated by market transactions involving identical or comparable assets or liabilities. The respective carrying value of certain
balance sheet financial instruments approximates its fair value. These financial instruments include cash, trade receivables, related
party payables, accounts payable, accrued liabilities and short-term borrowings. Fair values were estimated to approximate carrying
values for these financial instruments since they are short term in nature and they are receivable or payable on demand.
The estimated fair value of assets and liabilities acquired in business
combinations and reporting units and long-lived assets used in the related asset impairment tests utilize inputs classified as
Level 3 in the fair value hierarchy.
The Company determines the fair value of contingent consideration
based on a probability-weighted discounted cash flow analysis. The fair value remeasurement is based on significant inputs not
observable in the market and thus represents a Level 3 measurement as defined in the fair value hierarchy. In each period, the
Company reassesses its current estimates of performance relative to the stated targets and adjusts the liability to fair value.
Any such adjustments are included as a component of Other Income (Expense) in the Consolidated Statements of Operations and Comprehensive
Loss.
The following table summarizes the Company’s financial assets
and liabilities measured at fair value on a recurring basis as of December 31, 2014:
| |
Level 1 |
|
Level 2 |
|
Level 3 |
|
| Earnout liability |
— |
|
— |
|
$ |
3,871,000 |
|
| |
|
|
|
|
|
|
|
The following table summarizes the change in the Company’s
financial assets and liabilities measured at fair value as of December 31, 2014:
| |
|
2014 |
|
| |
|
|
|
| Fair value, January 1 |
|
$ |
- |
|
| Fair value of contingent consideration issued during the period |
|
|
3,871,000 |
|
| Change in fair value |
|
|
(545,000 |
) |
| Fair value, December 31 |
|
$ |
3,326,000 |
|
|
| Derivative Financial Instruments |
The Company
does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risk. Terms of convertible promissory
notes are reviewed to determine whether or not they contain embedded derivative instruments that are required to be accounted for
separately from the host contract, and recorded on the balance sheet at fair value. The fair value of derivative liabilities is
required to be revalued at each reporting date, with corresponding changes in fair value recorded in current period operating results. |
| Beneficial Conversion Features |
In accordance
with FASB ASC 470-20, “Debt with Conversion and Other Options” the Company records a beneficial conversion feature
(“BCF”) related to the issuance of convertible debt or preferred stock instruments that have conversion features at
fixed rates that are in-the-money when issued. The BCF for the convertible instruments is recognized and measured by allocating
a portion of the proceeds equal to the intrinsic value of that feature to additional paid-in capital. The intrinsic value is generally
calculated at the commitment date as the difference between the conversion price and the fair value of the common stock or other
securities into which the security is convertible, multiplied by the number of shares into which the security is convertible. If
certain other securities are issued with the convertible security, the proceeds are allocated among the different components. The
portion of the proceeds allocated to the convertible security is divided by the contractual number of the conversion shares to
determine the effective conversion price, which is used to measure the BCF. The effective conversion price is used to compute the
intrinsic value. The value of the BCF is limited to the basis that is initially allocated to the convertible security. |
| Stock Purchase Warrants |
The Company
accounts for warrants issued to purchase shares of its common stock as equity in accordance with FASB ASC 480, Accounting
for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing
Liabilities from Equity. |
| Cash and cash equivalents |
The Company considers temporary cash
investments with an original maturity of three months or less to be cash equivalents. The Company maintains its cash balances with
a high-credit-quality financial institution. At times, such cash may be in excess of the Federal Deposit Insurance Corporation’s
insured limit of $250,000. The Company has not experienced any losses in such accounts, and management believes the Company is
not exposed to any significant credit risk on its cash and cash equivalents. |
| Accounts receivable |
Accounts receivable are customer obligations due under normal trade
terms. The Company performs periodic credit evaluations of its customers’ financial condition. The Company records an allowance
for doubtful accounts based upon factors surrounding the credit risk of certain customers and specifically identified amounts that
it believes to be uncollectible. Recovery of bad debt amounts previously written off is recorded as a reduction of bad debt expense
in the period the payment is collected. If the Company’s actual collection experience changes, revisions to its allowance
may be required. After all attempts to collect a receivable have failed, the receivable is written off against the allowance.
Accounts receivable balances consist of amounts due from customers
and are recorded net of allowances for doubtful accounts, a reserve for sales adjustments and deferred payment plan discounts.
The Company has a non-interest-bearing payment plan for accounts
receivable under which participating customers make installment payments of equal amounts over predetermined terms, usually a two-year
period. In accordance with FASB ASC 310, Receivables, the Company estimates the present value of the payment plan for accounts
receivable using imputed interest at the Company's borrowing rate at the end of the year (6.25% as of December 31, 2014 and December
31, 2013).
The Company's long-term receivables are considered financing
receivables. The credit quality of these customers is evaluated on an ongoing basis and the allowance for doubtful accounts
is adjusted for any changes in assessed risk. During the successor period of April 26, 2014 through December 31, 2014, the
Company recorded a decrease of $3,026 in the provision and recorded $0 in write offs. During the predecessor period of
January 1, 2014 through April 25, 2014 and for the year ended December 31, 2013, the Company recorded a decrease of $32,967
and $77,874, respectively and $11,811 and $17,792, respectively in write-offs for both periods.
The difference between the present value and face value is recorded
as unamortized discounts, which will be amortized over the term of the payment plan. The allowance for discounts on deferred payment
plan accounts receivable was $10,640 and $12,016 as of December 31, 2014 and 2013, respectively. The Company recorded $2,327 of
interest income from deferred payment plan accounts receivable during the successor period of April 26, 2014 through December 31,
2014. The Company recorded $5,561 of interest income from deferred payment plan accounts receivable during the predecessor period
of January 1, 2014 through April 25, 2014. The Company recorded $6,001 of interest income from deferred payment plan accounts receivable
during the year ended December 31, 2013.
For rebate receivables from utilities, the Company typically is entitled
to receive a portion of such amounts upon completion of the project, and the remaining portion after specified conditions are proven
to have been met. |
| Inventory |
Inventory consists
of finished goods and is stated at the lower of cost or market value. Cost is determined on a first-in, first-out ("FIFO")
basis. Inventory is reviewed periodically for slow-moving and obsolete items. The Company believes that no reserve for obsolete
inventory is necessary as of December 31, 2014 and December 31, 2013. |
| Property and equipment |
Property and equipment are stated at
cost or fair value if acquired as part of a business combination. Depreciation is computed by the straight-line method and is charged
to operations over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred. The carrying
amount and accumulated depreciation of assets sold or retired are removed from the accounts in the year of disposal and any resulting
gain or loss is included in results of operations. The estimated useful lives of property and equipment are as follows:
| Computers and equipment |
3 – 7 years |
| Furniture and fixtures |
5 – 10 years |
| Leasehold improvements |
Lesser of lease term or estimated useful life |
| Vehicles |
5 years |
|
| Goodwill and Intangible Assets |
Goodwill represents the future economic benefit arising from other
assets acquired that could not be individually identified and separately recognized. The goodwill arising from the Company’s
acquisitions is attributable to the value of the potential expanded market opportunity with new customers. Intangible assets have
either an identifiable or indefinite useful life. Intangible assets with identifiable useful lives are amortized on a straight-line
basis over their economic or legal life, whichever is shorter. The Company’s amortizable intangible assets consist of customer
relationships, distribution and licensing agreements, non-compete agreements and technology. Their useful lives range from 0.5
to 15 years. The Company’s indefinite-lived intangible assets consist of trade names.
Goodwill and indefinite-lived assets are not amortized, but are subject
to annual impairment testing unless circumstances dictate more frequent assessments. The Company performs an annual impairment
assessment for goodwill during the fourth quarter of each year and more frequently whenever events or changes in circumstances
indicate that the fair value of the asset may be less than the carrying amount. Goodwill impairment testing is a two-step process
performed at the reporting unit level. Step one compares the fair value of the reporting unit to its carrying amount. The fair
value of the reporting unit is determined by considering both the income approach and market approaches. The fair values calculated
under the income approach and market approaches are weighted based on circumstances surrounding the reporting unit. Under the income
approach, the Company determines fair value based on estimated future cash flows of the reporting unit, which are discounted to
the present value using discount factors that consider the timing and risk of cash flows. For the discount rate, the Company relies
on the capital asset pricing model approach, which includes an assessment of the risk-free interest rate, the rate of return from
publicly traded stocks, the Company’s risk relative to the overall market, the Company’s size and industry and other
Company specific risks. Other significant assumptions used in the income approach include the terminal value, growth rates, future
capital expenditures and changes in future working capital requirements. The market approaches use key multiples from guideline
businesses that are comparable and are traded on a public market. If the fair value of the reporting unit is greater than its carrying
amount, there is no impairment. If the reporting unit’s carrying amount exceeds its fair value, then the second step must
be completed to measure the amount of impairment, if any. Step two calculates the implied fair value of goodwill by deducting the
fair value of all tangible and intangible net assets of the reporting unit from the fair value of the reporting unit as calculated
in step one. In this step, the fair value of the reporting unit is allocated to all of the reporting unit’s assets and liabilities
in a hypothetical purchase price allocation as if the reporting unit had been acquired on that date. If the carrying amount of
goodwill exceeds the implied fair value of goodwill, an impairment loss is recognized in an amount equal to the excess.
Determining the fair value of a reporting unit is judgmental in nature
and requires the use of significant estimates and assumptions, including revenue growth rates, strategic plans and future market
conditions, among others. There can be no assurance that the Company’s estimates and assumptions made for purposes of the
goodwill impairment testing will prove to be accurate predictions of the future. Changes in assumptions and estimates could cause
the Company to perform impairment test prior to scheduled annual impairment tests scheduled in the fourth quarter. |
| Long-Lived Assets |
The Company evaluates the recoverability
of its long-lived assets whenever events or changes in circumstances have indicated that an asset may not be recoverable. The long-lived
asset is grouped with other assets at the lowest level for which identifiable cash flows are largely independent of the cash flows
of other groups of assets and liabilities. If the sum of the projected undiscounted cash flows is less than the carrying value
of the assets, the assets are written down to the estimated fair value. |
| Income taxes |
The Company accounts for income taxes
under FASB ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities
are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of
existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted
tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or
settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income
in the period that includes the enactment date. FASB ASC 740-10-05, “Accounting for Uncertainty in Income Taxes” prescribes
a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken
or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be
sustained upon examination by taxing authorities.
The amount recognized is measured as
the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. We assess the
validity of our conclusions regarding uncertain tax positions on a quarterly basis to determine if facts or circumstances have
arisen that might cause us to change our judgment regarding the likelihood of a tax position’s sustainability under audit. |
| Foreign Currency Translation |
The functional and reporting currency of ForceField Energy S.A. is
the Costa Rican Colon. Management has adopted ASC 830 “Foreign Currency Matters” for transactions that occur in foreign
currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance
sheet date. Average monthly rates are used to translate revenues and expenses.
Transactions denominated in currencies other than the functional
currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange
gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods.
Assets and liabilities of the Company’s operations are translated
into the reporting currency, United States dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses
are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate
when the transaction occurred. The resulting translation adjustment is reflected as accumulated other comprehensive income, a separate
component of stockholders' equity in the statement of stockholders' equity. |
| Comprehensive Gain or Loss |
ASC 220 “Comprehensive Income,” establishes standards
for the reporting and display of comprehensive income and its components in the financial statements. As of December 31, 2014 and
December 31, 2013, the Company determined that it had items that represented components of comprehensive income and, therefore,
has included a statement of comprehensive income in the financial statements. |
| Advertising expenses |
Advertising costs are expensed as incurred and included in selling
and marketing expenses. |
| Shipping and handling costs |
Shipping and handling costs related to the acquisition of goods from
vendors are included in cost of sales. |
| Basic and Diluted Net Income (Loss) Per Share |
The Company computes net income (loss)
per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic
and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income
(loss) available to common stockholders (numerator) by the weighted average number of shares outstanding (denominator) during the
period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock
method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the
period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted
EPS excludes all dilutive potential shares if their effect is anti-dilutive. |
| Reclassifications |
Certain prior year amounts have been
reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial
position. |
| Recent accounting pronouncements |
The Company has implemented all new accounting
pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new
pronouncements that have been issued that might have a material impact on its financial position or results of operations. |
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Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.
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Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.
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Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.
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Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory.
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-Name Financial Reporting Release (FRR)
-Number 206
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The entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles.
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Disclosure of accounting policy for reclassifications that affects the comparability of the financial statements.
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Disclosure of accounting policy for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, basis of assets, depreciation and depletion methods used, including composite deprecation, estimated useful lives, capitalization policy, accounting treatment for costs incurred for repairs and maintenance, capitalized interest and the method it is calculated, disposals and impairments.
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-Number 210
-Section 02
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Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.
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Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.
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Disclosure of accounting policy for the classification of shipping and handling costs, including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs.
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Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
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