General form of registration statement for all companies including face-amount certificate companies

CONDENSED CONSOLIDATED BALANCE SHEETS

v2.4.0.8
CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
Jun. 30, 2013
Dec. 31, 2012
Dec. 31, 2011
Current assets:      
Cash and cash equivalents $ 269,817 $ 1,572,785 $ 3,018,566
Short-term investments, restricted 0 181,859 683,428
Accounts receivable, net 1,901,256 2,700,243 1,399,232
Inventory, net 3,730,668 3,356,622 2,568,986
Unbilled revenue 107,545 0  
Due from related party 0 55,837 299,739
Prepaid and other current assets 617,878 402,846 112,716
Total current assets 6,627,164 8,270,192 8,082,667
Property, plant and equipment, net 649,309 435,612 385,779
Intangible assets, net 784,030 372,020 241,621
Goodwill 40,870    
Other assets 40,425 39,425 35,425
TOTAL ASSETS 8,141,798 9,117,249 8,745,492
Current liabilities:      
Demand notes payable, related party 1,337,500 1,337,500 1,037,500
Current portion of convertible debentures, related party 90,967 90,967 0
Accounts payable 1,667,587 1,151,010 812,214
Accrued expenses 1,014,495 807,922 727,463
Deferred revenue 607,500 677,919 509,283
Due to related party 535,729 0  
Interest payable, related party 167,774 126,170 61,062
Total current liabilities 5,421,552 4,191,488 3,147,522
Long-term liabilities:      
Deferred revenue, net of current portion 139,586 142,726 183,839
Convertible debentures, related party, net of current portion 0 0 190,967
Total liabilities 5,561,138 4,334,214 3,522,328
Commitments and contingencies 0 0 0
Redeemable Common stock, $0.001 par value 0 0 0
Tecogen Inc. shareholders’ equity:      
Common stock 54,298 54,448 53,994
Additional paid-in capital 16,297,928 16,319,985 15,486,775
Common stock subscription 0 0 0
Receivable from shareholder   0 (345,000)
Accumulated deficit (13,710,596) (11,759,723) (10,122,766)
Total Tecogen Inc. stockholders’ equity 2,641,630 4,614,710 5,073,003
Noncontrolling interest (60,970) 168,325 150,161
Total stockholders’ equity 2,580,660 4,783,035 5,223,164
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 8,141,798 $ 9,117,249 $ 8,745,492