Quarterly report pursuant to Section 13 or 15(d)

Consolidated Statements of Cash Flows

v2.4.0.8
Consolidated Statements of Cash Flows (USD $)
 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Statement of Cash Flows [Abstract]    
Proceeds from Related Party Debt $ 1,200,000 $ 0
Business Acquisition, Purchase Price Allocation, Current Assets, Inventory 17,400 0
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss attributable to Tecogen Inc. (3,616,179) (1,795,789)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 194,260 150,751
Provision (recovery) for losses on accounts receivable (34,700) 0
Provision (recovery) for inventory reserve 0 5,800
Stock-based compensation (8,105) 232,828
Other Noncash Income (Expense) 0 6,100
Changes in operating assets and liabilities    
Short-term investments (202) (4,497)
Accounts receivable 433,931 (538,435)
Inventory (961,185) (1,483,876)
Unbilled revenue (140,081) 0
Due from related party 55,837 (141,725)
Prepaid expenses and other current assets (127,673) (332,751)
Increase (Decrease) in Other Operating Assets (33,000) 0
Increase (decrease) in:    
Accounts payable 1,746,631 93,426
Accrued expenses 283,355 (123,372)
Due to related party 270,954 329,771
Deferred revenue 396,328 0
Interest payable, related party 72,553 47,306
Net cash used in operating activities (1,467,276) (3,554,463)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (163,824) (172,587)
Purchases of intangible assets (332,862) (92,965)
Acquisition of Developed Technology (497,800) 0
Payments to Acquire Short-term Investments 0 506,345
Proceeds from Sale of Short-term Investments 182,061 0
Net cash provided by (used in) investing activities (812,425) 240,793
CASH FLOWS FROM FINANCING ACTIVITIES:    
Conversion of accrued convertible debenture interest into common stock 0 480,000
Proceeds from sale of subsidiary common stock 0 500,000
Payments for Share-based Compensation Awards Forfeited 350 0
Net cash provided by (used in) financing activities 1,199,650 980,000
Net increase (decrease) in cash and cash equivalents (1,080,051) (2,333,670)
Cash and cash equivalents, beginning of the period 1,572,785 3,018,566
Cash and cash equivalents, end of the period 492,734 684,896
Non-cash investing and financing activities:    
Interest paid 7,235 0
Business Acquisition, Purchase Price Allocation, Property, Plant and Equipment 199,530 0
Business Acquisition, Purchase Price Allocation, Amortizable Intangible Assets 240,000 0
Business Acquisition, Purchase Price Allocation, Goodwill Amount $ 40,870 $ 0