$TGEN
TECOGEN INC. Stock $tgen

$tgen Overview Financials Valuation SEC Filings Company Website

2014 Q1 Form 10-Q Financial Statement

#000153743514000023 Filed on May 15, 2014

Income Statement

Concept	2014 Q1	2013 Q1	2011 Q4
Revenue	$4.216M	$4.046M	$2.350M
YoY Change	4.19%	24.41%	2.62%
Cost Of Revenue	$2.790M	$2.934M	$1.360M
YoY Change	-4.94%	59.65%	3.82%
Gross Profit	$1.426M	$1.112M	$990.0K
YoY Change	28.26%	-21.39%	1.02%
Gross Profit Margin	33.83%	27.48%	42.13%
Selling, General & Admin	$2.474M	$2.071M	$1.890M
YoY Change	19.44%	6.06%	40.0%
% of Gross Profit	173.45%	186.25%	190.91%
Research & Development	$308.1K	$161.0K
YoY Change	91.39%
% of Gross Profit	21.6%	14.48%
Depreciation & Amortization	$72.26K	$55.86K	$40.00K
YoY Change	29.36%	16.63%	0.0%
% of Gross Profit	5.07%	5.02%	4.04%
Operating Expenses	$2.782M	$2.232M	$1.890M
YoY Change	24.63%	14.31%	40.0%
Operating Profit	-$1.048M	-$959.1K	-$900.0K
YoY Change	9.22%	78.23%	143.24%
Interest Expense	$34.77K	$23.38K	$0.00
YoY Change	48.74%	31.32%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income	-$1.079M	-$978.5K	-$910.0K
YoY Change	10.29%	80.83%	152.78%
Income Tax	$0.00	$0.00	$0.00
% Of Pretax Income
Net Earnings	-$1.020M	-$860.4K	-$790.0K
YoY Change	18.56%	96.3%	182.14%
Net Earnings / Revenue	-24.2%	-21.26%	-33.62%
Basic Earnings Per Share
Diluted Earnings Per Share	-$0.07	-$0.07	-$0.07
COMMON SHARES
Basic Shares Outstanding	15.16M shares	54.45M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2014 Q1	2013 Q1	2011 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments	$2.530M	$860.0K	$3.700M
YoY Change	194.19%	-63.4%	93.72%
Cash & Equivalents	$1.947M	$680.7K	$1.573M
Short-Term Investments	$580.0K	$180.0K	$680.0K
Other Short-Term Assets	$610.0K	$660.0K	$110.0K
YoY Change	-7.58%	247.37%	22.22%
Inventory	$3.473M	$3.406M	$2.569M
Prepaid Expenses
Receivables	$4.250M	$3.016M	$1.399M
Other Receivables	$4.550M
Total Short-Term Assets	$11.89M	$7.949M	$8.083M
YoY Change	49.56%	-3.41%	55.14%
LONG-TERM ASSETS
Property, Plant & Equipment	$634.6K	$703.0K	$385.8K
YoY Change	-9.73%	71.45%	-3.56%
Goodwill	$40.87K	$40.87K
YoY Change	0.0%
Intangibles		$240.0K
YoY Change
Long-Term Investments
YoY Change
Other Assets	$40.43K	$39.43K	$35.43K
YoY Change	2.54%	-1.44%	-11.44%
Total Long-Term Assets	$1.686M	$1.428M	$662.8K
YoY Change	18.08%	101.07%	-1.07%
TOTAL ASSETS
Total Short-Term Assets	$11.89M	$7.949M	$8.083M
Total Long-Term Assets	$1.686M	$1.428M	$662.8K
Total Assets	$13.57M	$9.377M	$8.745M
YoY Change	44.76%	4.88%	48.73%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.864M	$1.462M	$812.2K
YoY Change	27.51%	44.74%	14.4%
Accrued Expenses	$1.407M	$1.007M	$727.5K
YoY Change	39.83%	22.75%	-26.52%
Deferred Revenue
YoY Change
Short-Term Debt	$3.000M	$1.340M	$1.040M
YoY Change	123.88%	28.85%	258.62%
Long-Term Debt Due		$90.00K	$0.00
YoY Change			-100.0%
Total Short-Term Liabilities	$7.280M	$5.366M	$3.148M
YoY Change	35.67%	63.1%	9.29%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$190.0K
YoY Change		-100.0%
Other Long-Term Liabilities	$260.0K	$150.0K	$180.0K
YoY Change	73.33%	-16.67%
Total Long-Term Liabilities	$260.0K	$150.0K	$370.0K
YoY Change	73.33%	-59.46%
TOTAL LIABILITIES
Total Short-Term Liabilities	$7.280M	$5.366M	$3.148M
Total Long-Term Liabilities	$260.0K	$150.0K	$370.0K
Total Liabilities	$7.542M	$5.515M	$3.522M
YoY Change	36.77%	40.32%	14.73%
SHAREHOLDERS EQUITY
Retained Earnings	-$16.23M	-$12.62M	-$10.12M
YoY Change	28.6%
Common Stock	$15.16K	$54.45K	$53.99K
YoY Change	-72.15%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$6.294M	$3.807M	$5.073M
YoY Change
Total Liabilities & Shareholders Equity	$13.57M	$9.377M	$8.745M
YoY Change	44.76%	4.88%	48.73%

Cashflow Statement

Concept	2014 Q1	2013 Q1	2011 Q4
OPERATING ACTIVITIES
Net Income	-$1.020M	-$860.4K	-$790.0K
YoY Change	18.56%	96.3%	182.14%
Depreciation, Depletion And Amortization	$72.26K	$55.86K	$40.00K
YoY Change	29.36%	16.63%	0.0%
Cash From Operating Activities	-$2.154M	-$255.7K	-$840.0K
YoY Change	742.28%	-85.56%	-362.5%
INVESTING ACTIVITIES
Capital Expenditures	$55.96K	$313.0K	-$90.00K
YoY Change	-82.12%	358.65%	-43.75%
Acquisitions
YoY Change
Other Investing Activities	-$580.0K		-$180.0K
YoY Change			-212.5%
Cash From Investing Activities	-$675.5K	-$636.4K	-$280.0K
YoY Change	6.14%	623.98%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-$2.938M	$0.00	2.930M
YoY Change		-100.0%	414.04%
NET CHANGE
Cash From Operating Activities	-$2.154M	-$255.7K	-840.0K
Cash From Investing Activities	-$675.5K	-$636.4K	-280.0K
Cash From Financing Activities	-$2.938M	$0.00	2.930M
Net Change In Cash	-$5.767M	-$892.1K	1.810M
YoY Change	546.45%	-34.34%	103.37%
FREE CASH FLOW
Cash From Operating Activities	-$2.154M	-$255.7K	-$840.0K
Capital Expenditures	$55.96K	$313.0K	-$90.00K
Free Cash Flow	-$2.210M	-$568.7K	-$750.0K
YoY Change	288.56%	-69.08%	-256.25%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2013Q4	us-gaap	Assets Assets	17630069	USD
CY2013Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	2338046	USD
CY2014Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	1864044	USD
CY2014Q1	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	4249889	USD
CY2013Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	3740885	USD
CY2014Q1	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1407452	USD
CY2013Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1139554	USD
CY2014Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	22508013	USD
CY2013Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	22463996	USD
CY2014Q1	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Requisite Service Period Recognition Value AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	32491	USD
CY2014Q1	us-gaap	Advertising Cost Policy Expensed Advertising Cost AdvertisingCostPolicyExpensedAdvertisingCost	<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Advertising Costs</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company expenses the costs of advertising as incurred. For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">three months ended</font><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;">2013</font><font style="font-family:inherit;font-size:10pt;">, advertising expense was approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$48,000</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$29,000</font><font style="font-family:inherit;font-size:10pt;">, respectively.</font></div></div>
CY2013Q1	us-gaap	Advertising Expense AdvertisingExpense	29000	USD
CY2014Q1	us-gaap	Advertising Expense AdvertisingExpense	48439	USD
CY2013Q1	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	57638	USD
CY2014Q1	us-gaap	Allocated Share Based Compensation Expense AllocatedShareBasedCompensationExpense	32491	USD
CY2013Q4	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	154400	USD
CY2014Q1	us-gaap	Allowance For Doubtful Accounts Receivable Current AllowanceForDoubtfulAccountsReceivableCurrent	103800	USD
CY2013Q1	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	9760	USD
CY2014Q1	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	19972	USD
CY2014Q1	us-gaap	Assets Assets	13573924	USD
CY2014Q1	us-gaap	Assets Current AssetsCurrent	11888292	USD
CY2013Q4	us-gaap	Assets Current AssetsCurrent	15925421	USD
CY2014Q1	us-gaap	Business Acquisition Purchase Price Allocation Assets Acquired BusinessAcquisitionPurchasePriceAllocationAssetsAcquired	497800	USD
CY2014Q1	us-gaap	Business Acquisition Purchase Price Allocation Current Assets Inventory BusinessAcquisitionPurchasePriceAllocationCurrentAssetsInventory	17400	USD
CY2014Q1	us-gaap	Business Acquisition Purchase Price Allocation Goodwill Amount BusinessAcquisitionPurchasePriceAllocationGoodwillAmount	40870	USD
CY2014Q1	us-gaap	Business Acquisition Purchase Price Allocation Intangible Assets Other Than Goodwill BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsOtherThanGoodwill	240000	USD
CY2014Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1946891	USD
CY2013Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	7713899	USD
CY2011Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	1572785	USD
CY2013Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	680676	USD
CY2014Q1	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	-5767008	USD
CY2013Q1	us-gaap	Cash And Cash Equivalents Period Increase Decrease CashAndCashEquivalentsPeriodIncreaseDecrease	-892109	USD
CY2014Q1	us-gaap	Cash Fdic Insured Amount CashFDICInsuredAmount	250000	USD
CY2014Q1	us-gaap	Cash Uninsured Amount CashUninsuredAmount	2248969	USD
CY2013Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2014Q1	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2013Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2014Q1	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2013Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2014Q1	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2014Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	15161600	shares
CY2013Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	15155200	shares
CY2014Q1	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	15161600	shares
CY2013Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	15155200	shares
CY2014Q1	us-gaap	Common Stock Value CommonStockValue	15162	USD
CY2013Q4	us-gaap	Common Stock Value CommonStockValue	15155	USD
CY2014Q1	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">oncentration of Credit Risk</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Financial instruments, which potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments and accounts receivable. The Company's cash equivalents are placed with certain financial institutions and issuers. As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;">, the Company had a balance of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2,248,969</font><font style="font-family:inherit;font-size:10pt;"> in cash and cash equivalents and short-term investments that exceeded the Federal Deposit Insurance Corporation’s (“FDIC”) general deposit insurance limit of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$250,000</font><font style="font-family:inherit;font-size:10pt;">.</font></div></div>
CY2014Q1	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	2789531	USD
CY2013Q1	us-gaap	Cost Of Goods And Services Sold CostOfGoodsAndServicesSold	2934354	USD
CY2014Q1	us-gaap	Cost Of Goods Sold CostOfGoodsSold	1404439	USD
CY2013Q1	us-gaap	Cost Of Goods Sold CostOfGoodsSold	1588668	USD
CY2014Q1	us-gaap	Cost Of Services CostOfServices	1385092	USD
CY2013Q1	us-gaap	Cost Of Services CostOfServices	1345686	USD
CY2014Q1	us-gaap	Costs In Excess Of Billings On Uncompleted Contracts Or Programs CostsInExcessOfBillingsOnUncompletedContractsOrPrograms	718108	USD
CY2013Q4	us-gaap	Costs In Excess Of Billings On Uncompleted Contracts Or Programs CostsInExcessOfBillingsOnUncompletedContractsOrPrograms	646398	USD
CY2013Q4	us-gaap	Deferred Finance Costs Current Net DeferredFinanceCostsCurrentNet	140433	USD
CY2014Q1	us-gaap	Deferred Finance Costs Current Net DeferredFinanceCostsCurrentNet	134234	USD
CY2014Q1	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	1008248	USD
CY2013Q4	us-gaap	Deferred Revenue Current DeferredRevenueCurrent	613915	USD
CY2014Q1	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	262701	USD
CY2013Q4	us-gaap	Deferred Revenue Noncurrent DeferredRevenueNoncurrent	204544	USD
CY2013Q1	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	55857	USD
CY2014Q1	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	85601	USD
CY2014Q1	us-gaap	Due From Related Parties Current DueFromRelatedPartiesCurrent	306305	USD
CY2013Q4	us-gaap	Due From Related Parties Current DueFromRelatedPartiesCurrent	0	USD
CY2014Q1	us-gaap	Due To Related Parties Current DueToRelatedPartiesCurrent	0	USD
CY2013Q4	us-gaap	Due To Related Parties Current DueToRelatedPartiesCurrent	119667	USD
CY2014Q1	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.07
CY2013Q1	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.07
CY2014Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	59917	USD
CY2014Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	118378	USD
CY2014Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	124575	USD
CY2014Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	124575	USD
CY2014Q1	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	189486	USD
CY2014Q1	us-gaap	Finite Lived Intangible Asset Useful Life FiniteLivedIntangibleAssetUsefulLife	P15Y
CY2014Q1	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	154960	USD
CY2014Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	417757	USD
CY2014Q1	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	124575	USD
CY2014Q1	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	1124737	USD
CY2013Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	953327	USD
CY2014Q1	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	969777	USD
CY2014Q1	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2052126	USD
CY2013Q1	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	1791703	USD
CY2013Q4	us-gaap	Goodwill Goodwill	40870	USD
CY2014Q1	us-gaap	Goodwill Goodwill	40870	USD
CY2013Q1	us-gaap	Goodwill Goodwill	40870	USD
CY2014Q1	us-gaap	Gross Profit GrossProfit	1426226	USD
CY2013Q1	us-gaap	Gross Profit GrossProfit	1111964	USD
CY2013Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-978540	USD
CY2014Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-1079205	USD
CY2013Q1	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	310898	USD
CY2014Q1	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-474002	USD
CY2013Q1	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	306849	USD
CY2014Q1	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	559604	USD
CY2014Q1	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	267898	USD
CY2013Q1	us-gaap	Increase Decrease In Accrued Liabilities IncreaseDecreaseInAccruedLiabilities	198618	USD
CY2014Q1	us-gaap	Increase Decrease In Billing In Excess Of Cost Of Earnings IncreaseDecreaseInBillingInExcessOfCostOfEarnings	-71710	USD
CY2013Q1	us-gaap	Increase Decrease In Billing In Excess Of Cost Of Earnings IncreaseDecreaseInBillingInExcessOfCostOfEarnings	-354625	USD
CY2014Q1	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	-119667	USD
CY2013Q1	us-gaap	Increase Decrease In Deferred Revenue IncreaseDecreaseInDeferredRevenue	760535	USD
CY2013Q1	us-gaap	Increase Decrease In Due From Related Parties IncreaseDecreaseInDueFromRelatedParties	-55837	USD
CY2014Q1	us-gaap	Increase Decrease In Due From Related Parties IncreaseDecreaseInDueFromRelatedParties	306305	USD
CY2013Q1	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	20802	USD
CY2014Q1	us-gaap	Increase Decrease In Due To Related Parties IncreaseDecreaseInDueToRelatedParties	-198450	USD
CY2014Q1	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	129464	USD
CY2013Q1	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	49077	USD
CY2014Q1	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-32000	USD
CY2013Q1	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	0	USD
CY2013Q1	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	240000	USD
CY2014Q1	us-gaap	Interest And Other Income InterestAndOtherIncome	3085	USD
CY2013Q1	us-gaap	Interest And Other Income InterestAndOtherIncome	3946	USD
CY2013Q1	us-gaap	Interest Expense InterestExpense	23377	USD
CY2014Q1	us-gaap	Interest Expense InterestExpense	34770	USD
CY2014Q1	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	-31685	USD
CY2013Q1	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	-19431	USD
CY2014Q1	us-gaap	Interest Paid InterestPaid	233220	USD
CY2013Q1	us-gaap	Interest Paid InterestPaid	0	USD
CY2014Q1	us-gaap	Inventory Net InventoryNet	3473257	USD
CY2013Q4	us-gaap	Inventory Net InventoryNet	3343793	USD
CY2014Q1	us-gaap	Liabilities Liabilities	7542445	USD
CY2013Q4	us-gaap	Liabilities Liabilities	10564176	USD
CY2013Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	17630069	USD
CY2014Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	13573924	USD
CY2013Q4	us-gaap	Liabilities Current LiabilitiesCurrent	10359632	USD
CY2014Q1	us-gaap	Liabilities Current LiabilitiesCurrent	7279744	USD
CY2014Q1	us-gaap	Loss On Contracts LossOnContracts	217000	USD
CY2013Q1	us-gaap	Loss On Contracts LossOnContracts	300000	USD
CY2013Q4	us-gaap	Minority Interest MinorityInterest	-204046	USD
CY2014Q1	us-gaap	Minority Interest MinorityInterest	-262439	USD
CY2014Q1	us-gaap	Nature Of Operations NatureOfOperations	<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:12px;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Description of business and summary of significant accounting policies</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Description of business</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Tecogen Inc. (the “Company”) (a Delaware Corporation) was organized on November 15, 2000, and acquired the assets and liabilities of the Tecogen Products division of Thermo Power Corporation. The Company produces commercial and industrial, natural-gas-fueled engine-driven, combined heat and power (CHP) products that reduce energy costs, decrease greenhouse gas emissions and alleviate congestion on the national power grid. The Company’s products supply electric power or mechanical power for cooling, while heat from the engine is recovered and purposefully used at a facility. The majority of the Company’s customers are located in regions with the highest utility rates, typically California, the Midwest and the Northeast.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Basis of Presentation</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The accompanying unaudited consolidated financial statements have been prepared in accordance with the instructions for Form 10-Q and therefore do not include all information and notes necessary for a complete presentation of our financial position, results of operations and cash flows, in conformity with generally accepted accounting principles. We filed audited financial statements which included all information and notes necessary for such presentation for the two years ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">December 31, 2013</font><font style="font-family:inherit;font-size:10pt;"> in conjunction with our </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">2013</font><font style="font-family:inherit;font-size:10pt;"> Annual Report on Form 10-K, or our Annual Report, filed with the Securities and Exchange Commission, or SEC, on March 31, 2014 and amended on April 1, 2014. This form 10-Q should be read in conjunction with our Annual Report.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The accompanying unaudited consolidated balance sheets, statements of operations and statements of cash flows reflect all adjustments (consisting only of normal recurring items) which are, in the opinion of management, necessary for a fair presentation of financial position at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;">, and of operations and cash flows for the interim periods ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">2013</font><font style="font-family:inherit;font-size:10pt;">. The results of operations for the interim periods ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> are not necessarily indicative of the results to be expected for the year. </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The accompanying consolidated financial statements include the accounts of the Company and its </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">65.0%</font><font style="font-family:inherit;font-size:10pt;"> owned subsidiary Ilios, whose business focus is on advanced heating systems for commercial and industrial applications. With the inclusion of unvested restricted stock awards, the Company's owns </font><font style="font-family:inherit;font-size:10pt;">63.7%</font><font style="font-family:inherit;font-size:10pt;"> of Ilios.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company’s operations are comprised of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">one</font><font style="font-family:inherit;font-size:10pt;"> business segment. Our business is to manufacture and support highly efficient CHP products based on engines fueled by natural gas.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Use of Estimates</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">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 the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Revenue Recognition</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the price is fixed or determinable and collectability is reasonably assured. Generally, sales of cogeneration and chiller units and parts are recognized when shipped and services are recognized over the term of the service period. Payments received in advance of services being performed are recorded as deferred revenue.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Infrequently, the Company recognizes revenue in certain circumstances before delivery has occurred (commonly referred to as bill and hold transactions). In such circumstances, among other things, risk of ownership has passed to the buyer, the buyer has made a written fixed commitment to purchase the finished goods, the buyer has requested the finished goods be held for future delivery as scheduled and designated by them, and no additional performance obligations exist by the Company. For these transactions, the finished goods are segregated from inventory and normal billing and credit terms are granted. For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">three months ended</font><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;">2013</font><font style="font-family:inherit;font-size:10pt;"> no revenues were recorded as bill and hold transactions.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">For those arrangements that include multiple deliverables, the Company first determines whether each service or deliverable meets the separation criteria of FASB ASC 605-25, </font><font style="font-family:inherit;font-size:10pt;font-style:italic;">Revenue Recognition—Multiple-Element Arrangements</font><font style="font-family:inherit;font-size:10pt;">. In general, a deliverable (or a group of deliverables) meets the separation criteria if the deliverable has stand-alone value to the customer and if the arrangement includes a general right of return related to the delivered item and delivery or performance of the undelivered item(s) is considered probable and substantially in control of the Company. Each deliverable that meets the separation criteria is considered a separate ‘‘unit of accounting”. The Company allocates the total arrangement consideration to each unit of accounting using the relative fair value method. The amount of arrangement consideration that is allocated to a delivered unit of accounting is limited to the amount that is not contingent upon the delivery of another unit of accounting.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">When vendor-specific objective evidence or third-party evidence is not available, adopting the relative fair value method of allocation permits the Company to recognize revenue on specific elements as completed based on the estimated selling price. The Company generally uses internal pricing lists that determine sales prices to external customers in determining its best estimate of the selling price of the various deliverables in multiple-element arrangements. Changes in judgments made in estimating the selling price of the various deliverables could significantly affect the timing or amount of revenue recognition. The Company enters into sales arrangements with customers to sell its cogeneration and chiller units and related service contracts and occasionally installation services. Based on the fact that the Company sells each deliverable to other customers on a stand-alone basis, the company has determined that each deliverable has a stand-alone value. Additionally, there are no rights of return relative to the delivered items; therefore, each deliverable is considered a separate unit of accounting.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">After the arrangement consideration has been allocated to each unit of accounting, the Company applies the appropriate revenue recognition method for each unit of accounting based on the nature of the arrangement and the services included in each unit of accounting. Cogeneration and chiller units are recognized when shipped and services are recognized over the term of the applicable agreement, or as provided when on a time and materials basis.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In some cases, our customers may choose to have the Company engineer and install the system for them rather than simply purchase the cogeneration and/or chiller units. In this case, the Company accounts for revenue, or turnkey revenue, and costs using the percentage-of-completion method of accounting. Under the percentage-of-completion method of accounting, revenues are recognized by applying percentages of completion to the total estimated revenues for the respective contracts. Costs are recognized as incurred. The percentages of completion are determined by relating the actual cost of work performed to date to the current estimated total cost at completion of the respective contracts. When the estimate on a contract indicates a loss, the Company’s policy is to record the entire expected loss, regardless of the percentage of completion. During the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">three months ended</font><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;">2013</font><font style="font-family:inherit;font-size:10pt;">, a loss of approximately </font><font style="font-family:inherit;font-size:10pt;">$217,000</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;">$300,000</font><font style="font-family:inherit;font-size:10pt;"> was recorded, respectively. The excess of contract costs and profit recognized to date on the percentage-of-completion accounting method in excess of billings is recorded as unbilled revenue. Billings in excess of related costs and estimated earnings is recorded as deferred revenue.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Presentation of Sales Taxes</font></div><div style="line-height:120%;padding-bottom:8px;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company reports revenues net of any revenue-based taxes assessed by governmental authorities that are imposed on and concurrent with specific revenue-producing transactions.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Shipping and Handling Costs</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company classifies freight billed to customers as sales revenue and the related freight costs as cost of sales.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Advertising Costs</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company expenses the costs of advertising as incurred. For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">three months ended</font><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;">2013</font><font style="font-family:inherit;font-size:10pt;">, advertising expense was approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$48,000</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$29,000</font><font style="font-family:inherit;font-size:10pt;">, respectively.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Cash and Cash Equivalents</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company considers all highly liquid instruments with an original maturity date, at date of purchase, of three months or less to be cash and cash equivalents. The Company has cash balances in certain financial institutions in amounts which occasionally exceed current federal deposit insurance limits. The financial stability of these institutions is continually reviewed by senior management. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Concentration of Credit Risk</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Financial instruments, which potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments and accounts receivable. The Company's cash equivalents are placed with certain financial institutions and issuers. As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;">, the Company had a balance of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2,248,969</font><font style="font-family:inherit;font-size:10pt;"> in cash and cash equivalents and short-term investments that exceeded the Federal Deposit Insurance Corporation’s (“FDIC”) general deposit insurance limit of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$250,000</font><font style="font-family:inherit;font-size:10pt;">.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Short-Term Investments</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Short-term investments consist of certificates of deposit with maturities of greater than three months but less than one year. Certificates of deposits are recorded at fair value.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Accounts Receivable</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable are stated at the amount management expects to collect from outstanding balances. An allowance for doubtful accounts is provided for those accounts receivable considered to be uncollectible based upon historical experience and management’s evaluation of outstanding accounts receivable at the end of the year. Bad debts are written off against the allowance when identified. At </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">December 31, 2013</font><font style="font-family:inherit;font-size:10pt;"> the allowance for doubtful accounts was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$103,800</font><font style="font-family:inherit;font-size:10pt;"> and $</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">154,400</font><font style="font-family:inherit;font-size:10pt;">, respectively.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Inventory</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Raw materials, work in process, and finished goods inventories are stated at the lower of cost, as determined by the average cost method, or net realizable value. The Company periodically reviews inventory quantities on hand for excess and/or obsolete inventory based primarily on historical usage, as well as based on estimated forecast of product demand. Any reserves that result from this review are charged to cost of sales.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Property, Plant and Equipment</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Property, plant and equipment are recorded at cost. Depreciation is provided using the straight-line method over the estimated useful lives of the asset, which range from </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">three</font><font style="font-family:inherit;font-size:10pt;"> to </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">fifteen</font><font style="font-family:inherit;font-size:10pt;"> years. Leasehold improvements are amortized using the straight-line method over the lesser of the estimated useful lives of the assets or the term of the related leases. Expenditures for maintenance and repairs are expensed currently, while renewals and betterments that materially extend the life of an asset are capitalized.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Intangible Assets</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Intangible assets subject to amortization include costs incurred by the Company to acquire developed technology discussed in Note 9, product certifications and certain patent costs. These costs are amortized on a straight-line basis over the estimated economic life of the intangible asset. The Company reviews intangible assets for impairment when the circumstances warrant.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Goodwill</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company's goodwill was recorded as a result of the Company's asset acquisition discussed in Note 9. The Company has recorded this transaction using the acquisition method of accounting. The Company tests its recorded goodwill for impairment on an annual basis, or more often if indicators of potential impairment exist, by determining if the carrying value of the Company's single reporting unit exceeds its estimated fair value. Factors that could trigger an interim impairment test include, but are not limited to, underperformance relative to historical or projected future operating results, significant changes in the manner of use of the acquired assets or the Company's overall business, significant negative industry or economic trends and a sustained period where market capitalization, plus an appropriate control premium, is less than stockholders' equity. During the </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">first three months of 2014</font><font style="font-family:inherit;font-size:10pt;"> the Company determined that no interim impairment test was necessary. Goodwill will be assessed for impairment at least annually or when there are indicators of potential impairment.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Common Stock</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company's common stock was split one-for-four in a reverse stock split effective July 22, 2013. The effect of this reverse stock split has been retroactively applied to per share data and common stock information.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Impairment of long-lived assets</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-lived assets are evaluated for impairment whenever events or changes in circumstances have indicated that an asset may not be recoverable and are grouped with other assets to 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 (excluding interest charges) is less than the carrying value of the assets, the assets will be written down to the estimated fair value and such loss is recognized in income from continuing operations in the period in which the determination is made. Management determined that no impairment of long-lived assets existed as of </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;">.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Off Balance Sheet Arrangements</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On July 22, 2013, the Company’s Chief Executive Officer personally pledged to support a bank credit facility of $1,055,000 to support bank guarantees issued on certain construction contracts.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Research and Development Costs/Grants</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Internal research and development expenditures are expensed as incurred. Proceeds from certain grants and contracts with governmental agencies and their contractors to conduct research and development for new CHP technologies or to improve or enhance existing technology is recorded as an offset to the related research and development expenses. These grants and contracts are paid on a cost reimbursement basis provided in the agreed upon budget, with 10% retainage held to the end of the contract period. For the three months ended </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">March 31, 2013</font><font style="font-family:inherit;font-size:10pt;">, amounts received were approximately </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">$67,000</font><font style="font-family:inherit;font-size:10pt;">, which offset the Company’s total research and development expenditures of </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">$160,981</font><font style="font-family:inherit;font-size:10pt;">. For the three months ended March 31, 2014, no amounts were received from grants and contracts from governmental agencies to offset research and development costs of </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">$203,425</font><font style="font-family:inherit;font-size:10pt;">. Research and development costs were included in general and administrative expenses in the accompanying consolidated statements of operations. </font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Stock-Based Compensation</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Stock based compensation cost is measured at the grant date based on the estimated fair value of the award and is recognized as an expense in the consolidated statements of operations over the requisite service period. The fair value of stock options granted is estimated using the Black-Scholes option pricing valuation model. The Company recognizes compensation on a straight-line basis for each separately vesting portion of the option award. Use of a valuation model requires management to make certain assumptions with respect to selected model inputs. The determination of the fair value of share-based payment awards is affected by the Company’s stock price. Since the Company is not actively traded, the Company considered the sales price of the Common Stock in private placements to unrelated third parties as a measure of the fair value of its Common Stock. The average expected life is estimated using the simplified method for “plain vanilla” options. The simplified method determines the expected life in years based on the vesting period and contractual terms as set forth when the award is made. The Company uses the simplified method for awards of stock-based compensation since it does not have the necessary historical exercise and forfeiture data to determine an expected life for stock options. The risk-free interest rate is based on U.S. Treasury zero-coupon issues with a remaining term which approximates the expected life assumed at the date of grant. When options are exercised the Company normally issues new shares (see “Note 4 – Stock-based compensation”.)</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Loss per Common Share</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company computes basic loss per share by dividing net loss for the period by the weighted-average number of shares of Common Stock outstanding during the period. The Company computes its diluted earnings per common share using the treasury stock method. For purposes of calculating diluted earnings per share, the Company considers its shares issuable in connection with the convertible debentures, stock options and warrants to be dilutive Common Stock equivalents when the exercise/conversion price is less than the average market price of our Common Stock for the period.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Other Comprehensive Net Loss</font><font style="font-family:inherit;font-size:10pt;"> </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The comprehensive net loss for the </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">three and nine month periods ended</font><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">2013</font><font style="font-family:inherit;font-size:10pt;"> does not differ from the reported loss.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Segment Information</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company reports segment data based on the management approach. The management approach designates the internal reporting that is used by management for making operating and investment decisions and evaluating performance as the source of the Company's reportable segments. The Company uses one measurement of profitability and does not disaggregate its business for internal reporting. The Company has determined that it operates in one business segment which manufactures and supports highly efficient CHP products based on engines fueled by natural gas. </font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The following table summarizes net revenue by product line and services for the </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">three months ended</font><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">March 31, 2014</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:Times New Roman;font-size:10pt;color:#000000;font-style:normal;font-weight:normal;text-decoration:none;">2013</font><font style="font-family:inherit;font-size:10pt;">: </font></div><div style="line-height:120%;padding-bottom:8px;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:389px;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="216px" rowspan="1" colspan="1"></td><td width="9px" rowspan="1" colspan="1"></td><td width="71px" rowspan="1" colspan="1"></td><td width="4px" rowspan="1" colspan="1"></td><td width="5px" rowspan="1" colspan="1"></td><td width="9px" rowspan="1" colspan="1"></td><td width="71px" rowspan="1" colspan="1"></td><td width="4px" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2014</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2013</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Products</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:20px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cogeneration</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,154,269</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,278,156</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:20px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Chiller</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">790,507</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">774,509</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total Product Revenue</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,944,776</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,052,665</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Services</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:20px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service contracts</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,772,981</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,745,946</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:20px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Installations</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">498,000</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">247,707</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total Service Revenue</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,270,981</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,993,653</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total Revenue</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,215,757</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,046,318</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Income Taxes</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company uses the asset and liability method of accounting for income taxes. The current or deferred tax consequences of transactions are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable currently or in future years. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax bases of assets and liabilities and expected future tax consequences of events that have been included in the financial statements or tax returns using enacted tax rates in effect for the years in which the differences are expected to reverse. Under this method, a valuation allowance is used to offset deferred taxes if, based upon the available evidence, it is more likely than not that some or all of the deferred tax assets may not be realized. Management evaluates the recoverability of deferred taxes and the adequacy of the valuation allowance annually.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company follows the provisions of the accounting standards relative to accounting for uncertainties in tax positions. These provisions provide guidance on the recognition, de-recognition and measurement of potential tax benefits associated with tax positions. The Company elected to recognize interest and penalties related to income tax matters as a component of income tax expense in the statements of operations. There was no impact on the financial statements as a result of this guidance.</font></div><div style="line-height:120%;padding-bottom:8px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Reclassification</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certain prior period balances have been reclassified to conform with current period presentation. As a result, installation revenue is broken out in the schedule of net revenue by product line and services above; in the prior period this revenue was included in services.</font></div></div>
CY2014Q1	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-2937700	USD
CY2013Q1	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	0	USD
CY2014Q1	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-676106	USD
CY2013Q1	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-636393	USD
CY2014Q1	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-2153202	USD
CY2013Q1	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-255716	USD
CY2013Q1	us-gaap	Net Income Loss NetIncomeLoss	-860393	USD
CY2014Q1	us-gaap	Net Income Loss NetIncomeLoss	-1020045	USD
CY2013Q1	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-118147	USD
CY2014Q1	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	-59160	USD
CY2014Q1	us-gaap	Notes Payable Related Parties Classified Current NotesPayableRelatedPartiesClassifiedCurrent	3000000	USD
CY2013Q4	us-gaap	Notes Payable Related Parties Classified Current NotesPayableRelatedPartiesClassifiedCurrent	3000000	USD
CY2014Q1	us-gaap	Number Of Operating Segments NumberOfOperatingSegments	1	segment
CY2013Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-959109	USD
CY2014Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-1047520	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due OperatingLeasesFutureMinimumPaymentsDue	5183791	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due Current OperatingLeasesFutureMinimumPaymentsDueCurrent	430144	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due In Five Years OperatingLeasesFutureMinimumPaymentsDueInFiveYears	499122	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due In Four Years OperatingLeasesFutureMinimumPaymentsDueInFourYears	491920	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due In Three Years OperatingLeasesFutureMinimumPaymentsDueInThreeYears	485040	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due In Two Years OperatingLeasesFutureMinimumPaymentsDueInTwoYears	535348	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due Thereafter OperatingLeasesFutureMinimumPaymentsDueThereafter	2742217	USD
CY2014Q1	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	40425	USD
CY2013Q4	us-gaap	Other Assets Noncurrent OtherAssetsNoncurrent	72425	USD
CY2013Q1	us-gaap	Payments For Purchase Of Other Assets PaymentsForPurchaseOfOtherAssets	497800	USD
CY2014Q1	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	36422	USD
CY2013Q1	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	323391	USD
CY2013Q1	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	313002	USD
CY2014Q1	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	55964	USD
CY2013Q1	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	0	USD
CY2014Q1	us-gaap	Payments To Acquire Short Term Investments PaymentsToAcquireShortTermInvestments	583720	USD
CY2013Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	340013	USD
CY2014Q1	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	475888	USD
CY2014Q1	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	6300	USD
CY2013Q1	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	0	USD
CY2013Q1	us-gaap	Profit Loss ProfitLoss	-978540	USD
CY2014Q1	us-gaap	Profit Loss ProfitLoss	-1079205	USD
CY2013Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	638026	USD
CY2014Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	634560	USD
CY2013Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	161000	USD
CY2014Q1	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	50600	USD
CY2013Q1	us-gaap	Provision For Doubtful Accounts ProvisionForDoubtfulAccounts	-8900	USD
CY2014Q1	us-gaap	Repayments Of Related Party Debt RepaymentsOfRelatedPartyDebt	2950000	USD
CY2013Q1	us-gaap	Repayments Of Related Party Debt RepaymentsOfRelatedPartyDebt	0	USD
CY2014Q1	us-gaap	Research And Development Expense ResearchAndDevelopmentExpense	203000	USD
CY2013Q4	us-gaap	Restricted Investments Current RestrictedInvestmentsCurrent	0	USD
CY2014Q1	us-gaap	Restricted Investments Current RestrictedInvestmentsCurrent	583720	USD
CY2014Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-16229257	USD
CY2013Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-15209212	USD
CY2014Q1	us-gaap	Sale Of Stock Consideration Received On Transaction SaleOfStockConsiderationReceivedOnTransaction	6000	USD
CY2013Q1	us-gaap	Sale Of Stock Consideration Received On Transaction SaleOfStockConsiderationReceivedOnTransaction	0	USD
CY2014Q1	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	1944776	USD
CY2013Q1	us-gaap	Sales Revenue Goods Net SalesRevenueGoodsNet	2052665	USD
CY2013Q1	us-gaap	Sales Revenue Net SalesRevenueNet	4046318	USD
CY2014Q1	us-gaap	Sales Revenue Net SalesRevenueNet	4215757	USD
CY2014Q1	us-gaap	Sales Revenue Services Net SalesRevenueServicesNet	2270981	USD
CY2013Q1	us-gaap	Sales Revenue Services Net SalesRevenueServicesNet	1993653	USD
CY2013Q1	us-gaap	Selling Expense SellingExpense	279370	USD
CY2014Q1	us-gaap	Selling Expense SellingExpense	421620	USD
CY2013Q1	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2071073	USD
CY2014Q1	us-gaap	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	2473746	USD
CY2014Q1	us-gaap	Share Based Compensation ShareBasedCompensation	32491	USD
CY2013Q1	us-gaap	Share Based Compensation ShareBasedCompensation	57638	USD
CY2013Q4	us-gaap	Stockholders Equity StockholdersEquity	7269939	USD
CY2014Q1	us-gaap	Stockholders Equity StockholdersEquity	6293918	USD
CY2013Q4	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	7065893	USD
CY2014Q1	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	6031479	USD
CY2014Q1	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	0.001
CY2013Q4	us-gaap	Temporary Equity Par Or Stated Value Per Share TemporaryEquityParOrStatedValuePerShare	0.001
CY2014Q1	tgn	Area Of Office And Storage Space AreaOfOfficeAndStorageSpace	35000	sqft
CY2013Q1	tgn	Increase Decrease In Interest Payable Related Party IncreaseDecreaseInInterestPayableRelatedParty	-110511	USD
CY2014Q1	us-gaap	Use Of Estimates UseOfEstimates	<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Use of Estimates</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">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 the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates</font></div></div>
CY2013Q1	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	13212894	shares
CY2014Q1	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	14796413	shares
CY2014Q1	tgn	Increase Decrease In Interest Payable Related Party IncreaseDecreaseInInterestPayableRelatedParty	452490	USD
CY2013Q1	tgn	Increase Decrease In Prepaid Expense And Other Current Assets IncreaseDecreaseInPrepaidExpenseAndOtherCurrentAssets	-92803	USD
CY2014Q1	tgn	Increase Decrease In Prepaid Expense And Other Current Assets IncreaseDecreaseInPrepaidExpenseAndOtherCurrentAssets	135875	USD
CY2014Q1	tgn	Increase Decrease In Short Term Investments IncreaseDecreaseInShortTermInvestments	0	USD
CY2013Q1	tgn	Increase Decrease In Short Term Investments IncreaseDecreaseInShortTermInvestments	202	USD
CY2013Q4	tgn	Interest Payable Related Parties Current InterestPayableRelatedPartiesCurrent	198450	USD
CY2014Q1	tgn	Interest Payable Related Parties Current InterestPayableRelatedPartiesCurrent	0	USD
CY2013Q4	tgn	Notes Payableand Lineof Credit Related Parties Current NotesPayableandLineofCreditRelatedPartiesCurrent	2950000	USD
CY2014Q1	tgn	Notes Payableand Lineof Credit Related Parties Current NotesPayableandLineofCreditRelatedPartiesCurrent	0	USD
CY2014Q1	tgn	Related Party Transaction Number Of Affiliated Companies RelatedPartyTransactionNumberOfAffiliatedCompanies	5	company
CY2013Q1	tgn	Research And Development Arrangements With Government Agencies Customer Funding To Offset Costs Incurred ResearchAndDevelopmentArrangementsWithGovernmentAgenciesCustomerFundingToOffsetCostsIncurred	67000	USD
CY2014Q1	tgn	Sale Of Common Stock Net Of Costs SaleOfCommonStockNetOfCosts	6300	USD
CY2014Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	15161600	shares
CY2014Q1	dei	Entity Filer Category EntityFilerCategory	Smaller Reporting Company
CY2014Q1	dei	Entity Registrant Name EntityRegistrantName	TECOGEN INC.
CY2014Q1	tgn	Settlement Of Receivable From Shareholder SettlementOfReceivableFromShareholder	6000	USD
CY2014Q1	tgn	Share Based Compensation Share Authorized Under Stock Option Plans Expired Exercise Price ShareBasedCompensationShareAuthorizedUnderStockOptionPlansExpiredExercisePrice	0
CY2014Q1	dei	Amendment Flag AmendmentFlag	false
CY2014Q1	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2014Q1	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q1
CY2014Q1	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2014
CY2014Q1	dei	Document Period End Date DocumentPeriodEndDate	2014-03-31
CY2014Q1	dei	Document Type DocumentType	10-Q
CY2014Q1	dei	Entity Central Index Key EntityCentralIndexKey	0001537435

Files In Submission

Name	View Source	Status
0001537435-14-000023-index-headers.html	Edgar Link	pending
0001537435-14-000023-index.html	Edgar Link	pending
0001537435-14-000023.txt	Edgar Link	pending
0001537435-14-000023-xbrl.zip	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xls	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
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R2.htm	Edgar Link	pending
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R28.htm	Edgar Link	pending
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R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
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R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
tgn-20140331.xml	Edgar Link	completed
tgn-20140331.xsd	Edgar Link	pending
tgn-20140331x10q.htm	Edgar Link	pending
tgn-20140331xex102lease.htm	Edgar Link	pending
tgn-20140331xex311.htm	Edgar Link	pending
tgn-20140331xex312.htm	Edgar Link	pending
tgn-20140331xex321.htm	Edgar Link	pending
tgn-20140331_cal.xml	Edgar Link	unprocessable
tgn-20140331_def.xml	Edgar Link	unprocessable
tgn-20140331_lab.xml	Edgar Link	unprocessable
tgn-20140331_pre.xml	Edgar Link	unprocessable

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$TGEN
TECOGEN INC. Stock $tgen

2014 Q1 Form 10-Q Financial Statement

#000153743514000023 Filed on May 15, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$TGEN TECOGEN INC. Stock $tgen

2014 Q1 Form 10-Q Financial Statement

#000153743514000023 Filed on May 15, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$TGEN
TECOGEN INC. Stock $tgen