BI-OPTIC VENTURES INC - FORM 10-Q/A - XML - IDEA: XBRL DOCUMENT - December 6, 2011

The decrease in accumulated depreciation, depletion and amortization (relating to property, plant and equipment) as a result of write-downs of property, plant and equipment.

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Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts.

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 210

-Section S99

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-Subparagraph (SX 210.9-03.7(d))

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 114

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 9

-Section 03

-Paragraph 7

-Subparagraph d



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-Publisher FASB

-Name Accounting Standards Codification

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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-Publisher FASB

-Name Accounting Standards Codification

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-Subparagraph (SX 210.5-02.1)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951



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-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

The increase (decrease) in cash, excluding cash equivalents, for an entity that has cash equivalents, but does not aggregate cash equivalents with cash on the balance sheet. For example, an entity that aggregates cash equivalents with investments discloses the balance of cash excluding cash equivalents on the balance sheet and the change in cash excluding cash equivalents on the statement of cash flows. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

No definition available.

The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

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-Publisher FASB

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-Section 45

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

The effect of exchange rate changes on cash balances held in foreign currencies.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906

Amount represents the difference between the fair value of the payments made and the carrying amount of the debt at the time of its extinguishment.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

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-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629



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-Number 26

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-Name Accounting Standards Codification

-Topic 470

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The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

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-Subparagraph (a)

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The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Topic 230

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-Section 45

-Paragraph 28

-Subparagraph (a)

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The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.

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-Topic 230

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-Subparagraph (a)

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The increase (decrease) during the reporting period in other amounts due to the reporting entity, which are not otherwise defined in the taxonomy.

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-Topic 230

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The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Accounting Standards Codification

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-Subparagraph (a)

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Amount of direct costs of an unsuccessful business combination including legal, accounting, and other costs that were charged to expense during the period, but may have been capitalized had the contemplated transaction been completed.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

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the increase (decrease) in cash associated with the entity's discontinued operations.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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The net cash inflow or outflow from financing activity for the period.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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-Topic 230

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The net cash inflow or outflow from investing activity.

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-Name Accounting Standards Codification

-Topic 230

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The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913



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-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688



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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

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-Subparagraph a

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-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A



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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514



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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

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-Subparagraph d

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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256



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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 19



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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

The cash outflow for cost incurred directly with the issuance of an equity security.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228



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-Name Accounting Standards Codification

-Topic 230

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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

The cash inflow from the additional capital contribution to the entity.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

The cash inflow from a borrowing supported by a written promise to pay an obligation.

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

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-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6513228

The net cash inflow or outflow from the excess drawing from an existing cash balance, which will be honored by the bank but reflected as a loan to the drawer.

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-Publisher FASB

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-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6513228

The provision charged to earnings in the period, the offset to which is either added to or deducted from the allowance account, for the purpose of reducing receivables, other than loans, leases, or credit losses, to an amount that approximates their net realizable value (the amount expected to be collected); includes provision for losses associated with foreclosed assets.

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-Section S99

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 5



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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 9

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The cash outflow for a borrowing supported by a written promise to pay an obligation.

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

The fair value of stock issued in noncash financing activities.

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Value of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.

No definition available.

Value of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.

No definition available.