Segment Reporting, Geographical Information

6 Months Ended

Jun. 30, 2011

Segment Reporting Disclosure [Text Block]

NOTE 8 - SEGMENT REPORTING, GEOGRAPHICAL INFORMATION

(a) Business information

During the three months ended June 30, 2011, the Company had primarily three reportable segments, (i) Solar Heater/Biomass Stove/Boiler related products, (ii) Heat pipe related equipments/Energy-saving projects and (iii) Building integrated energy-saving projects, under the management of Bazhou, Tianjin Huaneng, and Deli Solar (Beijing), respectively.

The Company’s revenue, gross profit and total assets by reportable segment are as follows:

Sales Revenues
	Three months ended June 30,					Six months ended June 30,
	2011		2010			2011		2010
Revenue:
Solar heater/Biomass stove/Boiler related products	$	752,416	$	1,786,423		$	1,100,492	$	2,531,834
Heat pipe related equipments/Energy-saving projects		5,936,060		8,920,032			9,107,107		12,071,035
Building integrated energy-saving projects		89,239		(528	)		121,245		(528	)
	$	6,777,715	$	10,705,927		$	10,328,844	$	14,602,341

Gross Profit
	Three months ended June 30,					Six months ended June 30,
	2011		2010			2011		2010
Gross profit:
Solar heater/Biomass stove/Boiler related products	$	183,987	$	394,908		$	250,836	$	504,629
Heat pipe related equipments/Energy-saving projects		1,192,993		2,597,980			1,782,785		3,649,669
Building integrated energy-saving projects		57,233		(528	)		87,850		(528	)
	$	1,434,213	$	2,992,360		$	2,121,471	$	4,153,770

Total assets
Total assets	June 30,2011		June 30,2010
Solar heater/Biomass stove/Boiler related products	$	20,853,926	$	20,640,186
Heat pipe related equipments/Energy-saving projects		25,337,537		22,744,744
Building integrated energy-saving projects		1,328,488		1,524,390
Administration		3,121,981		2,742,341
	$	50,641,932	$	47,651,661

(b) Geographic information

The Company operates in the PRC and all of the Company’s long lived assets are located in the PRC. In respect of geographical segment reporting, sales are based on the country in which the customer is located and total assets and capital expenditure are based on the country where the assets are located.

The Company’s operations are located in PRC, which is the main geographical area. The Company’s revenue, gross profit and total assets by geographical market for the three months ended June 30, 2011 and 2010 are analyzed as follows:

Revenue
	Three months ended June 30,				Six months ended June 30,
	2011		2010		2011		2010

Revenue:
PRC	$	6,777,715	$	9,840,185	$	10,310,195	$	13,165,686
Others		-		865,742		18,649		1,436,655
	$	6,777,715	$	10,705,927	$	10,328,844	$	14,602,341

Gross profit

	Three months ended June 30,				Six months ended June 30,
	2011		2010		2011		2010

Gross profit:
PRC	$	1,434,213	$	2,764,919	$	2,116,450	$	3,667,269
Others		-		227,441		5,021		486,501
	$	1,434,213	$	2,992,360	$	2,121,471	$	4,153,770

Total assets

	June 30,		December 31,
	2011		2010
Total assets:
PRC	$	50,617,315	$	47,629,861
Others		24,617		21,800
	$	50,641,932	$	41,651,661

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Publisher FASB
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-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

+ Details

China Solar & Clean Energy Solutions, Inc. 10-Q/A