Note 3 - Discontinued Operations

9 Months Ended

Sep. 30, 2011

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

(3) Discontinued Operations

As previously mentioned in Note 1, in July 2010 we entered into a series of agreements providing for (i) the restructuring of our outstanding indebtedness to Marr and SF Capital and (ii) the transfer of our ownership interests in the two Chinese joint ventures, Beijing Marr and Beijing Calypte, to Kangplus and to Marr or its designate, respectively. As such, we have classified accounts related to the two consolidated Chinese joint ventures as discontinued operations for all periods presented.

Discontinued operations from the Consolidated Statement of Operations for the three and nine months ended September 30, 2011 and 2010 consisted of the following (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2011		2010		2011		2010
Revenues:
Product sales	$	-	$	-	$	-	$	15

Operating costs and expenses:
Cost of product sales		-		-		-		4
Selling, general and administrative expenses		-		-		-		147
Total operating expenses		-		-		-		151
Loss from operations		-		-		-		(136	)
Net loss attributable to Calypte from discontinued operations	$	-	$	-	$	-	$	(136	)

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

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+ Details

CALYPTE BIOMEDICAL CORP 10-Q