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The sum of the periodic adjustments of the differences between securities' face values and purchase prices that are charged against earnings. This is called accretion if the security was purchased at a discount and amortization if it was purchased at premium. As a noncash item, this element is an adjustment to net income when calculating cash provided by or used in operations using the indirect method.

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Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

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-Name Accounting Standards Codification
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Amount of increase in the fair value of derivatives recognized in the income statement.

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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

No definition available.

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The difference between the book value and the sale price of options, swaps, futures, forward contracts, and other derivative instruments. This element refers to the gain (loss) included in earnings.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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-Publisher FASB
-Name Accounting Standards Codification
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Reflects the difference between the fair value of payments made to legally extinguish a debt and its carrying value at that time. This item excludes the write-off of amounts previously capitalized as debt issuance costs.

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The portion of earnings or loss from continuing operations before income taxes that is attributable to domestic operations.

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No definition available.

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Amount of the cost of borrowed funds accounted for as interest expense.

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Costs incurred and are directly related to generating license revenue. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.

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Name:	us-gaap_LicenseCosts
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Period Type:	duration

The total expense recognized in the period for promotion, public relations, and brand or product advertising.

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-Name Accounting Standards Codification
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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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-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=51831255

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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-Glossary Other Comprehensive Income
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Noninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits.

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Fees paid to an agent employed by a corporation or mutual fund to maintain shareholder records, including purchases, sales, and account balances. Also includes custodian fees incurred during an accounting period from an agent, bank, trust company, or other organization that holds and safeguards an individual's, mutual fund's, or investment company's assets for them. These fees will be billed back to the client and are a component of noninterest expense.

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

No definition available.

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The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.

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No definition available.

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

No definition available.

SocialPlay USA, Inc. 10-K