13.         Net Loss per Share

The Company accounts for and discloses net loss per common share in accordance with FASB ASC Topic 260, Earnings Per Share. Basic net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding Diluted net income (loss) per common share is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares that would have been outstanding during the period assuming the issuance of common stock for all potential dilutive common shares outstanding.  Potential common shares consist of shares issuable upon the exercise of stock options and warrants.  Because the inclusion of potential common shares would be anti-dilutive for the years ended December 31, 2015 and December 31, 2014, diluted net loss per share is the same as basic net loss per common share for these periods.

The following table sets forth the computation of basic and diluted net loss per share (amounts in thousands, except per share amounts): 

The following table sets forth the number of potential common shares excluded from the calculations of net income (loss) per diluted share because their inclusion would be anti-dilutive (in thousands):