NOTE 5 - ACCOUNTS RECEIVABLE

6 Months Ended

Jun. 30, 2013

Receivables [Abstract]

NOTE 5 - ACCOUNTS RECEIVABLE

NOTE 5- ACCOUNTS RECEIVABLE

Accounts receivable at June 30, 2013 and December 31, 2012 are as follow:

	June 30,2013			December 31, 2012
Accounts receivable	$	698,000		$	850,000
		698,000			850,000
Less:allowance on accounts receivable		(670,000	)		(670,000	)
Accounts receivable, net	$	28,000			180,000

The Company was involved in disputes with the above accounts receivable and has filed a lawsuit.