4.	Accounts Receivable and Unbilled Accounts Receivable

Accounts receivable consist of the following for each of the periods presented below:

	SEPTEMBER 30,			DECEMBER 31,
	2013			2012
	(Unaudited)
Commercial	$	2,173,014		$	2,546,268
Government		4,807,582			4,462,984
Gross accounts receivable		6,980,596			7,009,252
Less: allowances for doubtful accounts		(30,043	)		(76,886	)

Accounts receivable, net	$	6,950,553		$	6,932,366

Unbilled accounts receivable consist of the following for each of the periods presented below:

	SEPTEMBER 30,		DECEMBER 31,
	2013		2012
	(Unaudited)
Commercial	$	146,713	$	1,564,078
Government		1,040,785		1,405,372

Unbilled accounts receivable	$	1,187,498	$	2,969,450

Customers representing ten percent or more of consolidated revenues are set forth in the table below for each of the periods presented:

	THREE MONTHS ENDED						NINE MONTHS ENDED
	SEPTEMBER 30,						SEPTEMBER 30,
	2013			2012			2013			2012
	As a % of			As a % of			As a % of			As a % of
Customer Name	Revenues			Revenues			Revenues			Revenues
	(Unaudited)						(Unaudited)
Transportation Security Administration ("TSA")		18	%		18	%		19	%		18	%
Department of Homeland Security ("DHS")		17	%		15	%		17	%		17	%

Customers representing ten percent or more of consolidated trade accounts receivable are set forth in the table below for each of the periods presented:

	SEPTEMBER 30,			DECEMBER 31,
	2013			2012
	As a % of			As a % of
Customer Name	Receivables			Receivables
	(Unaudited)
Transportation Security Administration ("TSA")		10	%		12	%
Department of Homeland Security ("DHS")		9	%		19	%
Bureau of Alcohol Tabacco and Firearms ("ATF")		7	%		10	%
Defense Information Systems Agency "(DISA")		12	%		-