ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2013

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

NOTE 7 – ACCRUED  EXPENSES

At December 31, accrued expenses consist of the following:

	12/31/13	12/31/12
Accrued payroll and taxes	$51,566	$32,021
Accrued settlements	102,000	110,000
Accrued expenses and other	40,578	31,513
	$194,144	$173,534