INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Components of Deferred Tax Assets

Deferred tax assets consist of the following at June 30, 2013 and December 31, 2012:

	June 30,		December 31
	2013		2012
Benefit from net operating loss carryforwards	$	2,307,598	$	2,279,261
Allowance from doubtful accounts		44,098		-
Less:  valuation allowance		(2,351,696)		(2,279,261)
	$	-	$	-

Reconciliation of (Provision) Benefit for Federal Income Taxes as Reported in Accompanying Statements of Operations

Following is a reconciliation of the (provision) benefit for federal income taxes as reported in the accompanying Statements of Operations to the expected amount at the 34% federal statutory rate:

	Six months Ended June 30,,
	2013		2012
Income tax (provision) benefit at the 34% statutory rate	$	18,889	$	(32,450)
Effect of state income taxes		1667		(2,863)
Non-deductible interest expense		(85,591)		(28,568)
Other		7,400		5,841
Less change in valuation allowance		72,435		69,722
Income tax (provision) benefit	$	-	$	-