2.2.0.7falseAccounting Policies290000 - Disclosure - Accounting Policiestruefalsefalsefalse1USDfalsefalseUSDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170UsdPerShareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instanceshares0SharesStandardhttp://www.xbrl.org/2003/instanceshares0$20fil_AccountingPoliciesAbstractfilfalsenadurationNo definition available.falsefalsefalsefalsefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalsefalse00falsefalsefalsexbrli:stringItemTypestringNo definition available.false31us-gaap_SignificantAccountingPoliciesTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalsefalse00<div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"><div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-WEIGHT:bold; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">2.             DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)</font></div><div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"> </div></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Inventories</font> - Inventories are stated at the lower of cost or market on the first-in, first-out (FIFO) basis.</font></div><div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25">       <br></br></div><div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"></font><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Depreciation and Amortization</font> - For financial reporting purposes, depreciation and amortization of property and equipment has been computed over estimated useful lives of two to seven years primarily using the straight-line method.  Depreciation and amortization charges totaled $4,852 and $7,073 during the three months ended September 30, 2010 and 2009, respectively.</font></font></div><div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><br></br></font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Revenue Recognition</font> - Revenue is recognized when the related products are shipped.</font></font></div><div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><br></br></font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Income Taxes</font> - The Company uses the asset and liability method in accounting for income taxes.  Deferred taxes are recognized for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes.  The temporary differences relate primarily to net operating loss carryforwards and deferred compensation charges.  A valuation allowance is recorded for deferred tax assets when it is more likely than not that some or all of the deferred tax assets will not be realized through future operations.</font></font></div><div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><br></br></font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">The income tax accounting process for uncertainty in income taxes prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. A company must determine whether it is "more-likely-than-not" that a tax position will be sustained upon examination, including resolution of any related appeals or litigation procedures, based on the technical merits of the position.  Once it is determined that a position meets the more-likely-than-not recognition threshold, the position is measured to determine the amount of benefit to recognize in the financial statements. Management's review of the Company’s possible tax for the three months ended September 30, 2010 and 2009 did not result in any positions requiring disclosure.  Should the Company need to record interest and/or penalties related to uncertain tax positions, or other tax authority assessments, it would classify such expenses as part of the income tax provision.</font></font></div><div style="DISPLAY:block; TEXT-INDENT:0pt; LINE-HEIGHT:1.25"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><br></br></font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Accounts Receivable</font> - The Company makes judgments as to the collectability of trade and other accounts receivable based on historic trends and future expectations. Management estimates an allowance for doubtful receivables, which reflects its current assessment of the collectability of the receivables. Management believes that the current specific and general receivable reserves aggregating $9,373 are adequate as of September 30, 2010.</font></font></div><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">           </font></div><div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt; TEXT-ALIGN:left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"></font><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Basic and Diluted Net Earnings (Loss) Per Share</font> - Basic net earnings (loss) per share is based upon the weighted average number of common shares outstanding.  Dilutive convertible shares and stock options are not included in the computation of the weighted average number of shares outstanding for dilutive net loss per common share, as the effect would be antidilutive.</font></font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"></font> </font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Use of Accounting Estimates</font> - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period.  Actual results could differ from these estimates.</font></font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">   </font></div><div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt; TEXT-ALIGN:left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"></font><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="FONT-WEIGHT:bold">Reclassifications</font> - Certain reclassifications have been made in prior year’s financial statements to conform to classification used in the current year. The reclassifications from selling and administrative expenses to cost of sales does not change total operating loss or net loss for any period presented.</font></font></div></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">      </font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Statement of Cash Flows</font> - For purposes of the statements of cash flows, the Company considers all highly liquid debt instruments purchased with an initial maturity of three months or less to be cash equivalents.</font></font></div><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">          </font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman"><font style="DISPLAY:inline; FONT-WEIGHT:bold">Recent Accounting Pronouncements</font> –</font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="justify"> </div><div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="justify"><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt; TEXT-ALIGN:left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">In May 2010, the FASB issued new guidance on the use of the milestone method of recognizing revenue for research and development arrangements under which consideration to be received by the vendor is contingent upon the achievement of certain milestones. The update provides guidance on the criteria that should be met for determining whether the milestone method of revenue recognition is appropriate. A vendor can recognize consideration in its entirety as revenue in the period in which the milestone is achieved only if the milestone meets all criteria to be considered substantive. Additional disclosures describing the consideration arrangement and the entity’s accounting policy for recognition of such milestone payments are also required. The new guidance is effective for fiscal years, and interim periods within such fiscal years, beginning on or after June 15, 2010, with early adoption permitted. The guidance may be applied prospectively to milestones achieved during the period of adoption or retrospectively for all prior periods. The Company is evaluating the impact of this standard on our consolidated financial statements.</font></div></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">   </font></div><div style="DISPLAY:block; MARGIN-LEFT:36pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.</font></div><div style="DISPLAY:block; MARGIN-LEFT:0pt; TEXT-INDENT:0pt; LINE-HEIGHT:1.25; MARGIN-RIGHT:0pt" align="left"><font style="DISPLAY:inline; FONT-SIZE:10pt; FONT-FAMILY:Times New Roman">    </font></div>2.             DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Inventoriesfalsefalsefalseus-types:textBlockItemTypetextblockThis element may be used to describe all significant accounting policies of the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 22
-Paragraph 8
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