4. ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

ACCOUNTS RECEIVABLE

Accounts receivable are shown net of an Allowance for Doubtful Accounts.  As more fully explained in Note 5 below, accounts receivable has been reduced by Accounts Receivable loans sold with recourse.

	September 30, 2013			December 31, 2012
Gross accounts receivable	$	649,255		$	590,449
Less:
Allowance for doubtful accounts		(133,000	)		(133,000	)
Loan value of receivables sold   with recourse		(169,795	)		(229,706	)
Total	$	346,460		$	227,743