2. Accrued Expenses (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Numerator
Accrued salaries	$ 120,850	$ 142,257
Reserve for processing losses	297,365	214,560
Accrued commissions	93,659	78,071
Accrued taxes	47,569	92,849
Other accrued expenses	280,720	167,465
Total accrued expenses	$ 840,163	$ 695,202

Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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