5. Valuation Accounts

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

5. Valuation Accounts

Valuation and allowance accounts included the following at December 31:

	Balance Beginning of Year		Net Charged to Costs and Expenses		Transfers		Net Write-Off			Balance End of Year
2013
Allowance for doubtful accounts	$	50,362	$	-	$	-	$	(580	)	$	49,782
Reserve for processing losses		214,560		-		82,805		-			297,365
2012
Allowance for doubtful accounts	$	103,042	$	-	$	-	$	(52,680	)	$	50,362
Reserve for processing losses		131,544		83,016		-		-			214,560