INCOME TAXES	9 Months Ended
Sep. 30, 2013
INCOME TAXES [Abstract]
INCOME TAXES	INCOME TAXES The Company's compliance with FASB ASC 740-10 does not have a material effect on the Company's financial statements as the Company believes they have no uncertain tax positions. As of September 30, 2013, the Company had net operating loss carryforwards (NOL's) for federal income tax purposes of approximately $373,000. There can be no assurance that the Company will realize the entire benefit of the NOL's. The federal NOL's are available to offset future taxable income and expire from 2015 through 2028 if not utilized. In the first nine months of 2013, the Company decreased its deferred tax assets by approximately $70,400 from $93,838 to $23,460 due to the "more likely than not" projected utilization of NOL's during 2013. Also during the first nine months of 2013, the Company increased its deferred tax liabilities by approximately $22,000 from $196,435 to $218,438 for adjustments related to the accelerated deductibility of various Section 179 properties. The estimated federal income tax expense payable for the nine months ended September 30, 2013 is $295,683. The estimated local income tax expense payable for the nine months ended September 30, 2013 is $23,094. The Company adjusted its income tax accrual accounts accordingly. In 2013, the Internal Revenue Service reviewed the Company's 2010 and 2011 federal income tax returns and found no adjustments necessary. As of September 30, 2012, the Company had NOL's for federal income tax purposes of approximately $575,000. For the first nine months of 2012, the Company kept its deferred tax asset at $155,279 due to the "more likely than not" utilization of NOL's in coming years. During the first nine months of 2012, the Company decreased its deferred tax liabilities by approximately $11,034 from $199,577 to $188,543. The decrease was for adjustments related to depreciation taken on assets previously claimed as Section 179 property. The income tax benefit for the nine months ended September 30, 2012 was $11,033. During this same period, the Company made no further adjustments to its income tax accrual accounts. The effective tax rate for both the three and nine months ended September 30, 2013 and 2012 is different from the tax expense that would result from applying the statutory tax rates primarily due to the recognition of valuation differences. For the 2013 reporting periods, effective tax rates of 34% and 2% were used for estimating federal and local income taxes, respectively. For the 2012 reporting periods, effective tax rates of 27% and 2% were used for estimating federal and local income taxes, respectively.

INCOME TAXES

The Company's compliance with FASB ASC 740-10 does not have a material effect on the Company's financial statements as the Company believes they have no uncertain tax positions.

As of September 30, 2013, the Company had net operating loss carryforwards (NOL's) for federal income tax purposes of approximately $373,000. There can be no assurance that the Company will realize the entire benefit of the NOL's. The federal NOL's are available to offset future taxable income and expire from 2015 through 2028 if not utilized. In the first nine months of 2013, the Company decreased its deferred tax assets by approximately $70,400 from $93,838 to $23,460 due to the "more likely than not" projected utilization of NOL's during 2013.

Also during the first nine months of 2013, the Company increased its deferred tax liabilities by approximately $22,000 from $196,435 to $218,438 for adjustments related to the accelerated deductibility of various Section 179 properties.

The estimated federal income tax expense payable for the nine months ended September 30, 2013 is $295,683. The estimated local income tax expense payable for the nine months ended September 30, 2013 is $23,094. The Company adjusted its income tax accrual accounts accordingly.

In 2013, the Internal Revenue Service reviewed the Company's 2010 and 2011 federal income tax returns and found no adjustments necessary.

As of September 30, 2012, the Company had NOL's for federal income tax purposes of approximately $575,000. For the first nine months of 2012, the Company kept its deferred tax asset at $155,279 due to the "more likely than not" utilization of NOL's in coming years.

During the first nine months of 2012, the Company decreased its deferred tax liabilities by approximately $11,034 from $199,577 to $188,543. The decrease was for adjustments related to depreciation taken on assets previously claimed as Section 179 property.

The income tax benefit for the nine months ended September 30, 2012 was $11,033. During this same period, the Company made no further adjustments to its income tax accrual accounts.

The effective tax rate for both the three and nine months ended September 30, 2013 and 2012 is different from the tax expense that would result from applying the statutory tax rates primarily due to the recognition of valuation differences. For the 2013 reporting periods, effective tax rates of 34% and 2% were used for estimating federal and local income taxes, respectively. For the 2012 reporting periods, effective tax rates of 27% and 2% were used for estimating federal and local income taxes, respectively.