PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

Property and equipment

Property and equipment at December 31, 2012 and 2011 consists of the following:

	2012		2011
Land	$	0	$	95,276
Fixtures and equipment		20,902		20,902
		20,902		116,628
Less: accumulated depreciation		(15,376)		(12,682)
Net property and equipment	$	5,526	$	103,946