Note 3 - Accounts Receivable

9 Months Ended

Sep. 30, 2013

Notes

Note 3 - Accounts Receivable

NOTE 3 – ACCOUNTS RECEIVABLE

At September 30, 2013 and December 31, 2012, accounts receivable consisted of the following:

	September 30, 2013	December 31, 2012
Accounts receivable	$     4,838,255	$     4,581,036
Less: allowance for doubtful accounts	(3,362,749)	(3,303,295)
Accounts receivable, net	$     1,475,506	$     1,277,741

The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances.