Accrued Liabilities

12 Months Ended

Dec. 31, 2013

Note 11. Accrued Liabilities

The details of accrued liabilities at December 31, 2013 and December 31, 2012 are as follows:

	December 31, 2013		December 31, 2012
Accrued startup expenses	$	-	$	3,292
Accrued salaries and benefits		1,009,267		955,179
Accrued interest		174,807		102,937
Accrued consulting fees		1,295,310		1,927,029
Accrued rent		-		54,875
	$	2,479,384	$	3,043,312

Since June 30, 2011, to the date of this Annual Report on Form 10-K, our former CEO and CFO employees have agreed to defer their entire salaries until we become cash-flow positive. However, in connection with Mr. Barrios’ resignation on October 5, 2013, we expect to negotiate with Mr. Barrios with respect to any amounts that may be due to him. In addition, certain of our consulting expenses were being deferred through December 31, 2013 by a member of our Board of Directors (the “Board”) and management. As of December 31, 2013, total deferred salaries totaled approximately $1,009,267. Total consulting expenses accrued are approximately $1,295,310. We plan to pay the deferred salaries and advanced expenses with proceeds from borrowings, the possible sale of energy efficiency contracts owned by us or with our common stock.