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INCOME TAXES (Details 1) (USD $)
9 Months Ended 12 Months Ended
Sep. 30, 2012
Dec. 31, 2011
Equity based compensation $ 71,859 $ 21,743
Allowance for doubtful accounts 14,620 10,540
Depreciation and amortization timing differences 0 (4,389)
Net operating loss carryforward 897,377 1,623,065
On-line training certificate reserve 770 1,162
Total deferred tax assets 984,626 1,652,121
Valuation allowance (972,651) (1,603,805)
Deferred tax assets net of valuation allowance 34,821 48,316
Less deferred tax assets - non-current, net of valuation allowance 11,586 47,735
Deferred tax assets - current, net of valuation allowance $ 385 $ 581