PREPAID EXPENSES AND OTHER CURRENT ASSETS

3 Months Ended

Mar. 31, 2013

Prepaid Expenses and Other Current Asset [Abstract]

Prepaid Expenses and Other Current Asset Disclosure [Text Block]

3. PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets totaling $152,145 at March 31, 2013, consists of $106,403 prepaid inventory, $11,800 engineering deposit, $2,500 prepaid non-employee Board of Director fee, $23,202 prepaid insurance, $5,000 prepaid legal, and $3,240 prepaid rent.

Prepaid expenses and other current assets totaling $148,851 at December 31, 2012, consists of $108,823 prepaid inventory, $11,800 engineering deposit, $10,031 employee advances, $8,457 prepaid insurance, $5,000 prepaid legal, $3,240 prepaid rent, and $1,500 trade show deposit.