PREPAID EXPENSES AND OTHER CURRENT ASSETS

9 Months Ended

Sep. 30, 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 $138,650 at September 30, 2013, consists of $87,032 prepaid inventory, $11,800 engineering deposit, $26,749 prepaid insurance, $7,800 prepaid legal and other professional fees, $3,975 prepaid rent, and $1,294 other prepaid expenses and other current assets.

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.