ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2016

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities consists of the following as of:

	March 31,		December 31,
	2016		2015
Accounts payable trade	$	94,862	$	59,916
Accrued payroll & fringe benefits		39,796		27,245
Accrued year-end bonuses		45,000		45,000
Accrued payroll taxes & withholding		30,087		36,520
Accrued interest		153,657		181,265
	$	363,402	$	349,946

Balances due certain vendors are in arrears to varying degrees. The Company is handling all delinquent accounts on a case-by-case basis.