Accounts Payable and Accrued Liabilities

9 Months Ended

Sep. 30, 2016

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

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

	September 30, 2016		December 31, 2015
Accounts payable trade	$	53,972	$	59,916
Accrued payroll & fringe benefits		28,918		27,245
Accrued year-end bonuses		—		45,000
Accrued payroll taxes & withholding		18,267		36,520
Accrued interest		169,047		181,265
	$	270,204	$	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.