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Accounts Receivable

12 Months Ended

Dec. 31, 2013

Note 3

– ACCOUNTS RECEIVABLE

Accounts receivable consist of the following:

	December 31,
	2013		2012
Accounts receivable	$	1,486	$	11,594
Less: Allowance for bad debt		-		-
Accounts receivable	$	1,486	$	11,594

As of the periods presented, the Company has no allowance for bad debts, because the Management, based on their analysis, considers all the accounts receivable to be collectible.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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