GOODWILL	3 Months Ended
Mar. 31, 2013
GOODWILL
GOODWILL	NOTE 4 - GOODWILL In accordance with ASC Topic 350, Intangibles- Goodwill and Other, goodwill and intangible assets with indefinite useful lives are no longer amortized; rather they are assessed, at least annually, for impairment. The Company tests goodwill for impairment on an annual basis as of September 30, or more often if events or circumstances indicate there may be impairment. During 2012, at our annual impairment assessment date of September 30, our analysis indicated that no impairment existed. At March 31, 2013, no indications of impairment existed for which an interim assessment was considered necessary.

NOTE 4 - GOODWILL

In accordance with ASC Topic 350, Intangibles- Goodwill and Other, goodwill and intangible assets with indefinite useful lives are no longer amortized; rather they are assessed, at least annually, for impairment. The Company tests goodwill for impairment on an annual basis as of September 30, or more often if events or circumstances indicate there may be impairment. During 2012, at our annual impairment assessment date of September 30, our analysis indicated that no impairment existed. At March 31, 2013, no indications of impairment existed for which an interim assessment was considered necessary.