4. Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured on a Non-recurring Basis

The following schedule summarizes the valuation of financial instruments at fair value on a non-recurring basis in the balance sheets as of December 31, 2012 and 2011:

	Fair Value Measurements at December 31, 2012
	Level 1		Level 2			Level 3
Assets
Intangible assets	$	–	$	–		$	821,150
Goodwill		–		–			255,460
Total assets		–		–			1,076,610
Liabilities
Lines of credit		–		77,047			–
Capital leases		–		43,120			–
Long term debts		–		1,111,162			–
Notes payable, related parties		–		22,085			–
Convertible debts, net of discount of $139,068		–		227,681			–
Total Liabilities		–		1,481,095			–
	$	–	$	(1,481,095	)	$	1,076,610

	Fair Value Measurements at December 31, 2011
	Level 1		Level 2			Level 3
Assets
Intangible assets	$	–	$	–		$	576,598
Goodwill		–		–			140,832
Total assets		–		–			717,430
Liabilities
Capital leases		–		61,331			–
Long term debts		–		574,633			–
Notes payable, related parties		–		404,401			–
Convertible debts, net of discount of $14,978		–		64,522			–
Total Liabilities		–		1,104,887			–
	$	–	$	(1,104,887	)	$	717,430