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1. Basis of Presentation and Consolidation (Tables)

3 Months Ended

Mar. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Consolidated Entities

The accompanying condensed consolidated financial statements include the accounts of the following entities, all of which are under common control and ownership:

		State of				Abbreviated
Name of Entity⁽²⁾		Incorporation		Relationship⁽¹⁾		Reference
Epazz, Inc.		Illinois		Parent		Epazz
IntelliSys, Inc.		Wisconsin		Subsidiary		IntelliSys
Professional Resource Management, Inc.		Illinois		Subsidiary		PRMI
Desk Flex, Inc.		Illinois		Subsidiary		DFI
K9 Bytes, Inc.		Illinois		Subsidiary		K9 Bytes
MS Health, Inc.		Illinois		Subsidiary		MS Health
Cooling Technology Solutions, Inc.		Illinois		Subsidiary		CTS

⁽¹⁾All subsidiaries are wholly-owned subsidiaries of Epazz, Inc.

⁽²⁾All entities are in the form of Corporations.