Accounts Receivable

6 Months Ended

Jun. 30, 2012

Receivables [Abstract]

Accounts Receivable

Note 3 Accounts Receivable

Accounts receivable consisted of the following at June 30, 2012 and December 31, 2011.

	June 30, 2012			December 31, 2011
Gross accounts receivable	$	1,353,439		$	1,057,696
Allowance		(67,682	)		(50,861	)
Accounts receivable – net	$	1,285,757		$	1,006,835

The Company recorded an approximate 5% allowance for bad debt for estimated differences between expected and actual payment of accounts receivables. These reductions are made based upon estimates that are determined by historical experience, contractual terms, and current conditions. Each quarter, the Company reevaluates its estimates to assess the adequacy of its allowance, adjusting the amounts as necessary.

In addition, for the six months ended June 30, 2012 the Company wrote off $38,311 of its accounts receivable to bad debt expense; there we no bad debt write-offs during the six months ended June 30, 2011.