PREPAID EXPENSES (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Prepaid payroll taxes	$ 36,083	$ 0
Prepaid insurances	2,472	14,146
Prepaid hardware/software maintenance and support service fee	1,420	12,850
Prepaid rent	0	4,188
Prepaid expense	$ 39,975	$ 31,184

Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.

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Carrying amount as of the balance sheet date of unamortized costs of insurance coverage, which will be charged against earnings ratably over the period in which contractually agreed upon coverage's will be in effect; such periods expire within one year or the normal operating cycle, if longer.

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- Definition

Carrying amount as of the balance sheet date of rental payments made in advance of the rental period; such amounts will be charged against earnings within one year or the normal operating cycle, if longer.

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- Definition

Carrying amount as of the balance sheet date of payments made in advance for income and other taxes, which will be charged against earnings within one year or the normal operating cycle, if longer.

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