PAYROLL LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Jan. 31, 2012
Accrued bonus payable	$ 408,362	$ 189,132
Accrued payroll liabilities	48,232		0
Accrued payroll tax liabilities	19,883	18,865
Payroll liabilities	$ 476,477	$ 207,997

Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details