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ACCOUNTS RECEIVABLE

3 Months Ended

Jun. 30, 2013

NOTE 4 - ACCOUNTS RECEIVABLE

As of June 30, 2013 and December 31, 2012, accounts receivable are as follows:

.
	June 30, 2013	December 31, 2012
Trade receivables	$ 37,513	$ 51,544

Less: Allowance for doubtful accounts	(9,010)	(26,244)
	$ 28,503	$ 25,310

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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