2. SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2013

Accounting Policies [Abstract]

Investments at Cost

Investments are as follows:
Balance, December 31, 2012	$	-0-
Realized gains and losses		-0-
Unrealized gains and losses		-0-
Balance, March 31, 2013	$	-0-

Marketable securities

Marketable securities are as follows at March 31, 2013:
Balance at December 31, 2012:	$	54,624
Change in market value at March 31, 2013		(2,133	)
Balance at March 31, 2013:	$	52,491

Marketable Securities and Notes Payable within the fair value hierarchy

	Level 1		Level 2		Level 3
Marketable Securities – 2013		52,491		-0-		-0-
Marketable Securities – 2012		54,624		-0-		-0-
Notes payable - 2013		-0-		-0-	$	800,860
Notes payable - 2012		-0-		-0-	$	785,860

Level 3 reconciliation of the beginning and ending balances

	Notes payable
Balance, December 31, 2012	$	785,860
Purchases, sales, issuances and settlements (net)		15,000
Balance, March 31, 2013	$	647,860

Earnings per share

	For the Three Months Ended
	March 31,
	2013				2012
Loss (numerator)		$	(130,610	)		$	(549,471	)
Shares (denominator)			5,910,786				3,426,515
Basic and diluted loss per share		$	(0.02	)		$	(0.16	)