BACKLOG AND CONTRACTS IN PROCESS

9 Months Ended

Sep. 30, 2011

Receivables, Long-Term Contracts Or Programs [Abstract]

Long-term Contracts or Programs Disclosure [Text Block]

NOTE 4 – BACKLOG AND CONTRACTS IN PROCESS

Backlog at September 30, 2011, was $1,133,935, compared to $2,116,045 at December 31, 2010.  Once work commences, revenue is recognized upon delivery of the system or completion of the work.  Prior to 2009, revenue was recognized on a percentage of completion basis.  The Company has one remaining contract in which revenue will be recognized in this manner.  The outstanding backlog value of the percentage of completion contracts is $123,090.  The following table summarizes the percentage of completion of the Company's outstanding contracts:

Contract		Revenue				Amounts		Revenues in		Billings in excess
Amount		Recognized		Backlog		Billed		excess of Billings		of Revenues
Outstanding contracts at September 30, 2011
$	287,029	$	163,939	$	123,090	$	215,271	$	-	$	51,332
$	287,029	$	163,939	$	123,090	$	215,271	$		$	51,332
Outstanding contracts at December 31, 2010
$	231,257	$	29,347	$	201,910	$	21,668	$	7,679	$	-
$	287,029	$	163,939	$	123,090	$	215,271	$	-	$	51,332
$	518,286	$	193,286	$	325,000	$	236,939	$	7,679	$	51,332