INCOME TAXES

12 Months Ended

Dec. 31, 2011

Income Taxes

Income Tax Disclosure [Text Block]

5.     INCOME TAXES

The Company files income tax returns in the U.S. Federal jurisdiction, and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2009.

Accounting for Uncertainty in Income Taxes was adopted by the Company on January 1, 2007.  The Company's policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the period ended December 31, 2011 and 2010, the Company did not recognize interest and penalties.