FIXED ASSETS (Tables)

9 Months Ended

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

Fixed assets are stated at cost, less accumulated depreciation and amortization, and are summarized as follows:

	December 31, 2011			September 30, 2012
Equipment	$	1,101,000		$	1,138,000
Computer software		3,234,000			3,303,000
Computer hardware		1,777,000			1,889,000
Furniture and fixtures		361,000			370,000
Automobiles		47,000			47,000
Leasehold improvements		295,000			181,000
		6,815,000			6,928,000
Accumulated depreciation and amortization		(3,723,000	)		(4,364,000	)
	$	3,092,000		$	2,564,000