3. ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2012

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

3.        ACCOUNTS RECEIVABLE

Accounts receivable at December 31, consists of the following:

	2012			2011
Trade receivables	$	4,869,164		$	5,598,124
Costs in excess of billings and estimated earnings		702,725			638,950
Contract retainage		314,124			602,360
Allowance for doubtful accounts		(115,000	)		(85,000	)
Totals	$	5,771,013		$	6,754,434