Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes [Abstract]

Schedule of Deferred Tax Assets

Net deferred tax liabilities consist of the following components as of December 31, 2012 and 2013:

	2012			2013
Deferred tax assets
NOL carry-forward	$	25,881,900		$	27,003,600
General business credit carry-forwards		1,158,900			1,118,400
Deferred compensation		78,500			22,700
Allowance for doubtful accounts		31,600			3,200
Deferred tax liabilities
Depreciation		61,700			(13,300	)
Valuation allowance		(27,212,600	)		(28,134,600	)
Net deferred tax asset	$	-		$	-

Schedule of Income Tax Provision

The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the years ended December 31, 2012 and 2013 due to the following:

	2012			2013
Federal income tax (expense) benefit at statutory rates	$	1,831,600		$	958,300
State income tax (expense) benefit at statutory rates		269,300			140,900
Change in valuation allowance		(2,100,900	)		(1,099,200	)
	$	-		$	-