Accounts Receivable

6 Months Ended

Jul. 02, 2011

Receivables [Abstract]

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

Accounts Receivable

Accounts receivable, net, consists of the following:

	July 2, 2011			December 31, 2010
Accounts receivable	$	4,393,042		$	4,140,868
Allowances for doubtful accounts	(45,631		)	(37,998		)
Accounts receivable, net	$	4,347,411		$	4,102,870

The company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments.  The allowances for doubtful accounts are determined using a combination of factors, including the length of time the receivables are outstanding, the current business environment, and historical experience.