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Accounts Receivable
12 Months Ended
Dec. 31, 2012
Receivables [Abstract]  
Accounts Receivable [Text Block]
Accounts Receivable

Accounts receivable, net, consists of the following at December 31:

 
 
2012
 
2011
Accounts receivable
 
$
4,978,136

 
$
4,530,242

Allowances for doubtful accounts
 
(54,238
)
 
(48,125
)
Accounts receivable, net
 
$
4,923,898

 
$
4,482,117



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.