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Accounts Receivable
9 Months Ended
Sep. 28, 2013
Receivables [Abstract]  
Accounts Receivable [Text Block]
Accounts Receivable

Accounts receivable, net, consists of the following:

 
 
September 28,
2013
 
December 31,
2012
Accounts receivable
 
$
4,620,752

 
$
4,978,136

Allowances for doubtful accounts
 
(52,199
)
 
(54,238
)
Accounts receivable, net
 
$
4,568,553

 
$
4,923,898



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.