Accrued Liabilities

12 Months Ended

Dec. 31, 2011

Payables and Accruals

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 12 - ACCRUED LIABILITIES

Related-party expenses consist of reimbursable business expenses that were paid for by Mr. Nora, a director of the Company and manager of PlayBev, a consolidated variable-interest entity.

Accrued tax liabilities consist of delinquent payroll taxes, interest and penalties owed by the Company to the Internal Revenue Service (“IRS”) and other tax entities (see note 19).

Accrued liabilities consist of the following:

	December 31,		December 31,
	2011		2010
Tax liabilities		1,103,044		1,029,449
Related party expenses		1,208,756		981,046
Deferred gain on sale leaseback		-		507,216
Royalty expense		92,559		552,150
Other accrued expenses		185,350		149,066
Totals	$	2,589,709	$	3,218,927