Basis of Presentation, Significant Accounting Policies	6 Months Ended
Jun. 30, 2011
Notes to Financial Statements
Basis of Presentation, Significant Accounting Policies	NOTE 2 – Basis of Presentation and Summary of Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements of Juniper and its wholly owned subsidiaries have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and with the instructions to Form 10-Q for interim financial information. Accordingly, these financial statements do not include all the information and notes required for complete annual financial statements. The interim financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2010. The financial statements as of June 30, 2011 and for the three and six months ended June 30, 2011 and 2010 presented in this Form 10-Q are unaudited; however, in the opinion of management, such financial statements include all adjustments, consisting solely of normal recurring adjustments, necessary for a fair presentation of the results for the periods presented. The results of operations for the interim periods are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending December 31, 2011. Consolidation. The condensed consolidated financial statements include the accounts of Juniper and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation. Use of Estimates. The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue and Cost Recognition. In the wireless infrastructure services, the Company enters into contracts principally on the basis of competitive bids, the final terms and prices of which are frequently negotiated with the customer. Although the terms of its contracts vary considerably, most services are made on a cost plus or time and materials basis. The Company completes most projects within six months. The Company follows the guidance in the ASC 605-25 in recognizing income. Revenue is recognized when all of the following conditions exist: persuasive evidence of an arrangement exists; services have been rendered or delivery occurred; the price is fixed or determinable; and collectability is reasonably assured. The actual cost required to complete a project and, therefore, the profit eventually realized, could differ materially in the near term. Accounts Receivable. Accounts receivable is stated at the amount billed to customers. Accounts receivable are ordinarily due 30 to 60 days after issuance of the invoice and customer acceptance. The Company provides allowances for doubtful accounts, which are based upon a review of outstanding receivables, historical performance and existing economic conditions. The Company establishes reserves against receivables by customers whenever it is determined that there may be corporate or market issues that could eventually affect the stability or financial status of these customers or their payments to the Company. The Company’s policy is not to accrue interest on past due trade receivables. Unbilled Accounts Receivable. Unbilled accounts receivable represents revenue on work completed for which the Company is waiting to receive a purchase order from the customer. Due to the nature of the industry, customers often request that maintenance and repair and emergency work be performed prior to issuing purchase orders due to the emergency of the situation. Concentration of Credit Risk. Financial instruments which potentially subject the Company to significant concentrations of credit risk are principally trade accounts receivable. Concentration of credit risk with respect to the wireless services is primarily subject to the financial condition of the largest customers. Property and Equipment. Property and equipment are stated at cost. Depreciation is computed generally on the straight-line method for financial reporting purposes over the estimated useful lives, which generally ranges from 3 to 5 years. Expenditures for normal repairs and maintenance are charged to operations as incurred. The cost of property or equipment retired or otherwise disposed of and the related accumulated depreciation is removed from the accounts in the period of disposal with the resulting gain or loss reflected in earnings or in the cost of the replacement. Financial Instruments. The estimated fair values of accounts payable and accrued expenses approximate their carrying values because of the short maturity of these instruments. The Company's debt (i.e. notes payable, convertible debentures and other obligations) does not have a ready market. These debt instruments are shown on a discounted basis using market rates applicable at the effective date. If such debt were discounted based on current rates, the fair value of this debt would not be materially different from their carrying value. ASC 815-10 requires that due to indeterminable number of shares which might be issued the imbedded convertible host debt feature of the Callable Secured Convertible Notes, the 2009 Convertible Notes, the 2010 Convertible Notes and the Convertible Notes the Company is required to record a liability relating to both the detachable warrants and the embedded convertible feature of the notes payable, which is included in the liabilities as a “derivative liability”, and to all other warrants issued and outstanding as of June 30, 2011, except those issued to employees. The result of adjusting these derivative liabilities to market generated an unrealized loss of approximately $589,000 and $2.2 million for the three month periods ended June 30, 2011 and 2010, respectively, and an unrealized loss of approximately $3.6 million and $72,000 for the six month periods ended June 30, 2011 and 2010, respectively. Stock-Based Compensation. In February 2007, the FASB adopted ASC 825-10 which provides companies with an option to report selected financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option has been elected are reported in earnings at each subsequent reporting date. ASC 825-10 is effective for fiscal years beginning after November 15, 2007. We have adopted this process. There was no compensation expense for stock options calculated in 2011 and 2010. Derivative Instruments. Effective December 28, 2005, the Company adopted ASC 815. ASC 815 requires that all derivative instruments be recorded on the balance sheet at fair value. Changes in the fair value of derivatives are reported as other income or expense in the period of the change. Income Taxes. The Company provides for income taxes in accordance with ASC 740-10 which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax basis of assets and liabilities. Net Income (Loss) per Common Share. Earnings per share have been calculated in accordance with Topic 260 “Earnings Per Share” (“EPS”). Topic 260 requires dual presentation of basic EPS and diluted EPS for all entities with complex capital structures. Basic EPS is computed as net income (loss) divided by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur from common shares issuable through stock options, warrants and convertible debentures. Net income (loss) per common share for the three and six months ended June 30, 2011 and 2010 has been computed by dividing net income (loss) available to Common Stockholders by the weighted average number of common shares outstanding throughout the year of 4,610,399,672 and 3,600,940,672, respectively. Warrants Issued With Convertible Debt. The Company has issued in the past and may issue warrants along with debt and equity instruments to third parties. These issuances are recorded based on the fair value of these instruments. Warrants and equity instruments require valuation using the Black-Scholes model and other techniques, as applicable, and consideration of assumptions including but not limited to the volatility of the Company’s stock, and expected lives of these equity instruments. Reclassifications. Certain amounts in the 2010 condensed consolidated financial statements were reclassified to conform to the 2011 presentation. New Accounting Pronouncements. There have been no accounting pronouncements or changes in accounting principles during the period ended June 30, 2011 that are of significance, or potential significance, to us.

Basis of Presentation, Significant Accounting Policies

6 Months Ended

Jun. 30, 2011

Basis of Presentation, Significant Accounting Policies

NOTE 2 – Basis of Presentation and Summary of Significant Accounting Policies

The accompanying unaudited condensed consolidated financial statements of Juniper and its wholly owned subsidiaries have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and with the instructions to Form 10-Q for interim financial information. Accordingly, these financial statements do not include all the information and notes required for complete annual financial statements.

The interim financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2010.

The financial statements as of June 30, 2011 and for the three and six months ended June 30, 2011 and 2010 presented in this Form 10-Q are unaudited; however, in the opinion of management, such financial statements include all adjustments, consisting solely of normal recurring adjustments, necessary for a fair presentation of the results for the periods presented.

The results of operations for the interim periods are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending December 31, 2011.

Consolidation. The condensed consolidated financial statements include the accounts of Juniper and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates. The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue and Cost Recognition. In the wireless infrastructure services, the Company enters into contracts principally on the basis of competitive bids, the final terms and prices of which are frequently negotiated with the customer. Although the terms of its contracts vary considerably, most services are made on a cost plus or time and materials basis. The Company completes most projects within six months.

The Company follows the guidance in the ASC 605-25 in recognizing income. Revenue is recognized when all of the following conditions exist: persuasive evidence of an arrangement exists; services have been rendered or delivery occurred; the price is fixed or determinable; and collectability is reasonably assured. The actual cost required to complete a project and, therefore, the profit eventually realized, could differ materially in the near term.

Accounts Receivable. Accounts receivable is stated at the amount billed to customers. Accounts receivable are ordinarily due 30 to 60 days after issuance of the invoice and customer acceptance. The Company provides allowances for doubtful accounts, which are based upon a review of outstanding receivables, historical performance and existing economic conditions. The Company establishes reserves against receivables by customers whenever it is determined that there may be corporate or market issues that could eventually affect the stability or financial status of these customers or their payments to the Company. The Company’s policy is not to accrue interest on past due trade receivables.

Unbilled Accounts Receivable. Unbilled accounts receivable represents revenue on work completed for which the Company is waiting to receive a purchase order from the customer. Due to the nature of the industry, customers often request that maintenance and repair and emergency work be performed prior to issuing purchase orders due to the emergency of the situation.

Concentration of Credit Risk. Financial instruments which potentially subject the Company to significant concentrations of credit risk are principally trade accounts receivable. Concentration of credit risk with respect to the wireless services is primarily subject to the financial condition of the largest customers.

Property and Equipment. Property and equipment are stated at cost. Depreciation is computed generally on the straight-line method for financial reporting purposes over the estimated useful lives, which generally ranges from 3 to 5 years. Expenditures for normal repairs and maintenance are charged to operations as incurred. The cost of property or equipment retired or otherwise disposed of and the related accumulated depreciation is removed from the accounts in the period of disposal with the resulting gain or loss reflected in earnings or in the cost of the replacement.

Financial Instruments. The estimated fair values of accounts payable and accrued expenses approximate their carrying values because of the short maturity of these instruments. The Company's debt (i.e. notes payable, convertible debentures and other obligations) does not have a ready market. These debt instruments are shown on a discounted basis using market rates applicable at the effective date. If such debt were discounted based on current rates, the fair value of this debt would not be materially different from their carrying value.

ASC 815-10 requires that due to indeterminable number of shares which might be issued the imbedded convertible host debt feature of the Callable Secured Convertible Notes, the 2009 Convertible Notes, the 2010 Convertible Notes and the Convertible Notes the Company is required to record a liability relating to both the detachable warrants and the embedded convertible feature of the notes payable, which is included in the liabilities as a “derivative liability”, and to all other warrants issued and outstanding as of June 30, 2011, except those issued to employees. The result of adjusting these derivative liabilities to market generated an unrealized loss of approximately $589,000 and $2.2 million for the three month periods ended June 30, 2011 and 2010, respectively, and an unrealized loss of approximately $3.6 million and $72,000 for the six month periods ended June 30, 2011 and 2010, respectively.

Stock-Based Compensation. In February 2007, the FASB adopted ASC 825-10 which provides companies with an option to report selected financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option has been elected are reported in earnings at each subsequent reporting date. ASC 825-10 is effective for fiscal years beginning after November 15, 2007. We have adopted this process. There was no compensation expense for stock options calculated in 2011 and 2010.

Derivative Instruments. Effective December 28, 2005, the Company adopted ASC 815. ASC 815 requires that all derivative instruments be recorded on the balance sheet at fair value. Changes in the fair value of derivatives are reported as other income or expense in the period of the change.

Income Taxes. The Company provides for income taxes in accordance with ASC 740-10 which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax basis of assets and liabilities.

Net Income (Loss) per Common Share. Earnings per share have been calculated in accordance with Topic 260 “Earnings Per Share” (“EPS”). Topic 260 requires dual presentation of basic EPS and diluted EPS for all entities with complex capital structures. Basic EPS is computed as net income (loss) divided by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur from common shares issuable through stock options, warrants and convertible debentures.

Net income (loss) per common share for the three and six months ended June 30, 2011 and 2010 has been computed by dividing net income (loss) available to Common Stockholders by the weighted average number of common shares outstanding throughout the year of 4,610,399,672 and 3,600,940,672, respectively.

Warrants Issued With Convertible Debt. The Company has issued in the past and may issue warrants along with debt and equity instruments to third parties. These issuances are recorded based on the fair value of these instruments. Warrants and equity instruments require valuation using the Black-Scholes model and other techniques, as applicable, and consideration of assumptions including but not limited to the volatility of the Company’s stock, and expected lives of these equity instruments.

Reclassifications. Certain amounts in the 2010 condensed consolidated financial statements were reclassified to conform to the 2011 presentation.

New Accounting Pronouncements. There have been no accounting pronouncements or changes in accounting principles during the period ended June 30, 2011 that are of significance, or potential significance, to us.