2. ACCRUED LIABILITIES AND EXPENSES

9 Months Ended

12 Months Ended

Sep. 30, 2012

Dec. 31, 2011

Accrued Liabilities And Expenses

Note 2. ACCRUED LIABILITIES AND EXPENSES

Accrued liabilities and expenses as of September 30, 2012 and December 31, 2011 consist of the following:

	September 30, 2012		December 31, 2011
Accrued payroll	$	463,615	$	472,221
Accrued payroll taxes payable		18,330		18,330
Accrued stock purchase warrants		29,400		29,400
Accrued interest and other		186,095		107,699
Total	$	697,440	$	627,650

Accrued liabilities and expenses as of December 31, 2011 and 2010 consist of the following:

	2011		2010
Accrued payroll	$	472,221	$	166,154
Accrued payroll taxes payable		18,330		-
Accrued stock purchase warrants		29,400		-
Accrued other		107,699		16,972
Total	$	627,650	$	183,126