4. Accounts Receivable and Due to Factor (Tables)

12 Months Ended

Dec. 31, 2012

Accounts Receivable And Due To Factor Tables

Account Receivables

Receivables, net of allowances, are presented as current assets and we present the amount potentially due to the Factor as a secured financing in current liabilities.

Accounts Receivble	December 31, 2012			December 31, 2011
Accounts receivable - non factored	$	432,500		$	1,299,575
Accounts receivable - factored with recourse		27,690			146,589
less allowance for doubtful accounts		(4,031	)		(7,600	)
Accounts receivable - net	$	456,159		$	1,438,564