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PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

At December 31, property and equipment consisted of the following:

	2012			2011
Computer equipment and software	$	292,900		$	226,900
Office furniture and equipment		151,200			19,200
Leasehold Improvements		59,400			0
Website development costs		314,200			314,200
		758,300			560,300
Accumulated depreciation		(545,400	)		(469,300	)
	$	212,900		$	91,000

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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