PROPERTY AND EQUIPMENT (Details) (USD $)	Dec. 31, 2012	Dec. 31, 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
Property, Plant and Equipment, Gross	758,300	560,300
Accumulated depreciation	(545,400)	(469,300)
Property, Plant and Equipment, Net	$ 212,923	$ 91,013

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

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Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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