Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Allowance for doubtful accounts

Allowance for Doubtful Accounts. The allowance for doubtful accounts is based on assessments of the collectability of specific customer accounts and the aging of the accounts receivable. If there is a deterioration of a major customer's credit worthiness or actual defaults are higher than historical experience, the allowance for doubtful accounts is increased. The following table illustrates the details of the Allowance for Doubtful Accounts for the years ended December 31, 2012 and 2011:

	Beginning Balance		Charge Offs		Recoveries		Provision			Ending Balance
2012	$	25,000	$	—	$	—	$	8,900		$	33,900
2011	$	32,800	$	—	$	—	$	(7,800	)	$	25,000

Non-cash stock-based compensation expense

The following table illustrates the non-cash stock-based compensation expense recorded during the years ended December 31, 2012 and 2011 by income statement classification:

	2012		2011
Cost of revenue	$	22,200	$	10,400
Selling and marketing expense		128,900		22,400
General and administrative expense		478,700		135,600
Research and development expense		342,600		94,700
	$	972,400	$	263,100

Fair value assumptions of each stock-based award granted

The Company estimated the fair value of each stock-based award granted during the years ended December 31, 2012 and 2011 on the date of grant using a binomial model, with the assumptions set forth in the following table:

	2012			2011
Estimated volatility		70% - 174	%		154% - 221	%
Annualized forfeiture rate		0.0% - 9.79	%		0.0% - 5.0	%
Expected option term (years)		0.25 – 10.00			0.25 – 10.00
Estimated exercise factor		5 - 15			2 - 20
Approximate risk-free interest rate		0.08% - 2.04	%		0.02% - 3.24	%
Expected dividend yield		—			—