NET INCOME (LOSS) PER COMMON SHARE (Tables)

12 Months Ended

Dec. 31, 2013

NET INCOME (LOSS) PER COMMON SHARE [Abstract]

Calculation of Net Earnings Per Share

The following sets forth the denominator used in the calculations of basic net income (loss) per share and net income (loss) per share assuming dilution:

	Year ended December 31, 2013		Year ended December 31, 2012
Denominator for basic net income (loss) per share, weighted average shares outstanding		16,977,027		15,007,852
Dilutive effect of common stock options		N/A		N/A
Dilutive effect of Series C convertible preferred stock and convertible debt		N/A		N/A
Denominator for net income (loss) per share, assuming dilution		16,977,027		15,007,852