11. Deferred Revenue	9 Months Ended
Sep. 30, 2012
Notes
11. Deferred Revenue	11. DEFERRED REVENUE Deferred revenue includes 12 and 16 training days which were purchased but not conducted during the nine months ended September 30, 2012 and the year ended December 31, 2011, respectively.

- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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