- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenue Recognition
Customer Deposits	$ 135,133				$ 96,329				$ 135,133	$ 96,329
Research and Product Development
Product development and research costs	$ 11,751,256	$ 16,238,450	$ 10,876,396	$ 9,405,547	$ 7,867,886	$ 4,221,118	$ 3,313,762	$ 2,402,596	$ 48,271,649	$ 17,805,362	$ 3,422,134
Patents
Summary of significant accounting policies
Useful life									17 years
Minimum
Summary of significant accounting policies
Useful lives									3 years
Maximum
Summary of significant accounting policies
Useful lives									10 years