INVESTMENTS (Details Narrative) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Notes to Financial Statements
Common stock held by parent company of it subsidiary	1,075,648	1,075,648
Fair value of the shares subsidiary	$ 22,000	$ 32,000
Additional investment	$ 2,000	$ 2,000

Equity securities categorized neither as held-to-maturity nor trading which are intended be sold within one year from the balance sheet date or the normal operating cycle, whichever is longer.

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+ Details

- Definition

This item represents the aggregate carrying amount of all cost-method investments as reported on or included in the balance sheet. The original cost of the investments may differ from the aggregate carrying amount disclosed due to various adjustments such as: (i) dividends received in excess of earnings after the date of investment that are considered a return of investment and therefore recorded as reductions to cost of the investment, or (ii) a series of operating losses of an investee or other factors which may indicate that a decrease in value of the investment has occurred which is other than temporary and accordingly such decrease in value has been recognized.

+ References

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