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FINANCIAL STATEMENTS (Policies)
9 Months Ended
Sep. 30, 2013
FINANCIAL STATEMENTS [Abstract]  
Loss Per Share
Loss per Share
 
The Company follows Financial Accounting Standards Board Accounting Standards Codification ("FASB ASC") 260, "Earnings per Share", resulting in the presentation of basic and diluted earnings per share.  Because the Company reported a net loss in 2013 and 2012, common stock equivalents, including stock options and warrants were anti-dilutive; therefore, the amounts reported for basic and dilutive loss per share were the same.
 
Comprehensive Income
Comprehensive Income
 
The Company follows FASB ASC 220.10, "Reporting Comprehensive Income."  Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of certain financial information that historically has not been recognized in the calculation of net income.  Since the Company has no items of other comprehensive income, comprehensive income (loss) is equal to net income (loss).
Recently Issued and Adopted Accounting Pronouncements
Recently Issued Accounting Pronouncements Not Yet Adopted
 
As of September 30, 2013, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company's financial statements.
 
Recently Adopted Accounting Pronouncements
 
As of September 30, 2013 and for the period then ended, there were no recently adopted accounting pronouncements that had a material effect on the Company's financial statements.