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3. CONTRACT ACCOUNTING AND ACCOUNTS RECEIVABLE (Details-Billings in Excess of Cost) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]
Billings and/or cash receipts on uncompleted contract	$ 166,334	$ 60,000
Less: Revenues recognized	(3,205)	(33,162)
Billings in excess of costs and estimated earnings on uncompleted contracts	$ 163,129	$ 26,838

Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date.

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