3. ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

3. ACCRUED EXPENSES

The major components of accrued expenses are summarized as follows:

	September 30,  2014		December 31, 2013
Accrued vacation	$	121,369	$	100,304
Accrued salary		68,749		68,749
Accrued interest		143,700		201,688
Accrued estimated losses on contracts		8,990		96,096
Accrued settlement		14,009		101,839
Other accrued expense		–		34,624
Total accrued expenses	$	356,817	$	603,300