Nature of Operations and Going Concern (from 10Q) (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Nature Of Operations And Going Concern Tables

Discontinued Operations

The following table shows the results of the "Smart Home Integration Certificate" program component included in the income (loss) from discontinued operations:

	For the Three Months Ended March 31,
	2013			2012
Revenues	$	123,357		$	811,041
Costs and expenses:
Instructional costs and services		111,021			683,895
General and administrative		31,000			-
Total costs and expenses		142,021			683,895
Income (loss) from discontinued operations, net of income taxes	$	(18,664	)	$	127,146

The major classes of assets and liabilities of discontinued operations on the balance sheets are as follows:

	March 31, 2013		December 31, 2012
Assets
Cash and cash equivalents	$	-	$	67,750
Accounts receivable, net of allowance of $200,045 and $169,045, respectively		171,831		322,026
Other current assets		11,916		3,438
Net assets from discontinued operations	$	183,747	$	393,214
Liabilities
Accounts payable	$	1,178	$	1,178
Accrued expenses		123,954		185,395
Deferred revenue		-		39,857
Net liabilities from discontinued operations	$	125,132	$	226,430

The following table shows the results of the "Smart Home Integration Certificate" program component included in the income from discontinued operations:

	For the Year Ended
	December 31,
	2012		2011
Revenues	$	2,332,283	$	2,131,693
Costs and expenses:
Instructional costs and services		2,026,928		1,674,127
General and administrative		169,045		-
Total costs and expenses		2,195,973		1,674,127
Income from discontinued operations, net of income taxes	$	136,310	$	457,566

The major classes of assets and liabilities of discontinued operations on the balance sheets are as follows:

	December 31,
	2012		2011
Assets
Cash and cash equivalents	$	67,750	$	-
Accounts receivable, net of allowance of $169,045 and $0, respectively		322,026		632,135
Other current assets		3,438		-
Net assets from discontinued operations	$	393,214	$	632,135
Liabilities
Accounts payable	$	1,178	$	679,882
Accrued expenses		185,395		39,225
Deferred revenue		39,857		-
Net liabilities from discontinued operations	$	226,430	$	719,107