C - FURNITURE, EQUIPMENT AND LEASEHOLD IMPROVEMENTS, NET (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Equipment	$ 527,000	$ 2,307,000
Leasehold improvements	22,000	29,000
Furniture and fixtures	3,000	23,000
Furniture, equipment and leasehold improvements, gross	552,000	2,359,000
Less accumulated depreciation and amortization	(240,000)	(1,602,000)
Furniture, equipment and leasehold improvements, net	312,000	757,000
SBS
Equipment	855,315	821,463
Leasehold improvements	1,653,042	1,623,513
Furniture, equipment and leasehold improvements, gross	2,508,357	2,444,976
Less accumulated depreciation and amortization	1,483,829	1,217,736
Furniture, equipment and leasehold improvements, net	$ 1,024,528	$ 1,227,240

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

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Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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