C - FURNITURE, EQUIPMENT AND LEASEHOLD IMPROVEMENTS, NET (Tables)

12 Months Ended

Dec. 31, 2013

Furniture, equipment and leasehold improvements

Furniture, equipment and leasehold improvements consist of the following:

	December 31,
	2013			2012
Equipment	$	518,000		$	527,000
Leasehold improvements		427,000			22,000
Furniture and fixtures		14,000			3,000
		959,000			552,000
Less accumulated depreciation and amortization		(247,000	)		(240,000	)
	$	712,000		$	312,000

SBS

Furniture, equipment and leasehold improvements

Furniture, equipment, and leasehold improvements consist of the following:

	December 31,
	2013		2012
Equipment	$	896,376	$	855,315
Furniture and leasehold improvements		1,659,740		1,653,042
		2,556,116		2,508,357
Less accumulated depreciation and amortization		1,733,983		1,483,829
	$	822,133	$	1,024,528