Accounts Receivable

9 Months Ended

Oct. 01, 2011

Receivables [Abstract]

Accounts Receivable [Text Block]

Accounts Receivable

Accounts receivable, net, consists of the following:

	October 1, 2011			December 31, 2010
Accounts receivable	$	4,223,027		$	4,140,868
Allowances for doubtful accounts	(48,977		)	(37,998		)
Accounts receivable, net	$	4,174,050		$	4,102,870

The company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments.  The allowances for doubtful accounts are determined using a combination of factors, including the length of time the receivables are outstanding, the current business environment, and historical experience.