Accounts Receivable

3 Months Ended

Mar. 30, 2013

Receivables [Abstract]

Accounts Receivable [Text Block]

Accounts Receivable

Accounts receivable, net, consists of the following:

	March 30, 2013			December 31, 2012
Accounts receivable	$	4,546,463		$	4,978,136
Allowances for doubtful accounts	(53,045		)	(54,238		)
Accounts receivable, net	$	4,493,418		$	4,923,898

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.