NOTE 5 - ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2017

Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]

Other Current Liabilities [Table Text Block]

Accrued expenses consist of the following as of December 31, 2017 and 2016:

	2017		2016
Accrued interest	$	577,978	$	549,909
Other accruals		52,921		42,712
Total	$	630,899	$	592,621