Accounts Receivable

9 Months Ended

Sep. 30, 2013

Accounts Receivable and Restricted Net Assets [Abstract]

ACCOUNTS RECEIVABLE

NOTE 2 – ACCOUNTS RECEIVABLE

At September 30, 2013 and December 31, 2012, accounts receivable consisted of the following:

	September 30, 2013			December 31, 2012
Accounts receivable	$	14,284,951		$	12,670,680
Less: allowance for doubtful accounts		(2,739,117	)		(2,592,057	)
	$	11,545,834		$	10,078,623

The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. After evaluating the collectability of individual receivable balances, the Company increased the allowance for doubtful accounts in the amount of $76,784 for the nine months ended September 30, 2013 and decreased the allowance for doubtful accounts of $46,616 for the nine months ended September 30, 2012.