ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2013

ACCOUNTS RECEIVABLE [Abstract]

Schedule of Accounts Receivable

Accounts receivable consist of the following as of:

	December 31,
	2013		2012
Contracts receivable	$	1,875	$	46,221
Cost and estimated earnings (uncompleted contracts)		-		1,743
Accounts receivable, net	$	1,875	$	47,964

Schedule of Costs and Estimated Earnings on Uncompleted Contracts

Costs and Estimated Earnings on Uncompleted Contracts

	December 31,
	2013		2012
Costs incurred on uncompleted contracts	$	6,030,151	$	6,350,706
Estimated earnings		460,173		601,755
Total billable costs and estimated earnings		6,490,324		6,952,461
Less:
Billings to date		6,490,324		6,950,718
Total	$	-	$	1,743
Included in accompanying balance sheet:
Unbilled costs and estimated earnings on uncompleted contracts included in accounts receivable	$	-	$	1,743
Billings in excess of costs and estimated earnings on uncompleted contracts		-		-
Total	$	-	$	1,743