Balance Sheets - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current assets
Cash	$ 179,500	$ 199,100
Accounts receivable less $5,000 allowance for doubtful accounts	294,000	243,400
Inventory	86,400	70,900
Prepaid and other	30,000	29,600
Total current assets	589,900	543,000
Fixed assets
Leasehold improvements	19,700	19,700
Furniture, fixtures and equipment	183,200	178,300
Fixed assets, gross	202,900	198,000
Less: accumulated depreciation and amortization	186,500	183,000
Total fixed assets	16,400	15,000
Total assets	606,300	558,000
Current liabilities
Demand loans	10,000	10,000
Convertible debentures	95,000	128,300
Accounts payable	30,100	33,100
Accrued expenses	393,900	459,900
Deferred revenue	96,000	106,300
Total current liabilities	625,000	737,600
Convertible debentures	33,300
Stockholders' deficiency
Common stock, $0.01 par value, Authorized - 75,000,000 shares, Issued and outstanding - 58,599,016 shares	586,000	586,000
Paid-in capital	12,439,800	12,426,600
Accumulated deficit	(13,077,800)	(13,192,200)
Total stockholders' deficiency	(52,000)	(179,600)
Total liabilities and stockholders' deficiency	$ 606,300	$ 558,000

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.