ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2012

Payables and Accruals [Abstract]

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

NOTE D – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

	December 31, 2012		December 31, 2011
Accrued accounting fees	$	40,000	$	53,000
Accrued interest payable		29,000		36,000
Accounts receivable credit balances		27,000		47,000
Accrued sales tax payable		42,000		11,000
Accrued expenses		24,000		34,000
Other current liabilities		12,000		36,000
	$	174,000	$	217,000