Long-lived Assets

12 Months Ended

Dec. 31, 2011

Geographic Areas, Long-Lived Assets [Abstract]

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Note 3 – Long-lived Assets

The following table summarizes the Company’s long-lived assets as of:

	December 31, 2011			December 31, 2010
Property and equipment
Equipment	$	244,799		$	140,444
Leasehold Improvements		0			1,950
Furniture and fixtures		38,950			40,785
Software		71,625			54,594
Product Tooling		51,373			49,034
Total property and equipment before accumulated depreciation		406,747			286,807

Less accumulated depreciation		(158,889	)		(65,018	)
Total property and equipment		247,858			221,789

Intangible assets
Patents		34,862			34,862
Trademark		4,525			4,525
Total intangible assets before accumulated amortization		39,387			39,387

Less accumulated amortization		(6,362	)		(4,050	)
Total intangible assets	$	33,025		$	35,337

Impairments of assets for the year ended December 31, 2011 totaled $13,177. In June 2010, the Company relocated its headquarters to a larger, more accessible location, which resulted in an impairment of leasehold improvements of $86,765. This was charged to depreciation expense for the quarter ended June 30, 2010.

- Definition

Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.

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