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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income tax expense (benefit) consists

Income tax expense (benefit) consists of the following:

	2012	2011
	--------------	-------------
Current	$  (303,753)	$  (203,348)
Deferred	303,753	203,348
	--------------	-------------
	$                 -	$                -

The components of the deferred

The components of the deferred tax asset (liability) consisted of the following at December 31:

	2012	2011
	-------------	--------------
Deferred tax liabilities:
Temporary differences related to:
Depreciation	$  (173,312)	$  (209,433)
Deferred tax assets:
Net operating loss carry forward	4,633,802	4,536,245
Related party interest	1,692,634	1,547,287
Other	-	2,396
	---------------	---------------
Net deferred tax asset before evaluation  allowance	6,153,124	5,874,099
Valuation allowance	(6,153,124)	(5,874,099)
	$                 -	$                 -
	=========	=========

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented.

+ References

No definition available.

+ Details

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X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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