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4. Accounts Receivable and Due to Factor (Tables)

6 Months Ended

Jun. 30, 2013

Accounts Receivable And Due To Factor Tables

Account Receivables

Accounts Receivable		June 30, 2013				December 31, 2012
Accounts receivable - non factored		$	282,260			$	432,500
Accounts receivable - factored with recourse			242,466				27,690
less allowance for doubtful accounts			(4,031	)			(4,031	)
Accounts receivable - net		$	520,695			$	456,159

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

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