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4. Accounts Receivable and Due to Factor (Tables)

9 Months Ended

Sep. 30, 2014

Accounts Receivable And Due To Factor Tables

Account Receivables

Accounts Receivable		September 30, 2014				December 31, 2013
Accounts receivable - non factored		$	663,305			$	402,351
Accounts receivable - factored with recourse			326,272				177,701
less allowance for doubtful accounts			(4,031	)			(4,031	)
Accounts receivable - net		$	985,546			$	576,021

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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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