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2. FIXED ASSETS (Tables)

12 Months Ended

Dec. 31, 2012

Fixed assets consist of the following:

	As of December 31, 2012		As of December 31, 2011
Equipment	$	188,019	$	477,796
Software		297,978		257,092
Furniture and fixtures		61,821		60,921
Leasehold equipment		17,721		14,780
		565,539		810,589
Less: accumulated depreciation		456,601		721,869
Fixed assets, net	$	108,938	$	88,720

- Definition

Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss).

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