<SEC-DOCUMENT>0001264931-11-000390.txt : 20110815
<SEC-HEADER>0001264931-11-000390.hdr.sgml : 20110815
<ACCEPTANCE-DATETIME>20110815160226
ACCESSION NUMBER:		0001264931-11-000390
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	20110630
FILED AS OF DATE:		20110815
DATE AS OF CHANGE:		20110815

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INFORMATION SYSTEMS ASSOCIATES, INC.
		CENTRAL INDEX KEY:			0001396536
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				650493217
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-142429
		FILM NUMBER:		111036198

	BUSINESS ADDRESS:	
		STREET 1:		2120 SW DANFORTH CIRCLE
		CITY:			PALM CITY
		STATE:			FL
		ZIP:			34990
		BUSINESS PHONE:		772-286-3682

	MAIL ADDRESS:	
		STREET 1:		2120 SW DANFORTH CIRCLE
		CITY:			PALM CITY
		STATE:			FL
		ZIP:			34990
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>iosa10qr.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 11pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 10-Q</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%; padding-right: 0.8pt; text-align: center; text-indent: 0.5in">[_]</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 89%">QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="text-align: center">For the quarterly period ended June 30, 2011</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="text-align: center">OR</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; text-align: center; text-indent: 0.5in">[_]</TD>
    <TD>&nbsp;</TD>
    <TD>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="text-align: center">For the transition period from ________________ to ________________</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Commission file number 333-14229</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 12pt; text-align: center"> <FONT STYLE="font: 14pt Times New Roman, Times, Serif; color: black">&nbsp;</FONT><FONT STYLE="font-size: 16pt"><B>INFORMATION SYSTEMS ASSOCIATES, INC.</B></FONT></TD>
    <TD STYLE="font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp; (Exact name of registrant as specified in its charter)</TD>
    <TD STYLE="font: 12pt Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; padding-bottom: 1.5pt; text-align: center"> <FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: black">&nbsp;<B>FLORIDA</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; font-weight: bold; text-align: center; text-indent: 0.5in">65-0493217</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; text-align: center; text-indent: -2.85pt">(State &nbsp;or&nbsp;other&nbsp;jurisdiction&nbsp;of</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; text-align: center; text-indent: 0.5in">(I.R.S. &nbsp;Employer</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; text-align: center">incorporation &nbsp;or&nbsp;organization)</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; text-align: center; text-indent: 0.5in">Identification &nbsp;No.)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; padding-bottom: 1.5pt; font-weight: bold; text-align: center">819 SW Federal Highway, Suite 206, STUART, FLORIDA</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center; text-indent: 0.5in"><B>34990</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; text-align: center">(Address &nbsp;of&nbsp;principal&nbsp;executive&nbsp;offices)</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 0.8pt; text-align: center; text-indent: 0.5in">(Zip &nbsp;Code)</TD></TR>
<TR>
    <TD STYLE="width: 24%">&nbsp;</TD>
    <TD STYLE="width: 16%">&nbsp;</TD>
    <TD STYLE="width: 19%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 29%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">Registrant&rsquo;s telephone
number, including area code: <B>(772) 403-2992</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">Indicate by check
mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: right; text-indent: 0.5in">Yes [_] No[_]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">Indicate by check
mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File
required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter
period that the registrant was required to submit and post such files).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: right; text-indent: 0.5in">Yes [_]No&nbsp;&nbsp;
[_]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting
company.&nbsp;&nbsp;See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller
reporting company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 70%; padding-right: 0.8pt; padding-left: 0.5in; text-indent: 22.5pt">Large accelerated filer [_]</TD>
    <TD STYLE="width: 30%; padding-right: 0.8pt; padding-left: 0.5in; text-indent: -0.5in">Accelerated filer&nbsp;&nbsp; [_]</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; padding-left: 0.5in; text-indent: 22.5pt">Non-accelerated filer&nbsp;&nbsp; [_] &nbsp;&nbsp;(Do not check if a smaller reporting company)</TD>
    <TD STYLE="padding-right: 0.8pt; padding-left: 0.5in; text-indent: -0.5in">Smaller reporting company&nbsp;&nbsp; [X]</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">Indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&nbsp;&nbsp; &#9;&#9;&#9;Yes&nbsp;[_]No&nbsp;[_]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 41%; padding-right: 0.8pt; padding-bottom: 1.5pt; text-indent: -16.35pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Class</TD>
    <TD STYLE="width: 20%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 39%; padding-right: 0.8pt; text-align: center; text-indent: 0.5in">Outstanding at August 14, 2011</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp; Common Stock, $0.01 par value per share</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; text-indent: 0.5in">28,166,084 &nbsp;shares</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 8.5pt 0 0; background-color: black"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<HR NOSHADE SIZE="1" STYLE="color: Black; width: 100%; margin-top: 3pt; margin-bottom: 3pt">
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B><A NAME="toc"></A>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 1.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center">Page</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="padding-right: 1.8pt; font-weight: bold">PART I &ndash; FINANCIAL INFORMATION</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD COLSPAN="2" STYLE="padding-right: 1.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 10%; padding-right: 0.8pt">Item 1.</TD>
    <TD STYLE="width: 81%; padding-right: 0.8pt"><A HREF="#a_002">Condensed &nbsp;Financial Statements (unaudited)</A></TD>
    <TD STYLE="width: 9%; padding-right: 0.8pt; font-size: 12pt; text-align: right">3</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_002">Condensed &nbsp; Balance Sheets (unaudited)</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">3</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_003">Condensed Statements of Operations (unaudited)</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">4</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_004">Condensed Statements of Cash Flows (unaudited)</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">5</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_005">Notes to Condensed &nbsp;Financial Statements (unaudited)</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">6</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD COLSPAN="2" STYLE="padding-right: 1.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 2.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_009">Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">10</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 3.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_010">Qualitative and Quantitative Disclosures about Market Risk</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">13</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 4.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_011">Controls and Procedures</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">13</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="padding-right: 1.8pt; font-weight: bold"><A HREF="#a_012">PART II &ndash; OTHER INFORMATION</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD COLSPAN="2" STYLE="padding-right: 1.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 1.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_012">Legal Proceedings</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 1A.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_012">Risk Factors</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 2.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_012">Unregistered Sales of Equity Securities and Use of Proceeds</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 3.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_012">Defaults Upon Senior Securities</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 4.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_012">(Removed and Reserved)</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 5.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_012">Other Information</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 0.8pt">Item 6.</TD>
    <TD STYLE="padding-right: 0.8pt"><A HREF="#a_012">Exhibits</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">14</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="padding-right: 1.8pt"><A HREF="#a_013">SIGNATURES</A></TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 12pt; text-align: right">15</TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 26.4pt; text-indent: -26.4pt">&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 26.4pt; text-indent: -26.4pt"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt"><B>PART 1.&#9; FINANCIAL STATEMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><A NAME="a_002"></A><B>I<FONT STYLE="font-size: 11pt">NFORMATION
SYSTEMS ASSOCIATES, INC.</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-size: 11pt"><B>CONDENSED
BALANCE SHEETS&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold; text-align: center">ASSETS</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; padding-right: 15; padding-left: 15">As of June
    30,</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">As of December 31,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2010</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold; text-align: center">Current Assets</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">(Unaudited)</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 56%">&nbsp;Cash and cash equivalents</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">7,862</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">70,326</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;Accounts receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">50,389</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">92,893</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;Prepaid consulting</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">52,500</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">109,187</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;Prepaid expenses</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">16,462</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">7,622</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">127,213</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">280,028</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;Property and Equipment (net)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44,893</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,684</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;Deposits</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,690</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;TOTAL ASSETS</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">173,796</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">299,712</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: center">LIABILITIES AND STOCKHOLDERS' EQUITY</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">Current Liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;Accounts payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">127,434</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">68,568</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;Accrued expenses and other liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,405</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">&nbsp;Note payable - line of credit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">39,621</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">36,141</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">&nbsp;Note payable - related party</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;Note payable&nbsp; - insurance</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,974</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,204</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">&nbsp;Deferred revenue</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">692</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3,192</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">197,721</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">113,510</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">Stockholders' Equity (Deficit)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;Common stock-$.001 par value, 50,000,000 shares</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;authorized, 27,416,084 and 22,266,084 issued</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;and outstanding at June 30, 2011 and</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;December 31, 2010, respectively</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">27,416</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22,266</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;Additional paid in capital</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,091,063</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,781,213</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;Accumulated deficit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,142,404</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,617,277</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">&nbsp;Accumulated other comprehensive (loss)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Stockholders' Equity (Deficit)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(23,925</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">186,202</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">173,796</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">299,712</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">The accompanying notes are an integral part of these unaudited condensed financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><A NAME="a_003"></A><FONT STYLE="font-size: 11pt"><B>INFORMATION
SYSTEMS ASSOCIATES, INC.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-size: 11pt"><B>CONDENSED
STATEMENT OF OPERATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-size: 11pt"><B>(UNAUDITED)&nbsp;</B></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center; padding-left: 0pt; padding-right: 0pt">For the Three Months Ended</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center; padding-left: 20; padding-right: 20">For the Six Months Ended</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">June 30,</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">June 30,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2010</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2010</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 40%; font-weight: bold">Revenue</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">74,621</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">234,986</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">201,875</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">491,640</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; padding-bottom: 1pt">Cost of Sales</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">9,884</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">14,440</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">26,914</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">14,440</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;Gross Profit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">64,737</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">220,546</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">174,961</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">477,200</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">Operating Expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;Administrative and general</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">85,064</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">122,264</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">169,273</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">287,484</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;Salaries and employee benefits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">144,210</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">67,740</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">286,355</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">135,791</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">&nbsp;Professional</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">79,958</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">246,085</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">240,392</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">476,928</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Operating Expenses</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">309,232</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">436,089</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">696,020</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">900,203</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;&nbsp;(Loss) Before Other Income (Expense)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(244,495</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(215,543</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(521,059</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(423,003</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">Other Income (Expense)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;Other income (expense)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(237</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(237</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">30</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;Loss on sale sof security</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(16,154</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(16,154</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">&nbsp;Interest expense</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(2,238</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(2,273</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(3,831</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(4,464</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Other Income (Expense)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(2,475</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(18,427</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(4,068</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(20,588</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;Net (Loss)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(246,970</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(233,970</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(525,127</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(443,591</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">Other Comprehensive (Loss)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;Unrealized gain/(loss) on securities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Arising during the year</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(4,673</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(17,794</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total other comprehensive (loss)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(4,673</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(17,794</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Comprehensive (Loss)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(246,970</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(238,643</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(525,127</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(461,385</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">Basic and Fully Diluted (Loss) per Share:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;Basic and fully diluted</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(0.01</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(0.01</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(0.02</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(0.02</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;&nbsp;&nbsp;Weighted average common shares outstanding</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">26,711,688</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">18,532,751</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">26,129,607</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">18,532,751</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-family: Arial, Helvetica, Sans-serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-serif; text-align: left">&nbsp;</TD><TD STYLE="font-family: Arial, Helvetica, Sans-serif; text-align: right">&nbsp;</TD><TD STYLE="font-family: Arial, Helvetica, Sans-serif; text-align: left">&nbsp;</TD><TD STYLE="font-family: Arial, Helvetica, Sans-serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-serif; text-align: left">&nbsp;</TD><TD STYLE="font-family: Arial, Helvetica, Sans-serif; text-align: right">&nbsp;</TD><TD STYLE="font-family: Arial, Helvetica, Sans-serif; text-align: left">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">The accompanying notes are an integral part of these unaudited condensed financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><A NAME="a_004"></A><FONT STYLE="font-size: 11pt"><B>INFORMATION
SYSTEMS ASSOCIATES, INC.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-size: 11pt"><B>CONDENSED
STATEMENTS OF CASH FLOWS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-size: 11pt"><B>(UNAUDITED)&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center">For the Six Months Ended</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">June 30,</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2010</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">Cash Flows from Operating Activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 56%">Net (Loss)</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">(525,127</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">(443,591</TD><TD STYLE="width: 1%; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Adjustments to reconcile net (loss) to net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;cash provided from operating activities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;Depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,372</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">84,902</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;Common stock for services</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">202,854</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;Amortization of prepaid consulting</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">116,687</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;Loss on sale of investment</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16,154</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Changes in assets and liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;&nbsp;Accounts receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">42,504</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,993</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;Prepaid expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8,840</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,390</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;&nbsp;Other assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,690</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;&nbsp;Accounts payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">58,866</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">48,226</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;&nbsp;Accrued expenses and other liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,405</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,586</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;Deferred revenue</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(2,500</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(1,350</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">Net Cash (Used in) Operating&nbsp; Activities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(318,133</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(77,836</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">Cash Flows from Investing Activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;Proceeds from sale of investment</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;Investment in software development</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(19,350</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;Purchase of property and equipment</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(10,231</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(666</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">Net Cash (Used In)&nbsp; Investing Activities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(29,581</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">9,334</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">Cash Flows from Financing Activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;Proceeds from line of credit</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,480</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,627</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;&nbsp;Borrowings from note payable - shareholder</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,500</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;&nbsp;Net proceeds from insurance financings</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,770</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,276</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">&nbsp;&nbsp;Proceeds from issuance of stock</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">255,000</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">Net Cash Provided by Financing Activities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">285,250</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">48,851</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Net Change in Cash and Cash Equivalents</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(62,464</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(19,651</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt">Cash and Cash Equivalents at Beginning of period</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">70,326</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">21,047</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt">Cash and Cash Equivalents at End of Period</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,862</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1,396</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">The accompanying notes are an integral part of these unaudited condensed financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_005"></A>INFORMATION SYSTEM ASSOCIATES, INC.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FOR THE SIX MONTHS ENDED JUNE 30, 2011</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 1 &ndash; <FONT STYLE="color: black">NATURE OF OPERATIONS,
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><U>Business Activity</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 22pt; margin-left: 0pt">&#9;&#9;
Information Systems Associates, Inc. (Company) was incorporated under the laws of the State of Florida on May 31, 1994. The
Company<FONT STYLE="color: #47484B"> </FONT>provides Mobile Data Center Management&trade; systems and turnkey data center
management solutions to customers.&nbsp; Our products and services include data center asset/inventory management, data
center management software and data center data collection.&nbsp; Utilizing a proprietary and patented technology, OSPI&reg;
(On Site Physical Inventory&reg;), customers are able to manage data centers on a mobile basis, bringing data center
management out of the office and into the data center<FONT STYLE="color: #47484B">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The accompanying unaudited condensed consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America
and with the rules and regulations of the U.S Securities and Exchange Commission for interim financial information.&nbsp;&nbsp;Accordingly,
they do not include all of the information and footnotes required by accounting principles generally accepted in the United States
of America for complete financial statements. The unaudited condensed consolidated financial statements reflect all normal recurring
adjustments, which, in the opinion of management, are considered necessary for a fair presentation of the results for the periods
shown. The results of operations for the periods presented are not necessarily indicative of the results expected for the full
fiscal year or for any future period. The information included in these unaudited condensed consolidated financial statements should
be read in conjunction with Management&rsquo;s Discussion and Analysis and Plan of Operation contained in this report and the audited
consolidated financial statements and accompanying notes included in the Company&rsquo;s Annual Report on Form 10-K for the year
ended December&nbsp;31, 2010.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#9;<B><U>Recent Accounting Pronouncements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">Accounting Standards Updates which were not
effective until after June 30, 2011 are not expected to have a significant effect on the Company's condensed consolidated financial
position or results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><U>Use of Estimates</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the
reporting period. Actual results could differ from those estimates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B><U>Reclassifications</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Certain reclassifications have been made to
the prior period financial statements presented to conform to 2011. Such reclassifications have no effect on reported income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>NOTE 2 &ndash; GOING CONCERN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As reflected in the accompanying
financial statements, the Company had a net operating loss for the six months ended June 30, 2011 of $525,127. The total accumulated
deficit as of June 30, 2011 was $3,142,404. The ability of the Company to continue as a going concern is dependent on the Company&rsquo;s
ability to further implement its business plan and raise additional capital. In July 2011, management received $250,000 in exchange
for convertible notes amounting to $275,000 and warrants to purchase 3,000,000 shares of the Company&rsquo;s common stock and received
$25,000 in exchange for 250,000 shares of common stock in a private placement with an accredited investor. The financial statements
do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>NOTE 3 &ndash; CASH AND CASH EQUIVALENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 10pt; background-color: white">Cash and cash equivalents as of
June 30, 2011 and December 30, 2010 consisted of cash in bank of $7,686 and $70,149, respectively, plus petty cash of $177 for
total cash and cash equivalents of $7,862 and $70,326, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>NOTE 4 &ndash; PROPERTY AND EQUIPMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font: 11pt Calibri, Halvetica, Sans-serif; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">As of</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center">As of</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">June 30, 2011</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">December 31, 2010</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-left: 45px">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 56%; text-align: left; padding-left: 45px">Computer software (developed)</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">19,350</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">162,346</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 45px">Computer software (purchased)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">590</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">590</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 45px">Web site development</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,072</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,072</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 45px">Furniture, fixtures, and equipment</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">37,983</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">27,752</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 11pt Calibri, Halvetica, Sans-serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">67,995</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">200,760</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 45px">Less accumulated depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">23,102</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">181,076</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 11pt Calibri, Halvetica, Sans-serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">44,893</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">19,684</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Depreciation and amortization expense for property and equipment
was $4,372 and $  84,902 for the six months ended June 30, 2011 and 2010, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><A NAME="a_006"></A><FONT STYLE="font-size: 11pt"><B>INFORMATION
SYSTEM ASSOCIATES, INC.</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>NOTES TO CONDENSED
UNAUDITED FINANCIAL STATEMENTS</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>FOR THE SIX
MONTHS ENDED JUNE 30, 2011</B></FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 5 &ndash; INVESTMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On April 17, 2009, the Company entered into
a strategic alliance agreement with Rubicon Software Group, LPC (a company registered under the laws of England and Wales). The
Company will be Rubicon&rsquo;s exclusive agent in the United States for reselling Rubicon&rsquo;s software and services. In return,
Rubicon will be a software development partner and provide consulting services to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The Company agreed to purchase 2,500,000 ordinary
shares for a subscription price of &pound;.02 (two pence) a share. The total cost of the subscription was $73,958. Within ninety
days of the subscription date, the Company could purchase an additional 2,500,000 shares at the same subscription price in British
pounds. The ninety day period has lapsed with the Company not purchasing any additional shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On April 30, 2010 the Company entered into an
agreement whereby 2,500,000 shares of stock held in Rubicon Software Group, LPC were sold to Rubicon. In remuneration for this
stock the Company received $10,000 and was relieved from paying $16,611 worth of outstanding invoices. In connection with this
transaction, the Company recorded a loss on sale of security of $47,347.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 6 &ndash; NOTE PAYABLE &ndash; LINE OF CREDIT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The Company has a line of credit with Wachovia
Bank N.A. The line of credit provides for borrowings up to $40,000. The balance as of June 30, 2011 and December 31, 2010 was $39,621
and $36,141, respectively. The interest rate is the Prime Rate plus 3%. The President of the Company is a personal guarantor on
the line of credit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 7 &ndash; NOTE PAYABLE - INSURANCE</B></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">During the six months ended June 30, 2011, the
Company incurred short term financings of $10,242 for the purchase of insurance. The interest rate on the financing was 6.96% and
will be repaid through November 2011. The balance as of June 30, 2011 was $ 4,974.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 8 &ndash; NOTE PAYABLE &ndash; RELATED PARTY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On May 28, 2011, the Company&rsquo;s Chairman
and Chief Executive Officer advanced the Company $25,000 in exchange for a promissory note, bearing an annual interest of 6% and
a repayment term of seven months, in order to fund the working capital needs of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE  9&ndash; INCOME TAXES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#9;&#9;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in; text-align: justify">&#9;The Company files income tax returns in
the U.S. federal jurisdiction and various states. The Company is no longer subject to U.S. federal or state income tax examinations
by tax authorities for years before 2007. None of the tax years subject to examination are currently under examination by a tax
authority and the Company has not received notice of the intent by any tax authority to commence an examination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in; text-align: justify">The Company adopted the provisions of FIN No.
48 on January 1, 2007. As a result of the implementation of FIN No. 48, the Company did not recognize any liability for unrecognized
tax benefits, since the Company has concluded that all of its tax positions are highly certain of being upheld upon examination
by federal or state tax authorities.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 10 &ndash; NET (LOSS) PER SHARE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">Basic earnings per share (EPS) is computed by
dividing net (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock
options and other stock equivalents. During the three and six months ended June 30, 2011, outstanding options to purchase an aggregate
of 15,000,000 shares of stock were excluded from the computation of dilutive earnings per share because the inclusion would have
been anti-dilutive.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 11 &ndash; SUPPLEMENTAL CASH FLOW INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in; text-align: justify">&#9;Supplemental disclosures of cash
flow information for the six months ended June 30, 2011 and 2010 is summarized as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center; border-bottom: Black 1pt solid">2011</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2010</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;Cash paid during the periods for interest and income taxes:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;Income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">&mdash;&nbsp;&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 56%">&nbsp;Interest</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">1,096</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">1,119</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 12 &ndash; OPERATING LEASE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The Company leased its Palm City, Florida facility.
On March 2, 2009 the lease was renewed for $1,200 per month. The Company held an additional option to renew the lease &ldquo;at
the market price.&rdquo; This renewed lease went into effect June 1, 2009. Rent expense for the three months ended June 30, 2011
and 2010 was $5,112 and $7,668, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"> In April 2011, the Company entered into a new
three year lease for office space in Stuart. The lease begins in August and provides for minimum monthly lease payments of $1,690,
$1,803 and $1,915 for years one, two and three, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B><A NAME="a_007"></A>INFORMATION
SYSTEM ASSOCIATES, INC.</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>NOTES TO CONDENSED
UNAUDITED FINANCIAL STATEMENTS</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>FOR THE SIX
MONTHS ENDED JUNE 30, 2011</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 13 &ndash; COMMON STOCK</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">In January 2011, the Company issued 50,000 shares
of common stock in exchange for $5,000 in a private placement with an accredited investor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">In January 2011, the Company issued 3,000,000
shares of common stock in exchange for $150,000 in a private placement with its new director and Chief Operating Officer. In addition,
the Chief Operating Officer was granted 500,000 shares of common stock in lieu of salary for the three months ended March 31, 2011.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On April 1, 2011, the Company issued 500,000
shares of common stock to its Chief Operating Officer in payment for services for the three months ended June 30, 2011.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On April 2, 2011, the Company issued 300,000
shares of common stock in connection with a one year investor relations agreement. The shares were valued at $0.10 per share based
upon the market value of the Company&rsquo;s common stock on the date of the grant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">In May 2011, the Company issued 100,000 shares
of common stock in connection with a one year financial communications agreement. The shares were valued at $0.10 per share based
upon the market value of the Company&rsquo;s common stock on the date of the grant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">In May 2011, the Company issued 500,000 shares
of common stock to three accredited investors in exchange for $50,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">In June 2011, the Company issued 200,000 shares
of common stock to its two independent directors in payment of director fees for the coming year. The shares were value at $0.10
per share based upon the market value of the Company&rsquo;s common stock on the date of the grant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 14 &ndash; SHARE BASED PAYMENTS FOR SERVICES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">In May 2010, the Company issued 200,000 shares
of restricted common stock to two directors. The stock will vest in May 2011. Shares were valued at the current market price of
$.20 per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On May 1, 2010 the Company entered into an agreement
to receive website design and development, internet marketing and search engine optimization for one year. The consultants received
100,000 shares of company common stock. Shares were valued at a current market price of $.20 per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On April 29, 2010 the Company entered into an
agreement to receive assistance in the development of new data center management technologies. The consultants will also investigate
a variety of associated topics regarding data center management. This agreement will run for one year. The consultants received
1,000,000 shares of company common stock. Shares were valued at a current market price of $.20 per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On April 15, 2010 the Company entered into an
agreement to receive marketing strategies, digital media and social media strategies to expand the Company&rsquo;s investor base
and improve shareholder communication. The consultants received 400,000 shares of company common stock. Shares were valued at the
then current market price of $.15 per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following is a summary of the status of
options outstanding as of June 30, 2011 and 2010 respectively:</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Halvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the Six Months Ended &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;June 30, &nbsp;2011</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">For the Six Months Ended &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;June 30, 2010</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Shares</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Weighted Average Exercise Price</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Shares</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Weighted Average Exercise Price</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Outstanding at beginning of period</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp; 15,000,000</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3.00</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15,000,000&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp; $&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Granted</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font: 10pt Calibri, Halvetica, Sans-Serif; color: black"> - </FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Exercised</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Forfeited</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Expired</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">-</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Outstanding at end of period</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp; 15,000,000</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3.00</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp; 15,000,000</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Exercisable at end of period</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp; 15,000,000</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3.00</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp; 15,000,000</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3.00</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Outstanding</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp; Weighted average remaining contractual term</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.09</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1.09</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp; Aggregated intrinsic value</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; text-indent: 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp; Weighted average grant date fair value</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; N/A&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">N/A</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Exercisable</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp; Weighted average remaining contractual term</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 0.09</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1.09</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp; Aggregated intrinsic value</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; -&nbsp;&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="width: 39%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 14%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 17%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font: 11pt Calibri, Halvetica, Sans-Serif">
<TR STYLE="vertical-align: bottom">
    </TR>
<TR>
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
<TR STYLE="vertical-align: bottom">
    </TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><A NAME="a_009"></A><B>INFORMATION
SYSTEM ASSOCIATES, INC.</B><A HREF="#a_009"></A></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>NOTES TO CONDENSED
UNAUDITED FINANCIAL STATEMENTS</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>FOR THE SIX
MONTHS ENDED JUNE 30, 2011</B></FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 15 &ndash; CONCENTRATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">Two major customers accounted for 50.2% and
16.9% of revenue for the six months ended June 30, 2011.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">As of June 30, 2011, the two major customers accounted for 33% and
66% of accounts receivable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>NOTE 16 &ndash; SUBSEQUENT EVENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On July 1, 2011, the Company issued 500,000
shares of common stock to its Chief Operating Officer in payment for services for the three months ended September 30, 2011.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">On July 14, 2011, the Company issued 250,000
shares of common stock to three accredited investors in exchange for $25,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">In connection with two financing transactions
dated July 15 and July 18, 2011, the Company received a total of $250,000 from two accredited investors in exchange for one year
original issue discount notes in the aggregate amount of $275,000, convertible into the Company&rsquo;s common stock at a conversion
rate of $0.10 per share and bearing interest of 10%, plus five-year warrants to purchase 2,500,000 shares of the Company&rsquo;s
common stock at an exercise price of $0.10 per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>I<FONT STYLE="font-size: 11pt">TEM 2. Management&rsquo;s Discussion
and Analysis of Financial Condition and Results of Operations</FONT> </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 11pt">As used herein
the terms &ldquo;we&rdquo;, &ldquo;us&rdquo;, &ldquo;our&rdquo;, the &ldquo;Registrant,&rdquo; &ldquo;ISA&rdquo; and the &ldquo;Company&rdquo;
means, Information Systems Associates, Inc., a Florida corporation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;GENERAL DESCRIPTION OF BUSINESS</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">BUSINESS OVERVIEW</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Information Systems Associates, Inc. (Company) was incorporated
under the laws of the State of Florida on May 31, 1994. The Company is a leading provider of Mobile Data Center Management&trade;
systems and turnkey data center management solutions.&nbsp; The suite of products and services include data center asset/inventory
management, data center management software and data center data collection.&nbsp; Utilizing a proprietary and patented technology,
OSPI&reg; (On Site Physical Inventory&reg;), customers manage data centers on a mobile basis, bringing data center management out
of the office and into the data.&nbsp;Our solutions can reduce sourcing, procurement and tracking costs, improve tracking and monitoring
of asset performance and reduce operational downtime.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The typical Value Added Reseller Agreement allows the vendor&rsquo;s
partner/subcontractor (in this case ISA) the ability to offer to its client&rsquo;s and prospects a Commercial Off the Shelf software
solution to address a particular business problem.&nbsp;&nbsp;ISA&rsquo;s customers are primarily working data centers, network
management departments and corporate real estate departments. We help these customers to identify and then implement a software
solution which addresses their needs based. Once the client chooses a software solution, ISA assists the client in implementing
the software.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">In 2007, ISA developed and began marketing
its own software product, ON SITE PHYSICAL INVENTORY&trade; (OSPI). </FONT>&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">RELATED SERVICES</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">In connection with our software offerings, we provide the following
services to our customers:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Consulting</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A significant number of our customers request our advice regarding
their business and technical processes, often in conjunction with a scoping exercise conducted both before and after the execution
of a contract.&nbsp;&nbsp;This advice can relate to development or streamline assorted business processes, such as sourcing or
procurement activities, assisting in the development of technical specifications, and recommendations regarding internal workflow
activities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Customization and Implementation</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Based generally upon the up-front scoping activities, we are able
to customize our solutions as required to meet the customer&rsquo;s particular needs.&nbsp;&nbsp;This process can vary in length
depending on the degree of customization, the resources applied by the customer and the customer&rsquo;s business requirements.&nbsp;&nbsp;We
work closely with our customers to ensure that features and functionality meet their expectations.&nbsp;&nbsp;We also provide the
professional services work required for the implementation of our customer solutions, including loading of data, identification
of business processes, and integration to other systems applications.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Training</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Upon completion of implementation (and often during implementation),
we train customer personnel to utilize our Solutions through our administrative tools.&nbsp;&nbsp;Training can be conducted in
one-on-one or group situations.&nbsp;&nbsp;We also conduct &ldquo;train the trainer&rdquo; sessions.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Maintenance and Support</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We provide regular software upgrades and ongoing support to our
customers.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have been providing consulting, customization and implementation,
training, maintenance and support services to our customers since 1994.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">CURRENT DEVELOPMENTS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In January, 2011, the Company hired a new Chief Operating Officer
who has been charged with identifying, and overseeing improvements and enhancements to our OSPI software. This person will also
direct the development and implementation of the Company&rsquo;s marketing plan and is responsible for building and managing the
Company&rsquo;s sales force. During the six months ended June 30, 2011, the Company prepared a software requirements analysis and
begun development of a new and enhanced version of OSPI, and has begun building the Company&rsquo;s sales network. &nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 10 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;ITEM 2. Management&rsquo;s Discussion and Analysis of
Financial Condition and Results of Operations - Con&rsquo;t.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">FORWARD LOOKING STATEMENTS</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Certain statements in this report, including statements of our expectations,
intentions, plans and beliefs, including those contained in or implied by &ldquo;Management&rsquo;s Discussion and Analysis&rdquo;
and the Notes to Financial Statements, are &ldquo;forward-looking statements&rdquo;, within the meaning of Section 21E of the Securities
Exchange Act of 1934, as amended (the &ldquo;&rdquo;Exchange Act&rdquo;), that are subject to certain events, risks and uncertainties
that may be outside our control.&nbsp;&nbsp;The words &ldquo;believe&rdquo;, &ldquo;expect&rdquo;, &ldquo;anticipate&rdquo;, &ldquo;Optimistic&rdquo;,
&ldquo;intend&rdquo;&rsquo; &ldquo;will&rdquo;, and similar expressions identify forward-looking statements.&nbsp;&nbsp;Readers
are cautioned not to place undue reliance on these forward-looking statements which speak only as of the date on which they are
made.&nbsp;&nbsp;We undertake no obligation to update or revise any forward-looking statements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These forward-looking statements include statements
include statements of management&rsquo;s plans and objectives for our future operations and statements of future economic performance,
information regarding our expansion and possible results from expansion, our expected growth, our capital budget and future capital
requirements, the availability of funds and our ability to meet future capital needs, the realization of our deferred tax assets,
and the assumptions described in this report underlying such forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Actual results and developments could differ materially from those
expressed in or implied by such statements due to a number of factors, including, without limitation, those described in the context
of such forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">CRITICAL ACCOUNTING POLICIES</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>Revenue recognition</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We recognize revenue in accordance with ASC 605-10 &ldquo;Revenue
Recognition&rdquo; and ASC 605-25 &ldquo;Revenue Arrangements with Multiple Deliverables&rdquo;.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Consulting services and training revenues are accounted for separately
from subscription and support revenues when these services have value to the customer on a standalone basis and there is objective
and reliable evidence of fair value of each deliverable.&nbsp;&nbsp;When accounted for separately, revenues are achieved and accepted
by the customer for fixed price contracts.&nbsp;&nbsp;The majority of our consulting service contracts are on a time and material
basis.&nbsp;&nbsp;Training revenues are recognized after the services are performed.&nbsp;&nbsp;For revenue arrangements with multiple
deliverables, we allocate the total customer arrangement to the separate units of accounting based on their relative fair values,
as determined by the price of the undelivered items when sold separately.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In determining whether the consulting services can be accounted
for separately from subscription and support revenues, we consider the following factors for each consulting agreement:&nbsp;&nbsp;availability
of the consulting services from other vendors, whether objective and reliable evidence for fair value exists for the undelivered
elements, the nature of the consulting services, the timing of when the consulting contract was signed in comparison to the subscription
service start date, and the contractual dependence of the subscription service on the customer&rsquo;s satisfaction with the consulting
work.&nbsp;&nbsp;If a consulting arrangement does not qualify for separate accounting, we recognize the consulting revenue ratably
over the remaining term of the subscription contract.&nbsp;&nbsp;Additionally, in these situations we defer the direct costs of
the consulting arrangement and amortize these costs over the same time period as the consulting revenue is recognized.&nbsp;&nbsp;We
did not have any revenue arrangements with multiple deliverables for the period ending June 30, 2011.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>Property, Plant, and Equipment</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property and equipment is stated at cost.&nbsp;&nbsp;Depreciation
is provided by the straight-line method over the estimated economic life of the property and equipment (three to ten years).&nbsp;&nbsp;When
assets are sold or retired, their costs and accumulated depreciation are eliminated from the accounts and any gain or loss resulting
from their disposal is included in the statement of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We recognize an impairment loss on property and equipment when evidence,
such as the sum of expected future cash flows (undiscounted and without interest charges), indicates that future operations will
not produce sufficient revenue to cover the related future costs, including depreciation, and when the carrying amount of the asset
cannot be realized through sale.&nbsp;&nbsp;Measurement of the impairment loss is based on the fair value of the assets.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<!-- Field: Page; Sequence: 11 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 2. Management&rsquo;s Discussion and Analysis of Financial
Condition and Results of Operations - Con&rsquo;t.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>Software Development Costs</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for costs incurred to develop computer software
for internal use in accordance with FASB Accounting Standards Codification 350-40 &ldquo;Internal-Use Software&rdquo;.&nbsp;&nbsp;As
required by ASC 350-40, we capitalize the costs incurred during the application development state, which include costs to design
the software configuration and interfaces, coding, installation, and testing.&nbsp;&nbsp;Costs incurred during the preliminary
project along with post-implementation stages of internal use computer software are expensed as incurred.&nbsp;&nbsp;Capitalized
development costs are amortized over the estimated useful life.&nbsp;&nbsp;Costs incurred to maintain existing product offerings
are expensed as incurred.&nbsp;&nbsp;The capitalization and ongoing assessment of recoverability of development costs requires
considerable judgment by management with respect to certain external factors, including, but not limited to, technological and
economic feasibility, and estimated economic life.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">After the
development of the internal-use &ldquo;<B>ON SITE PHYSICAL INVENTORY</B></FONT><B><FONT STYLE="font: 14pt Calibri, Halvetica, Sans-Serif">&reg;</FONT></B><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&rdquo;
software (OSPI</FONT><FONT STYLE="font: 14pt Calibri, Halvetica, Sans-Serif">&reg;</FONT><FONT STYLE="font: 10pt Times New Roman, Times, Serif">)
was complete, we decided to market the software.&nbsp;&nbsp;Proceeds from the licenses of the computer software, net of direct
incremental costs of marketing, such as commissions, software reproduction cost, warranty and service obligations, and installation
cost, are applied against the carrying cost of that software.&nbsp;&nbsp;No profit will be recognized until aggregate net proceeds
from licenses and amortization have reduced the carrying amount of the software to zero.&nbsp;&nbsp;Subsequent proceeds will be
recognized in revenue as earned.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On December
1, 2009, the Company released Version 2 of the &ldquo;<B>ON SITE PHYSICAL INVENTORY</B></FONT><B><FONT STYLE="font: 14pt Calibri, Halvetica, Sans-Serif">&reg;</FONT></B><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&rdquo;
software (OSPI</FONT><FONT STYLE="font: 14pt Calibri, Halvetica, Sans-Serif"><B>&reg;</B></FONT><FONT STYLE="font: 10pt Times New Roman, Times, Serif">)
for sale in the marketplace.&nbsp;&nbsp;The Company accounts for internally produced software with FASB Accounting Standard Codification
985-20 &ldquo;Cost of Software to Be Sold, Leased, or Otherwise Marketed&rdquo;.&nbsp;&nbsp;Costs were capitalized when the second
version was established as technically feasible and will be written off on a straight line method over the estimated useful life.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>RESULTS OF OPERATIONS FOR THE SIX MONTHS ENDED JUNE 30, 2011
AND 2010</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following discussion should be read in conjunction with the
unaudited condensed financial statements included in this report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Revenues</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Gross revenues were $201,875 and $491,640 for the six months ended
June 30, 2011 and 2010, respectively. The decrease in 2011 revenue is due primarily to a decrease in consulting service revenue
and the related travel expense revenue of $251,000 and a decrease of $67,000 in OSPI software revenue. We recognize professional
services revenue, which includes installation, training, consulting and engineering services, upon delivery of the services.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Operating Expenses</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating expenses for the six months ended June 30, 2011 were $696,020
as compared to $900,203 for the six months ended June30, 2010. The decrease resulted from a decrease in general and administrative
expenses of $123,000 which resulted from a decline in software amortization of $81,000 because the cost of OSPI Version 2 was fully
amortized in 2010, a decline in travel expenses of $70,000 because there were fewer consulting engagements, partially offset by
increases of $14,000 in marketing expenses and an increase of $9,000 in vehicle expense. In addition, professional fees declined
$236,000 which resulted from lower consulting fees for investor relations of $80,000, a reduction of $141,000 related to consultants
used on consulting engagements and a $14,000 reduction in legal expenses. These decreases were partially offset by an increase
of $150,000 in salaries and employee benefits which resulted from the addition of the new Chief Operating Officer, Director of
Product Strategy and a product salesman.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Loss from Operations</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We had a loss from operations of $521,059 for the six months ended
June 30, 2011 as compared to a loss of $423,003 for the six months ended June 30, 2010. The increase in the loss resulted from
the sales decline which was partially offset by a decrease in operating expenses as described above.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Interest Expense</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expense was $3,831 for the six months ended June 30, 2011
as compared to interest of $4,464 for the six months ended June 30, 2010.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Net Loss</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net loss for the six months ended June 30, 2011 was $525,127 as
compared with a net loss of $443,591 for the six months ended June 30, 2010. Net loss per common share was $0.02 for the six months
ended June 30, 2011 and 2010. Weighted average common shares outstanding for the six months ended June 30, 2011 and 2010 were 26,129,607
and 18,532,751, respectively.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDED JUNE 30,
2011 AND 2010</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following discussion should be read in conjunction with the
unaudited condensed financial statements included in this report.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Revenues</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Gross revenues were $74,621 and $234,986 for
the three months ended June 30, 2011 and 2010, respectively. The decrease in 2011 revenue is due primarily to a decrease in consulting
service revenue and the related travel expense revenue of $134,000 and a decrease of $45,000 in OSPI software revenue. We recognize
professional services revenue, which includes installation, training, consulting and engineering services, upon delivery of the
services.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Operating Expenses</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating expenses for the three months ended June 30, 2011 were
$309,232 as compared to $436,089 for the three months ended June 30, 2010. The decrease resulted from declines in general and administrative
expenses of $40,000 due to lower software amortization of $41,000 and a decrease in professional fees of $166,000 which was primarily
related to lower travel expenses and consulting expenses due to the decline in consulting service revenue of $54,000, a reduction
in investor relations consulting of $103,000 and a reduction in legal fees of $9,000. These decreases were partially offset by
an increase in salaries and employee benefits of $76,000 which resulted from the addition of the new Chief Operating Officer, Director
of Product Strategy and a product salesman.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Loss from Operations</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We had a loss from operations of $244,495 for the three months ended
June 30, 2011 as compared to a loss of $215,543 for the three months ended June 30, 2010. The increase in the loss resulted from
the sales decline which was partially offset by a decrease in operating expenses as described above.</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Interest Expense</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interest expense was $2,238 for the three months ended June 30,
2011 as compared to interest of $2,273 for the three months ended June 30, 2010.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 12 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Net Loss</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net loss for the three months ended June 30, 2011 was $246,970 as
compared with a net loss of $238,643 for the three months ended June 30, 2010. Net loss per common share was $0.01 for the three
months ended June 30, 2011 and 2010. Weighted average common shares outstanding for the three months ended June 30, 2011 and 2010
were 26,711,688 and 18,532,751, respectively.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Liquidity and Capital Resources</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash flows used in operations were $318,133 and $77,836, respectively,
during the six months ended June 30, 2011 and 2010. Cash flows used in operations during the six months ended June 30, 2011 were
primarily attributable to a net loss of $525,127, partially offset by an increase in accounts payable of $58,866, a decrease in
accounts receivable of $42,504 and amortization of prepaid consulting costs of $116,687. &nbsp;Cash flows used in operations during
the six months ended June 30, 2010 were primarily attributable to a net loss of $443,591, partially offset by an increase in accounts
payable of $48,226 and the issuance of stock for services of $202,854.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash flows used by investing
activities were $29,581 for the six months ended June 30, 2011, as compared to cash flows provided by investing activities of
$9,334 during the six months ended June 30, 2011 and 2010, respectively. Cash flows used in investing activities in 2011 were
attributable to $19,350 in costs incurred for software development (OSPI, v3) and purchases of computers and furniture of
$10,231. Cash flows provided by investing activities in 2010 were attributable primarily to the sale of an investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash flows provided by financing
activities were $285,250 and $48,851 for the six months ended June 30, 2011 and 2010, respectively. Cash flow provided by
financing during the six months ended June 30, 2011 resulted primarily from the proceeds of issuing common stock of $255,000
and proceeds from a note payable to a related party of $25,000. Cash flows provided by financing activities for the six
months ended June 30, 2010 were attributable to the issuance of common stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of June 30, 2011, the Company had cash on hand of $7,862 and
a net working capital deficit of $70,508.&nbsp;&nbsp;If the Company is unable to generate revenues sufficient to support the operations
of the Company, the Company the will require additional debt or equity financing to meet the working capital needs of the Company.
In July 2011, the Company received $250,000 in connection with a convertible debt financing and an additional $25,000 from a private
placement of its common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;Our current level of operations would require additional capital
to sustain operations through 2011. &nbsp;&nbsp;Modifications to our business plans may require additional capital for us to operate.&nbsp;&nbsp;Management
has identified the need for additional financing of up to $500,000 in order to fund the programming of the software enhancements
and the market rollout of the new software product and is currently exploring various equity and debt financing alternatives. There
can no assurance that these efforts will be successful. No significant amount of our trade payables has been unpaid within the
stated trade term.&nbsp;&nbsp;We are not subject to any unsatisfied judgments, liens or settlement obligations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt"><B><A NAME="a_010"></A>ITEM 3. QUANTITATIVE AND QUALITATIVE
DISCLOSURES ABOUT MARKET RISK</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The information to be reported under this item is not required of
smaller reporting companies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt"><B><A NAME="a_011"></A>ITEM 4. CONTROLS AND PROCEDURES</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Halvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font-family: Times New Roman, Times, Serif">DISCLOSURE CONTROLS AND PROCEDURES</TD></TR>
<TR>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify">Our management, including our Principal Executive Officer and Principal Financial Officer, has evaluated the design, operation, and effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;).&nbsp;&nbsp;There are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.&nbsp;&nbsp;Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives.&nbsp;&nbsp;Based upon the evaluation performed by our management, including its Principal Executive Officer and Principal Financial Officer, it was determined that, as of the end of the period covered by this quarterly report, our disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed in the reports filed or submitted pursuant to the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the SEC, and that such information is accumulated and communicated to our management, including its Principal Executive Officer and Principal Financial Officer, or persons performing similar functions, as appropriate to allow timely decisions regarding disclosures</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Changes in Internal Control Over&nbsp;Financial Reporting</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our Principal Executive Officer and Principal Financial Officer
have determined that, during the period covered by this quarterly report, there were no changes in our internal control over financial
reporting that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.&nbsp;&nbsp;They
have also concluded that there were no significant changes in our internal controls after the date of the evaluation.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<!-- Field: Page; Sequence: 13 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 11pt"><B><A NAME="a_012"></A>PART II. OTHER INFORMATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 1. LEGAL PROCEEDINGS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From time to time we are involved in legal proceedings arising in
the ordinary course of our business. On April 24, 2009, Phuture World, Inc. filed a complaint in the case captioned Phuture World,
Inc. v. Information Systems Associates, Inc. and Joseph Coschera, Case No. 562009 CA 3086, 19th Judicial Circuit in and for St.
Lucie County Florida.&nbsp; Phuture World&nbsp;originally alleged that the Company and its President breached the terms of a certain
software development contract, and it sought damages in excess of $15,000.&nbsp; The plaintiff&nbsp;dropped all claims against
the President and eliminated some of its other claims against the Company. The Company terminated the software contract at issue
in the case prior to the filing of the case, and it no longer uses the services of Phuture World.&nbsp; The Company is contesting
this lawsuit and believes that it has defenses to the claims made by Phuture World.&nbsp; The Company&nbsp;is vigorously defending
itself and&nbsp;has filed and is pursuing damage claims of its own against Phuture World for Phuture World's failure to provide
the software required under the contract between Phuture World and the Company.&nbsp; The Company believes that the outcome of
this lawsuit will not have a material adverse effect on our financial condition, cash flows or results of operations.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 1A. RISK FACTORS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Information regarding risk factors appears in Part I, &ldquo;Item&nbsp;2.&nbsp;&nbsp;Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations&rdquo; under the captions &ldquo;General Description of
Business&rdquo; and &ldquo;Cautionary Note Regarding Forward-Looking Statements&rdquo; contained in this Quarterly Report on Form
10-Q and in &ldquo;Item&nbsp;1A. RISK FACTORS&rdquo; of our 2009 Annual Report on Form 10-K.&nbsp;&nbsp;There have been no material
changes from the risk factors previously disclosed in our 2009 Annual Report on Form&nbsp;10-K.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 27pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Halvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 19%; border-bottom: black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Name or Class&nbsp;of Investor</TD>
    <TD STYLE="width: 2%; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 27%; border-bottom: black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Date of Sale</TD>
    <TD STYLE="width: 2%; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 24%; border-bottom: black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">No. &nbsp;of Securities</TD>
    <TD STYLE="width: 2%; padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 24%; border-bottom: black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Reason for Issuance</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font-family: Times New Roman, Times, Serif">Director &amp; Officer </TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">4/1/2011</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">500,000 shares of common stock</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp; Payment for Services</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font-family: Times New Roman, Times, Serif">Service Providers</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">4/24/11 and 5/27/11</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">400,000 shares of common stock</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">Payment for Services</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif">Directors</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">6/07/11</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">200,000 shares of common stock</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">Director Fees</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif">Private Placement Investors</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">5/16//2011</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">500,000 shares of common stock</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center">Investment totaling $50,000</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 3. DEFAULTS UPON SENIOR SECURITIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 5. OTHER INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">None.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ITEM 6. EXHIBITS</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Halvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 13%; font-family: Times New Roman, Times, Serif; font-weight: bold">Exhibit No.</TD>
    <TD STYLE="width: 7%; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 80%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Description</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">31.1</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="ex31_1.htm">Certification of Chief Executive Officer</A></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">31.2</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="ex31_2.htm">Certification of Chief Financial Officer</A></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">32.1</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="ex32_1.htm">Statement required by 18 U.S.C. Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002.</A></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
<TR STYLE="background-color: White">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">32.2</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Statement required by 18 U.S.C. Section 1350, as adopted pursuant
        to section 906 of the Sarbanes-Oxley Act of 2002.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<!-- Field: Page; Sequence: 14 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><A HREF="#toc" STYLE="font-style: italic">Table of Contents</A></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A NAME="a_013"></A><FONT STYLE="font-size: 11pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned, there unto duly authorized.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 5%; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 47%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;Information Systems Associates, Inc.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif">Date: August 12, 2010</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">By: &nbsp;&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-decoration: underline"><B><U>/s/ &nbsp;Joseph P. Coschera</U></B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Joseph P. Coschera</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif">Date: August 12, 2010</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif">By: &nbsp;&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-decoration: underline">/<B><U>s/ &nbsp;Michael R. Hull</U></B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Michael R. Hull</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Financial Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<!-- Field: Page; Sequence: 15 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">(<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence -->)</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>


<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>ex31_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 11pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B>Exhibit 31.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Joseph P. Coschera, certify that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&#9;1.&#9;I have reviewed this quarterly report on Form 10-Q of
Information Systems Associates, Inc.;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;2.&#9;Based on my knowledge, this report does not contain any
untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;3.&#9;Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;4.&#9;The registrant&rsquo;s other certifying officer(s) and
I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant and have:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;a)&#9;Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the
period in which this report is being prepared;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;b)&#9;Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;c)&#9;Evaluated the effectiveness of the registrant&rsquo;s
disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls
and procedures, as of the end of the period covered by this report based on such evaluation; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;d)&#9;Disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s
fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect,
the registrant&rsquo;s internal control over financial reporting; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;5.&#9;The registrant&rsquo;s other certifying officer(s) and
I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors
and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;a)&#9;All significant deficiencies and material weaknesses in
the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
ability to record, process, summarize and report financial information; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&#9;b)&#9;Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: August 12, 2011</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif">/s<B><U>/ Joseph P.
    Coschera</U></B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Joseph P. Coschera</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(Principal Executive Officer)</P></TD></TR>
</TABLE>
<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt"></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    </TR>
<TR STYLE="vertical-align: top">
    </TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-right: 0; margin-bottom: 0; margin-left: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex31_2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 11pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B>Exhibit 31.2</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Michael R. Hull, certify that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;1.&#9;I have reviewed this quarterly report on Form 10-Q of
Information Systems Associates, Inc.;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;2.&#9;Based on my knowledge, this report does not contain any
untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this report;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;3.&#9;Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;4.&#9;The registrant&rsquo;s other certifying officer(s) and
I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant and have:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;a)&#9;Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the
period in which this report is being prepared;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;b)&#9;Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;c)&#9;Evaluated the effectiveness of the registrant&rsquo;s
disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls
and procedures, as of the end of the period covered by this report based on such evaluation; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;d)&#9;Disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s
fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect,
the registrant&rsquo;s internal control over financial reporting; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;5.&#9;The registrant&rsquo;s other certifying officer(s) and
I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors
and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;a)&#9;All significant deficiencies and material weaknesses in
the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
ability to record, process, summarize and report financial information; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#9;b)&#9;Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: August 12, 2011</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: windowtext 1pt solid; font: 10pt Times New Roman, Times, Serif">/<B><U>s/ Michael R.
    Hull</U></B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Michael R. Hull</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Financial Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(Principal Financial Officer)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>ex32_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 11pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-right: 0; margin-bottom: 0; margin-left: 0"><B>Exhibit
32.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-bottom: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION PURSUANT TO 18 U.S.C. SECTION
1350,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 </B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the quarterly report of Information Systems Associates,
Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the quarter ending June 30, 2011, as filed with the Securities and Exchange Commission
on the date hereof, I, Joseph P. Coschera, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. &sect;1350, as
adopted pursuant to &sect;906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The quarterly report fully complies with the requirements of section 13(a) or 15(d) of the
Securities Exchange Act of 1934 and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The information contained in the quarterly report fairly presents, in all material respects,
the financial condition and results of operations of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>/s/ Joseph P. Coschera</U></B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Joseph P. Coschera</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(Principal Executive Officer)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dated: August 12, 2011</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the quarterly report of Information Systems Associates,
Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the quarter ending June 30, 2011, as filed with the Securities and Exchange Commission
on the date hereof, I, Michael R. Hull, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. &sect;1350, as adopted
pursuant to &sect;906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The quarterly report fully complies with the requirements of section 13(a) or 15(d) of the
Securities Exchange Act of 1934 and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The information contained in the quarterly report fairly presents, in all material respects,
the financial condition and results of operations of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>&nbsp;</U></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><B><U>/s/ Michael R. Hull</U></B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Michael R. Hull</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Chief Financial Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(Principal Financial Officer)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dated: August 12, 2011</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>5
<FILENAME>iosa-20110630.xml
<DESCRIPTION>XBRL INSTANCE FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.0d -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: iosa_xbrl10q_r.xfr; Date: 2011/08/15T18:16:29 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<xbrli:xbrl xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2011-01-31" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:us-gaap="http://fasb.org/us-gaap/2011-01-31" xmlns:us-roles="http://fasb.org/us-roles/2011-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:us-types="http://fasb.org/us-types/2011-01-31" xmlns:IOSA="http://IOSA/2011-06-30">
    <link:schemaRef xlink:href="iosa-20110630.xsd" xlink:type="simple" />
    <xbrli:context id="From2011-01-01to2011-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2011-01-01</xbrli:startDate>
        <xbrli:endDate>2011-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2011-08-14">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2011-08-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2011-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2011-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2010-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2010-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2011-04-01to2011-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2011-04-01</xbrli:startDate>
        <xbrli:endDate>2011-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2010-04-01to2010-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2010-04-01</xbrli:startDate>
        <xbrli:endDate>2010-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2010-01-01to2010-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2010-01-01</xbrli:startDate>
        <xbrli:endDate>2010-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2009-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2009-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2010-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001396536</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2010-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <dei:EntityRegistrantName contextRef="From2011-01-01to2011-06-30">INFORMATION SYSTEMS ASSOCIATES, INC.</dei:EntityRegistrantName>
    <dei:EntityCentralIndexKey contextRef="From2011-01-01to2011-06-30">0001396536</dei:EntityCentralIndexKey>
    <dei:DocumentType contextRef="From2011-01-01to2011-06-30">10-Q</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="From2011-01-01to2011-06-30">2011-06-30</dei:DocumentPeriodEndDate>
    <dei:AmendmentFlag contextRef="From2011-01-01to2011-06-30">false</dei:AmendmentFlag>
    <dei:CurrentFiscalYearEndDate contextRef="From2011-01-01to2011-06-30">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:EntityWellKnownSeasonedIssuer contextRef="From2011-01-01to2011-06-30">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="From2011-01-01to2011-06-30">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="From2011-01-01to2011-06-30">No</dei:EntityCurrentReportingStatus>
    <dei:EntityFilerCategory contextRef="From2011-01-01to2011-06-30">Smaller Reporting Company</dei:EntityFilerCategory>
    <dei:DocumentFiscalPeriodFocus contextRef="From2011-01-01to2011-06-30">Q2</dei:DocumentFiscalPeriodFocus>
    <dei:DocumentFiscalYearFocus contextRef="From2011-01-01to2011-06-30">2011</dei:DocumentFiscalYearFocus>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">7862</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">70326</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2009-12-31" unitRef="USD" decimals="0">21047</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2010-06-30" unitRef="USD" decimals="0">1396</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">50389</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">92893</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:PrepaidExpense contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">16462</us-gaap:PrepaidExpense>
    <us-gaap:PrepaidExpense contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">7622</us-gaap:PrepaidExpense>
    <us-gaap:AssetsCurrent contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">127213</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">280028</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">44893</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">19684</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepositAssets contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">1690</us-gaap:DepositAssets>
    <us-gaap:DepositAssets contextRef="AsOf2010-12-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:Assets contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">173796</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">299712</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">127434</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">68568</us-gaap:AccountsPayableCurrent>
    <us-gaap:OtherAccruedLiabilitiesNoncurrent contextRef="AsOf2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:OtherAccruedLiabilitiesNoncurrent contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">2405</us-gaap:OtherAccruedLiabilitiesNoncurrent>
    <us-gaap:NotesPayableRelatedPartiesCurrent contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">25000</us-gaap:NotesPayableRelatedPartiesCurrent>
    <us-gaap:NotesPayableRelatedPartiesCurrent contextRef="AsOf2010-12-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:DeferredRevenue contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">692</us-gaap:DeferredRevenue>
    <us-gaap:DeferredRevenue contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">3192</us-gaap:DeferredRevenue>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">197721</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">113510</us-gaap:LiabilitiesCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">52500</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">109187</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:LongTermLineOfCredit contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">39621</us-gaap:LongTermLineOfCredit>
    <us-gaap:LongTermLineOfCredit contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">36141</us-gaap:LongTermLineOfCredit>
    <us-gaap:OtherNotesPayable contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">4974</us-gaap:OtherNotesPayable>
    <us-gaap:OtherNotesPayable contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">3204</us-gaap:OtherNotesPayable>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">3091063</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">2781213</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">-3142404</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">-2617277</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossBeforeTax contextRef="AsOf2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossBeforeTax contextRef="AsOf2010-12-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:StockholdersEquity contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">-23925</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">186202</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">173796</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">299712</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">201875</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">74621</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">234986</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">491640</us-gaap:Revenues>
    <us-gaap:CostOfGoodsSold contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">26914</us-gaap:CostOfGoodsSold>
    <us-gaap:CostOfGoodsSold contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">9884</us-gaap:CostOfGoodsSold>
    <us-gaap:CostOfGoodsSold contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">14440</us-gaap:CostOfGoodsSold>
    <us-gaap:CostOfGoodsSold contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">14440</us-gaap:CostOfGoodsSold>
    <us-gaap:GrossProfit contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">174961</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">64737</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">220546</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">477200</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">169273</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">85064</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">122264</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">287484</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:ProfessionalFees contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">240392</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">79958</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">246085</us-gaap:ProfessionalFees>
    <us-gaap:ProfessionalFees contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">476928</us-gaap:ProfessionalFees>
    <us-gaap:OperatingCostsAndExpenses contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">696020</us-gaap:OperatingCostsAndExpenses>
    <us-gaap:OperatingCostsAndExpenses contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">309232</us-gaap:OperatingCostsAndExpenses>
    <us-gaap:OperatingCostsAndExpenses contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">436089</us-gaap:OperatingCostsAndExpenses>
    <us-gaap:OperatingCostsAndExpenses contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">900203</us-gaap:OperatingCostsAndExpenses>
    <us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-521059</us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease>
    <us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">-244495</us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease>
    <us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-215543</us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease>
    <us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-423003</us-gaap:OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-237</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">-237</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="From2010-04-01to2010-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">30</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:LossOnSaleOfInvestments contextRef="From2011-01-01to2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:LossOnSaleOfInvestments contextRef="From2011-04-01to2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:LossOnSaleOfInvestments contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-16154</us-gaap:LossOnSaleOfInvestments>
    <us-gaap:LossOnSaleOfInvestments contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-16154</us-gaap:LossOnSaleOfInvestments>
    <us-gaap:InterestAndDebtExpense contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-3831</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">-2238</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-2273</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-4464</us-gaap:InterestAndDebtExpense>
    <us-gaap:NonoperatingIncomeExpense contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-4068</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">-2475</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-18427</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-20588</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NetIncomeLoss contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-525127</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">-246970</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-233970</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-443591</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossTax contextRef="From2011-01-01to2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:OtherComprehensiveIncomeLossTax contextRef="From2011-04-01to2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:OtherComprehensiveIncomeLossTax contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-4673</us-gaap:OtherComprehensiveIncomeLossTax>
    <us-gaap:OtherComprehensiveIncomeLossTax contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-17794</us-gaap:OtherComprehensiveIncomeLossTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-525127</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">-246970</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-238643</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-461385</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareDiluted contextRef="From2011-01-01to2011-06-30" unitRef="USDPShares" decimals="INF">-0.02</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="From2011-04-01to2011-06-30" unitRef="USDPShares" decimals="INF">-0.01</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="From2010-04-01to2010-06-30" unitRef="USDPShares" decimals="INF">-0.01</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="From2010-01-01to2010-06-30" unitRef="USDPShares" decimals="INF">-0.02</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation contextRef="From2011-01-01to2011-06-30" unitRef="Shares" decimals="INF">26129607</us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation>
    <us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation contextRef="From2011-04-01to2011-06-30" unitRef="Shares" decimals="INF">26711688</us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation>
    <us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation contextRef="From2010-04-01to2010-06-30" unitRef="Shares" decimals="INF">18532751</us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation>
    <us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation contextRef="From2010-01-01to2010-06-30" unitRef="Shares" decimals="INF">18532751</us-gaap:WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation>
    <us-gaap:DepreciationAndAmortization contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">4372</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">84902</us-gaap:DepreciationAndAmortization>
    <us-gaap:StockGrantedDuringPeriodSharesSharebasedCompensation contextRef="From2011-01-01to2011-06-30" unitRef="Shares" xsi:nil="true" />
    <us-gaap:StockGrantedDuringPeriodSharesSharebasedCompensation contextRef="From2010-01-01to2010-06-30" unitRef="Shares" decimals="INF">202854</us-gaap:StockGrantedDuringPeriodSharesSharebasedCompensation>
    <us-gaap:AdjustmentForAmortization contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">116687</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization contextRef="From2010-01-01to2010-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">42504</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">5993</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-8840</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">1390</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInOtherAccountsPayable contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">58866</us-gaap:IncreaseDecreaseInOtherAccountsPayable>
    <us-gaap:IncreaseDecreaseInOtherAccountsPayable contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">48226</us-gaap:IncreaseDecreaseInOtherAccountsPayable>
    <us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-2405</us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">7586</us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities>
    <us-gaap:DeferredRevenueAdditions contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-2500</us-gaap:DeferredRevenueAdditions>
    <us-gaap:DeferredRevenueAdditions contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-1350</us-gaap:DeferredRevenueAdditions>
    <us-gaap:AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-318133</us-gaap:AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations>
    <us-gaap:AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-77836</us-gaap:AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations>
    <us-gaap:ProceedsFromSaleOfOtherInvestments contextRef="From2011-01-01to2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProceedsFromSaleOfOtherInvestments contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">10000</us-gaap:ProceedsFromSaleOfOtherInvestments>
    <us-gaap:PropertyPlantAndEquipmentAdditions contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-10231</us-gaap:PropertyPlantAndEquipmentAdditions>
    <us-gaap:PropertyPlantAndEquipmentAdditions contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-666</us-gaap:PropertyPlantAndEquipmentAdditions>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-29581</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">9334</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">3480</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:ProceedsFromLinesOfCredit contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">19627</us-gaap:ProceedsFromLinesOfCredit>
    <us-gaap:IncreaseDecreaseInNotesPayableRelatedParties contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">25000</us-gaap:IncreaseDecreaseInNotesPayableRelatedParties>
    <us-gaap:IncreaseDecreaseInNotesPayableRelatedParties contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">32500</us-gaap:IncreaseDecreaseInNotesPayableRelatedParties>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">255000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2010-01-01to2010-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">285250</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">48851</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-62464</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
    <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-19651</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">286355</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="From2011-04-01to2011-06-30" unitRef="USD" decimals="0">144210</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">67740</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">135791</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax contextRef="From2011-04-01to2011-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax contextRef="From2010-04-01to2010-06-30" unitRef="USD" decimals="0">-4673</us-gaap:OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax>
    <us-gaap:OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-17794</us-gaap:OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax>
    <us-gaap:AdditionsToOtherAssetsAmount contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-1690</us-gaap:AdditionsToOtherAssetsAmount>
    <us-gaap:AdditionsToOtherAssetsAmount contextRef="From2010-01-01to2010-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:ResearchAndDevelopmentExpense contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">-19350</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="From2010-01-01to2010-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:InsuranceCommissionsAndFees contextRef="From2011-01-01to2011-06-30" unitRef="USD" decimals="0">1770</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:InsuranceCommissionsAndFees contextRef="From2010-01-01to2010-06-30" unitRef="USD" decimals="0">-3276</us-gaap:InsuranceCommissionsAndFees>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2011-06-30" unitRef="Shares" decimals="INF">50000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2010-12-31" unitRef="Shares" decimals="INF">50000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockValueOutstanding contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">27416084</us-gaap:CommonStockValueOutstanding>
    <us-gaap:CommonStockValueOutstanding contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">22266084</us-gaap:CommonStockValueOutstanding>
    <us-gaap:CommonStockNoParValue contextRef="AsOf2011-06-30" unitRef="USDPShares" decimals="INF">.001</us-gaap:CommonStockNoParValue>
    <us-gaap:CommonStockNoParValue contextRef="AsOf2010-12-31" unitRef="USDPShares" decimals="INF">.001</us-gaap:CommonStockNoParValue>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2011-08-14" unitRef="Shares" decimals="INF">28166084</dei:EntityCommonStockSharesOutstanding>
    <IOSA:Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock contextRef="From2011-01-01to2011-06-30">&lt;p style="margin: 0pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;NOTE 1 &amp;#150; &lt;font style="color: black"&gt;NATURE OF OPERATIONS,&#13;BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"&gt;&lt;b&gt;&lt;u&gt;Business Activity&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 22pt; margin-left: 0pt"&gt;&amp;#9;&amp;#9;&#13;Information Systems Associates, Inc. (Company) was incorporated under the laws of the State of Florida on May 31, 1994. The&#13;Company&lt;font style="color: #47484B"&gt; &lt;/font&gt;provides Mobile Data Center Management&amp;#153; systems and turnkey data center&#13;management solutions to customers.&amp;#160; Our products and services include data center asset/inventory management, data&#13;center management software and data center data collection.&amp;#160; Utilizing a proprietary and patented technology, OSPI&amp;#174;&#13;(On Site Physical Inventory&amp;#174;), customers are able to manage data centers on a mobile basis, bringing data center&#13;management out of the office and into the data center&lt;font style="color: #47484B"&gt;.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: -0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"&gt;The accompanying unaudited condensed consolidated&#13;financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America&#13;and with the rules and regulations of the U.S Securities and Exchange Commission for interim financial information.&amp;#160;&amp;#160;Accordingly,&#13;they do not include all of the information and footnotes required by accounting principles generally accepted in the United States&#13;of America for complete financial statements. The unaudited condensed consolidated financial statements reflect all normal recurring&#13;adjustments, which, in the opinion of management, are considered necessary for a fair presentation of the results for the periods&#13;shown. The results of operations for the periods presented are not necessarily indicative of the results expected for the full&#13;fiscal year or for any future period. The information included in these unaudited condensed consolidated financial statements should&#13;be read in conjunction with Management&amp;#146;s Discussion and Analysis and Plan of Operation contained in this report and the audited&#13;consolidated financial statements and accompanying notes included in the Company&amp;#146;s Annual Report on Form 10-K for the year&#13;ended December&amp;#160;31, 2010.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&amp;#9;&lt;b&gt;&lt;u&gt;Recent Accounting Pronouncements&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"&gt;Accounting Standards Updates which were not&#13;effective until after June 30, 2011 are not expected to have a significant effect on the Company's condensed consolidated financial&#13;position or results of operations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"&gt;&lt;b&gt;&lt;u&gt;Use of Estimates&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"&gt;The preparation of financial statements in conformity&#13;with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts&#13;of assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the&#13;reporting period. Actual results could differ from those estimates.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"&gt;&lt;b&gt;&lt;u&gt;Reclassifications&lt;/u&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"&gt;Certain reclassifications have been made to&#13;the prior period financial statements presented to conform to 2011. Such reclassifications have no effect on reported income.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</IOSA:Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock>
    <IOSA:Note4PropertyAndEquipmentTextBlock contextRef="From2011-01-01to2011-06-30">&lt;p style="margin: 0pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;b&gt;NOTE 4 &amp;#150; PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="font: 11pt Calibri, Halvetica, Sans-Serif; vertical-align: bottom; width: 64%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;As of&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; vertical-align: middle; text-align: center"&gt;As of&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: middle"&gt;&#13;    &lt;td style="padding-left: 45px; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-decoration: underline; text-align: center"&gt;June 30, 2011&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-decoration: underline; text-align: center"&gt;December 31, 2010&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: middle"&gt;&#13;    &lt;td style="padding-left: 45px; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-left: 45px; vertical-align: middle; text-align: left"&gt;Computer software (developed)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;$19,350&lt;/td&gt;&#13;    &lt;td style="vertical-align: middle; text-align: center"&gt;$162,346&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: White"&gt;&#13;    &lt;td style="padding-left: 45px; vertical-align: middle; text-align: left"&gt;Computer software (purchased)&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;590&lt;/td&gt;&#13;    &lt;td style="vertical-align: middle; text-align: center"&gt;590&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-left: 45px; vertical-align: middle; text-align: left"&gt;Web site development&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;10,072&lt;/td&gt;&#13;    &lt;td style="vertical-align: middle; text-align: center"&gt;10,072&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: White"&gt;&#13;    &lt;td style="padding-left: 45px; vertical-align: middle; text-align: left"&gt;Furniture, fixtures, and equipment&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;u&gt;37,983&lt;/u&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: middle; text-align: center"&gt;&lt;u&gt;27,752&lt;/u&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="font: 11pt Calibri, Halvetica, Sans-Serif; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;67,995&lt;/td&gt;&#13;    &lt;td style="vertical-align: middle; text-align: center"&gt;200,760&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: White"&gt;&#13;    &lt;td style="padding-left: 45px; vertical-align: middle; text-align: left"&gt;Less accumulated depreciation and amortization&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;23,102&lt;/td&gt;&#13;    &lt;td style="vertical-align: middle; text-align: center"&gt;181,076&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="font: 11pt Calibri, Halvetica, Sans-Serif; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-decoration: underline; vertical-align: bottom; text-align: center"&gt;$44,893&lt;/td&gt;&#13;    &lt;td style="text-decoration: underline; vertical-align: middle; text-align: center"&gt;$19,684&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;Depreciation and amortization expense for property and equipment&#13;was $4,372 and $  84,902 for the six months ended June 30, 2011 and 2010, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</IOSA:Note4PropertyAndEquipmentTextBlock>
    <us-gaap:CashFlowSupplementalDisclosuresTextBlock contextRef="From2011-01-01to2011-06-30">&lt;p style="margin: 0pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;NOTE 11 &amp;#150; SUPPLEMENTAL CASH FLOW INFORMATION&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in; text-align: justify"&gt;&amp;#9;Supplemental disclosures of cash&#13;flow information for the six months ended June 30, 2011 and 2010 is summarized as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom; text-align: center"&gt;&#13;    &lt;th&gt;&amp;#160;&lt;/th&gt;&#13;    &lt;th&gt;&amp;#160; &lt;b&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/b&gt;&lt;/th&gt;&#13;    &lt;th&gt;&lt;b&gt;&lt;u&gt;2010&lt;/u&gt;&lt;/b&gt;&lt;/th&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 75%"&gt;&amp;#160;Cash paid during the periods&#13;for interest and income taxes:&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; text-align: left; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;Income taxes&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;$ - &lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;$ -&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;Interest&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;$ 1,096&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;$ 1,119&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;NOTE 12 &amp;#150; OPERATING LEASE&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"&gt;The Company leased its Palm City, Florida facility.&#13;On March 2, 2009 the lease was renewed for $1,200 per month. The Company held an additional option to renew the lease &amp;#147;at&#13;the market price.&amp;#148; This renewed lease went into effect June 1, 2009. Rent expense for the three months ended June 30, 2011&#13;and 2010 was $5,112 and $7,668, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"&gt; In April 2011, the Company entered into a new&#13;three year lease for office space in Stuart. The lease begins in August and provides for minimum monthly lease payments of $1,690,&#13;$1,803 and $1,915 for years one, two and three, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</us-gaap:CashFlowSupplementalDisclosuresTextBlock>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2011-06-30" unitRef="Shares" decimals="INF">27416084</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2010-12-31" unitRef="Shares" decimals="INF">22266084</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockValue contextRef="AsOf2011-06-30" unitRef="USD" decimals="0">27416</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="AsOf2010-12-31" unitRef="USD" decimals="0">22266</us-gaap:CommonStockValue>
</xbrli:xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>iosa-20110630.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.0d -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: iosa_xbrl10q_r.xfr; Date: 2011/08/15T18:16:29 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2011-01-31" xmlns:us-gaap="http://fasb.org/us-gaap/2011-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:us-types="http://fasb.org/us-types/2011-01-31" xmlns:IOSA="http://IOSA/2011-06-30" elementFormDefault="qualified" targetNamespace="http://IOSA/2011-06-30">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://IOSA/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
	  <link:definition>0001 - Document - Document and Entity Information</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/BalanceSheets" id="BalanceSheets">
	  <link:definition>0002 - Statement - Balance Sheets</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
	  <link:definition>0003 - Statement - Balance Sheets (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/StatementsOfOperations" id="StatementsOfOperations">
	  <link:definition>0004 - Statement - Statements of Operations</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
	  <link:definition>0005 - Statement - Statements of Cash Flows</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies" id="Note1-NatureOfOperationsSignificantAccountingPolicies">
	  <link:definition>0006 - Disclosure - NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note2GoingConcern" id="Note2GoingConcern">
	  <link:definition>0007 - Disclosure - NOTE 2 &#8211; GOING CONCERN</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note3-CashAndCashEquivalents" id="Note3-CashAndCashEquivalents">
	  <link:definition>0008 - Disclosure - NOTE 3 - CASH AND CASH EQUIVALENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note4PropertyAndEquipment" id="Note4PropertyAndEquipment">
	  <link:definition>0009 - Disclosure - NOTE 4 PROPERTY AND EQUIPMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note5Investment" id="Note5Investment">
	  <link:definition>0010 - Disclosure - NOTE 5 &#8211; INVESTMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note6NotePayableLineOfCredit" id="Note6NotePayableLineOfCredit">
	  <link:definition>0011 - Disclosure - NOTE 6 &#8211; NOTE PAYABLE &#8211; LINE OF CREDIT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note7NotePayable-Insurance" id="Note7NotePayable-Insurance">
	  <link:definition>0012 - Disclosure - NOTE 7 &#8211; NOTE PAYABLE - INSURANCE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note8-NotesPayable-RelatedParties" id="Note8-NotesPayable-RelatedParties">
	  <link:definition>0013 - Disclosure - NOTE 8 - NOTES PAYABLE - RELATED PARTIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note9IncomeTaxes" id="Note9IncomeTaxes">
	  <link:definition>0014 - Disclosure - NOTE  9 &#8211; INCOME TAXES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note10NetLossPerShare" id="Note10NetLossPerShare">
	  <link:definition>0015 - Disclosure - NOTE 10 &#8211; NET (LOSS) PER SHARE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note11-SupplementCashFlowInformation" id="Note11-SupplementCashFlowInformation">
	  <link:definition>0016 - Disclosure - NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note12OperatingLease" id="Note12OperatingLease">
	  <link:definition>0017 - Disclosure - NOTE 12 &#8211; OPERATING LEASE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note13CommonStock" id="Note13CommonStock">
	  <link:definition>0018 - Disclosure - NOTE 13 &#8211; COMMON STOCK</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note14ShareBasedPaymentsForServices" id="Note14ShareBasedPaymentsForServices">
	  <link:definition>0019 - Disclosure - NOTE 14 &#8211; SHARE BASED PAYMENTS FOR SERVICES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note15Concentrations" id="Note15Concentrations">
	  <link:definition>0020 - Disclosure - NOTE 15 &#8211; CONCENTRATIONS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://IOSA/role/Note16SubsequentEvents" id="Note16SubsequentEvents">
	  <link:definition>0021 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="iosa-20110630_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iosa-20110630_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iosa-20110630_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="iosa-20110630_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://fasb.org/us-types/2011-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2011/elts/us-types-2011-01-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2011-01-31" schemaLocation="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd" />
    <import namespace="http://fasb.org/us-gaap/2011-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd" />
    <element id="IOSA_DocumentAndEntityInformationAbstract" name="DocumentAndEntityInformationAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_NotesToFinancialStatementsAbstract" name="NotesToFinancialStatementsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock" name="Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note2GoingConcernTextBlock" name="Note2GoingConcernTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note3CashAndCashEquivalentsAbstract" name="Note3CashAndCashEquivalentsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note4PropertyAndEquipmentTextBlock" name="Note4PropertyAndEquipmentTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note5InvestmentTextBlock" name="Note5InvestmentTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note6NotePayableLineOfCreditTextBlock" name="Note6NotePayableLineOfCreditTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note7NotePayableInsuranceTextBlock" name="Note7NotePayableInsuranceTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note8NotesPayableRelatedPartYTextBlock" name="Note8NotesPayableRelatedPartYTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note9IncomeTaxesTextBlock" name="Note9IncomeTaxesTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note10NetLossPerShareTextBlock" name="Note10NetLossPerShareTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note12OperatingLeaseTextBlock" name="Note12OperatingLeaseTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note13CommonStockTextBlock" name="Note13CommonStockTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note14ShareBasedPaymentsForServicesTextBlock" name="Note14ShareBasedPaymentsForServicesTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note15ConcentrationsTextBlock" name="Note15ConcentrationsTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IOSA_Note16SubsequentEventsTextBlock" name="Note16SubsequentEventsTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>7
<FILENAME>iosa-20110630_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.0d -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: iosa_xbrl10q_r.xfr; Date: 2011/08/15T18:16:29 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://IOSA/role/DocumentAndEntityInformation" xlink:href="iosa-20110630.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/BalanceSheets" xlink:href="iosa-20110630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/BalanceSheetsParenthetical" xlink:href="iosa-20110630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/StatementsOfOperations" xlink:href="iosa-20110630.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/StatementsOfCashFlows" xlink:href="iosa-20110630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:href="iosa-20110630.xsd#Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note2GoingConcern" xlink:href="iosa-20110630.xsd#Note2GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note3-CashAndCashEquivalents" xlink:href="iosa-20110630.xsd#Note3-CashAndCashEquivalents" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note4PropertyAndEquipment" xlink:href="iosa-20110630.xsd#Note4PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note5Investment" xlink:href="iosa-20110630.xsd#Note5Investment" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note6NotePayableLineOfCredit" xlink:href="iosa-20110630.xsd#Note6NotePayableLineOfCredit" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note7NotePayable-Insurance" xlink:href="iosa-20110630.xsd#Note7NotePayable-Insurance" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note8-NotesPayable-RelatedParties" xlink:href="iosa-20110630.xsd#Note8-NotesPayable-RelatedParties" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note9IncomeTaxes" xlink:href="iosa-20110630.xsd#Note9IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note10NetLossPerShare" xlink:href="iosa-20110630.xsd#Note10NetLossPerShare" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note11-SupplementCashFlowInformation" xlink:href="iosa-20110630.xsd#Note11-SupplementCashFlowInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note12OperatingLease" xlink:href="iosa-20110630.xsd#Note12OperatingLease" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note13CommonStock" xlink:href="iosa-20110630.xsd#Note13CommonStock" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note14ShareBasedPaymentsForServices" xlink:href="iosa-20110630.xsd#Note14ShareBasedPaymentsForServices" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note15Concentrations" xlink:href="iosa-20110630.xsd#Note15Concentrations" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note16SubsequentEvents" xlink:href="iosa-20110630.xsd#Note16SubsequentEvents" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/DocumentAndEntityInformation" xlink:title="0001 - Document - Document and Entity Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/BalanceSheets" xlink:title="0002 - Statement - Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_IOSAAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_IOSAAccountsReceivableNetCurrent" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IOSAAssetsCurrent" xlink:to="loc_IOSAAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="loc_IOSAAssets" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IOSAAssets" xlink:to="loc_IOSAAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_IOSALiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAccruedLiabilitiesNoncurrent" xlink:label="loc_IOSAOtherAccruedLiabilitiesNoncurrent" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IOSALiabilitiesCurrent" xlink:to="loc_IOSAOtherAccruedLiabilitiesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_IOSALiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IOSALiabilitiesAndStockholdersEquity" xlink:to="loc_IOSALiabilitiesCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/BalanceSheetsParenthetical" xlink:title="0003 - Statement - Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/StatementsOfOperations" xlink:title="0004 - Statement - Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingCostsAndExpenses" xlink:label="loc_IOSAOperatingCostsAndExpenses" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_IOSAOperatingExpenses" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IOSAOperatingCostsAndExpenses" xlink:to="loc_IOSAOperatingExpenses" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_IOSANonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_IOSAOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IOSANonoperatingIncomeExpense" xlink:to="loc_IOSAOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTax" xlink:label="loc_IOSAOtherComprehensiveIncomeLossTax" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" xlink:label="loc_IOSAOtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IOSAOtherComprehensiveIncomeLossTax" xlink:to="loc_IOSAOtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/StatementsOfCashFlows" xlink:title="0005 - Statement - Statements of Cash Flows" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:title="0006 - Disclosure - NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note2GoingConcern" xlink:title="0007 - Disclosure - NOTE 2 &#8211; GOING CONCERN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note3-CashAndCashEquivalents" xlink:title="0008 - Disclosure - NOTE 3 - CASH AND CASH EQUIVALENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note4PropertyAndEquipment" xlink:title="0009 - Disclosure - NOTE 4 PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note5Investment" xlink:title="0010 - Disclosure - NOTE 5 &#8211; INVESTMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note6NotePayableLineOfCredit" xlink:title="0011 - Disclosure - NOTE 6 &#8211; NOTE PAYABLE &#8211; LINE OF CREDIT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note7NotePayable-Insurance" xlink:title="0012 - Disclosure - NOTE 7 &#8211; NOTE PAYABLE - INSURANCE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note8-NotesPayable-RelatedParties" xlink:title="0013 - Disclosure - NOTE 8 - NOTES PAYABLE - RELATED PARTIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note9IncomeTaxes" xlink:title="0014 - Disclosure - NOTE  9 &#8211; INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note10NetLossPerShare" xlink:title="0015 - Disclosure - NOTE 10 &#8211; NET (LOSS) PER SHARE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note11-SupplementCashFlowInformation" xlink:title="0016 - Disclosure - NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note12OperatingLease" xlink:title="0017 - Disclosure - NOTE 12 &#8211; OPERATING LEASE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note13CommonStock" xlink:title="0018 - Disclosure - NOTE 13 &#8211; COMMON STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note14ShareBasedPaymentsForServices" xlink:title="0019 - Disclosure - NOTE 14 &#8211; SHARE BASED PAYMENTS FOR SERVICES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note15Concentrations" xlink:title="0020 - Disclosure - NOTE 15 &#8211; CONCENTRATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://IOSA/role/Note16SubsequentEvents" xlink:title="0021 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>8
<FILENAME>iosa-20110630_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.0d -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: iosa_xbrl10q_r.xfr; Date: 2011/08/15T18:16:29 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://IOSA/role/DocumentAndEntityInformation" xlink:href="iosa-20110630.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/BalanceSheets" xlink:href="iosa-20110630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/BalanceSheetsParenthetical" xlink:href="iosa-20110630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/StatementsOfOperations" xlink:href="iosa-20110630.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/StatementsOfCashFlows" xlink:href="iosa-20110630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:href="iosa-20110630.xsd#Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note2GoingConcern" xlink:href="iosa-20110630.xsd#Note2GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note3-CashAndCashEquivalents" xlink:href="iosa-20110630.xsd#Note3-CashAndCashEquivalents" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note4PropertyAndEquipment" xlink:href="iosa-20110630.xsd#Note4PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note5Investment" xlink:href="iosa-20110630.xsd#Note5Investment" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note6NotePayableLineOfCredit" xlink:href="iosa-20110630.xsd#Note6NotePayableLineOfCredit" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note7NotePayable-Insurance" xlink:href="iosa-20110630.xsd#Note7NotePayable-Insurance" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note8-NotesPayable-RelatedParties" xlink:href="iosa-20110630.xsd#Note8-NotesPayable-RelatedParties" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note9IncomeTaxes" xlink:href="iosa-20110630.xsd#Note9IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note10NetLossPerShare" xlink:href="iosa-20110630.xsd#Note10NetLossPerShare" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note11-SupplementCashFlowInformation" xlink:href="iosa-20110630.xsd#Note11-SupplementCashFlowInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note12OperatingLease" xlink:href="iosa-20110630.xsd#Note12OperatingLease" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note13CommonStock" xlink:href="iosa-20110630.xsd#Note13CommonStock" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note14ShareBasedPaymentsForServices" xlink:href="iosa-20110630.xsd#Note14ShareBasedPaymentsForServices" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note15Concentrations" xlink:href="iosa-20110630.xsd#Note15Concentrations" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note16SubsequentEvents" xlink:href="iosa-20110630.xsd#Note16SubsequentEvents" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/DocumentAndEntityInformation" xlink:title="0001 - Document - Document and Entity Information" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/BalanceSheets" xlink:title="0002 - Statement - Balance Sheets" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/BalanceSheetsParenthetical" xlink:title="0003 - Statement - Balance Sheets (Parenthetical)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/StatementsOfOperations" xlink:title="0004 - Statement - Statements of Operations" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/StatementsOfCashFlows" xlink:title="0005 - Statement - Statements of Cash Flows" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:title="0006 - Disclosure - NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note2GoingConcern" xlink:title="0007 - Disclosure - NOTE 2 &#8211; GOING CONCERN" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note3-CashAndCashEquivalents" xlink:title="0008 - Disclosure - NOTE 3 - CASH AND CASH EQUIVALENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note4PropertyAndEquipment" xlink:title="0009 - Disclosure - NOTE 4 PROPERTY AND EQUIPMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note5Investment" xlink:title="0010 - Disclosure - NOTE 5 &#8211; INVESTMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note6NotePayableLineOfCredit" xlink:title="0011 - Disclosure - NOTE 6 &#8211; NOTE PAYABLE &#8211; LINE OF CREDIT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note7NotePayable-Insurance" xlink:title="0012 - Disclosure - NOTE 7 &#8211; NOTE PAYABLE - INSURANCE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note8-NotesPayable-RelatedParties" xlink:title="0013 - Disclosure - NOTE 8 - NOTES PAYABLE - RELATED PARTIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note9IncomeTaxes" xlink:title="0014 - Disclosure - NOTE  9 &#8211; INCOME TAXES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note10NetLossPerShare" xlink:title="0015 - Disclosure - NOTE 10 &#8211; NET (LOSS) PER SHARE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note11-SupplementCashFlowInformation" xlink:title="0016 - Disclosure - NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note12OperatingLease" xlink:title="0017 - Disclosure - NOTE 12 &#8211; OPERATING LEASE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note13CommonStock" xlink:title="0018 - Disclosure - NOTE 13 &#8211; COMMON STOCK" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note14ShareBasedPaymentsForServices" xlink:title="0019 - Disclosure - NOTE 14 &#8211; SHARE BASED PAYMENTS FOR SERVICES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note15Concentrations" xlink:title="0020 - Disclosure - NOTE 15 &#8211; CONCENTRATIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://IOSA/role/Note16SubsequentEvents" xlink:title="0021 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>9
<FILENAME>iosa-20110630_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.0d -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: iosa_xbrl10q_r.xfr; Date: 2011/08/15T18:16:29 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_DocumentAndEntityInformationAbstract" xlink:label="IOSA_DocumentAndEntityInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_DocumentAndEntityInformationAbstract" xlink:to="IOSA_DocumentAndEntityInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document And Entity Information</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Is Entity a Well-known Seasoned Issuer?</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Is Entity a Voluntary Filer?</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Is Entity's Reporting Status Current?</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="us-gaap_PrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid consulting</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PrepaidExpense" xlink:label="us-gaap_PrepaidExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpense" xlink:to="us-gaap_PrepaidExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpense_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and Equipment (net)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepositAssets" xlink:label="us-gaap_DepositAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepositAssets" xlink:to="us-gaap_DepositAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepositAssets_lbl" xml:lang="en-US">Deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAccruedLiabilitiesNoncurrent" xlink:label="us-gaap_OtherAccruedLiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesNoncurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAccruedLiabilitiesNoncurrent_lbl" xml:lang="en-US">Accrued expenses and other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermLineOfCredit" xlink:label="us-gaap_LongTermLineOfCredit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLineOfCredit" xlink:to="us-gaap_LongTermLineOfCredit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLineOfCredit_lbl" xml:lang="en-US">Note payable - line of credit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NotesPayableRelatedPartiesCurrent" xlink:label="us-gaap_NotesPayableRelatedPartiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableRelatedPartiesCurrent" xlink:to="us-gaap_NotesPayableRelatedPartiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableRelatedPartiesCurrent_lbl" xml:lang="en-US">Note payable - related party</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherNotesPayable" xlink:label="us-gaap_OtherNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNotesPayable_lbl" xml:lang="en-US">Note payable  - insurance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenue" xlink:label="us-gaap_DeferredRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenue" xlink:to="us-gaap_DeferredRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenue_lbl" xml:lang="en-US">Deferred revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders' Equity (Deficit)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock-$.001 par value, 50,000,000 shares authorized 27,416,084 and 22,266,084 issued  and outstanding at June 30, 2011 and December 31, 2010, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax_lbl" xml:lang="en-US">Accumulated other comprehensive (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total Stockholders' Equity (Deficit)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock issued</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="us-gaap_CommonStockValueOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValueOutstanding" xlink:to="us-gaap_CommonStockValueOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValueOutstanding_lbl" xml:lang="en-US">Common stock outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockNoParValue" xlink:label="us-gaap_CommonStockNoParValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockNoParValue" xlink:to="us-gaap_CommonStockNoParValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockNoParValue_lbl" xml:lang="en-US">Common stock par value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="us-gaap_CostOfGoodsSold" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsSold" xlink:to="us-gaap_CostOfGoodsSold_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfGoodsSold_lbl" xml:lang="en-US">Cost of Sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross Profit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Administrative and general</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl" xml:lang="en-US">Salaries and employee benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProfessionalFees" xlink:label="us-gaap_ProfessionalFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalFees" xlink:to="us-gaap_ProfessionalFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalFees_lbl" xml:lang="en-US">Professional</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingCostsAndExpenses" xlink:label="us-gaap_OperatingCostsAndExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingCostsAndExpenses" xlink:to="us-gaap_OperatingCostsAndExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingCostsAndExpenses_lbl" xml:lang="en-US">Total Operating Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease" xlink:to="us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">(Loss) Before Other Income (Expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherIncomeAndExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract_lbl" xml:lang="en-US">Other Income (Expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossOnSaleOfInvestments" xlink:label="us-gaap_LossOnSaleOfInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossOnSaleOfInvestments" xlink:to="us-gaap_LossOnSaleOfInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossOnSaleOfInvestments_lbl" xml:lang="en-US">Loss on sale sof security</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestAndDebtExpense" xlink:label="us-gaap_InterestAndDebtExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndDebtExpense_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total Other Income (Expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract_lbl" xml:lang="en-US">Other Comprehensive (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="us-gaap_GainLossOnInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnInvestments" xlink:to="us-gaap_GainLossOnInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnInvestments_lbl" xml:lang="en-US">Unrealized gain/(loss) on securities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" xlink:to="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax_lbl" xml:lang="en-US">Arising during the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossTax_lbl" xml:lang="en-US">Total other comprehensive (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Basic and Fully Diluted (Loss) per Share:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Basic and fully diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation" xlink:label="us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation" xlink:to="us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation_lbl" xml:lang="en-US">Weighted average common shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingCashFlowsDirectMethodAbstract" xlink:label="us-gaap_OperatingCashFlowsDirectMethodAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingCashFlowsDirectMethodAbstract" xlink:to="us-gaap_OperatingCashFlowsDirectMethodAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingCashFlowsDirectMethodAbstract_lbl" xml:lang="en-US">Cash Flows from Operating Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract" xlink:label="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract" xlink:to="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net (loss) to net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">cash provided from operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation" xlink:label="us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation" xlink:to="us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation_lbl" xml:lang="en-US">Common stock for services</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentForAmortization" xlink:label="us-gaap_AdjustmentForAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentForAmortization_lbl" xml:lang="en-US">Amortization of prepaid consulting</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossOnSaleOfInvestments" xlink:to="us-gaap_LossOnSaleOfInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LossOnSaleOfInvestments_2_lbl" xml:lang="en-US">Loss on sale of investment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract_lbl" xml:lang="en-US">Changes in assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionsToOtherAssetsAmount" xlink:label="us-gaap_AdditionsToOtherAssetsAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionsToOtherAssetsAmount" xlink:to="us-gaap_AdditionsToOtherAssetsAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionsToOtherAssetsAmount_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayable" xlink:label="us-gaap_IncreaseDecreaseInOtherAccountsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInOtherAccountsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherAccountsPayable_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_lbl" xml:lang="en-US">Accrued expenses and other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenueAdditions" xlink:label="us-gaap_DeferredRevenueAdditions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueAdditions" xlink:to="us-gaap_DeferredRevenueAdditions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredRevenueAdditions_lbl" xml:lang="en-US">Deferred revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations" xlink:label="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations" xlink:to="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations_lbl" xml:lang="en-US">Net Cash (Used in) Operating  Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash Flows from Investing Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:label="us-gaap_ProceedsFromSaleOfOtherInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:to="us-gaap_ProceedsFromSaleOfOtherInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfOtherInvestments_lbl" xml:lang="en-US">Proceeds from sale of investment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Investment in software development</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAdditions" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:to="us-gaap_PropertyPlantAndEquipmentAdditions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions_lbl" xml:lang="en-US">Purchase of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net Cash (Used In)  Investing Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xml:lang="en-US">Cash Flows from Financing Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit" xlink:label="us-gaap_ProceedsFromLinesOfCredit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl" xml:lang="en-US">Proceeds from line of credit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties_lbl" xml:lang="en-US">Borrowings from note payable - shareholder</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InsuranceCommissionsAndFees" xlink:label="us-gaap_InsuranceCommissionsAndFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InsuranceCommissionsAndFees" xlink:to="us-gaap_InsuranceCommissionsAndFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InsuranceCommissionsAndFees_lbl" xml:lang="en-US">Net proceeds from insurance financings</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Proceeds from issuance of stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net Cash Provided by Financing Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Net Change in Cash and Cash Equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xml:lang="en-US">Cash and Cash Equivalents at Beginning of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_3_lbl" xml:lang="en-US">Cash and Cash Equivalents at End of Period</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="IOSA_NotesToFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_NotesToFinancialStatementsAbstract" xlink:to="IOSA_NotesToFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_NotesToFinancialStatementsAbstract_lbl" xml:lang="en-US">Notes to Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock" xlink:label="IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock" xlink:to="IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note2GoingConcernTextBlock" xlink:label="IOSA_Note2GoingConcernTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note2GoingConcernTextBlock" xlink:to="IOSA_Note2GoingConcernTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note2GoingConcernTextBlock_lbl" xml:lang="en-US">NOTE 2 &#8211; GOING CONCERN</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note3CashAndCashEquivalentsAbstract" xlink:label="IOSA_Note3CashAndCashEquivalentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note3CashAndCashEquivalentsAbstract" xlink:to="IOSA_Note3CashAndCashEquivalentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note3CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Note 3 - Cash And Cash Equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsDisclosureTextBlock" xlink:label="us-gaap_CashAndCashEquivalentsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsDisclosureTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 3 - CASH AND CASH EQUIVALENT</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note4PropertyAndEquipmentTextBlock" xlink:label="IOSA_Note4PropertyAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note4PropertyAndEquipmentTextBlock" xlink:to="IOSA_Note4PropertyAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note4PropertyAndEquipmentTextBlock_lbl" xml:lang="en-US">NOTE 4 PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note5InvestmentTextBlock" xlink:label="IOSA_Note5InvestmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note5InvestmentTextBlock" xlink:to="IOSA_Note5InvestmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note5InvestmentTextBlock_lbl" xml:lang="en-US">NOTE 5 &#8211; INVESTMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note6NotePayableLineOfCreditTextBlock" xlink:label="IOSA_Note6NotePayableLineOfCreditTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note6NotePayableLineOfCreditTextBlock" xlink:to="IOSA_Note6NotePayableLineOfCreditTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note6NotePayableLineOfCreditTextBlock_lbl" xml:lang="en-US">NOTE 6 &#8211; NOTE PAYABLE &#8211; LINE OF CREDIT</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note7NotePayableInsuranceTextBlock" xlink:label="IOSA_Note7NotePayableInsuranceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note7NotePayableInsuranceTextBlock" xlink:to="IOSA_Note7NotePayableInsuranceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note7NotePayableInsuranceTextBlock_lbl" xml:lang="en-US">NOTE 7 &#8211; NOTE PAYABLE - INSURANCE</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note8NotesPayableRelatedPartYTextBlock" xlink:label="IOSA_Note8NotesPayableRelatedPartYTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note8NotesPayableRelatedPartYTextBlock" xlink:to="IOSA_Note8NotesPayableRelatedPartYTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note8NotesPayableRelatedPartYTextBlock_lbl" xml:lang="en-US">NOTE 8 - NOTES PAYABLE - RELATED PARTY</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note9IncomeTaxesTextBlock" xlink:label="IOSA_Note9IncomeTaxesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note9IncomeTaxesTextBlock" xlink:to="IOSA_Note9IncomeTaxesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note9IncomeTaxesTextBlock_lbl" xml:lang="en-US">NOTE  9 &#8211; INCOME TAXES</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note10NetLossPerShareTextBlock" xlink:label="IOSA_Note10NetLossPerShareTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note10NetLossPerShareTextBlock" xlink:to="IOSA_Note10NetLossPerShareTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note10NetLossPerShareTextBlock_lbl" xml:lang="en-US">NOTE 10 &#8211; NET (LOSS) PER SHARE</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:label="us-gaap_CashFlowSupplementalDisclosuresTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:to="us-gaap_CashFlowSupplementalDisclosuresTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowSupplementalDisclosuresTextBlock_lbl" xml:lang="en-US">NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note12OperatingLeaseTextBlock" xlink:label="IOSA_Note12OperatingLeaseTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note12OperatingLeaseTextBlock" xlink:to="IOSA_Note12OperatingLeaseTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note12OperatingLeaseTextBlock_lbl" xml:lang="en-US">NOTE 12 &#8211; OPERATING LEASE</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note13CommonStockTextBlock" xlink:label="IOSA_Note13CommonStockTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note13CommonStockTextBlock" xlink:to="IOSA_Note13CommonStockTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note13CommonStockTextBlock_lbl" xml:lang="en-US">NOTE 13 &#8211; COMMON STOCK</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note14ShareBasedPaymentsForServicesTextBlock" xlink:label="IOSA_Note14ShareBasedPaymentsForServicesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note14ShareBasedPaymentsForServicesTextBlock" xlink:to="IOSA_Note14ShareBasedPaymentsForServicesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note14ShareBasedPaymentsForServicesTextBlock_lbl" xml:lang="en-US">NOTE 14 &#8211; SHARE BASED PAYMENTS FOR SERVICES</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note15ConcentrationsTextBlock" xlink:label="IOSA_Note15ConcentrationsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note15ConcentrationsTextBlock" xlink:to="IOSA_Note15ConcentrationsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note15ConcentrationsTextBlock_lbl" xml:lang="en-US">NOTE 15 &#8211; CONCENTRATIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note16SubsequentEventsTextBlock" xlink:label="IOSA_Note16SubsequentEventsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IOSA_Note16SubsequentEventsTextBlock" xlink:to="IOSA_Note16SubsequentEventsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IOSA_Note16SubsequentEventsTextBlock_lbl" xml:lang="en-US">NOTE 16 &#8211; SUBSEQUENT EVENTS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Assets, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingCostsAndExpenses" xlink:to="us-gaap_OperatingCostsAndExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingCostsAndExpenses_2_lbl" xml:lang="en-US">Operating Costs and Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Nonoperating Income (Expense)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossTax_2_lbl" xml:lang="en-US">Other Comprehensive Income (Loss), Tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInOtherAccountsPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherAccountsPayable_2_lbl" xml:lang="en-US">Increase (Decrease) in Other Accounts Payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Other Accounts Payable and Accrued Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueAdditions" xlink:to="us-gaap_DeferredRevenueAdditions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueAdditions_2_lbl" xml:lang="en-US">Deferred Revenue, Additions</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>iosa-20110630_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.0d -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: iosa_xbrl10q_r.xfr; Date: 2011/08/15T18:16:29 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://IOSA/role/DocumentAndEntityInformation" xlink:href="iosa-20110630.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/BalanceSheets" xlink:href="iosa-20110630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/BalanceSheetsParenthetical" xlink:href="iosa-20110630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/StatementsOfOperations" xlink:href="iosa-20110630.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/StatementsOfCashFlows" xlink:href="iosa-20110630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:href="iosa-20110630.xsd#Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note2GoingConcern" xlink:href="iosa-20110630.xsd#Note2GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note3-CashAndCashEquivalents" xlink:href="iosa-20110630.xsd#Note3-CashAndCashEquivalents" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note4PropertyAndEquipment" xlink:href="iosa-20110630.xsd#Note4PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note5Investment" xlink:href="iosa-20110630.xsd#Note5Investment" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note6NotePayableLineOfCredit" xlink:href="iosa-20110630.xsd#Note6NotePayableLineOfCredit" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note7NotePayable-Insurance" xlink:href="iosa-20110630.xsd#Note7NotePayable-Insurance" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note8-NotesPayable-RelatedParties" xlink:href="iosa-20110630.xsd#Note8-NotesPayable-RelatedParties" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note9IncomeTaxes" xlink:href="iosa-20110630.xsd#Note9IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note10NetLossPerShare" xlink:href="iosa-20110630.xsd#Note10NetLossPerShare" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note11-SupplementCashFlowInformation" xlink:href="iosa-20110630.xsd#Note11-SupplementCashFlowInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note12OperatingLease" xlink:href="iosa-20110630.xsd#Note12OperatingLease" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note13CommonStock" xlink:href="iosa-20110630.xsd#Note13CommonStock" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note14ShareBasedPaymentsForServices" xlink:href="iosa-20110630.xsd#Note14ShareBasedPaymentsForServices" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note15Concentrations" xlink:href="iosa-20110630.xsd#Note15Concentrations" xlink:type="simple" />
    <link:roleRef roleURI="http://IOSA/role/Note16SubsequentEvents" xlink:href="iosa-20110630.xsd#Note16SubsequentEvents" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/DocumentAndEntityInformation" xlink:title="0001 - Document - Document and Entity Information">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_DocumentAndEntityInformationAbstract" xlink:label="loc_IOSADocumentAndEntityInformationAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityRegistrantName" xlink:label="loc_IOSAEntityRegistrantName" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="loc_IOSAEntityCentralIndexKey" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentType" xlink:label="loc_IOSADocumentType" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSADocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_IOSADocumentPeriodEndDate" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSADocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_AmendmentFlag" xlink:label="loc_IOSAAmendmentFlag" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_IOSACurrentFiscalYearEndDate" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSACurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_IOSAEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_IOSAEntityVoluntaryFilers" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_IOSAEntityCurrentReportingStatus" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityFilerCategory" xlink:label="loc_IOSAEntityFilerCategory" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityPublicFloat" xlink:label="loc_IOSAEntityPublicFloat" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_IOSAEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSAEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_IOSADocumentFiscalPeriodFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSADocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_IOSADocumentFiscalYearFocus" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSADocumentAndEntityInformationAbstract" xlink:to="loc_IOSADocumentFiscalYearFocus" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/BalanceSheets" xlink:title="0002 - Statement - Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_IOSAStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_IOSAAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_IOSAAssetsCurrentAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_IOSACashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSACashAndCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_IOSAAccountsReceivableNetCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAccountsReceivableNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_IOSAPrepaidExpenseCurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PrepaidExpense" xlink:label="loc_IOSAPrepaidExpense" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAPrepaidExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_IOSAAssetsCurrent" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_IOSAPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAPropertyPlantAndEquipmentNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepositAssets" xlink:label="loc_IOSADepositAssets" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSADepositAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="loc_IOSAAssets" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_IOSALiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSALiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_IOSALiabilitiesCurrentAbstract" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSALiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_IOSAAccountsPayableCurrent" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAccruedLiabilitiesNoncurrent" xlink:label="loc_IOSAOtherAccruedLiabilitiesNoncurrent" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAOtherAccruedLiabilitiesNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermLineOfCredit" xlink:label="loc_IOSALongTermLineOfCredit" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSALongTermLineOfCredit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NotesPayableRelatedPartiesCurrent" xlink:label="loc_IOSANotesPayableRelatedPartiesCurrent" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSANotesPayableRelatedPartiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherNotesPayable" xlink:label="loc_IOSAOtherNotesPayable" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAOtherNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenue" xlink:label="loc_IOSADeferredRevenue" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSADeferredRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_IOSALiabilitiesCurrent" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSALiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_IOSAStockholdersEquityAbstract" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_IOSACommonStockValue" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSACommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_IOSAAdditionalPaidInCapital" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAdditionalPaidInCapital" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_IOSARetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSARetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax" xlink:label="loc_IOSAAccumulatedOtherComprehensiveIncomeLossBeforeTax" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAAccumulatedOtherComprehensiveIncomeLossBeforeTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_IOSAStockholdersEquity" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSAStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_IOSALiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSALiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/BalanceSheetsParenthetical" xlink:title="0003 - Statement - Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_IOSAStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_IOSACommonStockSharesAuthorized" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSACommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_IOSACommonStockSharesIssued" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSACommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="loc_IOSACommonStockValueOutstanding" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSACommonStockValueOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockNoParValue" xlink:label="loc_IOSACommonStockNoParValue" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfFinancialPositionAbstract" xlink:to="loc_IOSACommonStockNoParValue" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/StatementsOfOperations" xlink:title="0004 - Statement - Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_IOSAIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Revenues" xlink:label="loc_IOSARevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAIncomeStatementAbstract" xlink:to="loc_IOSARevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_IOSACostOfGoodsSold" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAIncomeStatementAbstract" xlink:to="loc_IOSACostOfGoodsSold" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_IOSAGrossProfit" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAIncomeStatementAbstract" xlink:to="loc_IOSAGrossProfit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_IOSAOperatingExpenses" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAIncomeStatementAbstract" xlink:to="loc_IOSAOperatingExpenses" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_IOSAGeneralAndAdministrativeExpense" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingExpenses" xlink:to="loc_IOSAGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:label="loc_IOSAEmployeeBenefitsAndShareBasedCompensation" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingExpenses" xlink:to="loc_IOSAEmployeeBenefitsAndShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProfessionalFees" xlink:label="loc_IOSAProfessionalFees" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingExpenses" xlink:to="loc_IOSAProfessionalFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingCostsAndExpenses" xlink:label="loc_IOSAOperatingCostsAndExpenses" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingExpenses" xlink:to="loc_IOSAOperatingCostsAndExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease" xlink:label="loc_IOSAOtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingExpenses" xlink:to="loc_IOSAOtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherIncomeAndExpensesAbstract" xlink:label="loc_IOSAOtherIncomeAndExpensesAbstract" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingExpenses" xlink:to="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_IOSAOtherNonoperatingIncomeExpense" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSAOtherNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossOnSaleOfInvestments" xlink:label="loc_IOSALossOnSaleOfInvestments" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSALossOnSaleOfInvestments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestAndDebtExpense" xlink:label="loc_IOSAInterestAndDebtExpense" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSAInterestAndDebtExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_IOSANonoperatingIncomeExpense" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSANonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_IOSANetIncomeLoss" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSANetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xlink:label="loc_IOSAAccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSAAccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="loc_IOSAGainLossOnInvestments" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAAccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xlink:to="loc_IOSAGainLossOnInvestments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" xlink:label="loc_IOSAOtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSAOtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTax" xlink:label="loc_IOSAOtherComprehensiveIncomeLossTax" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSAOtherComprehensiveIncomeLossTax" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_IOSAComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSAComprehensiveIncomeNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_IOSAEarningsPerShareAbstract" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOtherIncomeAndExpensesAbstract" xlink:to="loc_IOSAEarningsPerShareAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_IOSAEarningsPerShareDiluted" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAEarningsPerShareAbstract" xlink:to="loc_IOSAEarningsPerShareDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation" xlink:label="loc_IOSAWeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAEarningsPerShareAbstract" xlink:to="loc_IOSAWeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/StatementsOfCashFlows" xlink:title="0005 - Statement - Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_IOSAStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingCashFlowsDirectMethodAbstract" xlink:label="loc_IOSAOperatingCashFlowsDirectMethodAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAStatementOfCashFlowsAbstract" xlink:to="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_IOSANetIncomeLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:to="loc_IOSANetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract" xlink:label="loc_IOSAAdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:to="loc_IOSAAdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_IOSANetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAAdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperationsAbstract" xlink:to="loc_IOSANetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_IOSADepreciationAndAmortization" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:to="loc_IOSADepreciationAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation" xlink:label="loc_IOSAStockGrantedDuringPeriodSharesSharebasedCompensation" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:to="loc_IOSAStockGrantedDuringPeriodSharesSharebasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_IOSAAdjustmentForAmortization" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:to="loc_IOSAAdjustmentForAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossOnSaleOfInvestments" xlink:label="loc_IOSALossOnSaleOfInvestments" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:to="loc_IOSALossOnSaleOfInvestments" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:label="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSAOperatingCashFlowsDirectMethodAbstract" xlink:to="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_IOSAIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSAIncreaseDecreaseInAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_IOSAIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSAIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionsToOtherAssetsAmount" xlink:label="loc_IOSAAdditionsToOtherAssetsAmount" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSAAdditionsToOtherAssetsAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayable" xlink:label="loc_IOSAIncreaseDecreaseInOtherAccountsPayable" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSAIncreaseDecreaseInOtherAccountsPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:label="loc_IOSAIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSAIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenueAdditions" xlink:label="loc_IOSADeferredRevenueAdditions" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSADeferredRevenueAdditions" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations" xlink:label="loc_IOSAAdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSAAdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_IOSANetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSABusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract" xlink:to="loc_IOSANetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:label="loc_IOSAProceedsFromSaleOfOtherInvestments" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_IOSAProceedsFromSaleOfOtherInvestments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_IOSAResearchAndDevelopmentExpense" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_IOSAResearchAndDevelopmentExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAdditions" xlink:label="loc_IOSAPropertyPlantAndEquipmentAdditions" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_IOSAPropertyPlantAndEquipmentAdditions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_IOSANetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_IOSANetCashProvidedByUsedInInvestingActivities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit" xlink:label="loc_IOSAProceedsFromLinesOfCredit" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSAProceedsFromLinesOfCredit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="loc_IOSAIncreaseDecreaseInNotesPayableRelatedParties" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSAIncreaseDecreaseInNotesPayableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InsuranceCommissionsAndFees" xlink:label="loc_IOSAInsuranceCommissionsAndFees" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSAInsuranceCommissionsAndFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_IOSAProceedsFromIssuanceOfCommonStock" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSAProceedsFromIssuanceOfCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_IOSANetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSANetCashProvidedByUsedInFinancingActivities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_IOSACashAndCashEquivalentsPeriodIncreaseDecrease" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSACashAndCashEquivalentsPeriodIncreaseDecrease" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_IOSACashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSACashAndCashEquivalentsAtCarryingValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_IOSACashAndCashEquivalentsAtCarryingValue_2" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSACashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="loc_IOSACashAndCashEquivalentsAtCarryingValue_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies" xlink:title="0006 - Disclosure - NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock" xlink:label="loc_IOSANote1NatureOfOperationsSignificantAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote1NatureOfOperationsSignificantAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note2GoingConcern" xlink:title="0007 - Disclosure - NOTE 2 &#8211; GOING CONCERN">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note2GoingConcernTextBlock" xlink:label="loc_IOSANote2GoingConcernTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote2GoingConcernTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note3-CashAndCashEquivalents" xlink:title="0008 - Disclosure - NOTE 3 - CASH AND CASH EQUIVALENTS">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note3CashAndCashEquivalentsAbstract" xlink:label="loc_IOSANote3CashAndCashEquivalentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsDisclosureTextBlock" xlink:label="loc_IOSACashAndCashEquivalentsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANote3CashAndCashEquivalentsAbstract" xlink:to="loc_IOSACashAndCashEquivalentsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note4PropertyAndEquipment" xlink:title="0009 - Disclosure - NOTE 4 PROPERTY AND EQUIPMENT">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note4PropertyAndEquipmentTextBlock" xlink:label="loc_IOSANote4PropertyAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote4PropertyAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note5Investment" xlink:title="0010 - Disclosure - NOTE 5 &#8211; INVESTMENT">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note5InvestmentTextBlock" xlink:label="loc_IOSANote5InvestmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote5InvestmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note6NotePayableLineOfCredit" xlink:title="0011 - Disclosure - NOTE 6 &#8211; NOTE PAYABLE &#8211; LINE OF CREDIT">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note6NotePayableLineOfCreditTextBlock" xlink:label="loc_IOSANote6NotePayableLineOfCreditTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote6NotePayableLineOfCreditTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note7NotePayable-Insurance" xlink:title="0012 - Disclosure - NOTE 7 &#8211; NOTE PAYABLE - INSURANCE">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note7NotePayableInsuranceTextBlock" xlink:label="loc_IOSANote7NotePayableInsuranceTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote7NotePayableInsuranceTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note8-NotesPayable-RelatedParties" xlink:title="0013 - Disclosure - NOTE 8 - NOTES PAYABLE - RELATED PARTIES">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note8NotesPayableRelatedPartYTextBlock" xlink:label="loc_IOSANote8NotesPayableRelatedPartYTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote8NotesPayableRelatedPartYTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note9IncomeTaxes" xlink:title="0014 - Disclosure - NOTE  9 &#8211; INCOME TAXES">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note9IncomeTaxesTextBlock" xlink:label="loc_IOSANote9IncomeTaxesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote9IncomeTaxesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note10NetLossPerShare" xlink:title="0015 - Disclosure - NOTE 10 &#8211; NET (LOSS) PER SHARE">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note10NetLossPerShareTextBlock" xlink:label="loc_IOSANote10NetLossPerShareTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote10NetLossPerShareTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note11-SupplementCashFlowInformation" xlink:title="0016 - Disclosure - NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:label="loc_IOSACashFlowSupplementalDisclosuresTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSACashFlowSupplementalDisclosuresTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note12OperatingLease" xlink:title="0017 - Disclosure - NOTE 12 &#8211; OPERATING LEASE">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note12OperatingLeaseTextBlock" xlink:label="loc_IOSANote12OperatingLeaseTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote12OperatingLeaseTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note13CommonStock" xlink:title="0018 - Disclosure - NOTE 13 &#8211; COMMON STOCK">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note13CommonStockTextBlock" xlink:label="loc_IOSANote13CommonStockTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote13CommonStockTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note14ShareBasedPaymentsForServices" xlink:title="0019 - Disclosure - NOTE 14 &#8211; SHARE BASED PAYMENTS FOR SERVICES">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note14ShareBasedPaymentsForServicesTextBlock" xlink:label="loc_IOSANote14ShareBasedPaymentsForServicesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote14ShareBasedPaymentsForServicesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note15Concentrations" xlink:title="0020 - Disclosure - NOTE 15 &#8211; CONCENTRATIONS">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note15ConcentrationsTextBlock" xlink:label="loc_IOSANote15ConcentrationsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote15ConcentrationsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://IOSA/role/Note16SubsequentEvents" xlink:title="0021 - Disclosure - NOTE 16 &#8211; SUBSEQUENT EVENTS">
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_NotesToFinancialStatementsAbstract" xlink:label="loc_IOSANotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="iosa-20110630.xsd#IOSA_Note16SubsequentEventsTextBlock" xlink:label="loc_IOSANote16SubsequentEventsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IOSANotesToFinancialStatementsAbstract" xlink:to="loc_IOSANote16SubsequentEventsTextBlock" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6KAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Balance Sheets (Parenthetical) (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock shares authorized</a></td>
        <td class="nump">50,000,000<span></span></td>
        <td class="nump">50,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock issued</a></td>
        <td class="nump">27,416,084<span></span></td>
        <td class="nump">22,266,084<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValueOutstanding', window );">Common stock outstanding</a></td>
        <td class="nump">$ 27,416,084<span></span></td>
        <td class="nump">$ 22,266,084<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockNoParValue', window );">Common stock par value</a></td>
        <td class="nump">$ 0.001<span></span></td>
        <td class="nump">$ 0.001<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockNoParValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Issuance value per share of no-par value common stock; generally not indicative of the fair market value per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 129<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockNoParValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValueOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares exclude common shares repurchased by the entity and held as treasury shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValueOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StatementOfFinancialPositionAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0ERXAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Statements of Operations (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2010</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue</a></td>
        <td class="nump">$ 74,621<span></span></td>
        <td class="nump">$ 234,986<span></span></td>
        <td class="nump">$ 201,875<span></span></td>
        <td class="nump">$ 491,640<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsSold', window );">Cost of Sales</a></td>
        <td class="nump">9,884<span></span></td>
        <td class="nump">14,440<span></span></td>
        <td class="nump">26,914<span></span></td>
        <td class="nump">14,440<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
        <td class="nump">64,737<span></span></td>
        <td class="nump">220,546<span></span></td>
        <td class="nump">174,961<span></span></td>
        <td class="nump">477,200<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">Administrative and general</a></td>
        <td class="nump">85,064<span></span></td>
        <td class="nump">122,264<span></span></td>
        <td class="nump">169,273<span></span></td>
        <td class="nump">287,484<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation', window );">Salaries and employee benefits</a></td>
        <td class="nump">144,210<span></span></td>
        <td class="nump">67,740<span></span></td>
        <td class="nump">286,355<span></span></td>
        <td class="nump">135,791<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfessionalFees', window );">Professional</a></td>
        <td class="nump">79,958<span></span></td>
        <td class="nump">246,085<span></span></td>
        <td class="nump">240,392<span></span></td>
        <td class="nump">476,928<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingCostsAndExpenses', window );">Total Operating Expenses</a></td>
        <td class="nump">309,232<span></span></td>
        <td class="nump">436,089<span></span></td>
        <td class="nump">696,020<span></span></td>
        <td class="nump">900,203<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease', window );">(Loss) Before Other Income (Expense)</a></td>
        <td class="num">(244,495)<span></span></td>
        <td class="num">(215,543)<span></span></td>
        <td class="num">(521,059)<span></span></td>
        <td class="num">(423,003)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncomeAndExpensesAbstract', window );"><strong>Other Income (Expense)</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income (expense)</a></td>
        <td class="num">(237)<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(237)<span></span></td>
        <td class="nump">30<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossOnSaleOfInvestments', window );">Loss on sale sof security</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(16,154)<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(16,154)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Interest expense</a></td>
        <td class="num">(2,238)<span></span></td>
        <td class="num">(2,273)<span></span></td>
        <td class="num">(3,831)<span></span></td>
        <td class="num">(4,464)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total Other Income (Expense)</a></td>
        <td class="num">(2,475)<span></span></td>
        <td class="num">(18,427)<span></span></td>
        <td class="num">(4,068)<span></span></td>
        <td class="num">(20,588)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net (Loss)</a></td>
        <td class="num">(246,970)<span></span></td>
        <td class="num">(233,970)<span></span></td>
        <td class="num">(525,127)<span></span></td>
        <td class="num">(443,591)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax', window );">Arising during the year</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(4,673)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="num">(17,794)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossTax', window );">Total other comprehensive (loss)</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(4,673)<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(17,794)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive (Loss)</a></td>
        <td class="num">$ (246,970)<span></span></td>
        <td class="num">$ (238,643)<span></span></td>
        <td class="num">$ (525,127)<span></span></td>
        <td class="num">$ (461,385)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Basic and Fully Diluted (Loss) per Share:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Basic and fully diluted</a></td>
        <td class="num">$ (0.01)<span></span></td>
        <td class="num">$ (0.01)<span></span></td>
        <td class="num">$ (0.02)<span></span></td>
        <td class="num">$ (0.02)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation', window );">Weighted average common shares outstanding</a></td>
        <td class="nump">26,711,688<span></span></td>
        <td class="nump">18,532,751<span></span></td>
        <td class="nump">26,129,607<span></span></td>
        <td class="nump">18,532,751<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e540-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 30<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A5<br> -Appendix A<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph c(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 8, 9, 10, 11, 12, 13, 14<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6508144<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e557-108580<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsSold">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total costs related to goods produced and sold during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 2<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfGoodsSold</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 11, 12, 36<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 20<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 7<br> -Paragraph 18<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 07-4<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Costs and payments related to employee benefits and equity-based compensation, such as pension expense and contributions, other postretirement benefits expense and payments, stock or unit options expense, and amortization of restricted stock or unit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeBenefitsAndShareBasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GeneralAndAdministrativeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GrossProfit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeStatementAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndDebtExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest and debt related expenses associated with nonoperating financing activities of the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 34<br> -Paragraph 21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestAndDebtExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossOnSaleOfInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The difference between the carrying value and the sale price of an investment.  A loss would be recognized when the sale price of the investment is less than the carrying value of the investment. This element refers to the Loss included in earnings and not to the cash proceeds of the sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossOnSaleOfInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e565-108580<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A7<br> -Appendix A<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 10, 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 87-21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 19<br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28, 29, 30<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 20<br> -Article 9<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 7<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingCostsAndExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Excludes Selling, General and Administrative Expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingCostsAndExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents Other Comprehensive Income or Loss, Before Tax, for the period. The pretax revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income, but excluded from net income. Includes the entity's proportionate share of an investee's equity adjustments for other comprehensive income. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph c(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 18<br> -Paragraph 19<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 22, 24, 121<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6382870&amp;loc=d3e33775-111570<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossBeforeTaxPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tax effect of the change in accumulated other comprehensive income (loss), that is, the tax effect on items included in other comprehensive income (loss) during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e640-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph c(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 24<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 109<br> -Paragraph 36<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6909487&amp;loc=d3e39076-109324<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeLossTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tax effect on gross appreciation or the gross loss in value of the total of unsold securities during the period being reported on.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 25<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e640-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph c(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncomeAndExpensesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherIncomeAndExpensesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 9<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalFees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07.2(a),(b),(c),(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6488393&amp;loc=d3e606610-122999<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 225<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (k)<br> -URI http://asc.fasb.org/extlink&amp;oid=6488370&amp;loc=d3e13550-115849<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProfessionalFees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Revenues</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of common stock subject to repurchase or cancellation determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period. Common stock subject to repurchase are outstanding common shares that are contingently returnable (that is, subject to recall).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e2646-109256<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E4KAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Document and Entity Information<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th">
          <div>Aug. 14, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IOSA_DocumentAndEntityInformationAbstract', window );"><strong>Document And Entity Information</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
        <td class="text">INFORMATION SYSTEMS ASSOCIATES, INC.<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
        <td class="text">0001396536<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
        <td class="text">10-Q<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
        <td class="text">Jun. 30,
         2011<span></span></td>
        <td class="text"><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
        <td class="text">false<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
        <td class="text">--12-31<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Is Entity a Well-known Seasoned Issuer?</a></td>
        <td class="text">No<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Is Entity a Voluntary Filer?</a></td>
        <td class="text">No<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Is Entity's Reporting Status Current?</a></td>
        <td class="text">No<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
        <td class="text">Smaller Reporting Company<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">28,166,084<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
        <td class="text">Q2<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
        <td class="text">2011<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>If the value is true, then the document as an amendment to previously-filed/accepted document.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_AmendmentFlag</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:booleanItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>End date of current fiscal year in the format --MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_CurrentFiscalYearEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gMonthDayItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalPeriodFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:fiscalPeriodItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentFiscalYearFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentPeriodEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The type of document being provided (such as 10-K, 10-Q, N-1A, etc). The document type is limited to the same value as the supporting SEC submission type, minus any "/A" suffix. The acceptable values are as follows: S-1, S-3, S-4, S-11, F-1, F-3, F-4, F-9, F-10, 6-K, 8-K, 10, 10-K, 10-Q, 20-F, 40-F, N-1A, 485BPOS, 497, NCSR, N-CSR, N-CSRS, N-Q, 10-KT, 10-QT, 20-FT, and Other.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentType</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:submissionTypeItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:centralIndexKeyItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate number of shares outstanding of each of registrant's classes of common stock, as of latest practicable date. Where multiple classes exist define each class by adding class of stock items such as Common Class A [Member], Common Class B [Member] onto the Instrument [Domain] of the Entity Listings, Instrument</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCurrentReportingStatus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, or (4) Smaller Reporting Company. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:filerCategoryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityRegistrantName</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityVoluntaryFilers</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityWellKnownSeasonedIssuer</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:yesNoItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IOSA_DocumentAndEntityInformationAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>IOSA_DocumentAndEntityInformationAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>iosa</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/**
 * Rivet Software Inc.
 *
 * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved.
 * Version 2.1.0.1
 *
 */

var moreDialog = null;
var Show = {
    Default:'raw',

    more:function( obj ){
        var bClosed = false;
        if( moreDialog != null )
        {
			try
			{
				bClosed = moreDialog.closed;
			}
			catch(e)
			{
				//Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control
				// that somtimes causes it to throw when checking the closed property on a child window that has been
				//closed.  So if the exception occurs we assume the window is closed and move on from there.
				bClosed = true;
			}

			if( !bClosed ){
				moreDialog.close();
			}
        }

        obj = obj.parentNode.getElementsByTagName( 'pre' )[0];
		var hasHtmlTag = false;
		var objHtml = '';
		var raw = '';

		//Check for raw HTML
		var nodes = obj.getElementsByTagName( '*' );
		if( nodes.length ){
			objHtml = obj.innerHTML;
		}else{
			if( obj.innerText ){
				raw = obj.innerText;
			}else{
				raw = obj.textContent;
			}

			var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g );
			if( matches && matches.length ){
				objHtml = raw;

				//If there is an html node it will be 1st or 2nd,
				//   but we can check a little further.
				var n = Math.min( 5, matches.length );
				for( var i = 0; i < n; i++ ){
					var el = matches[ i ].toString().toLowerCase();
					if( el.indexOf( '<html' ) >= 0 ){
						hasHtmlTag = true;
						break;
					}
				}
			}
		}

        if( objHtml.length ){
			var html = '';

			if( hasHtmlTag ){
				html = objHtml;
			}else{
				html = '<html>'+
					"\n"+'<head>'+
					"\n"+'    <title>Report Preview Details</title>'+
					"\n"+'    <style type="text/css">'+
					"\n"+'    body {'+
					"\n"+'    }'+
					"\n"+'    table {'+
					"\n"+'    }'+
					"\n"+'    </style>'+
					"\n"+'</head>'+
					"\n"+'<body>'+
						objHtml +
					"\n"+'</body>'+
					"\n"+'</html>';
			}

			moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes");
			moreDialog.document.write( html );
			moreDialog.document.close();

			if( !hasHtmlTag ){
				moreDialog.document.body.style.margin = '0.5em';
			}
        }
        else
        {
			//default view logic
			var lines = raw.split( "\n" );
			var longest = 0;

			if( lines.length > 0 ){
				for( var p = 0; p < lines.length; p++ ){
					longest = Math.max( longest, lines[p].length );
				}
			}

			//Decide on the default view
			this.Default = longest < 120 ? 'raw' : 'formatted';

			//Build formatted view
			var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ;
			var formatted = '';

			if( text.length > 0 ){
				if( text.length == 1 ){
					text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ;
					formatted = "<p>"+ text.join( "<br /><br />\n" ) +"</p>";
				}else{
					for( var p = 0; p < text.length; p++ ){
						formatted += "<p>" + text[p] + "</p>\n";
					}
				}
			}else{
				formatted = '<p>' + raw + '</p>';
			}

			html = '<html>'+
				"\n"+'<head>'+
				"\n"+'    <title>Report Preview Details</title>'+
				"\n"+'    <style type="text/css">'+
				"\n"+'    body {'+
				"\n"+'       background-color: #f0f9ee;'+
				"\n"+'       font-family: Arial, san-serif; font-size: 0.8em;'+
				"\n"+'    }'+
				"\n"+'    table {'+
				"\n"+'       font-size: 1em;'+
				"\n"+'    }'+
				"\n"+'    </style>'+
				"\n"+'</head>'+
				"\n"+'<body>'+
				"\n"+'    <table border="0" width="100%">'+
				"\n"+'    <tr>'+
				"\n"+'        <td>'+
				"\n"+'            formatted: <a href="javascript:void(0);" onclick="opener.Show.toggle( window, this );">'+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +'</a>'+
				"\n"+'        </td>'+
				"\n"+'    </tr>'+
				"\n"+'    <tr>'+
				"\n"+'        <td>'+
				"\n"+'            <div id="formatted" style="display: none;">'+formatted+'</div>'+
				"\n"+'        </td>'+
				"\n"+'    </tr>'+
				"\n"+'    <tr>'+
				"\n"+'        <td>'+
				"\n"+'            <pre id="raw" style="display: none; font-size: 1.2em;">'+raw+'</pre>'+
				"\n"+'        </td>'+
				"\n"+'    </tr>'+
				"\n"+'    </table>'+
				"\n"+'</body>'+
				"\n"+'</html>';

			moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes");
			moreDialog.document.write(html);
			moreDialog.document.close();

			this.toggle( moreDialog );
        }

		moreDialog.document.title = 'Report Preview Details';
    },

    toggle:function( win, domLink ){
        var domId = this.Default;

        var doc = win.document;
        var domEl = doc.getElementById( domId );
        domEl.style.display = 'block';

        this.Default = domId == 'raw' ? 'formatted' : 'raw';

        if( domLink ){
            domLink.innerHTML = this.Default == 'raw' ? 'with Text Wrapped' : 'as Filed';
        }

        var domElOpposite = doc.getElementById( this.Default );
        domElOpposite.style.display = 'none';
    },

	LastAR : null,
	showAR : function ( link, id, win ){
		if( Show.LastAR ){
			Show.hideAR();
		}

		var ref = link;
		do {
			ref = ref.nextSibling;
		} while (ref && ref.nodeName != 'TABLE');

		if (!ref || ref.nodeName != 'TABLE') {
			var tmp = win ?
				win.document.getElementById(id) :
				document.getElementById(id);

			if( tmp ){
				ref = tmp.cloneNode(true);
				ref.id = '';
				link.parentNode.appendChild(ref);
			}
		}

		if( ref ){
			ref.style.display = 'block';
			Show.LastAR = ref;
		}
	},

	toggleNext : function( link ){
		var ref = link;

		do{
			ref = ref.nextSibling;
		}while( ref.nodeName != 'DIV' );

		if( ref.style &&
			ref.style.display &&
			ref.style.display == 'none' ){
			ref.style.display = 'block';

			if( link.textContent ){
				link.textContent = link.textContent.replace( '+', '-' );
			}else{
				link.innerText = link.innerText.replace( '+', '-' );
			}
		}else{
			ref.style.display = 'none';

			if( link.textContent ){
				link.textContent = link.textContent.replace( '-', '+' );
			}else{
				link.innerText = link.innerText.replace( '-', '+' );
			}
		}
	},

	hideAR : function(){
		Show.LastAR.style.display = 'none';
	}
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E2H">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IOSA_NotesToFinancialStatementsAbstract', window );"><strong>Notes to Financial Statements</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashFlowSupplementalDisclosuresTextBlock', window );">NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION</a></td>
        <td class="text"><p style="margin: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 11 &#150; SUPPLEMENTAL CASH FLOW INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in; text-align: justify">&#9;Supplemental disclosures of cash
flow information for the six months ended June 30, 2011 and 2010 is summarized as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%">
<tr style="vertical-align: bottom; text-align: center">
    <th>&#160;</th>
    <th>&#160; <b><u>2011</u></b></th>
    <th><b><u>2010</u></b></th></tr>
<tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)">
    <td style="width: 75%">&#160;Cash paid during the periods
for interest and income taxes:</td>
    <td style="width: 12%">&#160;</td>
    <td style="width: 13%">&#160;</td></tr>
<tr style="vertical-align: top; text-align: left; background-color: White">
    <td>&#160;Income taxes</td>
    <td style="text-align: center">$ - </td>
    <td style="text-align: center">$ -</td></tr>
<tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)">
    <td>&#160;Interest</td>
    <td style="text-align: center">$ 1,096</td>
    <td style="text-align: center">$ 1,119</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 12 &#150; OPERATING LEASE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The Company leased its Palm City, Florida facility.
On March 2, 2009 the lease was renewed for $1,200 per month. The Company held an additional option to renew the lease &#147;at
the market price.&#148; This renewed lease went into effect June 1, 2009. Rent expense for the three months ended June 30, 2011
and 2010 was $5,112 and $7,668, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"> In April 2011, the Company entered into a new
three year lease for office space in Stuart. The lease begins in August and provides for minimum monthly lease payments of $1,690,
$1,803 and $1,915 for years one, two and three, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="margin: 0pt"></p><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IOSA_NotesToFinancialStatementsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>IOSA_NotesToFinancialStatementsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>iosa</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowSupplementalDisclosuresTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4332-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 32<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4313-108586<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashFlowSupplementalDisclosuresTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>16
<FILENAME>0001264931-11-000390-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001264931-11-000390-xbrl.zip
M4$L#!!0````(`&.`#S^0;#H.XQ@``-"W```1`!P`:6]S82TR,#$Q,#8S,"YX
M;6Q55`D``WI[24YZ>TE.=7@+``$$)0X```0Y`0``[%WK<^)&MO]^J^[_T.MD
M<Y,JL/5"2'8F6XP?$VYFP#%V<O-I2T:-449(1"WYL7_]/:<E00L$J(7P/'9G
MJF8`=??Y]>GS[I;TXS^>9SYYI!'SPN#-D7JL'!$:C$/7"Q[>'-V-VKW1>;]_
M1/[QTW__%X$_/_ZMW297'O7=4W(1CMO]8!*>D8$SHZ?D'0UHY,1A=$9^<_P$
M?PFO/)]&Y#R<S7T:4[B04CHE^K'BDG:[PK"_T<`-H[N;_F+8:1S/3T].GIZ>
MCH/PT7D*HX_L>!Q6&VX4)M&8+L;R0N;\\_D^\E7EKW]&Q\\30'_AQ'!%4U3U
M1+%.U,ZM:IVJYJEF5Z00.W'"%A249R7[DW;_$:EYI_@O`>8'[/29>6^.A$D]
MZ<=A]'"B*8IZ\G\?WH_&4SISVE[`8B<8TZ.\E^\%'\OZJ;9MG_"K>=.UED@\
MIZ&?X.5[ARU'1H!;VJ\A@:MNO.@@-NZ<I!<+3;W2IF;:U,N;NG2E':/CXX?P
M\00NG.#BM!6UK:MY\XA.-D(V3^!JWM!CH:&IW6WS2UOD'1+6?G"<^:+#Q&'W
MO'%VH00,7(E"G[+2/OQ*2:<@#()D5H[+C:.3^&5.3Z!1&UK1R!LO^NWN5.P`
M&/#G<G3\2@FZ_G#46W3`+UD;LZTK1[E6H"2=,BZO-W1"N!">3OG2H**UL8MB
MZLKQ,W./LLM(\,T1\]!$')&3?*A42\9A$-/GF'CNFZ.K*)SEN!0U#M?I+[K1
M(/;BE\6OB]\]%Z],/+!)'"4M,"X7L//^+T<_@;ZJNFUV=//'D]7.2W(GI?0R
M:G-@>NBNHP#MB6(T,C\MIY./M+RVU@WLH-`)Y[TD[Q:ZY+\7`.0_9BS=S.<>
M&TY2&E9;-;XPWJ:V*?YI.8$%B>Q*TTSZ`@6PR"11D@[")*6M:FA)OE@F91,X
M#).69LWXNLR:\7F9M8S/BL!GY<OGLU*'S\KK\%G]NO@L[Z8/RN?4N"KV%VY<
M\PD<V`-]B0)8\$`-N^DD\%(.W8TNUM@RHPY+(OI3E@B=0IM\L/Q2D02.MF'\
MT=2)*-M((E,GWJ@V#<!WO8&.ZSW">JSS%OL.,"W"@H5P69X'JQC+1A6(7M`@
MG'G!+K*[^;)*MVS@_'J!"V4,A9SZ])(+YPU]\%@<@71A-8-DPG.#*=RV!*P_
MN!K>?.C=]H<#,OIC='OY841ZH]'PO-^[O1RU2']P?OSCR28RZS#.054BQ^\'
M+GW^A;Y4QB&JX\;11'(7X1@6+(AO(0VM3`7T\==T?+%[V;#77",O4\M?>7PQ
M%MHXFDBN!U==;''E.P^5R4P<G]&40F$`<>3S)(KP9X^-'?\/ZD2R<VGG]GW;
M:.L"\#OU_5^"\"D8@=2'`77[C"5@CZN2'82B`&P8;9WL;Z&?!.#<7WCEDM4D
MMS)*B7BG?+BA\S"*O>`AK1G6I%8^V#I1#N8<N/T01M4U:C1S?"SB+H;GY5PG
M>!$A%(8NTX-TQ5/YO8+?JL_U5ZVH`VLC;2:'`B9'##^7D5N,E!/+:G^GYPZ;
M]@(7_[O\*_$>'1_ZL%Y\[D31"S"+%X$+Y%<J!P3-,+^`GIBX=.P!P]F;(T#3
MM4R8O!2IQO#E2?M6?(JNF9\(X"+PW0904Q6C^^DXN'N%T5?MB:\W'H=@;-@-
M'5/H<N_3`8TSDU!7\#J*;ME+7-M([`NGBIS9FF7K]>!<1W3N>.[E\YP&K+8B
MJJ8A:F)Q4'F2E73+U"I3[#%&8[;GFJM:5U-%+HN#2E.L,D7-4A3-JDCQ.@HA
MNXE?KGV(&4%)4$'F:*!A[>M.V3`*<K6-Q+YPJO!#M4W+J`?G`IPS\^*4@_6E
MW%:6Y`M#2M/;,-]GYIT&GO_F*(X2<;>G*`*U)]#5NZ(]+<<N#;HHM+;=5;6=
M-#(3=>V\H'W:7S4-W5@W@,71ZV.H,F_3ZIB6+(1A/*41-(7%=M][SKWG>[%'
MV2`,QM(<V24ZM6A56G%#Z2PGOI/,*JY!&-.<33?4AQC9O78B[+.G5&@=2':7
MP';2:0183;V^H!,*8[HW])$&]0-BT]9$`U48LP;)*JNOJQ(T!8'85^7M+KCC
M)>'UD>O1KN2'5+VC*C*TB^')OL$G"O:FT&=?`)7FK]BJU95$\#X,'FYI-'OO
M!70X.0<9\6IS`)*"PMJ7#%V7?"61-U5#DCRWBJ)!J1V2V5UCQ=B*P]:B6VG.
MFB)#M^<"$[PP</QKD(Q^<.[,O=CQ:R\X2)QBBL%W^?A[P*CDZ;J66LP!JL&X
MH;$#PN%>.E$`:2H#]YC,$NY1P&!ZX_J:`(@-\+_"TNRFU0RZ*OQJ:Z;:U;K=
M?=`)+;C487$MHE.P--XC[0?C<$;?AXR]I9,PHK?.<X,14Q.D:\8#HS@<?YR&
MODLCAGE-_%);0C3=UH3X;'WD>K0K.0K+U!1-AK;@2B&C:XX+JYG/+CI-X*J3
M+<GBRN*LR@7<K5@4\.H=45?3L25IKIW2V5K%,0J>O`[)L@,K6Z>I&[9E[DUS
M[?#&=J^MFH:RF^9YR.+AY%T8NFP$R][(JIJV*KB'%0KU`$@ML6U9C=*776_5
M,$36-P)`:O'E`+R+P*5<1^%DQ>W67'ZU:]BFH&'"\/*4I=;=-,#F-D%86L$U
MI6.8#5&64W/(2<74;!ME?C.(#T:^Y\Z\@._UQQ!6E%7%ZRZ]:6M=(5C=0;(9
MA%(B8G44TWA-@-*V0].T5T<H)7*:U36L^@A1."EC/(6YH@W%$8:BVX6]F2*-
MFACDX@K;[EC-0I`V0X:I6)W&,4@:)+`!$GP8SO%H%B1FZ*0P`LW$IA&Y,&U3
MT03KN)'8OJBD)$57;$W7#HU*5G@,'83'?@544N)D*["`>AU45=+G],@*7(BH
MP^@%3?]O0O+:'4U5.B([Z^,Y_-2DQ+>M071IK^Z_?)93D]6!MJ9V.H;^A4Q-
M2I':AJ8KR@&G-@B#,%?.=*0&`\NV)@;VV^DU@DY2(UX3706AKK0Q*TM42MQT
MI2Y#4/Z&P<CQZ7#2#QXIB_&`1=UP8!<GY*CMDHH&J4F;+M54.T)4OH'4?HCD
M+$X]1'T@',%%\.T7]#YNTHCHEB[4)<H)[05'TFIHNG4X./*^KY"Z'P".I+\R
MQ#2X&IS#^B!#$8_;5#9H!W8]AEA`/PPH>5MD&5KW%5#)292F=*Q:"TCC96C4
M4'+040L,$BG4(2\K,Z;=59HB+V]H=+U9\K*&1>_8:D7RVZ+DU?W7YJ*2>E3W
MC4YJ4)5>>\/L5LQ!@&(S`"6#EF[77CUV4AUA24L0K^&DOJAL-QQ;Z.T/;3^C
M<CAH-0R.98I9_4&A21HC4]7%DJT$M/Q`"^3H_$[;"\]/8EIO!S>_5U=`UQ]<
M`3[E6#Q-L8'D?LBVB]DV9.HAD>V4LD^);+N0-;N:OU/O80J_]QXA6'J@@V1V
M3Z/A)*4!\CH+`WYJ9)3<_TG'\6UX0^=)-)XZC`ZC<WPJF>\[>&1-7C(WS$,S
M5<TV%<$.-H;QM2>_1?@W3KZKJJ88R'Z9D]^N7QLFKUH=7>MVU*]@\EM4^--/
M_H*"%QI[_!IN[,[P/N-_U=3BLKVF;N$$_T9B>^*2=<>682OU@'$VO\.')U#W
M(HG`K*:E\W0I^+_X/$<7_3LX]SWM8:6SG`V@J26FFJ)98MVO#ICU4]5_)FF]
M\"J,FI9&,*>F>'/!1F)[H:H@B[N6=74?IA^LWW?;B'IJ':50>]M-MBFHLAK;
ML6V]::39S27YC45950@,0'JCV?J]BG6S.<L23^G5`W*XZ4@?.M3M5YA-?K.?
M>*MC$XO1L2S3W`:_C'!S<*6/V5B:]DIPT?.MW5S9S*9NX3;./=`<>&*RB]/M
M6-)K4VE>*_<ZYO<"-;0:A7O\-I':!Y)\,4[OU("T=,L,(UX`,O9\L6X7XL,I
M'#:]CD)\")?[]N4.XH]^<`Z0O2"!""4[9M04:W754G6]+,)H`.&K3U]Z&;M=
M2S=?:?;09TRIRQ!KNM?,M>WP)PGJ$99VLHI2O!-W%]'*3\EHUIBHBB;NM>^F
MV@Q.:=$T1:<OCW*#H*;\!SGMC6/OL4&':7>LXLY51>K-XI8^Q*F+C\JHCUJ4
M=KSUF97>5EV3N;IA;5"L`JF],$EKNVUJW1J@UD..S4^6:.3\??&Y%S+DFX8N
M?5"M&/;L`UU<'GR8(=;78(669;AF6-W9Z`%*B3:"LH'BQ0:UO_("0-"XJ=0L
M?&;%3J-30KU9W/)YG=79;>$KP"Y_<-T!#[R;6N'`E@S]IK'+YQFV*7)]'^R7
ML[D?OE#ZE@9TXO%;%'B)\^W^U=\R*3?UCI!"5R;>-&JIHP*J86CBPVP^#6K9
M4P1FMVM\#J`E:W*=KGC6J3;J3>=@[@+0`M_[%W5_#GU\1=D[QPNRD[YTG$3I
M<P4BC\$EL?C_^J>8&D9ZH)-/>Z#\=(PXR`FK!CFQ2-]N0Z'6W)MA_:V9;+?P
MF,9MY/:%UD`@=D,9=:+QE!^E?J1^R%/<)@]*JW:A;K>5X-[H&ME78TF$<3!&
MP1Z_614M8U-W)X/`%S*,C<3VQ"6MB;K6-6L!$X\6\%W<7A)/PPB5M=KC<C9L
M'7>RUS(6SL-MHK0GJ/5GY1P8%']4]#")\3TA:,_J/EA(ZQJJJ12?<+*1R)YX
M*CU02-/,)O`,0LBKY1[.ONF@V[$BGL`KI5$;2"E+&@`BO#Q@5;QV"PU_+>#N
MDQF6FJU4-6(Y-'RW)'\VJ3IPXB3"*O.B_C[R'@)OXHVQ8IKN:*$G#GUO#.[Y
M%I"^]24J'S]]Y\=G<\+B%Y^^.9HYT8,7G!)E'A]]]Q"??>?,YF??@/"?8;.3
M.?_M&U7/_A&[3H#>*5&A)[GU9F`O!_2)W(0S)VBE/[3(",*%R1E9$$E)P"#W
M^&$PO+TD*LE(=I0S@I=PV)S$./3#Z)3<^\[X(^\[Z-W>W5R2X1497E_>\!>O
MC%H<VMO>J#_""]<WEZ/+P6WZ4I;>X(*,[CY\Z-W\@==&_7>#_E7_O#>X);WS
M\^'=X+8_>$>NA^_[Y_W+$9\RTL]AGMPO/AV$$P=E]AE!<6A[`;Z9";X?=[R@
MN`#X(<$/;Q.&M4Y&LF+'"\>3?/EL:,?AG+,B^WH?QG$X6S('HM\'P(&;9=[D
M985CFC:/%SU].HE7U<1>_H](\77(T2Q-+$<O+*8S8"AC(1YO0V00=!^3[[/W
MB/Q`GAQ&/(C#HWD88<D3;(M+(P(A*O&=)T;""?^,[S6A^.4*=,%S'0*C?W!>
MB*ZVB&K;QC&YG5)./QMY@Q)]8^`S9=YR^*0@Z?.T],7(A_#>\RF^"=HA^/(@
M0//!"9P'BO%AKJ;Z&6'9Y,"$$3!6P4?Z0ESL-.:=.)C9HB-AH9^DVTEQ2,;`
M:D@](G:\7'8R3"("*-QD'*>C,AH]>F/*&>0G+A6')PX&\"=>\`A?\9TN2U(M
MWH[3S]H68$SB)S"_G(`X7OHY]'TZ1I@BL+O8@_P(G8*#`.>11_$%-WR(.:P+
M'K@#H1E/`V#RPTN+#$?7_:Q_UTC%XOLAB(,':W@]?6%@Q7W2SZ$O6_[06G*&
M<)!XB@7XE4Y`Q,M0`APR2Q?KWF$>R-8]9F>(<\LZA$F<"U4X`7^2<L(#)/PW
ML>=N$3I>-Y:'M5]MP8"]NMTL-1<<"R@?<<`K<]7#!4@")X&$,XV(74RI^"=0
M`E!>^)ECG*3599`%ANJ=[EU/G4=83TH#$#4Z!R'`Q>&#1RXF#>3)BZ?\>QH"
M0#-0#V_NP[0>TB=$^2]XG<[CM"\NZUW`P7`SPHU*C[\6.]42%``^*K:,$AP)
M?XKH0^)GIQ,RB;D['I%E48"WNGP>3YT`A'.9S1"P@"A10&%&EI/TEI91T*[E
MIQZ?(TS)?TF].5`$DQ*2((P7)@!FEX,1QN-()F$8![B)!,C_2CSDW/W+?ISB
M,);<XA/#5?8I:'+9\G$[O'/U2[L"Z@D:'S[%`&?FPT_X9'W`GJ[3\CQ'BSQ-
MO?&TE:,.YUZ`?`"LHB%$&X*$P;`C.P(*UI2AZ<*)P'0<#TTN9=`XY6/&6O@I
M\0$2-L/OZ<L54W:P:?@4I//,FT&O<'F29:533@#H(QQ<S!R'!_P'#0/.XG/,
M5HG3YSFP`[F5#3A)?#]3''PQ%7FA3D3@&I],`)-*,&C.Z*8(11G)1"A?:59W
MG8`!B9]J\#VB=?B(T._/)."^(U6F-:=IF&>,7`#T)-42E-E>X/C@#U)5PN,0
MR(1%T,^C>?Y0Y12SAT*"KR)+G2X:G11_ZNQV(L=>!3.5JLL*8_*7G(FP>T&0
MP%CIB]#0]5P!6\&BMG]9K`ZN!L=!`QSK`M88[Y)8ZC?&*IC7'1_"7J=_!2O]
MZAZC.@*[)/C&<]/@:I>I';F.P@`^C].U>ZU8_-/S4<[S"@P;83;M1&!Q[N8N
M]W/<1I(GFIJ=5#@G$PSP'E'Y(:PCS@2#O_]-`DITA<NGNC!3"P,$L1%WRPYA
MRRR<I$.A,@A*\S]LIRWA./@[A+C%C<K-Z(&UY/-*/>\8M_Z7L*XS[G>_DLRS
M5B"9QGT+?UQJR5.'@[X-\W3$R7U.25A3'O]D$1(34R.>9WRDA.:KD/H+QI+9
M/,O<I@ZXGE3L4T^-[@")\'V41;CDI/<Z8'=?./'MQ'F*L?#U99-K+;S;ZOC8
M*\J?W8V-:/X$1)=O3&$GCB%:O+`S#P9ZXSCA`56J:F-TX<3U8"X0/T3A#+J&
M3)C[EZ]^J\3*7(X/*\7-&5_?S\K'+.`6F70P4!NMU3F-,`;#6+S(+B%5FSDN
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MNTYEYKFN3XMQ3UIE3*-X=.V?#4G^,5KA?DZYG,S1%JR9Z&2;!T9G_IS*P`I^
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MWZ!`_%E7MPY_8/=BF\7)-V+X88!Y5O)=\<Q\D\IAY%NCI7<U?O%;0BRC92O:
MXA`!\Y[)#!!.&4F/$:SLS$(G+`^T<"-GGF[D^B\-5;VWUZK+[IV]\L.G43*?
M^[RH[_AXN,,/&<8E7U2-N^Q$=N%(]NCN^OK])5:N>^_)>6_T,[EZ/_R=]`=7
MPYL/_)#U877OT]?Y-V_9YF<Z1$$@[E(2<--R#,*2GEP"B2D<2I(4?.(QPI(9
MH.:WVSAXVLJ',=GI?TS>O\W,M^Y;R&]6K.XSU,V4"@')M"Q8FNYL1PK[-&DZ
ME->ARW:F-P]9-HZR:QRI4G,<SM?#]3.R7Y2:K4NWL[H-@_Z&X',=A;,.A7.9
MBT.WE,79F6[<$B:Q\TPS\[`U<LPE0I/?`,J[ZMNZ'H:W&W.O(I"^P(N*071)
M0$S:9)_.A^=&%4E;94PJ,7O,"Y(XV]RKOZK:GW&6\?_M7,M.PD`4_959N&RP
M12FMN&D,,29&C7Q!(:.=."U)G0;Y>^^KM0NM+2C!Q`WAT<R]PQTZYP[GG&.Z
MQ__OJC^%;\=M?"LZPKMK=3M/%O,_#V:'DPZ%O@IW%OP+2!GWJAY2FZLKX[9>
MHSI[`AQAX9T197F/&K1RE:DQHE0_9M4:F05AHU?J0F^$OG\2>'`%[E>,<IF=
M7P?-M`4L"VVEF#0`@%X3Y1`9431,:^B:ECZ=I:XA7,',7[1#WM5*U^*2\V@&
M4<Q'(I(:<AU)[R0T*D+:`4]AI![QXW8[B\.[K-2Z`Y]3'@U&IRYW`G<UZ7*G
M7AA&0UO67Z_Z,:U`=5.H!(IGZ=OTVH1J15N%%HE:JJ"44G4L"4E`N*Y8*U&T
M(=Y%[8=:N"HM'2\VOFJI(3_BSR;5<R5(J=$^XABY*4Q>Y5QM*[\(0%Y;)NY!
M-P>+.8Q]UBC!\\@_XSH'7AQ,:`Q,"Q5Z&J:R60N?%?(]P"(XV'%!_Q!=IR]#
MCU.^-:-`J[T]W3$ZC1_:4?9(IK<K1J?K0\]DAID]?&:#\;7GQ"YA>[M==(:]
M/'U;EM9<X".\?`=02P,$%`````@`8X`//^61(<@&!P``U"T``!4`'`!I;W-A
M+3(P,3$P-C,P7V-A;"YX;6Q55`D``WI[24YZ>TE.=7@+``$$)0X```0Y`0``
MS9KM<Z(X&,"_W\S]#SEWYF9WYJB@;;=UV]NA%+O,6?`$>[N?.A2C9HK$3;"U
M^]??$P1JM[SUE--^4(0\R>]Y29XGI&>?ES,?/6#&"0W.&\J!W$`X\.B(!)/S
MQM"65%LSC`;BH1N,7)\&^+P1T,;G/W_]!<'?V6^2A+H$^Z,.NJ2>9`1C^@F9
M[@QWT!4.,'-#RCZA&]=?B#NT2WS,D$9G<Q^'&!ZL!NZ@]H$\0I)4H=L;'(PH
M&PZ,M-MI&,X[S>;CX^-!0!_<1\KN^8%'JW5GTP7S<-H7H=R]7=XQ7Y&_W[*#
MY1CH+]T0GK1D16G*)TWER%%..LIQIW5:<830#1<\'4%>RO'?2OS,)\%]1WS<
MN1PC<$?`.TM.SAMK>CVV#RB;-%NRK#2_7O=L;XIGKD0"X18/-Q(IT4N6G')Z
M>MJ,GB9-7[44.B=CM)L)3MHS/"4%[==(..GP"*]'/3>,HJIT&)3;0OR2DF:2
MN"4I+:FM'"SYJ)$8/[(@HSX>X#$2WQ`=Z:B&9:M-<;,)CEG,<!"JP4@/0A(^
M"2^Q600)X%$O4X;'YPT1!9)PN'S<EL50[ZK(AD]SF!V<B.!NH.8;Z2Y<7UC0
MGF(<\C*<S,9;'+_O,E!VBD/BN?Z;8#(E-R,3$P@+XW-K;,W%F@)&+S51L=3V
MB#273[L^?7P3T"NAS7A,&F)%,F&=87A=6YM,`C(&3T#@>AY=0.0&DS[UB4=P
M*>]&G6ZN3^N*0K\:A<ABI=,S5V!SCK8DG`7S7GSIWQ?DP?6%$ZL@E<EN3G?8
M9Q0\$SZ)A0D&F(L`JX)6*+@YUY$1/&`>5J7):+XYP['XZ+M/[IV/>R2`(-88
M'I%*0&6RF]-]7!L!Z@6^8'$"+64KEMR<[$02GSP988!]6+A&L+"'%5>-2AUL
MSGEJ0*$ZPXZ[K(:5U7X+ZZYLXK!'.>]C9D\A^U5:5_.$ML"C2/9B#N)B,B5Y
MY@V5SEOZV`)M*TXLP:2'5P5G.5V.S!9HVK`UF='`#JEW7PDE2V`+'(=14%R`
M<C!MGJ*BH4N9C=D#\2IF[FI=;('U*$JY05BQ+BN2V0+-L;VXX_C[`CK7'ZKF
MZ7RI(B(H<+V%'VD`*>+^A01>AK!/Q:.D'P'X'[<D<%O(PH9101)*)-8O86N.
M5N+HA?S6<;.W'2E?"Z#2*A>NX^8H;A_3)#P^]5XP^&*_2-E+?\4(T:9P[/*[
M:&>XX-+$=>?-:$N._9`G=R+/2K(2;Q#?Q;=O5<X!0%LPME9@^.X=]J-A;X6&
M/[5I[I!V557S`?8P5(R00B%9E,`7BORLRUHDJ,Q#E(TP.V\HLIST[C+O102\
MWI?'+9I\,5M%FT3`[8G\F-%9KF5C*]*J].M6AV$;Z!&3R30$X-UZ*=*J,)CV
MQ/*9)L_TR;[9N$?<.^(34386QW]6PQUR6^$4,XAJML"C-303DEZA&A7D=AQ1
M^1Y9CZ[*^N]SQ$%.CLJZ*?7!IEQLDL.G\OC+$=L?OQ7JM>[%`E\7NNVLF55O
MU%J+9+]U3`N3=F%A@MZ_$/]00^%4\C(R!3W\"?19#M$Q6I/<X=J6[+TTRD,1
M3/IRC@..\U)A0?M=KM`)557Z?.K_>2:7VO_%0IRGYMXMO)`;:`*[>D\3(^<X
MIJ#]KA/_6U4I$]IQP)6J\RKSETOL6_1%V.)8FN$I@)('O.(6K^@<=UGDN"*I
M/=1H&##L^N0''GV!_`\.NG))(("MP,90G:U*!$8X/+J$G\&DCQFAH[=;8:.1
M=KW(5HN'5Y%?C\'WH=PJ/KU,"YBCP@)&"*)8<NLUUF;GE:D&Q^+-&N&>3SET
M!#],R]&1>/5FJLYPH".KBZR^/E`=PS+M/Y!M7)E&U]!4TT&JIEE#TS',*]2W
M>H9FZ'9-BF8?=J9*?,Q4HH5^?W?24I1/Z,H2C)IE:OK`K`FQ]/`SI3W)I!5%
MNZ;:7Y!J7JXN]+^'QHW:TTVG+K,6GXJFP*>9P(>H/Q"1X7R+D`5M_QI@:V+-
M.C--"!4YD_`H#0##O-%MIT:ZT@/4%%7)1#U.4:.???6;>M'3TYL]PXQFHC;0
M+XVZ="@Y:$TU:&5J\#%;`PEL;P\'*DR]FK"K';^F].U,^I/XPEX#'^@]U=$O
MX<[`J6]IRSRF36D/,VG1Z5ID:]:UCASU:VV$^:>W*>91=A:1GV-"=]#[GF7;
M'Q`L&<C^H@[JBH?*I[DI?4X.%#/5'O;[/5TL'*LUN=NS_@&;=ZW!=901Z](A
M[\PW9<Y.><ISSHN3-N2]GJ[:M1D[\T0XI<Q.=3`'$TH(WFO+1+9C:7_5A5CQ
M:#B%SDYW,!43Z"AZT05852P.WT1TV`A"`MGZX,;0ZIN(>>?("7HK.P\J1VOV
MAH78=.)RKB[._//EE#0[#2K/>=`>7MA04XB9I]\\UT!Q^2\^Q/_(PIU_`5!+
M`P04````"`!C@`\_<G\`;-@%``#/(0``%0`<`&EO<V$M,C`Q,3`V,S!?9&5F
M+GAM;%54"0`#>GM)3GI[24YU>`L``00E#@``!#D!``"]FFUSFS@0Q]_?S'T'
MG3MST\X<`>PXC=WD;@C!*7,$?`CGVE<=`G+,!$LIX,3Y]K?"1G$NLHUK4[_P
M`^B_^DG:U8I-SOZ:3U/T2+(\8?2\I1]I+41HQ.*$WIVW1E@QL&G;+907(8W#
ME%%RWJ*L]=>?O_Z"X'7VFZ*@04+2N(\N6:38=,P^(3><DCZZ(I1D8<&R3^@F
M3&?\"ALD*<F0R:8/*2D(W%ATW$>=(RU&BE+#[`VA,<M&OBW,3HKBH:^J3T]/
M1Y0]AD\LN\^/(E;/'&:S+"+"5L+R\-O\-DMU[?NW[&@^!OK+L(`[;4W75>U4
MU;N!?MK73_KM7LT>BK"8Y:(';:XM7POY69K0^SY_NPUS@F`Y:-Z?Y\EY:V5<
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MYI-!RIYV`GHCVH_'9071%1>VI(RLCA8G=S09PTJ`XT81FX'GTKLA2Y,H(5MY
M]S*Z_WC:5PSLF@P\*]L:GFL%^W-T%+Y8$/?\P_H^2Q[#E"]B':1MVOWICH<9
M@Y4IGOG&!!T\<`>K@[91N#]7UZ:/)"_JTDB:[\]PPM^&X7-XFQ(GH>#$9D;B
MI!;0-NW^=!]7>H"C13[+E@ET*]MFY?YDIPI_SZL>?)+"QA7#QE[4W#5J&=B?
MLV?#F79*@G!>#TO6_@#[KN:2PF%Y/B09GD#VJ[6OKA,=@$=7\.P!Y#R8JCRS
MPTEG%QL'H&TO$PN]<\CB;+J=;HWF`#0=>(J9,HH+%MW70I$)#L!Q7#K%!0P.
MPN:Y/#0,6(9)]IA$-3-W/1,'8.V6*9<6-<]EFS0'H#G!L]N<?)^!<>NQ;IY>
MK]I$%&91!25KO-KMFN>;ZC&+/]AT2YH)F,BBV2U1X@36+"^#;=G1ZJB%E806
M*C15EVU4J8'FN45G2LRF8;(C]%OU3R`N>U*F9'I+LAUQ7TN;9PW3=#?"4M`\
M%V6%L2M:I?FI/DG&X2PM?M@I*_EK9KB<T(1O8'!"O'_%3>8%H3&)*W)N\`<K
M$G"9:S5-TY&"*L7JUY#&:"%'K_2'II47'01>&YC$,RY\7S9'5?M&<>1E!\'6
MV<B&WK^2?S@\ZY9BA.`\_A_GBPZQ,5I5-DGXMCHA`+L;`;D0+96'!MRO'"$&
M<,(C)\FCE,%S$X$?KA=8B(>6:P0CWT+>`'E#RS<"VW/Q'PC;5ZX]L$W##9!A
MFM[(#6SW"@T]QS9M"S<S3GDI0XSAHW0,;?3[N].VKG]"5QY'-#W7M'RW&<*M
ME0T!>RJ%Y0%I&O@S,MS+Q1?KGY%]8SB6&S0TJ9LK'H*W)^4]1D.?NT7PM23F
ML,-K8&T&558.J0!U30K8%:MONS<6#IJ#VUH:$:2ZE/1$D)8_A\97X\*QQ$7'
M=LL@-'WKTFYH"%LJ*&(`;>D`/LH'H,#,XY%O0-0U0UVOK"+@.U+XT^47O,+M
M6XX16)=PQ0\:V].DU1<!>RR%1;T5KS:]:PL%QI>F`-?79`1E5YX\M!>'L`+T
MWO$P_H!@LT#XL^$WY`RU2S0"?DWFXT&*1\.A8_$M8[$7#QSO7YCQ@>=?EWFP
MH2&LJ^,(9'FBTU\RW3)30[9S+`,W-=72(H^`E"<X"+\*$ASWVG,1#CSS[X8(
M:Q9[!+,\R4$45LREYZ(+F%.^+7SEKH$1^`/"EG]CFXW%X+K"4$7>EF<_O;LR
MV[`!N\'R`-<0YOIZD0"5)S_])?OAT06&<P0/.NOFY=AS5OY57/SO`%SY#U!+
M`P04````"`!C@`\_UCIYV/$8``#Y.0$`%0`<`&EO<V$M,C`Q,3`V,S!?;&%B
M+GAM;%54"0`#>GM)3GI[24YU>`L``00E#@``!#D!``#=G?MOV\:6QW]?8/^'
M67>Q38`XENTD3=+V%K(LI[I5)%62TQLL%@$MC6S>TJ0ZI!S[_O5W'B3%Q[PH
M6\.3+=#$D<\9?0_GPWD_?OKE_C9`=YC$?A3^?'#\LG.`<+B(EGYX_?/!Y>RP
M.^L-!@<H3KQPZ051B'\^"*.#7_[VG_^!Z'\__=?A(;KP<;!\C\ZCQ>$@7$4_
MHI%WB]^C#SC$Q$LB\B/ZY`4;]DETX0>8H%YTNPYP@NDOQ!>_1Z<O.TMT>&B1
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M<'"`F"7E3QG7NU):J=.1:[$33/QHV0]W4UWU;DD^?7=(\H@`BO[.0YA'B1?L
M)+[HZ5SV"._VQ+=^[I\TK4;P;D^ZX%F6';`/A_2GDG!\G]#Z!R\SZ2PM30''
MOXJ7NVG:>>K1HI1NP`K+B)2?"*N,#EF]TWESVN'Q#L:S[A=:P6QN<9AT0_J"
M)G[RP&H;<LL+V^Y5G!!OD60)\2A^/FC@=U15RE+HDDRN1Q:&F%.+HT5$*X1U
M<AB(IRO<5R2Z;20G?4A1`Z<OP57^?>+I4DF*P$IF!,>\-=`H<XO1-7W:J=+;
M@'JR]A8.#R]G!W_+7!'U1<(9%;Q_.MI^V2Y8I0'Q8&*\>'D=W1TML7_$6SCT
M!X[<8><XK6:_HQ]]$2JF^-IGRL.$-6TJ4:O-7"!E$LD(4MFT#HQ!6)6/%(FM
M+6]IMH=%C[)*O&!`"\;[W_"#,KB:G5LP%#++9%2,`*$A5Z9@(S5&W!I1\S;H
MR,JQ.4U6$E;YUZY8D(G*$"C^#D3.2P0I*PMFTV8NYUT&UE_6Q%*Q<YWO4IE5
M`$I&H$B0*5,B(8QI$V+)!S':H*-+A2R9F(O`NY;$5?F]*QJDLC(*2K\$D?LR
M1=5<SVT0,VHCKWL;0IA&/UYXP6?L$75AH#9U18!);`:#R@X$%P9Q5412<R3L
M$7-HM7`0C94_<!#\%D9?PQGVXBC$RT$<;S"1A&NP=]N<-,@N-RL5QB`@LE%8
M)6D09QU3#S'/PS^9*\I\D7#^I3VH/D7!)DP\\L"G'&)EV#4[MQ`I9);AJ1@!
M@D:N3`=+[H&X2XN$I(7A%*\CDOCAM9BG47>_%.:.^[!:T96NK-06$#U:@4J(
MOH]1[I%.KJ$TI19IXC3W:#UZ'1'U"$C%RBT[4HEE9$HF@$B1Z5*,?*13S*EM
M>T!,-E>!O[@((J\Z&*^P<0N#1%X9A8(!(!#JJA08"$/$+5NL8Z+;VRB<)='B
MS]F-1Q_'>)/PI12T[%(7BUHGQ_6-10"56D?C`0@D"YFJH57NB;CK"R2<4<&[
MS3$XT;$3PSX7]#-9<T9CZWHL3BFW.AY7,P1!DDF=<EPN[7^GPW/<I7UJV&B`
M'3,%RW:(J4F5\Y*;`:2EJLW$"A^K>7)25EY\Q>5OXL-KSUL+7'"0Q-DG56[2
MC[^PAC=F`L>K"S_TPH5/WX`H]C6+$)JYNB!KEV`8:DW\6F=O![%5&'-7%*U0
M[HPR;_2_F?__P8"S&\<XB0T85HU<`B<76$2K;`$&(JFLVDS$;-:?SR"AD(X/
M6!%1LW4/AD)NG8^*(3!,Y.I4DQ+"!P8U/2^^Z89+]E?_KXU_YP548=Q->AXA
M#[2-S]=R*V*W]'5)5:-PBI19.8*AKHG:&H74"=$.'%JP'_#6'0:0W<4BVE`U
M4[S`5-E5@$<X2=\<U3NH=7%:J%F(+Y5M&GLPL%F(K-6+J0LBN0\,NB8$KSU_
MV;]?XS#&>JP4MBYYTLHM@B0U!$.03ET5G=06T:<3;X+DB8>9GHH<JT#;9,4,
M"5`Z#%A@806ELBJV_FQ:B"VVL8UM:Z=`)(6-/^;'IH""[QY"$)O5$Q*M,4D>
M)E0OWQA!FUEK-JY`JT[E:Z!S<5N2F,67RQ6U/:!2QBBR7N8(%]Y:SNW1LQ`G
MSV%@=H[7;&1*D*\(O&+C$B2IO"(Y)0,PJ,A4U4:MA0V0XD8+0!LYK\[R%O+:
MLJY153+C>7>(((WT#7WOR@_\Q,<Q+<CX].Q-%"PQB5DAE3P8!O_LW5T2TS2H
M(E.VOF!*F(:"JT@.!]VSP7`P'_1GJ#LZ1[/YN/?;K^/A>7\Z^Q[U?[\<S#^#
M0]5N9%KGT!*.%F/4:FN(R#4;K2XXPF`J&UR:>`]L8,EN;+!JW,:HH%RP;#RP
M;`F&(:T\Y1C@6EC#@&><W&!"I9$-7A;('M%<U')DX><2*>LPBG09G<"`9JM4
MPAQSR4>)>,\M8HFA`%HQ-HS"ZSDFMT,_Q.-5C^"EKZP4I:9.JT.-V%)%*+$#
M0Y5&7!6D493@K.!"AQ2>$+,5(0ON`X,?)C$KB:<XX$<!>:10ORN>@H6?2[*L
MPRAB9G0"PYRM4@.`1+C23TCRI$O]'UF3%L/3E>5E.^<UI4QFK68L&H'A1Z5,
MRPL%Q@_C#6$'U<&`Y1RO,,5].<5W.%0N**E9N1VLE$HL#U>63,!`(M=5'[(4
M5K0PX68PR*CW2ZT[L&V/"-B-!,`:ZE3JT\^M@1L$:#SJ"66<L]G(YC<PEMEX
M]++H\#T2+N@9+9W\A0]E8JVP:4J[`K)FYG2QHT)D:5UCQ08,-@IAM5%(L0<M
M9G:'__VRTSEF;6!TQUQ>H->=%YT._Q_%8GN:MTEN(N+_BU9S)S^\>'7\YD7G
M[2L^#'!R\N+DC?BGS\YL6"(Q.K#=SX:\!/U]0WMZIYT7_!1D;G".%_CV"A-T
M>LP_I;^C7[3&B\2_PP&0QGAWN>0;%+Q@XOG+0=CSUCXMOU7C>"IKIZ.B>LFE
M85&Y*1B6]?IJ@U2Y->)+FOP0+80##):F./'\$"_['@GI6Q%W%XO-[8;W/]-"
M6O$8;!Q=$F8?2!$VLQ<8[JRE2L9),T.T%)8PV"L(XSU?=H`^P3<XC&EA.P@7
MT2T>1G%\AE<1P7/O7CU1T3`9Q_-!.P59F2EJE`889G<4KB-8#/`OB@FA9P%-
M!$ACLMY"MFY*M]TWL>N3P.KB*O7)N[C?0G?$M%YDQV4FL%;X[+*R!Q9YEFKE
M*\QL%O50+OL7@]Y@#H3+VMDBW;S[9>[VU3U:ZCRKI"OZT55S,%6K6:.N=UWO
M00-EC)^X:,U79MTJ6V7)6JZ$*5RF2OJT/(E1%G`0\=$F]>E45AYMCO(ISJ6R
M,(<(E4*C%JQH/T=0/0E=HVCB$<LAXZ)M2T35Y2I8VAI"I*BF3LM//H`,@Q[1
MZ<U/GC',8RFM71)DD%QD2&$*AB*]OMK9K-P:;8\)@G8@4+H$0+47:/MKMP.Q
M95'EX5;Q.S!`5`15"9A"6CS1B^)DO/H01<MX1CN:RH*R8N6VLI%*+%<S)1,P
M),AUU:N6F)\6-O,"*(LC/I`HCB<D6BFG:DH6+G&02"NB4/@U&`SJFJH(<`LD
M3&`0,%ZS&XEI`SD]54%5'TCLG"[.5,DL+<ZL&H$A0Z6LRD=NA_J@CJ\0%U<'
MW7#97=[Z(;]CCZUJT!]R8O1R6I[8A5`J8_0N8.BRTUE?75"TY2M8KD5",)CK
MWZZ#Z`'C,RJ*%I=\H)P-+)UY,5ZRR4`:&[_\4_%4&OB[Y+!Q6$4BK9W!L-E4
M<6T-H!=XQ$\W:.$T,725I@:#5%:?XSCF*W4NL+(*K9LY/JM%*K)R/DO)!@Q%
M"F&2<UAR,QAHY!4Z:_PS^&V;677[5II;*MG29E?5&-:<JTFF?-(?:HO,:DF,
M.$V?_H)@6MR>8_&WZOD\)D7G&[4>%WIM2]=NR8$I'Q\?0Y7^9\SU.1+.B*>/
MTC'-9^F;`&1I`=<FI!5>:L/@N,G).<_&`&K(*CU@46F26>L"0T=M%(515BD(
MF?I>L,FIA3VNA@`D&UX5'K!0,\F4H^:GJ&%0J+'B=QRRH>+Q:A#>X3AALTBJ
M9J/2VNW1#UK)Y=,?I*9@<-+KJYVRQ09UV:0QM4=QM$(Q7FR(#V7__2!,,'U`
M["S+<WR5Z$LKE;';26.=X/*<L<P2#$9:>?498V&<G4D#`YZFM1V0BJY1'0>C
M>C-V8)M6;VD'%G![:H23;3]%%779QBE$,GDE<(H&8$H=F:K:*2`X0:*+!X,$
MR\T^5/9X1;NRIEN+=DT-X.8N5<@[[/&J)@6&V,?IES?K>^5=7H!8_^#YH6A@
MFAOV"ENG$Z<ZN:7I4IDA&,9TZJH$788$>P$_&^":NAV)/8*\B2]:]CZ.W\.`
M2?6^;$/X-0K8`NAM_+,\AB[Q8_JK<_K/\%H,#ZJWRN[EFR",&S_!H[(93W[$
MUX!YB?876VUU@C!&2VZ-Z/>B!^P1V"\=B[CY"Y1[07@9*B'83I2XAM0\VV<E
M5MYE@KY-7!)6UC12/`VMA^,=)2;IE7TE*G,P9:)9HV2/"="F:78^""V=^2H=
M0S]+;>YT195!=&D!E<(6#$T&@564SKS87_"U41>;('A`YWZP82==I-.W:UJ.
M\62`M%:KT:5R+9]%;MTF717).KA24[!LE?6IT5IQM);"&@9(?V#_^H:JZ=YA
MXEWCT88=O#9>B9W'Q:W(FZM_XD4RCZ9X31_EC1?C,>FQXVZ#0+=X]`G3=PGK
MDS^6(MY/ECB8%^*I(ZJ^0EGZR!-?P-J4?'>I.$`!W/;D?+?B>,4N?[X(HJ^F
MA31Z%[=G$IG%ET\G4MN#(=1"9/W4U&S+:;1"_`YO[@5N`^IV/686V+E/Z%OV
M$2<WT=*T?LO2N9U%LS8!R5?0ZCS!0-E(KO16>4$D>WR%!;9==E`JH).CN\M_
M;M)Q8E;R,P+\H#B,$+'KS6DX$Q+=^4N\/'NXC#$[U3,*:4`;&E,:7!2:BM$]
M?9?;8UKW^+C*A[SNX8O`O%S[C*Z^!2S_+I1$B&3?AD(V/2PF/>CG]%\PWDA%
MY'D1LBU!#*_;+@DY7GFP8Z"5Y0D-4P'S%NPLO8KX@E4WZS094>/DBVB0EZ<"
M9'SD'*_I2^CSEY=MY[R-2.+_2]=1U7HXOL+9)+URH;/*'`R$9HV2RYYS#SYT
MXA5\8"#&.[0?B!>RLY\+4W&BT\O_O++<8;M;4L[/J=TQV-I)M@W3`8/Q(\1K
M3\=:103%F-SY"W@M]HN(6!2>&OMV6LX*V?+6;\48#&\FA;56:,&$C5G0(I1?
M=T"?7+P)$L/HV![SY0DV-)PXS94[3*ZB&.OFQ4U"M7L;:.;XN0^,5_YL$_LA
MCMEH[94?<H9$1^B:2J0_Q;3=)SI#74*+P&L^,A;W;MB/@Y"BM^%FJ4,WCC'?
M&UPXH)GUP:Y#MK;%T*EH1XK+@JK-AUU\V]K0`:9X;3'X6G.`)QJSBVD\G@YO
M\X*[0+FZY9D^A?3*<1HI]N\T=Y+:N3H^4=,ZF,KQFD8_:)55`\W*2^5);@D5
MQHEH[V2W;J9;=.@K*2XWYR^6]0.R2ZQ=8)L$K$?8)B7X4#>(HG[BC6@K8U"'
MDV07E\7SJ!""J'J4G0:=2QO7S>G$R^Z<D]F#:318B)1OHQ'U.@RLZF^.B"4M
MZO6WB]LZMULTZ@+2%X4R3_A%GT:ULD9/+R__EIADH\>+!=G@8C/[40])D2(\
M>K6A-T=:FMRWR;DN%`G\S#"OY\6-M+R$!M?=JEPRGU<]RED6E;G;Z2N]Z/+<
ME=P6&H8&G?7)*V%.NTR`3JY_TO40+M9<?,.K;O:^V@90>_CIHY*=L<!7NSUC
MKL@/GQ<6NX%;[::(5\P1/,':&FU"`-;66`1JL;9&DPH8]G>6;EK*F:<`#FX:
MZP+C97Q!98JYK_1L0M/Y"S:.CD]QM@RD<JZSP0L,G-92)6<_<T>!(M3IRBF.
M,7VR-_Q$L#L<1&NF37^DEL''[?U,%O++ES9I',!`9Z.R?EQ;1A:;_HJC5?+5
M(Q@MM_XPB*/O!6UT)`\3JIX=1,<N&.;R3/TR&T?'19]E()6BS^`%AD)KJ;6B
M+]V3)A;/B$3$?0E9"C!0M&]X/+KE`K5)^;BF)!A4&TLV](T&M&\$N/F8[7,:
M413HC]LPP^6%'WJT[U@,^=R/%T$4;XS')SP^6:='=SS10RB=[_'(-,&\$$\4
MB*F'E:<%[A4IMMN';'W2>-4C>*F\5U!CWU9_2BI;U8TJ&8/!T*10WVFB*?(V
MQ(*[P."J/I4RBA*<3:%,,3\T<N*11A-JNB3:G4$S!Z>?,E/[@V%T!]&UHTDB
M0J*O["@3`6Y($\BFA=&A.%[A)@J6&,AY<8.0EO7LN`BV?\+G%U2Q)9>:N\*T
M'FX1-4HO$ZDT!P2@2:.LM;HN%95^E@9:954RP(IX$,<;)I+6`MO#3"RJ#H5?
M6Q6S-@Q5!2UU`L.@K5)]A>VGGJS2YGNR8""HZ!U*&L+-NI?2!`#T\S6!6?3S
M)=Y@,&TL6=G/SY)`5P^`>S%,*JT*V%]L].W."]B,0Z-K])HEX;H#WS2X:F?=
MUA\,P3N(EC+,=[JPD7Y.,QM<Y3\4TFQIDZ(\P"Y];PEYH._8)R_8-,C.BJ/C
M#8QKL3$YH:U_W<*F9M*E@RJR'$1>@L[PM1^R4Q+Y8#J7\_\S8T];R-A^N'Q\
MMI[NDJU]MEQRA2;&#+6I:_PH]G@-TGESVN'UQV`\ZW[AW=AYE-9N7I`?Q*9:
M,6/MY:*6:!@"`\[2I?6ZH)G.6O'/'-DQ2+DKVOKN$:7CD9=L"%L`D2\TF_G7
MH;_R%VQ^4*PE9H<Y1(&_H"VH.;Y/SH)Z!^\I$G0*X*,#+[&Y<VIPL'UL"#6B
MQ_,^.D:':-2=7T[[:'R!QI/^M#L?C$>S%V@V^#`:7`QZW=$<=7N]\>5H/AA]
M0)/Q<-`;]&=[1/[D0\3OYZ:,D-#(L\K:*:QZR242Y:9P,-/JDS)T@O[GN[<G
MQ\<_H@]CADAO/.KUIZ,]$G*J:",8*EBCFU-F+(,HP6/P@4.1G5!9)8M.:9'$
M&V_=AMVKM@<(MO.YJD)K!__VAP8T89G[&Q+GUB'=5;&T\..T=F>_HN[H7/S0
M__UR\*D[[(_F>RP!7V7+Q(HKQ(QUI<G+:?EG%T*I^-.[M`Y6,YU2G%ZAR92U
MPN:?.5",I<G'_:+T>KN&U0B0W-8I-CJY)5ADAG`0T:B3@O$Z;V0-1I_ZL_F>
MH7C#_D@GXX=^B+,5)$9"+!R=XF(=2(D=HQ<<D&RE2JEZDU/%_SGI?NZ>#?OY
MA\/!B/<+>]/^^6"?N/U0""*?F#>R9O)R"II=""7*]"YP$+/2*>7K!SE?A[00
MFUU.N[2?N$>HWBI6%'TV@F7CZ10N^U!*@)G=X$!FK54*VELVCD5_F!48F_:'
MW7G_G'Y"FU-[Y.R=V#`\]^XMAE\5QDYIT@HN`22UA,.,3IX4$_2NT(SJC3_V
MT;S[C[T.9AYW1CAA>\FSZ];,`_0:#[<C\$;IY2%VI3D<8(P:Y8/DG6TUUI^C
M9\/Q;/8<T5X:FOW:G3ZZ"GO:W2FSS7H=\&DI+]B.92@+IN;N;>PVL0U*MJO$
MY-LZG3L*EJ/*)G1FEY/)L,]ZB&)$ZF(X_H.6=Q?CZ4<^N[//XNXD/]QBR!;3
MF$L[M8/;PLXDO%S6J:Q;A\E:HAR?[5Q..A<X^H"&_>YLG^WTX]/"BE<S,`IK
MM[1H)9=1D9H"XD2G3P[):0X);4)]'(_0;#[N_;9/0E[QROJ,W4]!>PA\S<5%
M1&;IM1-F9JS]W5+4,*PR5Y;.@$AKIEC.WJN</=[V0F>T;&)=O,^LNILA6L>A
M67_Z:=#;;ZO^-9\@#Y-T(8:90+6#6^1,PLN,J:P!0660**?H=:$$&_4H.>FR
MEWTB\V:VN8KQ7QMVIL@=/W+,"(W.Q2TV9O%E<-3V@-`QBI3#LQTTGUV>S?J_
M7[*&=O\3*W]:6B0LSG'N;0C!BM.IBP:.5W/KNCQR7;5C3[G5"Y3:M?J0U4\7
MW&,U/,^VKE/:'E2K`;9N!>CQ:L35+D[:FK;-+V_@B_W0,5N4D#S('GS="M"#
MUXBKWW^^-?T>"6/431+B7VT2OD,\B=#$:S$_"FATPZ5=[IA\`.65M53-*\,W
M<@CSEC)I>\EY%/,+DM+CX*3U@-(84+:8-=9N@,A/J^4N(D\L+AK98ZZ,HC"_
MOE=,`6D.'U0:`\H5L\;Z4MFM!Q(NZ%GJ]+RMEX6=T<GN#R7XANKP[XI'*7OW
MTE=&[P(HBVR5RB]0*3GF^<5\G[]`U+VE'-OK-6)P\JZ1W/H1G\()/<O<G[,=
MP/E%)%.KJ\6<9J+CJ[4@9W2C`"RS/KMN*TV,UXCB-6^U9[7W>X0@Y[-6L&6^
MIGF8O=@3\PU#K>>FDWMUOK5\UT?Q*!CXNYY=PS.TNW-GCY`\R7TU<++7*%%Y
M64WJ\0+E/I(<*7XTI#_1C[./Z!]7-.?I)_\&4$L#!!0````(`&.`#S_'A&;1
M'A(``![U```5`!P`:6]S82TR,#$Q,#8S,%]P<F4N>&UL550)``-Z>TE.>GM)
M3G5X"P`!!"4.```$.0$``.U=;7/B.!+^?E7W'WS9JJO=JB.\Y&62[,YM$0)9
M:AE@,9G=^90R1H!WC,7XA4GVUU_+QL:`9;?!C,3F\B$AH!;=_71+W9):_NGG
ME[FI+(GM&-1Z?U8]KYPIQ-+IV+"F[\^>U%)=;;3;9XKC:M98,ZE%WI]9].SG
M__[S'PK\_/2O4DEI&<0<WRD/5"^UK0G]4>EJ<W*G/!*+V)I+[1^5CYKIL7=H
MRS")K33H?&$2E\`'P1??*1?GE;%2*B&Z_4BL,;6?!NVHVYGK+N[*Y:]?OYY;
M=*E]I?9GYURGN.Y4ZMDZB?HRJ*,]OXQLLUKY\FR?OTR`^P?-A4]JE6JU7+DI
M5Z^&U9N[ZO5=[1;Y#:[F>D[T#967RNHG(/_)-*S/=^S72'.(`G!8SMV+8[P_
MB\GU]>*<VM-RK5*IEO_XT%'U&9EK)<-BL.CD+*1BO23156]O;\O^IV'3G99,
MYO`[+LHA.U'/\*F1TC[&B6/<.3Y[':IKKF]5F5^C<%NP_TIALQ)[JU2ME2ZJ
MYR_.^"Q4OJ]!FYID0"8*^PO6$7UKNZ?6R^S-,@#CS8GEUJUQTW(-]Y6A9,]]
M)H%QOY>932;OSY@5E!C@E>N+"ONJ[S"T[NL"O,,QF'&?*>6<W-UK)M.@.B/$
M=;+826Q<X/?W-1N$G1'7T#4S%S.)E(=QQAR(,.4[O4EOP<844'JFBM*IBN.H
MH3FSEDF_YF)HA^@P?KK4)=52%\89F\2E58VI94P`"3!<7:<>6*XU[5/3T`V2
MR>]!G1XN3^V10K\-"I9E9[HGE^!P/BY*#"SP>_:G^<4SEIK)0,2PE$5[.'>7
M?9L",NXK&YC@"Q;,P#"LI1(>SM=5VUH2Q\5RD]#\<!ZNV:^^]JJ-3-(Q+##B
MADW&!HJA+-K#N7L7^P:(%QS/7DV@F;RE4Q[.V4V)_7;";Q@0$P:N,0SL+G+4
M0'5P.)^W;0A4YV2HO>#82FI?P+A;Z1*W0QVG3VQU!K,?:ESE$17`3[6D>@L@
M9\X4SC,Y(IT\?13`;6TUL5C3#@D"SFSN.#0%<',!J<F<6JI+]<\H5I(("N#C
MTC>*>Q`.W.;5#QI:U%:)O31TY,R-ZZ(`7J_\*==RD7%9&DT!W%RKWL@A7SSH
MO+G$SM-\JC2.%C9QH*TO`LP1GS=(R(L+B2H9AQTQ#O?,2>!M1@L98U4I*2%%
M_"7DYDI`KL3I5]R&_)I4WV#19`D:M;,4Q)A]3N.S/G(`2#V:&TUM1$R_^V=&
MBR,M[\/L2IU^RN@0_7Q*E^4Q,<I^K@XO?$%*E>HJ8?P.WGH.>!B0J<&^VG)9
MDL[A/+GI-J=Q,ZC;ND+M,;$!KK!3S=8WP-]-<E<MR@L_=RKI,\.,[&9BTWE>
M7:[T1K,DB>L7>/CF(#3\$<!L@Y^\_$I>4U'8:8N$H2HA#ARY10`1"C*$;C/\
M-VB"5'M-*K4G22E2VQ#U&11$&+.EQ0RU;[5%ZO]"2OTGRBT"B#IP,V8<M4QM
MR@%@JPU2\9=2*3Y13A$*;W@VD[%E.+IF?B*:G6[\_.9(&*ZD@B%+>G%3\._$
M-'^UZ%=+A4R*6F3<=AR/V*E3,9<&B<VU5-B@]"`.H(_4]$"%]JN_=>:D`K/3
M%@G(.PD!X<@M,%@-?'A`%M1F2P_!MEYZS,HA0<)R(R$LZ5H0AXYO)0T84J?4
M3D\DMEHBL;B5$(M$F<5!T/=&IJ&W3*KQ5@(2VJ&S.`GUGR"PP.%IO0[I+_PY
M/<_U#VV`DZ8/4JF$6'RD3+,1*A&9!0;A8)`3M>`]WF22TAX+CYSI.%<!XE%A
M03H>DUAK+")R)N@<X1/P^*F\(UX'WBA\@3SYI$NT(EY32DITL`)>KYHKJ_:'
M&L]$<T8^#IY3FFK:(K`@8KI.^,ZV*:W>?HZ8ZDU:A@4\&6#IU#$0"^8XTH,=
M8W_9ZHX#RLV08KN1R&7S/&!L+)\D"EKDZ'0H"*MX'(7%3ENA:XF'8<*16PYH
MD@_]U-V&9MNO$'SX)T%Y*U\X6J'+8/M"ETLO<D"Y.N'F#(A.@.&12;K$71D?
MS]E2282ND>WM<P@MR(%7WR8+S1@W7Q;$<D@Z4)RV0A?-]D4H56X9H4%A(GBI
MK!@PY$)A8_K$A`NBUV@*B1,2,``I)@0^''<"X;FL^GRZU-5,OZ5@'PH.[?9-
M+4CRPI.[,!YS/2J-1.SZSOX.EJT&.=SM@2R8/($Q\M82-MN(7=/9%Y)$0>7`
M(%7Y>;5^G/W]PP:YO\OHUC&TD6$:[)0X.+6_<#NC)NC=80[NOF9DN7AR+-AR
M1>%YU2.']\6XQBU6I!%@@9,K'LQ6@1Q0A6G>JG`#E^9N-T8?$)0*HG31Y8"G
MY\Z(#8S:'@SK:Y/J4DM/10I!AP5-KC`0K1`Y\.M0:SHD]KR34$^V/08F-L6B
M)%=DF":V',#$J]4VB]72AT`$'18RN=;8T0J1`S]_'(CSG#80;K;#XB-7V,\5
M6`X\'E:YQX`LB<7=Z=AIA<5"KDT-CK!R(+$;>:*#;CP><JV$\T4^]?0X=T)<
M0`I<.\[!QWW!/96D-W;T+'6S=Z<9=DM>KD"<)ZX<8-3'8U\"D$4SQFVKH2T,
M=WTYS79>RVN-A4:NZ#M#>#D0&A!7@^Q@W-1LR["F#N1TWMSSXTZ87@V=FR=A
M"+&XR16"XU4B!X0Q_OSHE-WQ9I,9L1QC28*+-]A]%_=D0FUV!0=_52EG-UAX
MY8K@]U67'&#O3L/H"`0/F%QA/E_D4P\KL[85]MQMP0,M;?Z0JHY"81=RFCKY
MJK[H:/5%ZM%JY?L-\A_^?]3ZV(E$4,-2]]P9M8V_UE#S<XI="J&79A207?!T
M(,>TN,.H7T2,!BIL+?2*C<)`VI1=.H#\/#6[1BZ5XB3/SR-T(!U870J3#7(A
M)=Y6Z)T=!0"T*[?`2JR,"W6CN.%R*VY8TRETHL0HQ9E6D&!%C&4$"=S60E=,
M_-T&WJFV]<<BRZXRU+RYW+$ICRQ#D`/>^TCIV%&IR9_(MUH)G<!S*)TCGARZ
M?[39]:@VG7`7_S9:"!WJ<^@\02PY]!W=J;HJ6^`-+0GMA-8TY=`]5T0Y$`@>
MF&'6K7%]/#<L_ZI&UUB2](J93"JA]4Q\E=,<(LB$4G.^,.DK(??`-#BQOT@4
MW;3+EG&!Y8WK6[=OW<#3"RU^0B&76QER8,C&7^(X_K98BW"'NMUF0F\+0B'"
M$TT.Q4<BL-"#60MVLMEM+[8J#85%IK2GOG6`VKH*[G>!#VQV6?L#"?[R`#^D
M1[&54SB3.%QCDG@R$R3@/6;8&9ET%I'8(BP\@)ER2X11EUHT%"S@.SV>S"+"
M8G2<[5ND^G?/RF8H00[`V"C0LU3-)+W)^HDXO,F1VUIL>5M^B#+$E@.;MN42
MT",K-WX@(S?=B7B-L<@<*1G+C4RZT'(`DW>`*V!L.U+&E1N>/,/:20:87>*N
MXR,>GIMMQ-8?[H%ADHAR>!;RD!I(T)M`V)IU"=F^O8DM>\N/Z(%JDP/[1\VP
M@GDY.Q#AM!5;^W8H"C13/IG@XHGX9$'N:+*C,K]0D^WQKV51B>[9P3DWVW#@
MHP?XUYH&R2?_A.Y1ODEL&=Z>2<5QU"VW/3%9\MM&1(7%69;,!*F&4P^S$B0,
MQT7^@1L^!19E6<)HA/AR>&58#!(^-30CXN(W1Y]<DP2A+,'EA.?!,#V7>_Z3
MVUIL#6"FJE-@V1)8#E1^)\9T!ES5EY`I3TG7FX^(W9L$IU3CQU:]T9]$=X=T
M0!:>K<\TA_3L!COR;III&[H%]B^V5"T/\H4K59*#C>'#CA/.-5ZEGFMDA$I`
M*44E1"0(O@(B@42*K>*0K0?#!E/Z0-P9'6=M-"&));F4G@M6\FXR1B%RC+W'
M6[\[SN274\<GLHPW_M-;+5JP<5BGEFZ8\42&LMN\0>"^39<&C)?WKT\.8;7B
MU`)=>*".]:GMK$6^XWR7T!.U^QO%434OAW%Q!(AT5M==8QDL>Z1;SCX="2W`
M.2ZX]##-R&0B#P1PT8T`%6M<G[-'!_Z5%E*G4@@]Z;W_6(#0@AQP^7'[(WM*
M/!G'URB#V-[_/4*>==VO*Z'/-MD?X$/T)@?RZQ&M16V$FZ:T%UH24,2$S=&`
M'$!]VW-"1ZX,R`T2_KA0OL7X);%'U"'BE^/O/<>PB,/644:&Y<,1Q`Q3D!->
M.1`&V"N48+R9!JL0C1E[V;;`;#V_V8I@]1`S*WY%+@M7IA;;I\J(RL2P(D?A
M0V[#%(F;'`/3]IEED&KGT5'<(W,84J$%&$+QI7E5]7<9#7>E73U?*;QY=;6!
M!)H,+@1/>]S'OIV)K3:1U_#R0''ZIAA>I@BY?4R^0+_<&#F-1.SCEV0Q*XQ:
M99W?PF<0Q)\>@1Y[DHG%EC')8A3Y5'WZ8PM.7K9RM//`BX/LC=,CU@B/L[9Z
M6D:8"LKI6^;6#??1:,U=O.4U%UO>)XM-9:GS]`VFT)V1;['1*+JJ41;3/`IP
M<D1N',:#]<,"]BE3.Q);]B>+=>T/@1PF!(SKA(R=%F@W6'U>'63-6H#'$(HM
M/3P`&II/3ID`'8"*@8>97]VZ)";UGR&<7CV:08.%\3@+E,7`B%*+'`AR'P2=
M%:1B",56DA;FDD@%R0$H7NJ#IV?13[TL!N#\"I,#Z'!SC3VL$UZN^;7&J]MR
MX[P_&(YN4L?++'DYO%NQ5:O%&$51RI7#5.)A18=%LAD/3TUI+[;.M#!8.#%7
MHG+DP'!W(8W_C%'T<F9:%V(?)GD,I/=1H2S@@VRLYH<5!AG^Y80L@4RY>3&5
M0FP1\7&@S520'$C&1QOV@`?&,PPXZWHOQ)#,H1/[M-%C#\VIRI(#6T[HD2!^
MOM`[L0.Q)>+'0#N_^N2`G3$-<K,_+#E<:B9;J,EU:6>^+L36GA\#^GU4*#/X
M=;!DVWX%3:0^<P5'*_:QJ=\.;H[2]M[-6P3%`RX$=.)W](YN)\\UT4_R%&8I
M3/1";*5IC04]5I`E(M525W-!'_&'`ZG&U#(FAL[6'H,C$ZPJAIJ&'I\&HPK[
M:Z6DK!4+_W1[PZ9292_JPZ=!4^FUE%Z_.:@/V[VN^A]%;3]VVZUVH]X=*O5&
MH_?4';:[CTJ_UVDWVDUUKT)\@SJ:[P65ZXN*[P-,S&<_U1K2Z$%.Z^+_K.U"
M!.%>CIW":#4G$D.`^=[D1^\']BFRR!Z/V^:]F@4H4>"-%HS_VB/U;YZ'I,.V
M=GWM7:*OU91_?W=3JU9_5!Y[S)4:O6ZC.>B^64_:4"+&37@$I^D#Z>(+-O"+
M4O+TNFOK-XFVSIYOVZBKORCU[D/PHOG;4_MCO=/L#@N?.RXXH4"VR6=22A<6
MKE6=Y3$YZ$4[$!+`[.@O13N"'>HRW"R.[Q/O>M-MHC==*OT!B\V&GWQ_8J[4
M_P">]&:GCD1M8J:0+$+1GK#?5()3AV`/N%H?5=JQ^VHET>ZOHHBIW?W85(=O
MVN9C^L-8>G+ST[3O--$%6_4U^[7:)H1^R,X.<63BU403OXY,W/^W7_]4O^\T
MHS<[[:Z?F3<&S8?VV[5]GI8QCH"@/4VO0"M%L(N\B_%9BG9C=QVDEN@@[Y(=
MI`13@OHTJ$,*_6:](J[82*\8E\@B/$U_P*E#L#/<E.('2TJ<DR613UPD^L3-
MZH4:<X=!LU,?-A_@G<'P+:_/WG`.[GS".`:&^#2=`Z\6P0YR&U1$#;67)'^X
M3/0'Y3:6*#1Z'YK*L/['&_:!N`XQ9L]I?YJ6GBJ\8..N5KK$9<5^X37@NQ9^
ME;Q/5UF'0<VA\GVGIZH_*/WF0%%_J0_>;@BTHU#4=EL*T6G:?+8:1!M^M:1Z
MBX7IBQ.>!FA;$VK/-Z\`C/R`LU_-LFCUJ=_O--EB4+"UT.KT?H>!O]4;?/!W
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MZD3M/EL1N2Q_]0G[Q1[4`>_\#U!+`P04````"`!C@`\_$'><SZP'```Q.```
M$0`<`&EO<V$M,C`Q,3`V,S`N>'-D550)``-Z>TE.>GM)3G5X"P`!!"4.```$
M.0$``.5:;6^C2!+^O"?M?^CS2:==Z3#&3CR))]D5(3B+S@&OP;F=3R,"[00-
M[O9`DSC__JIY,=AIB)V=65E+/CC0_51UU=-%O];%K^MEB)YP%`>47':4;J^#
M,/&H'Y"'R\[<EE1;,XP.^O67'_^!X._BGY*$Q@$._1&ZIIYDD`7]B$QWB4?H
M!A,<N8Q&']&=&R:\A(Z#$$=(H\M5B!F&BJRE$1IT>SZ2I#W4WF'BTV@^,S9J
M'QE;C63Y^?FY2^B3^TRC+W'7H_NILVD2>7BC*Z"Q^WE]'X5*[^OGJ+M>@/77
M+H.:?D]1Y-Z9K)PZRME(&8[ZYWNVP%R6Q)L6>NM>_I>)7\3>(UZZ"(@G\66G
MXLSSH$NC![G?ZRGR'[<3.\5U,N!H'0;DBPBNG)^?RVEM`7V%Y/X5J@<RK[YW
M8[S1#+5!`SX@,7.)MX7WV4:@"CZ5L\HM:""$#C-H4$!]O(.+L==]H$\R5,B\
M+Z2>(@V4`I[$TH/KKC8B"S>^3U7G%0(10@E)EF)'?1;)[&6%90!)@,)1X&WD
MWA;:%@`3>'$L-"ZM$5AG6+:Z$>`O.68H#?@W&>(E)FQ,H^4U7KA)"/Q_3=PP
M6`38[R#F1@^8\?"+5ZZ':_44T>L20B%*X4O,2WC9:A5`%$/!#Q<\1$81#;$#
MUB+^`-_?ME9>*$/H)]PNE?@Z80%[X=]!M$PU=U#@7W8:$;PM:#EMS<>+@`2I
M2?"I*$A"A6CUT24^RO2@BJ(+>5=%17$28]\BOZ3/JPC'H"85FD!!+IA#:H0\
M-_22\#"9TA2A2%Y0,'P0YU=NR+]&^Q%C%F<D;Q?5L]H'*OGHA'-:<SF4";:7
MQ:D;@3^/F`5@I8#2[?IZ?@>-_**?MO3\W"J^-[3$UL):\74"M)*';TU=/<\G
M.SR7"A!=H%)%:QG6W/AQ'-)G`<%E53V_IXW\<@TH5=$J?DW*L"*9L+:+<#5.
M[>"!P#3LN3#)>1Y-8'8B#U,:!EZ`<_[?)UK?/T,^)0:Q%](8-,*+:3DZXG.F
MJ3KSF8ZL,;*F^DQU#,NT_X-LX\8TQH:FF@Y2-<V:FXYAWJ"I-3$T0[=;UXW]
M&PI$:Q3&YHB47;1=7$__!R']??3O?YWU%>4CNK$XNYIE:OK,;!VY`XD/$+#>
MX__TKTGPY(9\Z"AYKD744WXFI)S/MYIJ_X94\SI[T'^?&W?J1#>=]D7UR32B
M,+2P%[[6!E97?,0N61=7UU-^+J3\!$UG?&AQ/J6D<[ZGMT!WZ]@^-<@3CMDV
MQ]7"6F:5GI#9T\WX89AWNNVTDM4A_YFZ+^Y]B*$!F"VU"/M!A>):1#W?BI#O
MX8;O]'6J?E*O)OJF<&*8Z3RJS?1KHWT=\:%"LV00("X[`BJZH::^OA/ZPD[X
M(.X$";X!>SY3809M'?-G$O^-"VYG&,S#/FP=V=9ZLAE6WP\#83^<Y0]VI0MF
M^D1U]&LHF3EM7"6>&\2C2^RXZRKO6Z7U-)\(:4;GE4%>LVYUY*A_M)!:I6=B
M-J%Q/,61_>A&E8'E=54]R:?B?5"O'%1T!_TTL6S[9P1K%F3_IL[:-Z`HBF0G
MJU5V@EQL_U\=U.Z%K.^*FBTIGWKM^70ZT?ER)ENCCR?6_R#\Q];L-MV@MJ]#
M^OD1`'F8X/0B9M,!NS7UA(LWH4JY"\T/`&`G.M%5NX5A/]#H<DF)S:CWI4+Q
M5G$]O^(=)TR?!;\P?-]:)K(=2_MO^\@]2<?F*XA16'.\I&>#8QK9.'H*O*UC
MKS>`]1T@WG_"Q%IT0#J:HRN(;;Y&^<0'&!O!J()L?79G:&V<5D_3PRO"MH[7
MA36UO/?%NU/EM!+XL"PWG?QTL7TD#^WD/L9?$W!&?]H^V1+4U1,MWI8JY;[4
MGE_9^N]S/G'J=W^O(RW^PW,09GB!TMR%$;\7O^S$`<\4Z>1ECQ%>7'9XBH;$
M+[%[PT'O,[C672_#`L)5-^0NI+VVRT;><*'"C;Q76E[E5H"2]/0,-E=R87RA
M@`6,BT\KS2#>#@2&_"U<#MW[0UT&$1Q^1U\G7/\W=1*B[U`G=P+V.[FJE:U\
M4X?ATSG4X>VO[3OY>[UII.INGB0BEUDB^?MN)LD%.$XCALBK9)2FS*(L)VI"
MO515@PA_DPHYB1=)2E\:*-UU[)>6'F)$2<-A1A1R[S"B.1^HQHS4!&&:DXQ#
M%F]T2:6N?>UIS+=J,F=7AC^\H_W&Y*WWT\%+WF'-'HEA^T1*5=+,!'FHG/-0
M489_TICW&?*6%7F66;J<X8N>STW96^I]#*M)CW52JYLSO4JLFS]==EB4P#='
M@C#D!YC%>YJ,.((A*J"^DXZD?A+EQQ39R)HA0`MLD@V&EQP%1,"Z"QI-./(F
MHLFJ``8`:7(Q/45UZ#@@,*($;ECF.NPZN`_R*-U3#LP\</":787IKKGT_,\H
M.9B$+%5SQ`H=WXB(K0M^H9>UB&-Q82"^.A?%ZIO0HPQ6X36UL*_>1!Y+GU5N
MA86.U-0?B_EU-ZY"7_8!'XMCU3O,S16FT*LWD<?BTEGU4K!R)_A)Z-9>Z&-Q
MK7KQ)O2F#G`L#KRZV1+/LTVHHW%EYYY"[$D#Z&@<J=X&B+VH0QR-"\TG[&*G
M]I<Y&C=W3K#%?C6`CL:15V?$8E<:87^M,Q=RML^$Q_\#4$L!`AX#%`````@`
M8X`//Y!L.@[C&```T+<``!$`&````````0```*2!`````&EO<V$M,C`Q,3`V
M,S`N>&UL550%``-Z>TE.=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`8X`/
M/^61(<@&!P``U"T``!4`&````````0```*2!+AD``&EO<V$M,C`Q,3`V,S!?
M8V%L+GAM;%54!0`#>GM)3G5X"P`!!"4.```$.0$``%!+`0(>`Q0````(`&.`
M#S]R?P!LV`4``,\A```5`!@```````$```"D@8,@``!I;W-A+3(P,3$P-C,P
M7V1E9BYX;6Q55`4``WI[24YU>`L``00E#@``!#D!``!02P$"'@,4````"`!C
M@`\_UCIYV/$8``#Y.0$`%0`8```````!````I(&J)@``:6]S82TR,#$Q,#8S
M,%]L86(N>&UL550%``-Z>TE.=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`
M8X`//\>$9M$>$@``'O4``!4`&````````0```*2!ZC\``&EO<V$M,C`Q,3`V
M,S!?<')E+GAM;%54!0`#>GM)3G5X"P`!!"4.```$.0$``%!+`0(>`Q0````(
M`&.`#S\0=YS/K`<``#$X```1`!@```````$```"D@5=2``!I;W-A+3(P,3$P
M-C,P+GAS9%54!0`#>GM)3G5X"P`!!"4.```$.0$``%!+!08`````!@`&`!H"
(``!.6@``````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E2H">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IOSA_NotesToFinancialStatementsAbstract', window );"><strong>Notes to Financial Statements</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock', window );">NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES</a></td>
        <td class="text"><p style="margin: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 1 &#150; <font style="color: black">NATURE OF OPERATIONS,
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</font></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><b><u>Business Activity</u></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 22pt; margin-left: 0pt">&#9;&#9;
Information Systems Associates, Inc. (Company) was incorporated under the laws of the State of Florida on May 31, 1994. The
Company<font style="color: #47484B"> </font>provides Mobile Data Center Management&#153; systems and turnkey data center
management solutions to customers.&#160; Our products and services include data center asset/inventory management, data
center management software and data center data collection.&#160; Utilizing a proprietary and patented technology, OSPI&#174;
(On Site Physical Inventory&#174;), customers are able to manage data centers on a mobile basis, bringing data center
management out of the office and into the data center<font style="color: #47484B">.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The accompanying unaudited condensed consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America
and with the rules and regulations of the U.S Securities and Exchange Commission for interim financial information.&#160;&#160;Accordingly,
they do not include all of the information and footnotes required by accounting principles generally accepted in the United States
of America for complete financial statements. The unaudited condensed consolidated financial statements reflect all normal recurring
adjustments, which, in the opinion of management, are considered necessary for a fair presentation of the results for the periods
shown. The results of operations for the periods presented are not necessarily indicative of the results expected for the full
fiscal year or for any future period. The information included in these unaudited condensed consolidated financial statements should
be read in conjunction with Management&#146;s Discussion and Analysis and Plan of Operation contained in this report and the audited
consolidated financial statements and accompanying notes included in the Company&#146;s Annual Report on Form 10-K for the year
ended December&#160;31, 2010.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#9;<b><u>Recent Accounting Pronouncements</u></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">Accounting Standards Updates which were not
effective until after June 30, 2011 are not expected to have a significant effect on the Company's condensed consolidated financial
position or results of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><b><u>Use of Estimates</u></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the
reporting period. Actual results could differ from those estimates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><b><u>Reclassifications</u></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Certain reclassifications have been made to
the prior period financial statements presented to conform to 2011. Such reclassifications have no effect on reported income.</p>

<p style="margin: 0pt"></p><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>IOSA_Note1NatureOfOperationsSignificantAccountingPoliciesTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>iosa</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IOSA_NotesToFinancialStatementsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>IOSA_NotesToFinancialStatementsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>iosa</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	word-wrap: break-word;
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EEJAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Statements of Cash Flows (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th">
          <div>Jun. 30, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingCashFlowsDirectMethodAbstract', window );"><strong>Cash Flows from Operating Activities</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net (Loss)</a></td>
        <td class="num">$ (525,127)<span></span></td>
        <td class="num">$ (443,591)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
        <td class="nump">4,372<span></span></td>
        <td class="nump">84,902<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation', window );">Common stock for services</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="nump">202,854<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentForAmortization', window );">Amortization of prepaid consulting</a></td>
        <td class="nump">116,687<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossOnSaleOfInvestments', window );">Loss on sale of investment</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(16,154)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract', window );"><strong>Changes in assets and liabilities</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
        <td class="nump">42,504<span></span></td>
        <td class="nump">5,993<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses</a></td>
        <td class="num">(8,840)<span></span></td>
        <td class="nump">1,390<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionsToOtherAssetsAmount', window );">Other assets</a></td>
        <td class="num">(1,690)<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherAccountsPayable', window );">Accounts payable</a></td>
        <td class="nump">58,866<span></span></td>
        <td class="nump">48,226<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities', window );">Accrued expenses and other liabilities</a></td>
        <td class="num">(2,405)<span></span></td>
        <td class="nump">7,586<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueAdditions', window );">Deferred revenue</a></td>
        <td class="num">(2,500)<span></span></td>
        <td class="num">(1,350)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations', window );">Net Cash (Used in) Operating Activities</a></td>
        <td class="num">(318,133)<span></span></td>
        <td class="num">(77,836)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash Flows from Investing Activities</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfOtherInvestments', window );">Proceeds from sale of investment</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="nump">10,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Investment in software development</a></td>
        <td class="num">(19,350)<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAdditions', window );">Purchase of property and equipment</a></td>
        <td class="num">(10,231)<span></span></td>
        <td class="num">(666)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net Cash (Used In) Investing Activities</a></td>
        <td class="num">(29,581)<span></span></td>
        <td class="nump">9,334<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>Cash Flows from Financing Activities</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Proceeds from line of credit</a></td>
        <td class="nump">3,480<span></span></td>
        <td class="nump">19,627<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInNotesPayableRelatedParties', window );">Borrowings from note payable - shareholder</a></td>
        <td class="nump">25,000<span></span></td>
        <td class="nump">32,500<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InsuranceCommissionsAndFees', window );">Net proceeds from insurance financings</a></td>
        <td class="nump">1,770<span></span></td>
        <td class="num">(3,276)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from issuance of stock</a></td>
        <td class="nump">255,000<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net Cash Provided by Financing Activities</a></td>
        <td class="nump">285,250<span></span></td>
        <td class="nump">48,851<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net Change in Cash and Cash Equivalents</a></td>
        <td class="num">(62,464)<span></span></td>
        <td class="num">(19,651)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and Cash Equivalents at Beginning of period</a></td>
        <td class="nump">70,326<span></span></td>
        <td class="nump">21,047<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and Cash Equivalents at End of Period</a></td>
        <td class="nump">$ 7,862<span></span></td>
        <td class="nump">$ 1,396<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionsToOtherAssetsAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of significant additions in the period in other assets (current, noncurrent, or unclassified).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 17<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionsToOtherAssetsAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentForAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentForAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of adjustments which are added to net income to reflect net cash generated by operating activities using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdjustmentsToReconcileIncomeLossToNetCashProvidedByUsedInContinuingOperations</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountContingentAssetsAndLiabilitiesRecognizedAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7<br> -Footnote 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueAdditions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred revenue recognized for transactions arising during the current reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an Entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 13<br> -Section A<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenueAdditions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 5<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInAccountsReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInNotesPayableRelatedParties">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInNotesPayableRelatedParties</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccountsPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in other obligations due by the reporting entity that are payable within one year (or one business cycle), not otherwise defined in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOtherAccountsPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in other obligations or expenses incurred but not yet paid.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets,or  income taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InsuranceCommissionsAndFees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products. May also include an entity's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: unconsolidated subsidiaries, associated companies, and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the entity exercises significant influence that are principally engaged in insurance underwriting, reinsurance, or insurance sales activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 04<br> -Paragraph 13<br> -Subparagraph c, d<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 04<br> -Paragraph 4<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.13(c),(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InsuranceCommissionsAndFees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossOnSaleOfInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The difference between the carrying value and the sale price of an investment.  A loss would be recognized when the sale price of the investment is less than the carrying value of the investment. This element refers to the Loss included in earnings and not to the cash proceeds of the sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossOnSaleOfInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from financing activity for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from investing activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e565-108580<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A7<br> -Appendix A<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 10, 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 87-21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 19<br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28, 29, 30<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 20<br> -Article 9<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingCashFlowsDirectMethodAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingCashFlowsDirectMethodAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from the additional capital contribution to the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3255-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 19<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromIssuanceOfCommonStock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLinesOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3255-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 19<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromLinesOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfOtherInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the sale of other investments not otherwise defined in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 31<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 16<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 115<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3179-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromSaleOfOtherInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAdditions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Current year acquisitions of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentAdditions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141<br> -Paragraph 51<br> -Subparagraph g<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 2<br> -Paragraph 12, 13<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 86<br> -Paragraph 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ResearchAndDevelopmentExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares of stock (or other type of equity) granted during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 35<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6415241&amp;loc=d3e4549-113899<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockGrantedDuringPeriodSharesSharebasedCompensation</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E2H">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>NOTE 4 PROPERTY AND EQUIPMENT<br></strong></div>
        </th>
        <th class="th" colspan="1">6 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IOSA_NotesToFinancialStatementsAbstract', window );"><strong>Notes to Financial Statements</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_IOSA_Note4PropertyAndEquipmentTextBlock', window );">NOTE 4 PROPERTY AND EQUIPMENT</a></td>
        <td class="text"><p style="margin: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><b>NOTE 4 &#150; PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><b></b></p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<tr>
    <td style="font: 11pt Calibri, Halvetica, Sans-Serif; vertical-align: bottom; width: 64%">&#160;</td>
    <td style="font-weight: bold; vertical-align: middle; text-align: center">As of&#160;</td>
    <td style="font-weight: bold; vertical-align: middle; text-align: center">As of&#160;</td></tr>
<tr style="vertical-align: middle">
    <td style="padding-left: 45px; font-weight: bold; text-align: left">&#160;</td>
    <td style="font-weight: bold; text-decoration: underline; text-align: center">June 30, 2011</td>
    <td style="font-weight: bold; text-decoration: underline; text-align: center">December 31, 2010</td></tr>
<tr style="vertical-align: middle">
    <td style="padding-left: 45px; font-weight: bold; text-align: left">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td></tr>
<tr style="background-color: rgb(204,238,255)">
    <td style="padding-left: 45px; vertical-align: middle; text-align: left">Computer software (developed)</td>
    <td style="vertical-align: bottom; text-align: center">$19,350</td>
    <td style="vertical-align: middle; text-align: center">$162,346</td></tr>
<tr style="background-color: White">
    <td style="padding-left: 45px; vertical-align: middle; text-align: left">Computer software (purchased)</td>
    <td style="vertical-align: bottom; text-align: center">590</td>
    <td style="vertical-align: middle; text-align: center">590</td></tr>
<tr style="background-color: rgb(204,238,255)">
    <td style="padding-left: 45px; vertical-align: middle; text-align: left">Web site development&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
    <td style="vertical-align: bottom; text-align: center">10,072</td>
    <td style="vertical-align: middle; text-align: center">10,072</td></tr>
<tr style="background-color: White">
    <td style="padding-left: 45px; vertical-align: middle; text-align: left">Furniture, fixtures, and equipment</td>
    <td style="vertical-align: bottom; text-align: center"><u>37,983</u></td>
    <td style="vertical-align: middle; text-align: center"><u>27,752</u></td></tr>
<tr style="background-color: rgb(204,238,255)">
    <td style="font: 11pt Calibri, Halvetica, Sans-Serif; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">67,995</td>
    <td style="vertical-align: middle; text-align: center">200,760</td></tr>
<tr style="background-color: White">
    <td style="padding-left: 45px; vertical-align: middle; text-align: left">Less accumulated depreciation and amortization</td>
    <td style="vertical-align: bottom; text-align: center">23,102</td>
    <td style="vertical-align: middle; text-align: center">181,076</td></tr>
<tr style="background-color: rgb(204,238,255)">
    <td style="font: 11pt Calibri, Halvetica, Sans-Serif; vertical-align: bottom">&#160;</td>
    <td style="text-decoration: underline; vertical-align: bottom; text-align: center">$44,893</td>
    <td style="text-decoration: underline; vertical-align: middle; text-align: center">$19,684</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Depreciation and amortization expense for property and equipment
was $4,372 and $  84,902 for the six months ended June 30, 2011 and 2010, respectively.</p>

<p style="margin: 0pt"></p><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IOSA_Note4PropertyAndEquipmentTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>IOSA_Note4PropertyAndEquipmentTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>iosa</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IOSA_NotesToFinancialStatementsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>IOSA_NotesToFinancialStatementsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>iosa</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EA4AE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Balance Sheets (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th">
          <div>Dec. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 7,862<span></span></td>
        <td class="nump">$ 70,326<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable</a></td>
        <td class="nump">50,389<span></span></td>
        <td class="nump">92,893<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid consulting</a></td>
        <td class="nump">52,500<span></span></td>
        <td class="nump">109,187<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpense', window );">Prepaid expenses</a></td>
        <td class="nump">16,462<span></span></td>
        <td class="nump">7,622<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
        <td class="nump">127,213<span></span></td>
        <td class="nump">280,028<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and Equipment (net)</a></td>
        <td class="nump">44,893<span></span></td>
        <td class="nump">19,684<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepositAssets', window );">Deposits</a></td>
        <td class="nump">1,690<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
        <td class="nump">173,796<span></span></td>
        <td class="nump">299,712<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
        <td class="nump">127,434<span></span></td>
        <td class="nump">68,568<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesNoncurrent', window );">Accrued expenses and other liabilities</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="nump">2,405<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLineOfCredit', window );">Note payable - line of credit</a></td>
        <td class="nump">39,621<span></span></td>
        <td class="nump">36,141<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayableRelatedPartiesCurrent', window );">Note payable - related party</a></td>
        <td class="nump">25,000<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNotesPayable', window );">Note payable - insurance</a></td>
        <td class="nump">4,974<span></span></td>
        <td class="nump">3,204<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenue', window );">Deferred revenue</a></td>
        <td class="nump">692<span></span></td>
        <td class="nump">3,192<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
        <td class="nump">197,721<span></span></td>
        <td class="nump">113,510<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock-$.001 par value, 50,000,000 shares authorized 27,416,084 and 22,266,084 issued and outstanding at June 30, 2011 and December 31, 2010, respectively</a></td>
        <td class="nump">27,416<span></span></td>
        <td class="nump">22,266<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
        <td class="nump">3,091,063<span></span></td>
        <td class="nump">2,781,213<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
        <td class="num">(3,142,404)<span></span></td>
        <td class="num">(2,617,277)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax', window );">Accumulated other comprehensive (loss)</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Stockholders' Equity (Deficit)</a></td>
        <td class="num">(23,925)<span></span></td>
        <td class="nump">186,202<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)</a></td>
        <td class="nump">$ 173,796<span></span></td>
        <td class="nump">$ 299,712<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 19<br> -Subparagraph a<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsPayableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3<br> -Subparagraph a(1)<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 4<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3-4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, before tax effect. Excludes Net Income or Loss, and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency items, minimum pension liability adjustments, and unrealized gains and losses on certain investments in debt and equity securities as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e637-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e681-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e653-108580<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossBeforeTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.30(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalPaidInCapital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 12<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Topic 210<br> -SubTopic 10<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br> -Section S99<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -Paragraph 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Concepts (CON)<br> -Number 6<br> -Paragraph 25<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 18<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Section 45<br> -SubTopic 10<br> -Topic 210<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Paragraph 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 9<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7<br> -Footnote 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 13<br> -Section A<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1 Response)<br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepositAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 17<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 8<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.8,17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepositAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 32<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.32)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 25<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 21<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLineOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Line-of-Credit Arrangement<br> -URI http://asc.fasb.org/extlink&amp;oid=6517033<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=6743817&amp;loc=d3e1314-112600<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 22<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=6743817&amp;loc=d3e1336-112600<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 6<br> -Paragraph 9, 10, 11<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermLineOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableRelatedPartiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount for notes payable (written promise to pay), due to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 19<br> -Subparagraph a<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 4<br> -Section 08<br> -Paragraph k<br> -Subparagraph 1<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 57<br> -Paragraph 2<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NotesPayableRelatedPartiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The noncurrent portion (due beyond one year or one operating cycle) of other accrued expenses (expenses incurred at the end of the reporting period but not yet paid) not otherwise defined in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 24<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAccruedLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNotesPayable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Including the current and noncurrent portions, the carrying value of notes payable which were initially due after one year or beyond the normal operating cycle, if longer, and which are not otherwise defined in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 20, 22<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.16)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.16(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherNotesPayable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount for a unclassified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs. For a classified balance sheet, represents the noncurrent portion of prepaid expenses (the current portion has a separate concept).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6386993&amp;loc=d3e5879-108316<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 43<br> -Section A<br> -Paragraph 4<br> -Chapter 3<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Assets<br> -URI http://asc.fasb.org/extlink&amp;oid=6509628<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6787-107765<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PrepaidExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6386993&amp;loc=d3e5879-108316<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 43<br> -Section A<br> -Paragraph 4<br> -Chapter 3<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Assets<br> -URI http://asc.fasb.org/extlink&amp;oid=6509628<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6787-107765<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PrepaidExpenseCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 8<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 13<br> -Subparagraph a<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 12<br> -Paragraph 5<br> -Subparagraph b, c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StatementOfFinancialPositionAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A3<br> -Appendix A<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30, 31<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 4<br> -Section E<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB TOPIC 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<FilingSummary xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema">
  <Version>2.3.0.11</Version>
  <ProcessingTime />
  <ReportFormat>Html</ReportFormat>
  <ReportType />
  <ContextCount>9</ContextCount>
  <ElementCount>79</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>3</UnitCount>
  <MyReports>
    <Report>
      <IsDefault>true</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>0001 - Document - Document and Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/DocumentAndEntityInformation</Role>
      <ShortName>Document and Entity Information</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>0002 - Statement - Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/BalanceSheets</Role>
      <ShortName>Balance Sheets</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>0003 - Statement - Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/BalanceSheetsParenthetical</Role>
      <ShortName>Balance Sheets (Parenthetical)</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>0004 - Statement - Statements of Operations</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/StatementsOfOperations</Role>
      <ShortName>Statements of Operations</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>0005 - Statement - Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/StatementsOfCashFlows</Role>
      <ShortName>Statements of Cash Flows</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>0006 - Disclosure - NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/Note1-NatureOfOperationsSignificantAccountingPolicies</Role>
      <ShortName>NOTE 1 - NATURE OF OPERATIONS, SIGNIFICANT ACCOUNTING POLICIES</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>0009 - Disclosure - NOTE 4 PROPERTY AND EQUIPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/Note4PropertyAndEquipment</Role>
      <ShortName>NOTE 4 PROPERTY AND EQUIPMENT</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>0016 - Disclosure - NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://IOSA/role/Note11-SupplementCashFlowInformation</Role>
      <ShortName>NOTE 11 - SUPPLEMENT CASH FLOW INFORMATION</ShortName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <ContainEmbeddedReports>false</ContainEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Info">Process Flow-Through: 0002 - Statement - Balance Sheets</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Jun. 30, 2010'</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Dec. 31, 2009'</Log>
    <Log type="Info">Process Flow-Through: 0003 - Statement - Balance Sheets (Parenthetical)</Log>
    <Log type="Info">Process Flow-Through: 0004 - Statement - Statements of Operations</Log>
    <Log type="Info">Process Flow-Through: 0005 - Statement - Statements of Cash Flows</Log>
  </Logs>
  <InputFiles>
    <File>iosa-20110630.xml</File>
    <File>iosa-20110630.xsd</File>
    <File>iosa-20110630_cal.xml</File>
    <File>iosa-20110630_def.xml</File>
    <File>iosa-20110630_lab.xml</File>
    <File>iosa-20110630_pre.xml</File>
  </InputFiles>
  <SupplementalFiles />
  <BaseTaxonomies />
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>23
<FILENAME>Financial_Report.xls
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xls
M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O
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M<B!E9&ET;W(@9&]E<VXG="!S=7!P;W)T(%=E8B!!<F-H:79E(&9I;&5S+B`@
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M;V9T+6-O;3IO9F9I8V4Z97AC96PB('AM;&YS/3-$(FAT='`Z+R]W=W<N=S,N
M;W)G+U12+U)%0RUH=&UL-#`B/@T*/&AE860^#0H\;65T82!N86UE/3-$(D5X
M8V5L(%=O<FMB;V]K($9R86UE<V5T(CX-"@T*/&UE=&$@;F%M93TS1%!R;V=)
M9"!C;VYT96YT/3-$17AC96PN4VAE970^#0H\;&EN:R!R96P],T1&:6QE+4QI
M<W0@:')E9CTS1")7;W)K<VAE971S+V9I;&5L:7-T+GAM;"(^#0H-"CPA+2U;
M:68@9W1E(&US;R`Y73X\>&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX
M.D5X8V5L5V]R:W-H965T<SX-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^1&]C=6UE;G1?86YD7T5N=&ET>5]);F9O<FUA=&EO/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#`Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^0F%L86YC95]3:&5E
M=',\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7
M;W)K<VAE971S+U-H965T,#(N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H
M965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y"86QA
M;F-E7U-H965T<U]087)E;G1H971I8V%L/"]X.DYA;64^#0H@("`@/'@Z5V]R
M:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#`S+FAT;6PB
M+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H
M965T/@T*("`@(#QX.DYA;64^4W1A=&5M96YT<U]O9E]/<&5R871I;VYS/"]X
M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H
M965T<R]3:&5E=#`T+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^4W1A=&5M96YT
M<U]O9E]#87-H7T9L;W=S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U
M<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#`U+FAT;6PB+SX-"B`@(#PO
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^3D]415\Q7TY!5%5215]/1E]/4$52051)3TY37U-)/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#`V+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^3D]415\T7U!23U!%
M4E197T%.1%]%455)4$U%3E0\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713
M;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,#<N:'1M;"(O/@T*("`@
M/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@
M("`@/'@Z3F%M93Y.3U1%7S$Q7U-54%!,14U%3E1?0T%32%]&3$]77TD\+W@Z
M3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE
M971S+U-H965T,#@N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*
M("`\+W@Z17AC96Q7;W)K<VAE971S/@T*("`\>#I3='EL97-H965T($A2968]
M,T0B5V]R:W-H965T<R]R97!O<G0N8W-S(B\^#0H@(#QX.D%C=&EV95-H965T
M/C`\+W@Z06-T:79E4VAE970^#0H@(#QX.E!R;W1E8W13=')U8W1U<F4^1F%L
M<V4\+W@Z4')O=&5C=%-T<G5C='5R93X-"B`@/'@Z4')O=&5C=%=I;F1O=W,^
M1F%L<V4\+W@Z4')O=&5C=%=I;F1O=W,^#0H@/"]X.D5X8V5L5V]R:V)O;VL^
M#0H\+WAM;#X\(5ME;F1I9ETM+3X-"CPO:&5A9#X-"B`@/&)O9'D^#0H@("`\
M<#Y4:&ES('!A9V4@<VAO=6QD(&)E(&]P96YE9"!W:71H($UI8W)O<V]F="!%
M>&-E;"!84"!O<B!N97=E<BX\+W`^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*
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M=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P
M+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C
M:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@
M<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J
M+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S
M/3-$<F5P;W)T(&ED/3-$240P131+044^#0H@("`@("`\='(^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O
M;F<^1&]C=6UE;G0@86YD($5N=&ET>2!);F9O<FUA=&EO;CQB<CX\+W-T<F]N
M9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XV
M($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O
M;'-P86X],T0Q/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:#Y*=6XN(#,P+"`R,#$Q/&)R/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/D%U9RX@,30L(#(P,3$\8G(^/"]T:#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1&]C=6UE;G0@
M06YD($5N=&ET>2!);F9O<FUA=&EO;CPO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y%;G1I='D@4F5G:7-T<F%N="!.86UE/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#Y)3D9/4DU!5$E/3B!365-4
M14U3($%34T]#24%415,L($E.0RX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5N=&ET>2!#96YT<F%L($EN9&5X($ME
M>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^,#`P,3,Y-C4S-CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M1&]C=6UE;G0@5'EP93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M,3`M43QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^1&]C=6UE;G0@4&5R:6]D($5N9"!$871E/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#Y*=6X@,S`L#0H)"3(P,3$\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%M96YD;65N="!&
M;&%G/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#YF86QS93QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0W5R
M<F5N="!&:7-C86P@665A<B!%;F0@1&%T93PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^+2TQ,BTS,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^27,@16YT:71Y(&$@5V5L;"UK;F]W;B!3
M96%S;VYE9"!)<W-U97(_/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#Y.;SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^27,@16YT:71Y(&$@5F]L=6YT87)Y($9I;&5R/SPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^3F\\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DES($5N=&ET>2=S(%)E<&]R=&EN
M9R!3=&%T=7,@0W5R<F5N=#\\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/DYO/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y%;G1I='D@1FEL97(@0V%T96=O<GD\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/E-M86QL97(@4F5P;W)T:6YG($-O;7!A;GD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5N
M=&ET>2!#;VUM;VX@4W1O8VLL(%-H87)E<R!/=71S=&%N9&EN9SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C@L,38V+#`X-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&]C=6UE;G0@
M1FES8V%L(%!E<FEO9"!&;V-U<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^43(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/D1O8W5M96YT($9I<V-A;"!996%R($9O8W5S/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XR,#$Q/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M
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M<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\3454
M02!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H
M=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S
M8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M
M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE
M(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14$T044^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0Q
M/CQS=')O;F<^0F%L86YC92!3:&5E=',@*%531"`F;F)S<#LD*3QB<CX\+W-T
M<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6XN(#,P+"`R
M,#$Q/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D1E8RX@,S$L
M(#(P,3`\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^4W1A=&5M96YT(&]F($9I;F%N8VEA;"!0;W-I=&EO;B!;06)S=')A
M8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D-A<V@@86YD(&-A<V@@97%U:79A;&5N=',\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B9N8G-P.R0@-RPX-C(\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XF;F)S<#LD(#<P+#,R-CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06-C
M;W5N=',@<F5C96EV86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^-3`L,S@Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^.3(L.#DS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y0<F5P86ED(&-O;G-U;'1I;F<\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C4R+#4P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$P.2PQ.#<\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R97!A:60@
M97AP96YS97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$V+#0V
M,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C<L-C(R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F]U/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^5&]T86P@0W5R<F5N="!!<W-E=',\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C$R-RPR,3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XR.#`L,#(X/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y0<F]P97)T>2!A;F0@
M17%U:7!M96YT("AN970I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XT-"PX.3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XQ.2PV.#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D1E<&]S:71S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ+#8Y,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/B9N8G-P.SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1/5$%,($%34T544SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3<S+#<Y-CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(Y.2PW,3(\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%C8V]U
M;G1S('!A>6%B;&4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$R
M-RPT,S0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XV."PU-C@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D%C8W)U960@97AP96YS97,@86YD(&]T:&5R(&QI86)I
M;&ET:65S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#L\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR
M+#0P-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^3F]T92!P87EA8FQE("T@;&EN92!O9B!C<F5D:70\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C,Y+#8R,3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,V+#$T,3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F]T92!P87EA
M8FQE("T@<F5L871E9"!P87)T>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,C4L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^)FYB<W`[/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y.;W1E('!A>6%B;&4@+2!I;G-U<F%N8V4\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0L.3<T/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPR,#0\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E
M9F5R<F5D(')E=F5N=64\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C8Y,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C,L,3DR/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F]U/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^5&]T86P@0W5R<F5N="!,:6%B:6QI=&EE<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3DW+#<R,3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$Q,RPU,3`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UO
M;B!S=&]C:RTF;F)S<#LD+C`P,2!P87(@=F%L=64L(#4P+#`P,"PP,#`@<VAA
M<F5S(&%U=&AO<FEZ960@,C<L-#$V+#`X-"!A;F0@,C(L,C8V+#`X-"!I<W-U
M960@86YD(&]U='-T86YD:6YG(&%T($IU;F4@,S`L(#(P,3$@86YD($1E8V5M
M8F5R(#,Q+"`R,#$P+"!R97-P96-T:79E;'D\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C(W+#0Q-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C(R+#(V-CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^061D:71I;VYA;"!P86ED(&EN
M(&-A<&ET86P\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,L,#DQ
M+#`V,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C(L-S@Q+#(Q,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^06-C=6UU;&%T960@9&5F:6-I=#PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH,RPQ-#(L-#`T*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(L-C$W+#(W-RD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%C
M8W5M=6QA=&5D(&]T:&5R(&-O;7!R96AE;G-I=F4@*&QO<W,I/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#L\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#L\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R974^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!3
M=&]C:VAO;&1E<G,G($5Q=6ET>2`H1&5F:6-I="D\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^*#(S+#DR-2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.#8L,C`R/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5$]404P@3$E!0DE,
M251)15,@04Y$(%-43T-+2$],1$524R<@15%52519("A$149)0TE4*3PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)FYB<W`[)"`Q-S,L-SDV/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)FYB
M<W`[)"`R.3DL-S$R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].
M97AT4&%R=%]B.&5D8F-E-%]B-#9D7S1A9C9?.#!B95]A.6%F,C@Q-S8Q,C4-
M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8CAE9&)C931?8C0V9%\T
M868V7S@P8F5?83EA9C(X,3<V,3(U+U=O<FMS:&5E=',O4VAE970P,RYH=&UL
M#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE
M#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB
M#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$
M0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T
M9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO
M=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T
M/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T
M(&ED/3-$240P139+04,^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0Q/CQS=')O;F<^0F%L86YC
M92!3:&5E=',@*%!A<F5N=&AE=&EC86PI("A54T0@)FYB<W`[)"D\8G(^/"]S
M=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5N+B`S,"P@
M,C`Q,3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y$96,N(#,Q
M+"`R,#$P/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/E-T871E;65N="!O9B!&:6YA;F-I86P@4&]S:71I;VX@6T%B<W1R
M86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y#;VUM;VX@<W1O8VL@<VAA<F5S(&%U=&AO<FEZ960\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C4P+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU,"PP,#`L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUM
M;VX@<W1O8VL@:7-S=65D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XR-RPT,38L,#@T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,C(L,C8V+#`X-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]M;6]N('-T;V-K(&]U='-T86YD
M:6YG/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XF;F)S<#LD(#(W
M+#0Q-BPP.#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XF;F)S<#LD(#(R+#(V-BPP.#0\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UO;B!S=&]C:R!P87(@
M=F%L=64\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B9N8G-P.R0@
M,"XP,#$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XF;F)S<#LD(#`N,#`Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM
M+2TM/5].97AT4&%R=%]B.&5D8F-E-%]B-#9D7S1A9C9?.#!B95]A.6%F,C@Q
M-S8Q,C4-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO8CAE9&)C931?
M8C0V9%\T868V7S@P8F5?83EA9C(X,3<V,3(U+U=O<FMS:&5E=',O4VAE970P
M-"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I
M;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M
M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q
M=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R
M<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C
M/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO
M<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$
M<F5P;W)T(&ED/3-$240P15)804<^#0H@("`@("`\='(^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^
M4W1A=&5M96YT<R!O9B!/<&5R871I;VYS("A54T0@)FYB<W`[)"D\8G(^/"]S
M=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS
M1#(^,R!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:"!C;VQS<&%N/3-$,CXV($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6XN(#,P
M+"`R,#$Q/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;BX@
M,S`L(#(P,3`\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5N
M+B`S,"P@,C`Q,3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*
M=6XN(#,P+"`R,#$P/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#X\<W1R;VYG/DEN8V]M92!3=&%T96UE;G0@6T%B<W1R86-T73PO<W1R
M;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y2979E;G5E
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XF;F)S<#LD(#<T+#8R
M,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B9N8G-P.R0@,C,T+#DX-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/B9N8G-P.R0@,C`Q+#@W-3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B9N8G-P.R0@-#DQ+#8T
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^0V]S="!O9B!386QE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^.2PX.#0\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XQ-"PT-#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XR-BPY,30\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XQ-"PT-#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D=R;W-S(%!R;V9I=#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-C0L-S,W/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C(P+#4T-CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$W-"PY
M-C$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XT-S<L,C`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y!9&UI;FES=')A=&EV92!A;F0@9V5N97)A;#PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.#4L,#8T/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(R+#(V-#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$V.2PR-S,\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR
M.#<L-#@T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y386QA<FEE<R!A;F0@96UP;&]Y964@8F5N969I=',\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T-"PR,3`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XV-RPW-#`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR.#8L,S4U
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,3,U+#<Y,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4')O9F5S<VEO;F%L/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XW.2PY-3@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XR-#8L,#@U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,C0P+#,Y,CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0W-BPY,C@\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!/
M<&5R871I;F<@17AP96YS97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C,P.2PR,S(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XT,S8L,#@Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-CDV+#`R,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDP,"PR,#,\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/BA,;W-S*2!"969O
M<F4@3W1H97(@26YC;VUE("A%>'!E;G-E*3PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XH,C0T+#0Y-2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@R,34L-30S*3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4R,2PP-3DI/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-#(S+#`P,RD\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/CQS=')O;F<^3W1H97(@26YC;VUE("A%>'!E;G-E*3PO<W1R;VYG/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/=&AE<B!I;F-O;64@*&5X
M<&5N<V4I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R,S<I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)FYB
M<W`[/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XH,C,W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C,P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y,;W-S(&]N('-A;&4@<V]F('-E8W5R:71Y/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#L\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q-BPQ-30I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)FYB<W`[/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,38L
M,34T*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^26YT97)E<W0@97AP96YS93PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XH,BPR,S@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,BPR-S,I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH,RPX,S$I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-"PT-C0I/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5&]T86P@3W1H
M97(@26YC;VUE("A%>'!E;G-E*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH,BPT-S4I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XH,3@L-#(W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#0L,#8X*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(P+#4X."D\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DYE="`H3&]S<RD\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(T-BPY-S`I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C,S+#DW
M,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@U,C4L,3(W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6T^*#0T,RPU.3$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y!<FES:6YG(&1U<FEN9R!T:&4@>65A<CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)FYB<W`[/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-"PV-S,I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,3<L
M-SDT*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E1O=&%L(&]T:&5R(&-O;7!R96AE;G-I=F4@*&QO<W,I/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#L\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@T+#8W,RD\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#L\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q
M-RPW.30I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y#;VUP<F5H96YS:79E("A,;W-S*3PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XF;F)S<#LD("@R-#8L.3<P*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)FYB<W`[)"`H,C,X+#8T
M,RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B9N8G-P.R0@*#4R-2PQ,C<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XF;F)S<#LD("@T-C$L,S@U*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY"
M87-I8R!A;F0@1G5L;'D@1&EL=71E9"`H3&]S<RD@<&5R(%-H87)E.CPO<W1R
M;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y"87-I8R!A
M;F0@9G5L;'D@9&EL=71E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XF;F)S<#LD("@P+C`Q*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^)FYB<W`[)"`H,"XP,2D\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B9N8G-P.R0@*#`N,#(I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XF;F)S
M<#LD("@P+C`R*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^5V5I9VAT960@879E<F%G92!C;VUM;VX@<VAA<F5S(&]U
M='-T86YD:6YG/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-BPW
M,3$L-C@X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,3@L-3,R+#<U,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C(V+#$R.2PV,#<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ."PU,S(L-S4Q/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D
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M:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-
M"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0]
M,T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T
M97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E
M(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@
M("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P145*04<^#0H@("`@
M("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O
M=W-P86X],T0R/CQS=')O;F<^4W1A=&5M96YT<R!O9B!#87-H($9L;W=S("A5
M4T0@)FYB<W`[)"D\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@@8V]L<W!A;CTS1#(^-B!-;VYT:',@16YD960\+W1H/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^
M2G5N+B`S,"P@,C`Q,3QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y*=6XN(#,P+"`R,#$P/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/D-A<V@@1FQO=W,@9G)O;2!/<&5R871I;F<@06-T
M:79I=&EE<SPO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y.970@*$QO<W,I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B9N8G-P.R0@*#4R-2PQ,C<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XF;F)S<#LD("@T-#,L-3DQ*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5P<F5C:6%T
M:6]N(&%N9"!A;6]R=&EZ871I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C0L,S<R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^.#0L.3`R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUM;VX@<W1O8VL@9F]R('-E<G9I8V5S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#L\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,#(L.#4T
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y!;6]R=&EZ871I;VX@;V8@<')E<&%I9"!C;VYS=6QT:6YG/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,38L-C@W/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^)FYB<W`[/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,;W-S(&]N
M('-A;&4@;V8@:6YV97-T;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^)FYB<W`[/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XH,38L,34T*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY#:&%N9V5S(&EN(&%S<V5T
M<R!A;F0@;&EA8FEL:71I97,\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^06-C;W5N=',@<F5C96EV86)L93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^-#(L-3`T/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PY.3,\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R97!A:60@97AP
M96YS97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#@L.#0P*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$L
M,SDP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y/=&AE<B!A<W-E=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#$L-CDP*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/B9N8G-P.SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^06-C;W5N=',@<&%Y86)L93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^-3@L.#8V/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#@L,C(V/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-R=65D(&5X
M<&5N<V5S(&%N9"!O=&AE<B!L:6%B:6QI=&EE<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,BPT,#4I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^-RPU.#8\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E9F5R<F5D(')E=F5N=64\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(L-3`P*3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$L,S4P*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M3F5T($-A<V@@*%5S960@:6XI($]P97)A=&EN9R!!8W1I=FET:65S/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@S,3@L,3,S*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#<W+#@S-BD\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^0V%S:"!&;&]W<R!F<F]M($EN=F5S=&EN9R!!8W1I=FET:65S/"]S
M=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R;V-E
M961S(&9R;VT@<V%L92!O9B!I;G9E<W1M96YT/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#XF;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XQ,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN=F5S=&UE;G0@:6X@<V]F
M='=A<F4@9&5V96QO<&UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#$Y+#,U,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#XF;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E!U<F-H87-E(&]F('!R;W!E<G1Y(&%N9"!E
M<75I<&UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$P+#(S
M,2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@V-C8I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y.970@0V%S:"`H57-E9"!);BD@26YV97-T:6YG($%C=&EV:71I
M97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(Y+#4X,2D\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XY+#,S
M-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^/'-T<F]N9SY#87-H($9L;W=S(&9R;VT@1FEN86YC:6YG($%C=&EV:71I
M97,\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M4')O8V5E9',@9G)O;2!L:6YE(&]F(&-R961I=#PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,RPT.#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XQ.2PV,C<\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D)O<G)O=VEN9W,@9G)O;2!N
M;W1E('!A>6%B;&4@+2!S:&%R96AO;&1E<CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,C4L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,S(L-3`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@<')O8V5E9',@9G)O;2!I
M;G-U<F%N8V4@9FEN86YC:6YG<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,2PW-S`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B@S+#(W-BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E!R;V-E961S(&9R;VT@:7-S=6%N8V4@;V8@
M<W1O8VL\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(U-2PP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XF
M;F)S<#L\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/DYE="!#87-H(%!R;W9I9&5D(&)Y($9I;F%N8VEN9R!!8W1I=FET
M:65S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR.#4L,C4P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#@L
M.#4Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y.970@0VAA;F=E(&EN($-A<V@@86YD($-A<V@@17%U:79A;&5N=',\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#8R+#0V-"D\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q.2PV-3$I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y#87-H(&%N9"!#87-H($5Q=6EV86QE;G1S(&%T($)E9VEN;FEN9R!O9B!P
M97)I;V0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<P+#,R-CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(Q
M+#`T-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^0V%S:"!A;F0@0V%S:"!%<75I=F%L96YT<R!A="!%;F0@;V8@4&5R
M:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XF;F)S<#LD(#<L
M.#8R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^)FYB<W`[)"`Q+#,Y-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM
M+3U?3F5X=%!A<G1?8CAE9&)C931?8C0V9%\T868V7S@P8F5?83EA9C(X,3<V
M,3(U#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(X961B8V4T7V(T
M-F1?-&%F-E\X,&)E7V$Y868R.#$W-C$R-2]7;W)K<VAE971S+U-H965T,#8N
M:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT
M86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S
M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I
M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E
M=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS
M1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C
M<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E
M<&]R="!I9#TS1$E$,$4R2#X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY.3U1%
M(#$@+2!.05154D4@3T8@3U!%4D%424].4RP@4TE'3DE&24-!3E0@04-#3U5.
M5$E.1R!03TQ)0TE%4SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XV($UO;G1H<R!%;F1E9#PO=&@^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y*=6XN(#,P+"`R,#$Q/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/DYO=&5S('1O($9I;F%N8VEA;"!3=&%T96UE;G1S
M/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DY/
M5$4@,2`M($Y!5%5212!/1B!/4$52051)3TY3+"!324=.249)0T%.5"!!0T-/
M54Y424Y'(%!/3$E#2453/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<"!S='EL93TS1"=M87)G:6XZ(#!P="<^)B,Q-C`[/"]P/@T*#0H\<"!S
M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E
M<FEF.R!M87)G:6XZ(#`G/CQB/DY/5$4@,2`F(S$U,#L@/&9O;G0@<W1Y;&4]
M,T0G8V]L;W(Z(&)L86-K)SY.05154D4@3T8@3U!%4D%424].4RP-"D)!4TE3
M($]&(%!215-%3E1!5$E/3B!!3D0@4U5-34%262!/1B!324=.249)0T%.5"!!
M0T-/54Y424Y'(%!/3$E#2453/"]F;VYT/CPO8CX\+W`^#0H-"CQP('-T>6QE
M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[
M(&UA<F=I;CH@,"<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q
M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`[
M('1E>'0M:6YD96YT.B`P+C5I;B<^/&(^/'4^0G5S:6YE<W,@06-T:79I='D\
M+W4^/"]B/CPO<#X-"@T*/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.
M97<@4F]M86XL(%1I;65S+"!397)I9CL@;6%R9VEN.B`P)SXF(S$V,#L\+W`^
M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4
M:6UE<RP@4V5R:68[(&UA<F=I;BUT;W`Z(#`[(&UA<F=I;BUB;W1T;VTZ(#`[
M('1E>'0M86QI9VXZ(&IU<W1I9GD[('1E>'0M:6YD96YT.B`R,G!T.R!M87)G
M:6XM;&5F=#H@,'!T)SXF(SD[)B,Y.PT*26YF;W)M871I;VX@4WES=&5M<R!!
M<W-O8VEA=&5S+"!);F,N("A#;VUP86YY*2!W87,@:6YC;W)P;W)A=&5D('5N
M9&5R('1H92!L87=S(&]F('1H92!3=&%T92!O9B!&;&]R:61A(&]N($UA>2`S
M,2P@,3DY-"X@5&AE#0I#;VUP86YY/&9O;G0@<W1Y;&4],T0G8V]L;W(Z(",T
M-S0X-$(G/B`\+V9O;G0^<')O=FED97,@36]B:6QE($1A=&$@0V5N=&5R($UA
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M;VXN)B,Q-C`[(%5T:6QI>FEN9R!A('!R;W!R:65T87)Y(&%N9"!P871E;G1E
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M-$(G/BX\+V9O;G0^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I
M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`[('1E>'0M
M:6YD96YT.B`M,"XU:6XG/B8C,38P.SPO<#X-"@T*/'`@<W1Y;&4],T0G9F]N
M=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I;65S+"!397)I9CL@;6%R9VEN
M.B`P.R!T97AT+6EN9&5N=#H@,"XU:6X[('1E>'0M86QI9VXZ(&IU<W1I9GDG
M/E1H92!A8V-O;7!A;GEI;F<@=6YA=61I=&5D(&-O;F1E;G-E9"!C;VYS;VQI
M9&%T960-"F9I;F%N8VEA;"!S=&%T96UE;G1S(&AA=F4@8F5E;B!P<F5P87)E
M9"!I;B!A8V-O<F1A;F-E('=I=&@@86-C;W5N=&EN9R!P<FEN8VEP;&5S(&=E
M;F5R86QL>2!A8V-E<'1E9"!I;B!T:&4@56YI=&5D(%-T871E<R!O9B!!;65R
M:6-A#0IA;F0@=VET:"!T:&4@<G5L97,@86YD(')E9W5L871I;VYS(&]F('1H
M92!5+E,@4V5C=7)I=&EE<R!A;F0@17AC:&%N9V4@0V]M;6ES<VEO;B!F;W(@
M:6YT97)I;2!F:6YA;F-I86P@:6YF;W)M871I;VXN)B,Q-C`[)B,Q-C`[06-C
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M=&%I;F5D(&EN('1H:7,@<F5P;W)T(&%N9"!T:&4@875D:71E9`T*8V]N<V]L
M:61A=&5D(&9I;F%N8VEA;"!S=&%T96UE;G1S(&%N9"!A8V-O;7!A;GEI;F<@
M;F]T97,@:6YC;'5D960@:6X@=&AE($-O;7!A;GDF(S$T-CMS($%N;G5A;"!2
M97!O<G0@;VX@1F]R;2`Q,"U+(&9O<B!T:&4@>65A<@T*96YD960@1&5C96UB
M97(F(S$V,#LS,2P@,C`Q,"X\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P
M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA<F=I;CH@,"`P
M(#`@,"XU:6X[('1E>'0M:6YD96YT.B`M,"XU:6XG/B8C,38P.SPO<#X-"@T*
M/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I;65S
M+"!397)I9CL@;6%R9VEN.B`P(#`@,"`P+C5I;CL@=&5X="UI;F1E;G0Z("TP
M+C5I;B<^)B,Y.SQB/CQU/E)E8V5N="!!8V-O=6YT:6YG(%!R;VYO=6YC96UE
M;G1S/"]U/CPO8CX\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM
M97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA<F=I;CH@,"`P(#`@,"XU
M:6X[('1E>'0M:6YD96YT.B`M,"XU:6XG/B8C,38P.SPO<#X-"@T*/'`@<W1Y
M;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I;65S+"!397)I
M9CL@;6%R9VEN.B`P.R!T97AT+6EN9&5N=#H@,"XU:6X[('1E>'0M86QI9VXZ
M(&IU<W1I9GDG/D%C8V]U;G1I;F<@4W1A;F1A<F1S(%5P9&%T97,@=VAI8V@@
M=V5R92!N;W0-"F5F9F5C=&EV92!U;G1I;"!A9G1E<B!*=6YE(#,P+"`R,#$Q
M(&%R92!N;W0@97AP96-T960@=&\@:&%V92!A('-I9VYI9FEC86YT(&5F9F5C
M="!O;B!T:&4@0V]M<&%N>2=S(&-O;F1E;G-E9"!C;VYS;VQI9&%T960@9FEN
M86YC:6%L#0IP;W-I=&EO;B!O<B!R97-U;'1S(&]F(&]P97)A=&EO;G,N/"]P
M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@
M5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`@,"`P(#`N-6EN)SXF(S$V,#L\+W`^
M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4
M:6UE<RP@4V5R:68[(&UA<F=I;CH@,#L@=&5X="UI;F1E;G0Z(#`N-6EN)SX\
M8CX\=3Y5<V4@;V8@17-T:6UA=&5S/"]U/CPO8CX\+W`^#0H-"CQP('-T>6QE
M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[
M(&UA<F=I;CH@,"<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q
M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`[
M('1E>'0M:6YD96YT.B`P+C5I;CL@=&5X="UA;&EG;CH@:G5S=&EF>2<^5&AE
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M(&9R;VT@=&AO<V4@97-T:6UA=&5S+CPO<#X-"@T*/'`@<W1Y;&4],T0G9F]N
M=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I;65S+"!397)I9CL@;6%R9VEN
M.B`P(#`@,"`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT
M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ
M(#`@,"`P(#`N-6EN)SX\8CX\=3Y296-L87-S:69I8V%T:6]N<SPO=3X\+V(^
M/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA
M;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`@,"`P(#`N-6EN.R!T97AT+6EN
M9&5N=#H@+3`N-6EN)SX\8CXF(S$V,#L\+V(^/"]P/@T*#0H\<"!S='EL93TS
M1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M
M87)G:6XZ(#`[('1E>'0M:6YD96YT.B`P+C5I;B<^0V5R=&%I;B!R96-L87-S
M:69I8V%T:6]N<R!H879E(&)E96X@;6%D92!T;PT*=&AE('!R:6]R('!E<FEO
M9"!F:6YA;F-I86P@<W1A=&5M96YT<R!P<F5S96YT960@=&\@8V]N9F]R;2!T
M;R`R,#$Q+B!3=6-H(')E8VQA<W-I9FEC871I;VYS(&AA=F4@;F\@969F96-T
M(&]N(')E<&]R=&5D(&EN8V]M92X\+W`^#0H-"CQP('-T>6QE/3-$)VUA<F=I
M;CH@,'!T)SX\+W`^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].
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M#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$
M0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T
M9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO
M=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T
M/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T
M(&ED/3-$240P13)(/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/DY/5$4@-"!0
M4D]015)462!!3D0@15%525!-14Y4/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/C8@36]N=&AS($5N9&5D
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/DIU;BX@,S`L(#(P,3$\8G(^/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3F]T97,@=&\@1FEN86YC:6%L(%-T
M871E;65N=',\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^3D]412`T(%!23U!%4E19($%.1"!%455)4$U%3E0\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQP('-T>6QE/3-$)VUA<F=I;CH@,'!T
M)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@
M3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA<F=I;CH@,"`P(#`@,"XU:6X[
M('1E>'0M:6YD96YT.B`M,"XU:6XG/CQB/DY/5$4@-"`F(S$U,#L@4%)/4$52
M5%D@04Y$($5154E0345.5#PO8CX\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z
M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA<F=I;CH@
M,"`P(#`@,"XU:6X[('1E>'0M:6YD96YT.B`M,"XU:6XG/CPO<#X-"@T*/'`@
M<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I;65S+"!3
M97)I9CL@;6%R9VEN.B`P(#`@,"`P+C5I;CL@=&5X="UI;F1E;G0Z("TP+C5I
M;B<^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2
M;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`@,"`P(#`N-6EN.R!T97AT
M+6EN9&5N=#H@+3`N-6EN)SX\8CX\+V(^/"]P/@T*#0H\=&%B;&4@8F]R9&5R
M/3-$,"!C96QL<&%D9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T>6QE/3-$
M)W=I9'1H.B`Q,#`E.R!B;W)D97(M8V]L;&%P<V4Z(&-O;&QA<'-E.R!F;VYT
M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF)SX-"CQT<CX-
M"B`@("`\=&0@<W1Y;&4],T0G9F]N=#H@,3%P="!#86QI8G)I+"!(86QV971I
M8V$L(%-A;G,M4V5R:68[('9E<G1I8V%L+6%L:6=N.B!B;W1T;VT[('=I9'1H
M.B`V-"4G/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)V9O;G0M=V5I
M9VAT.B!B;VQD.R!V97)T:6-A;"UA;&EG;CH@;6ED9&QE.R!T97AT+6%L:6=N
M.B!C96YT97(G/D%S(&]F)B,Q-C`[/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G
M9F]N="UW96EG:'0Z(&)O;&0[('9E<G1I8V%L+6%L:6=N.B!M:61D;&4[('1E
M>'0M86QI9VXZ(&-E;G1E<B<^07,@;V8F(S$V,#L\+W1D/CPO='(^#0H\='(@
M<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ(&UI9&1L92<^#0H@("`@/'1D('-T
M>6QE/3-$)W!A9&1I;F<M;&5F=#H@-#5P>#L@9F]N="UW96EG:'0Z(&)O;&0[
M('1E>'0M86QI9VXZ(&QE9G0G/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE
M/3-$)V9O;G0M=V5I9VAT.B!B;VQD.R!T97AT+61E8V]R871I;VXZ('5N9&5R
M;&EN93L@=&5X="UA;&EG;CH@8V5N=&5R)SY*=6YE(#,P+"`R,#$Q/"]T9#X-
M"B`@("`\=&0@<W1Y;&4],T0G9F]N="UW96EG:'0Z(&)O;&0[('1E>'0M9&5C
M;W)A=&EO;CH@=6YD97)L:6YE.R!T97AT+6%L:6=N.B!C96YT97(G/D1E8V5M
M8F5R(#,Q+"`R,#$P/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.B!M:61D;&4G/@T*("`@(#QT9"!S='EL93TS1"=P861D:6YG+6QE
M9G0Z(#0U<'@[(&9O;G0M=V5I9VAT.B!B;VQD.R!T97AT+6%L:6=N.B!L969T
M)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=F;VYT+7=E:6=H=#H@
M8F]L9#L@=&5X="UA;&EG;CH@8V5N=&5R)SXF(S$V,#L\+W1D/@T*("`@(#QT
M9"!S='EL93TS1"=F;VYT+7=E:6=H=#H@8F]L9#L@=&5X="UA;&EG;CH@8V5N
M=&5R)SXF(S$V,#L\+W1D/CPO='(^#0H\='(@<W1Y;&4],T0G8F%C:V=R;W5N
M9"UC;VQO<CH@<F=B*#(P-"PR,S@L,C4U*2<^#0H@("`@/'1D('-T>6QE/3-$
M)W!A9&1I;F<M;&5F=#H@-#5P>#L@=F5R=&EC86PM86QI9VXZ(&UI9&1L93L@
M=&5X="UA;&EG;CH@;&5F="<^0V]M<'5T97(@<V]F='=A<F4@*&1E=F5L;W!E
M9"D\+W1D/@T*("`@(#QT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CH@8F]T
M=&]M.R!T97AT+6%L:6=N.B!C96YT97(G/B9N8G-P.R0Q.2PS-3`\+W1D/@T*
M("`@(#QT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CH@;6ED9&QE.R!T97AT
M+6%L:6=N.B!C96YT97(G/B9N8G-P.R0Q-C(L,S0V/"]T9#X\+W1R/@T*/'1R
M('-T>6QE/3-$)V)A8VMG<F]U;F0M8V]L;W(Z(%=H:71E)SX-"B`@("`\=&0@
M<W1Y;&4],T0G<&%D9&EN9RUL969T.B`T-7!X.R!V97)T:6-A;"UA;&EG;CH@
M;6ED9&QE.R!T97AT+6%L:6=N.B!L969T)SY#;VUP=71E<B!S;V9T=V%R92`H
M<'5R8VAA<V5D*3PO=&0^#0H@("`@/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L
M:6=N.B!B;W1T;VT[('1E>'0M86QI9VXZ(&-E;G1E<B<^-3DP/"]T9#X-"B`@
M("`\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ(&UI9&1L93L@=&5X="UA
M;&EG;CH@8V5N=&5R)SXU.3`\+W1D/CPO='(^#0H\='(@<W1Y;&4],T0G8F%C
M:V=R;W5N9"UC;VQO<CH@<F=B*#(P-"PR,S@L,C4U*2<^#0H@("`@/'1D('-T
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M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS
M1"=V97)T:6-A;"UA;&EG;CH@8F]T=&]M.R!T97AT+6%L:6=N.B!C96YT97(G
M/C$P+#`W,CPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N
M.B!M:61D;&4[('1E>'0M86QI9VXZ(&-E;G1E<B<^,3`L,#<R/"]T9#X\+W1R
M/@T*/'1R('-T>6QE/3-$)V)A8VMG<F]U;F0M8V]L;W(Z(%=H:71E)SX-"B`@
M("`\=&0@<W1Y;&4],T0G<&%D9&EN9RUL969T.B`T-7!X.R!V97)T:6-A;"UA
M;&EG;CH@;6ED9&QE.R!T97AT+6%L:6=N.B!L969T)SY&=7)N:71U<F4L(&9I
M>'1U<F5S+"!A;F0@97%U:7!M96YT/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G
M=F5R=&EC86PM86QI9VXZ(&)O='1O;3L@=&5X="UA;&EG;CH@8V5N=&5R)SX\
M=3XS-RPY.#,\+W4^/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ(&UI9&1L93L@=&5X="UA;&EG;CH@8V5N=&5R)SX\=3XR-RPW-3(\
M+W4^/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)V)A8VMG<F]U;F0M8V]L;W(Z
M(')G8B@R,#0L,C,X+#(U-2DG/@T*("`@(#QT9"!S='EL93TS1"=F;VYT.B`Q
M,7!T($-A;&EB<FDL($AA;'9E=&EC82P@4V%N<RU397)I9CL@=F5R=&EC86PM
M86QI9VXZ(&)O='1O;2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G
M=F5R=&EC86PM86QI9VXZ(&)O='1O;3L@=&5X="UA;&EG;CH@8V5N=&5R)SXV
M-RPY.34\+W1D/@T*("`@(#QT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CH@
M;6ED9&QE.R!T97AT+6%L:6=N.B!C96YT97(G/C(P,"PW-C`\+W1D/CPO='(^
M#0H\='(@<W1Y;&4],T0G8F%C:V=R;W5N9"UC;VQO<CH@5VAI=&4G/@T*("`@
M(#QT9"!S='EL93TS1"=P861D:6YG+6QE9G0Z(#0U<'@[('9E<G1I8V%L+6%L
M:6=N.B!M:61D;&4[('1E>'0M86QI9VXZ(&QE9G0G/DQE<W,@86-C=6UU;&%T
M960@9&5P<F5C:6%T:6]N(&%N9"!A;6]R=&EZ871I;VX\+W1D/@T*("`@(#QT
M9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CH@8F]T=&]M.R!T97AT+6%L:6=N
M.B!C96YT97(G/C(S+#$P,CPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.B!M:61D;&4[('1E>'0M86QI9VXZ(&-E;G1E<B<^,3@Q+#`W
M-CPO=&0^/"]T<CX-"CQT<B!S='EL93TS1"=B86-K9W)O=6YD+6-O;&]R.B!R
M9V(H,C`T+#(S."PR-34I)SX-"B`@("`\=&0@<W1Y;&4],T0G9F]N=#H@,3%P
M="!#86QI8G)I+"!(86QV971I8V$L(%-A;G,M4V5R:68[('9E<G1I8V%L+6%L
M:6=N.B!B;W1T;VTG/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E
M>'0M9&5C;W)A=&EO;CH@=6YD97)L:6YE.R!V97)T:6-A;"UA;&EG;CH@8F]T
M=&]M.R!T97AT+6%L:6=N.B!C96YT97(G/B9N8G-P.R0T-"PX.3,\+W1D/@T*
M("`@(#QT9"!S='EL93TS1"=T97AT+61E8V]R871I;VXZ('5N9&5R;&EN93L@
M=F5R=&EC86PM86QI9VXZ(&UI9&1L93L@=&5X="UA;&EG;CH@8V5N=&5R)SXF
M;F)S<#LD,3DL-C@T/"]T9#X\+W1R/@T*/"]T86)L93X-"@T*/'`@<W1Y;&4]
M,T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I;65S+"!397)I9CL@
M;6%R9VEN.B`P(#`@,"`P+C5I;CL@=&5X="UI;F1E;G0Z("TP+C5I;B<^/&(^
M)B,Q-C`[/"]B/CPO<#X-"@T*/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE
M<R!.97<@4F]M86XL(%1I;65S+"!397)I9CL@;6%R9VEN.B`P(#`@,"`P+C5I
M;CL@=&5X="UI;F1E;G0Z("TP+C5I;B<^/"]P/@T*#0H\<"!S='EL93TS1"=F
M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G
M:6XZ(#`@,"`P(#`N-6EN.R!T97AT+6EN9&5N=#H@+3`N-6EN)SXF(S$V,#L\
M+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N
M+"!4:6UE<RP@4V5R:68[(&UA<F=I;CH@,"<^1&5P<F5C:6%T:6]N(&%N9"!A
M;6]R=&EZ871I;VX@97AP96YS92!F;W(@<')O<&5R='D@86YD(&5Q=6EP;65N
M=`T*=V%S("9N8G-P.R0T+#,W,B!A;F0@)FYB<W`[)"`@.#0L.3`R(&9O<B!T
M:&4@<VEX(&UO;G1H<R!E;F1E9"!*=6YE(#,P+"`R,#$Q(&%N9"`R,#$P+"!R
M97-P96-T:79E;'DN/"]P/@T*#0H\<"!S='EL93TS1"=M87)G:6XZ(#!P="<^
M/"]P/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A
M8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?
M8CAE9&)C931?8C0V9%\T868V7S@P8F5?83EA9C(X,3<V,3(U#0I#;VYT96YT
M+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+V(X961B8V4T7V(T-F1?-&%F-E\X,&)E
M7V$Y868R.#$W-C$R-2]7;W)K<VAE971S+U-H965T,#@N:'1M;`T*0V]N=&5N
M="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N
M="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M
M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M
M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C
M<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@
M1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^
M#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$
M,$4R2#X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L
M<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY.3U1%(#$Q("T@4U504$Q%
M345.5"!#05-(($9,3U<@24Y&3U)-051)3TX\8G(^/"]S=')O;F<^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^-B!-;VYT:',@
M16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^2G5N+B`S,"P@,C`Q,3QB<CX\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY.;W1E<R!T;R!&:6YA;F-I
M86P@4W1A=&5M96YT<SPO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y.3U1%(#$Q("T@4U504$Q%345.5"!#05-(($9,3U<@24Y&
M3U)-051)3TX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQP('-T
M>6QE/3-$)VUA<F=I;CH@,'!T)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$
M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA
M<F=I;CH@,"<^/&(^3D]412`Q,2`F(S$U,#L@4U504$Q%345.5$%,($-!4T@@
M1DQ/5R!)3D9/4DU!5$E/3CPO8CX\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z
M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA<F=I;CH@
M,"<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S
M($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`@,"`P(#`N-6EN
M.R!T97AT+6EN9&5N=#H@+3`N-6EN.R!T97AT+6%L:6=N.B!J=7-T:69Y)SXF
M(SD[4W5P<&QE;65N=&%L(&1I<V-L;W-U<F5S(&]F(&-A<V@-"F9L;W<@:6YF
M;W)M871I;VX@9F]R('1H92!S:7@@;6]N=&AS(&5N9&5D($IU;F4@,S`L(#(P
M,3$@86YD(#(P,3`@:7,@<W5M;6%R:7IE9"!A<R!F;VQL;W=S.CPO<#X-"@T*
M/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I;65S
M+"!397)I9CL@;6%R9VEN.B`P(#`@,"`P+C5I;CL@=&5X="UI;F1E;G0Z("TP
M+C5I;B<^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE
M=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`@,"`P(#`N-6EN.R!T
M97AT+6EN9&5N=#H@+3`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$
M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA
M<F=I;CH@,"`P(#`@,"XU:6X[('1E>'0M:6YD96YT.B`M,"XU:6XG/CPO<#X-
M"@T*/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I
M;65S+"!397)I9CL@;6%R9VEN.B`P(#`@,"`P+C5I;CL@=&5X="UI;F1E;G0Z
M("TP+C5I;B<^/"]P/@T*#0H\=&%B;&4@8V5L;'!A9&1I;F<],T0P(&-E;&QS
M<&%C:6YG/3-$,"!S='EL93TS1"=W:61T:#H@,3`P)2<^#0H\='(@<W1Y;&4]
M,T0G=F5R=&EC86PM86QI9VXZ(&)O='1O;3L@=&5X="UA;&EG;CH@8V5N=&5R
M)SX-"B`@("`\=&@^)B,Q-C`[/"]T:#X-"B`@("`\=&@^)B,Q-C`[(#QB/CQU
M/C(P,3$\+W4^/"]B/CPO=&@^#0H@("`@/'1H/CQB/CQU/C(P,3`\+W4^/"]B
M/CPO=&@^/"]T<CX-"CQT<B!S='EL93TS1"=V97)T:6-A;"UA;&EG;CH@=&]P
M.R!T97AT+6%L:6=N.B!L969T.R!B86-K9W)O=6YD+6-O;&]R.B!R9V(H,C`T
M+#(S."PR-34I)SX-"B`@("`\=&0@<W1Y;&4],T0G=VED=&@Z(#<U)2<^)B,Q
M-C`[0V%S:"!P86ED(&1U<FEN9R!T:&4@<&5R:6]D<PT*9F]R(&EN=&5R97-T
M(&%N9"!I;F-O;64@=&%X97,Z/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G=VED
M=&@Z(#$R)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G=VED=&@Z
M(#$S)2<^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.B!T;W`[('1E>'0M86QI9VXZ(&QE9G0[(&)A8VMG<F]U;F0M8V]L
M;W(Z(%=H:71E)SX-"B`@("`\=&0^)B,Q-C`[26YC;VUE('1A>&5S/"]T9#X-
M"B`@("`\=&0@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R)SXF;F)S<#LD
M("T@/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R
M)SXF;F)S<#LD("T\+W1D/CPO='(^#0H\='(@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ('1O<#L@=&5X="UA;&EG;CH@;&5F=#L@8F%C:V=R;W5N9"UC;VQO
M<CH@<F=B*#(P-"PR,S@L,C4U*2<^#0H@("`@/'1D/B8C,38P.TEN=&5R97-T
M/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G=&5X="UA;&EG;CH@8V5N=&5R)SXF
M;F)S<#LD(#$L,#DV/"]T9#X-"B`@("`\=&0@<W1Y;&4],T0G=&5X="UA;&EG
M;CH@8V5N=&5R)SXF;F)S<#LD(#$L,3$Y/"]T9#X\+W1R/@T*/"]T86)L93X-
M"@T*/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL(%1I
M;65S+"!397)I9CL@;6%R9VEN.B`P(#`@,"`P+C5I;CL@=&5X="UI;F1E;G0Z
M("TP+C5I;B<^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S
M($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`@,"`P(#`N-6EN
M.R!T97AT+6EN9&5N=#H@+3`N-6EN)SX\+W`^#0H-"CQP('-T>6QE/3-$)V9O
M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA<F=I
M;CH@,"`P(#`@,"XU:6X[('1E>'0M:6YD96YT.B`M,"XU:6XG/B8C,38P.SPO
M<#X-"@T*/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL
M(%1I;65S+"!397)I9CL@;6%R9VEN.B`P(#`@,"`P+C5I;CL@=&5X="UI;F1E
M;G0Z("TP+C5I;B<^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I
M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`G/CQB/DY/
M5$4@,3(@)B,Q-3`[($]015)!5$E.1R!,14%313PO8CX\+W`^#0H-"CQP('-T
M>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R
M:68[(&UA<F=I;CH@,"<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT
M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ
M(#`[('1E>'0M:6YD96YT.B`P+C5I;CL@=&5X="UA;&EG;CH@:G5S=&EF>2<^
M5&AE($-O;7!A;GD@;&5A<V5D(&ET<R!086QM($-I='DL($9L;W)I9&$@9F%C
M:6QI='DN#0I/;B!-87)C:"`R+"`R,#`Y('1H92!L96%S92!W87,@<F5N97=E
M9"!F;W(@)FYB<W`[)#$L,C`P('!E<B!M;VYT:"X@5&AE($-O;7!A;GD@:&5L
M9"!A;B!A9&1I=&EO;F%L(&]P=&EO;B!T;R!R96YE=R!T:&4@;&5A<V4@)B,Q
M-#<[870-"G1H92!M87)K970@<')I8V4N)B,Q-#@[(%1H:7,@<F5N97=E9"!L
M96%S92!W96YT(&EN=&\@969F96-T($IU;F4@,2P@,C`P.2X@4F5N="!E>'!E
M;G-E(&9O<B!T:&4@=&AR964@;6]N=&AS(&5N9&5D($IU;F4@,S`L(#(P,3$-
M"F%N9"`R,#$P('=A<R`F;F)S<#LD-2PQ,3(@86YD("9N8G-P.R0W+#8V."P@
M<F5S<&5C=&EV96QY+CPO<#X-"@T*/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4
M:6UE<R!.97<@4F]M86XL(%1I;65S+"!397)I9CL@;6%R9VEN.B`P.R!T97AT
M+6EN9&5N=#H@,"XU:6X[('1E>'0M86QI9VXZ(&IU<W1I9GDG/B8C,38P.SPO
M<#X-"@T*/'`@<W1Y;&4],T0G9F]N=#H@,3!P="!4:6UE<R!.97<@4F]M86XL
M(%1I;65S+"!397)I9CL@;6%R9VEN.B`P.R!T97AT+6EN9&5N=#H@,"XU:6X[
M('1E>'0M86QI9VXZ(&IU<W1I9GDG/B!);B!!<')I;"`R,#$Q+"!T:&4@0V]M
M<&%N>2!E;G1E<F5D(&EN=&\@82!N97<-"G1H<F5E('EE87(@;&5A<V4@9F]R
M(&]F9FEC92!S<&%C92!I;B!3='5A<G0N(%1H92!L96%S92!B96=I;G,@:6X@
M075G=7-T(&%N9"!P<F]V:61E<R!F;W(@;6EN:6UU;2!M;VYT:&QY(&QE87-E
M('!A>6UE;G1S(&]F("9N8G-P.R0Q+#8Y,"P-"B9N8G-P.R0Q+#@P,R!A;F0@
M)FYB<W`[)#$L.3$U(&9O<B!Y96%R<R!O;F4L('1W;R!A;F0@=&AR964L(')E
M<W!E8W1I=F5L>2X\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM
M97,@3F5W(%)O;6%N+"!4:6UE<RP@4V5R:68[(&UA<F=I;CH@,"<^)B,Q-C`[
M/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA
M;BP@5&EM97,L(%-E<FEF.R!M87)G:6XZ(#`G/B8C,38P.SPO<#X-"@T*/'`@
M<W1Y;&4],T0G;6%R9VEN.B`P<'0G/CPO<#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL
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M(E-H965T,#$N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#`R+FAT
M;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970P,RYH=&UL(B\^#0H@/&\Z
M1FEL92!(4F5F/3-$(E-H965T,#0N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS
M1")3:&5E=#`U+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970P-BYH
M=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,#<N:'1M;"(O/@T*(#QO
M.D9I;&4@2%)E9CTS1")3:&5E=#`X+FAT;6PB+SX-"CPO>&UL/@T*+2TM+2TM
M/5].97AT4&%R=%]B.&5D8F-E-%]B-#9D7S1A9C9?.#!B95]A.6%F,C@Q-S8Q
&,C4M+0T*
`
end

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
