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5. Receivable from Former Officer and Director (Tables)

3 Months Ended

Mar. 31, 2013

Receivable From Former Officer And Director Tables

Receivable

		March 31,				December 31,
		2013				2012
Gross receivable
Sale of Company common stock, net proceeds retained by Mr. Feller		$	640,000			$	640,000
Value of 378,661 shares of common stock owed by Mr. Feller to the Company, valued at December 31, 2012 price of $0.19			71,946				71,946
Vintage automobile retained by Mr. Feller			38,100				38,100
Other			4,622				4,622
Total			754,668				754,668
Offsets to receivable
Alleged commission on stock sales per Mr. Feller's written declaration			–				–
Deferred salary			(113,667	)			(113,667	)
Expense reports submitted and approved			(30,540	)			(30,540	)
Expense reports to be submitted			–				–
Write off receivable based on stock offsets (see below)			(538,515	)			(538,515	)
Net receivable		$	71,946			$	71,946

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- Definition

Disclosure of accounting policy for policy loans receivable, including the basis for determining the amount reported for loans made to policyholders against and secured by future policy benefits. May also disclose the range of interest rates charged to policyholders on such loans.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-URI http://asc.fasb.org/topic&trid=2303980

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