Property and Equipment (Notes)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

PROPERTY AND EQUIPMENT

Property and equipment consists of the following:



	December 31, 2013			December 31, 2012
Furniture and fixtures	$	153,521		$	153,521
Office equipment	34,518			23,400
Computer equipment	169,814			110,568
Leasehold improvements	3,699			—
Total	361,552			287,489
Less accumulated depreciation and amortization	(205,070		)	(173,732		)
Property and equipment, net	$	156,482		$	113,757

Computer equipment includes items under capital leases totaling $119,681 and $87,840 as of December 31, 2013 and 2012, respectively. Accumulated amortization relating to equipment under capital leases totaled $42,549 and $55,008 as of December 31, 2013 and 2012, respectively. Depreciation and amortization expense on property and equipment recorded in general and administrative expense in the accompanying consolidated statements of operations was $51,229 and $49,980 for the twelve months ended December 31, 2013 and 2012, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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