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3. CONTRACT ACCOUNTING AND ACCOUNTS RECEIVABLE (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Contract Accounting And Accounts Receivable Details
Revenues Recognized		$ 302,378
Less: Billings or cash receipts on uncompleted contracts		(259,798)
Costs and estimated earnings in excess of billings on uncompleted contracts	0	42,580
Billings and/or cash receipts on uncompleted contract	60,000	1,743,753
Less: Revenues recognized	(33,162)	(1,640,832)
Billings in excess of costs and estimated earnings on uncompleted contracts	26,838	102,921
Accounts receivable	342,770	1,472,716
Less: Allowance for doubtful accounts	(13,254)	(27,742)
Accounts receivable, net	$ 329,516	$ 1,444,974

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- Definition

For unclassified balance sheet, amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business.

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