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3. CONTRACT ACCOUNTING AND ACCOUNTS RECEIVABLE (Details-Billings in Excess of Cost) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Costs in Excess of Billings on Uncompleted Contracts or Programs [Abstract]
Costs and estimated earnings recognized	$ 882,716	$ 0
Less: Billings or cash received	(790,050)	0
Costs and estimated earnings in excess of billings on uncompleted contracts	92,666	0
Billings and/or cash receipts on uncompleted contract	15,000us-gaap_BillingsInExcessOfCost	166,334us-gaap_BillingsInExcessOfCost
Less: Revenues recognized	(9,386)	(3,205)
Billings in excess of costs and estimated earnings on uncompleted contracts	$ 5,614us-gaap_BillingsInExcessOfCostCurrent	$ 163,129us-gaap_BillingsInExcessOfCostCurrent

Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date.

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- Definition

Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings.

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