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Advances on Contracts | 12 Months Ended
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Dec. 31, 2012
Advances on Contracts [Abstract] |
ADVANCES ON CONTRACTS | NOTE E — ADVANCES ON CONTRACTS The Company has entered into fixed arrangements with a contract manufacturer to manufacture STA, CompuDent and Wand Plus. The contract manufacturer bills the Company as the work progresses and it is the Company’s policy is to record these billings as advances on contracts. These advances are reclassified into inventory when the contract manufacturer ships the product and title passes to the Company. The balance of the advances as of December 31, 2012 and 2011 totaled $2,827,446 and $3,406,506, respectively. The advance is classified as current based on the estimated annual usage of the underlying inventory. The Company also has an outstanding accounts payable of $705,000 and $1,752,000 at December 31, 2012 and 2011, respectively to the contract manufacturer related to the progress billings received. Milestone charged to operations approximately $135,000 of parts for the CompuDent and Wand Plus at December 31, 2012, due to the high cost of producing additional instruments.

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