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3. PROPERTY AND EQUIPMENT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property And Equipment Details
Furniture and fixtures	$ 43,026	$ 42,026
Equipment	299,897	128,207
Vehicles	88,687	88,687
Property and Equipment Gross	431,610	258,920
Less: Accumulated depreciation	262,044	211,014
Property and Equipment Net	$ 169,566	$ 47,906

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Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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Amount before accumulated depreciation of equipment commonly used in offices and stores that have no permanent connection to the structure of a building or utilities. Examples include, but are not limited to, desks, chairs, tables, and bookcases.

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Amount of equipment at the balance sheet date after fresh-start adjustments.

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Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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Period end book value of vehicles owned by the public utility.

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