9 - INCOME TAXES (Detail) - Schedule of Income Tax Expense (USD $)	12 Months Ended
Dec. 31, 2012	Dec. 31, 2011
Current:
Federal	$ 0	$ 0
State	3,000	3,000
	3,000	3,000
Deferred:
Federal	(202,000)	(170,000)
State	(60,000)	(50,000)
Increase in valuation allowance	262,000	220,000
	0	0
Income tax provision	$ 3,000	$ 3,000

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The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

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The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

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The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

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The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

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The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to changes in the valuation allowance for deferred tax assets in the period.

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