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ACCRUED LIABILITIES AND OTHER PAYABLES
12 Months Ended
Dec. 31, 2011
ACCRUED LIABILITIES AND OTHER PAYABLES
8. ACCRUED LIABILITIES AND OTHER PAYABLES
 
Accrued liabilities and other payables consisted of the following as of December 31, 2011 and 2010:
 
2011
2010
Employee training, labor union expenditure and social insurance payable
$
305,800
$
245,019
Consulting, auditing, and legal expenses
439,731
541,638
Payable to Yingfeng
-
1,730,451
Accrued payroll and welfare
284,011
259,120
Accrued system maintenance expense
76,107
72,409
Other
173,909
25,421
Total
$
1,279,558
$
2,874,058
 
Payable to Yingfeng is the cost of obtaining the ownership of two TRT projects (Zhangzhi and Xingtai) that were previously owned by Yingfeng. As of December 31, 2011, the Company made full payment to Yingfeng.