NOTE 10. ACCRUED EXPENSES

At March 31, 2013 and December 31, 2012, accrued expenses amounted to $934,140 and $925,966, respectively. Accrued expenses represent expenses that are owed at the end of the period and have not been billed by the provider or are estimates of services provided. The following table details the items comprising the balances outstanding as of March 31, 2013 and December 31, 2012.

	March 31, 2013		December 31, 2012
Accrued professional fees	$	534,273	$	470,382
Promotional expense		49,922		221,311
Accrued interest		38,606		39,421
Accrued payroll		163,364		52,760
Other accrued expenses		147,975		142,092
	$	934,140	$	925,966