Telkonet, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

6. ACCRUED LIABILITIES AND EXPENSES (Details)

6. ACCRUED LIABILITIES AND EXPENSES (Details) (USD $)	3 Months Ended		9 Months Ended
6. ACCRUED LIABILITIES AND EXPENSES (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011	Dec. 31, 2010
Accrued Liabilities And Expenses
Accrued liabilities and expenses
Accrued liabilities and expenses	$ 669,066		$ 669,066		$ 684,823
Accrued payroll and payroll taxes	304,289		304,289		285,048
Accrued sales taxes, penalties, and interest	1,158,428		1,158,428		1,068,314
Accrued interest	65,823		65,823		33,600
Warranty	62,642		62,642		104,423	100,293
Total accrued liabilities and expenses	$ 2,260,248		$ 2,260,248		$ 2,176,208

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date.

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.

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