Quarterly report pursuant to Section 13 or 15(d)

L. COMMITMENTS AND CONTINGENCIES (Tables)

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L. COMMITMENTS AND CONTINGENCIES (Tables)
9 Months Ended
Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]  
Office Lease Obligations
2014 (remainder of)   $ 122,103  
2015     494,806  
2016     245,274  
2017     251,740  
2018     258,381  
2019 and thereafter     422,182  
Total   $ 1,794,486  
Expected rent payments receivable
2014 (remainder of)   $ 34,301  
2015     138,919  
Total   $ 173,220  
Sales tax accrual
    September 30, 2014     December 31, 2013  
Balance, beginning of year   $ 1,080,482     $ 1,188,133  
Collections     290,555       409,782  
Provisions     (449,295 )     (138,352 )
Interest and penalties           7,342  
Payments     (469,600 )     (386,423 )
Balance, end of period   $ 452,142     $ 1,080,482