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

Quarterly report pursuant to Section 13 or 15(d)

1. SUMMARY OF ACCOUNTING POLICIES (Details Narrative)

1. SUMMARY OF ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Summary Of Accounting Policies
Net loss	$ 513,210	$ 9,336	$ (58,430)	$ 1,112,428
Accumulated deficit	(118,402,626)		(118,402,626)		(118,344,196)
Working capital			(51,176)
Stock based compensation expenses related to options granted	1,259	5,655	5,655	44,720
Accrued liability - lease	$ 146,103		$ 146,103

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

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Reference 9: http://www.xbrl.org/2003/role/presentationRef

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-Name Emerging Issues Task Force (EITF)

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Reference 10: http://www.xbrl.org/2003/role/presentationRef

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

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-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

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-Subparagraph a

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Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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+ Details