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

12. COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Component of Operating Other Cost and Expense [Line Items]
Balance, January 1, 2012	$ 1,158,428	$ 1,068,314
Collections		162,975
Provisions		75,979
Interest and penalties		89,020
Payments		(36,331)
Balance, September 30, 2012	1,158,428	1,068,314
Sales Tax [Member]
Component of Operating Other Cost and Expense [Line Items]
Balance, January 1, 2012	1,158,428
Collections	217,350
Provisions	(132,126)
Interest and penalties	20,574
Payments	(15,684)
Balance, September 30, 2012	$ 1,158,428

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