UNCOMPLETED CONTRACTS (Tables)

9 Months Ended

Sep. 30, 2013

Costs, estimated earnings and billings on uncompleted contracts are as follows:

	September 30,			December 31,
	2013			2012

Revenue Recognized	$	373,800		$	63,800
Less: Billings to date		(300,200	)		(28,300	)
Costs and estimated earnings in excess of billings on uncompleted contracts	$	73,600		$	35,500

Billings to date	$	709,200		$	775,800
Revenue recognized		(511,900	)		(448,400	)
Billings in excess of costs and estimated earnings on uncompleted contracts	$	197,300		$	327,400