UNCOMPLETED CONTRACTS (Tables)

12 Months Ended

Dec. 31, 2013

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

	December 31,
	2013			2012

Revenue Recognized	$	331,100		$	63,800
Less: Billings to date		(252,600	)		(28,300	)
Costs and estimated earnings in excess of billings on uncompleted contracts	$	78,500		$	35,500

Billings to date	$	606,700		$	775,800
Revenue recognized		(436,400	)		(448,400	)
Billings in excess of costs and estimated earnings on uncompleted contracts	$	170,300		$	327,400