INCOME TAX - Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)
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Dec. 31, 2013
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Dec. 31, 2012
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Income Tax Disclosure [Abstract] | ||
Tax provision/(benefit) computed at the federal statutory rate | $ 215,249 | $ 97,966 |
State income tax (provision), net of federal benefit | 18,600 | |
Research and development credit | (166,522) | 11,639 |
Other | (170,017) | (109,605) |
Valuation allowance | 172,457 | (341,823) |
Provision (benefit) for income taxes | $ 69,767 | $ (341,823) |
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Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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