Fixed Assets
 12 Months Ended
Dec. 31, 2013
Fixed Assets [Abstract]  
Fixed Assets

(3) Fixed Assets

     Fixed assets and their estimated useful lives as of December 31, 2013 and 2012 are as follows:

  2013       2012       Estimated useful life
Equipment and furniture $       1,351,877     $       1,301,341     5 years
 
                  Life of lease or estimated
Leasehold Improvements   437,745       437,745     life of asset if shorter
    1,789,622       1,739,086      
 
Less accumulated depreciation                  
and amortization   (1,725,257 )     (1,680,045 )    
  $ 64,365     $ 59,041      

The Company incurred depreciation expense of $45,212, $34,963 and $39,857 for 2013, 2012, and 2011, respectively in connection with these fixed assets.