In accordance with the FASB ASC 985-605-25-3 Software Revenue Recognition if the arrangement does not require significant production, modification, or Customization of software, revenue shall be recognized when all of the following criteria are The Company recognizes sales revenue for hardware, software and customized clinical information systems sales when it is realized or realizable and earned. (1) Sales of Hardware For most of the Company?s hardware product sales, these criteria are met at the time the product is shipped. The Company recognizes revenue from the sale of hardware products, and software bundled with hardware that is essential to the functionality of the hardware sold by the Company in accordance with general revenue recognition accounting guidance based on guidance in FASB ASC 605-25. For the fiscal year ended December 31, 2013 and 2012, there were no hardware sales. For the year 2010, the total hardware sales was $162,840, there was no any software bundle with the hardware sold in 2010. No hardware sales since 2010. (2) Sales of Software In accordance with FASB ASC 605-25 and FASB ASC 985-605-25, ?Revenue Recognition,? the Company recognizes software sales revenue when it is realized or realizable and earned. Revenue is realized or realizable when the product is exchanged for cash or for claim to cash or other assets that are readily convertible into known amount of Cash. The Company must meet all of the following four criteria under FASB ASC 605-25 and FASB ASC 985-605-25 to recognize software revenue. · Persuasive evidence of an arrangement exists · Delivery has occurred · The vendor?s fee is fixed or determinable · Collectability is probable. The Company recognizes revenue in accordance with industry specific software accounting guidance for the following types of sales transactions: (i) standalone sales of software products, (ii) sales of software upgrades and (iii) sales of software bundled with hardware not essential to the functionality of the hardware. (3) Multiple-element Arrangement f