v2.4.0.8

CONDENSED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current assets
Accounts receivable, trade allowance	$ 199,300	$ 199,300
Shareholders' Deficiency
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	36,891,530	36,891,530
Common stock, outstanding	36,891,530	36,891,530

A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

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-Number 210

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Face amount or stated value per share of common stock.

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The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

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Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

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Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Regulation S-X (SX)

-Number 210

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BALQON CORP. 10-Q