v2.3.0.11

Condensed Consolidated Balance Sheets [Parenthetical] (USD $)	Jun. 30, 2011	Dec. 31, 2010
Allowance for doubtful accounts	$ 178,582	$ 253,714
Preferred stock, no par value	$ 0	$ 0
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, no par value	$ 0	$ 0
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued	37,488,714	37,488,714
Common stock, shares outstanding	37,488,714	37,488,714

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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Issuance value per share of no-par value common stock; generally not indicative of the fair market value per share.

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CREATIVE VISTAS INC 10-Q