v2.4.0.6

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Operating activities:
Net loss	$ (54,191)	$ (324,048)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Bad debt recovery	(65,235)	(61,348)
Depreciation and amortization	99,043	136,920
Amortization of discount on convertible notes		41,667
Benefit from deferred income taxes		(233,000)
(Increase) decrease in operating assets and increase (decrease) in operating liabilities:
Accounts receivable	3,451,406	3,289,796
Costs on uncompleted projects applicable to future billings	(18,351)	1,301,238
Billings and estimated profit in excess of costs on uncompleted contracts	210,236	(415,882)
Prepaid expenses, inventory and other assets	421,424	189,887
Other long term assets	3,786	1,842
Accounts payable and accrued expenses	(3,617,278)	(2,469,491)
Accrued future project losses	(12,912)	(813,701)
Net cash provided by operating activities	417,928	643,880
Investing activities:
Purchase of property and equipment	(99,913)	(2,000)
Net cash used in investing activities	(99,913)	(2,000)
Financing activities:
Principal payments on current and long-term borrowings	(507,025)	(514,876)
Net cash used in financing activities	(507,025)	(514,876)
Increase (decrease) in cash	(189,010)	127,004
Cash at beginning of period	1,241,052	412,141
Cash at end of period	1,052,042	539,145
Non-cash item
Non-cash refinancing of insurance	$ 352,218	$ 436,979

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OP TECH ENVIRONMENTAL SERVICES INC 10-Q