Accounts and other receivables consist of the following as of June 30, 2014 and December 31, 2013:

 

		June 30, 2014			December 31, 2013
Pennsylvania Turnpike Authority		$	100,114		$	—
Due from the estate of Electric Transportation Engineering Corporation of America			145,392			143,282
Other accounts receivable			134,346			72,721
		$	379,852		$	216,003