Other Liabilities

6 Months Ended

Jun. 30, 2013

Other Liabilities

Other Liabilities

13.   Other Liabilities

The Company recorded other current liabilities of approximately$6.5 million and $7.1 million at June 30, 2013 and December 31, 2012, respectively.  The June 30, 2013 and December 31, 2012 amounts include a loss contingency of $4.2 million and $4.6 million, respectively and an unrecognized tax benefit of $2.2 million and $2.5 million, respectively.  The amounts are all related to foreign withholding taxes and include estimated interest, penalties and other adjustments that may be required upon settlement of the liability.  The foreign withholding tax statute of limitations related to the loss contingency will expire through 2017.

The Company has recorded other long term liabilities of approximately $0.1 million and $0.2 million at June 30, 2013 and December 31, 2012, respectively, related to a deferred leasehold liability which represents the recording of rent expense on a straight-line basis while actual rent payments are escalating over the course of the lease and where certain leasehold improvement costs, reimbursable by the landlord, are being amortized, on a straight-line basis, against rent expense over the life of the lease which expires in November 2014.