Deferred Rent

3 Months Ended

Mar. 31, 2013

Deferred Rent [Abstract]

Deferred Rent

6.  Deferred Rent

As of March 31, 2013 deferred rent was:

Component	Current Liabilities	Long-Term Liabilities	Total
Deferred rent expense	$                  3,700	$                 42,300	$               46,000
Deferred rent benefit	24,000	78,000	102,000
	$                27,700	$              120,300	$             148,000

As of December 31, 2012 deferred rent was:

Component	Current Liabilities	Long-Term Liabilities	Total
Deferred rent expense	$                  2,700	$                 43,500	$               46,200
Deferred rent benefit	24,000	84,000	108,000
	$                26,700	$              127,500	$             154,200

Deferred rent expense represents the remaining balance of the aggregate free rent we received from the landlord and escalations that are being recognized over the life of the lease as a component of rent expense. Deferred rent benefit relates to the unamortized portion of the leasehold improvements provided to us by our landlord (i.e., incentives) that we are recognizing on a straight-line basis as a reduction to rent expense over the term of the lease.