ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2015

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

12. ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following:

	December 31, 2015		December 31, 2014
Royalties payable	$	487,739	$	314,787
Accrued compensation		49,769		23,573
Commissions payable		15,900		15,900
Accrued interest payable		1,589,256		987,659
Other		205,360		248,263
Accrued expenses and other liabilities, net	$	2,248,024	$	1,590,182

Excluded above is approximately $217,000of accrued expenses and other liabilities for both December 31, 2015 and December 31, 2014 thatfall under the LPA with ASC Recap, and are expected to be repaid using the process as described in Note 11.  Because there can be no assurance that the Company will be successful in completing this process, the Company retains ultimate responsibility for these liabilities, until fully paid down.

As of December 21, 2015 and 2014, approximately $ 1,453,000 and $ 922,000 respectively, of accrued interest is to related parties.