ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2016

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, 2016		December 31, 2015
Royalties payable	$	583,482	$	487,739
Accrued compensation		386,559		49,769
Commissions payable		79,480		15,900
Accrued interest payable		2,172,124		1,589,256
Other		220,663		105,360
Accrued expenses and other liabilities, net	$	3,442,308	$	2,248,024

Excluded above is approximately $217,000 of accrued expenses and other liabilities for both December 31, 2016 and December 31, 2015 that fall 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.