9. Other accrued expenses and other liabilities

6 Months Ended

Jun. 30, 2012

Notes to Financial Statements

NOTE 9 - Other accrued expenses and other liabilities

Other accrued expenses and other liabilities consisted of the following:

	June 30, 2012		December 31, 2011
Professional fees	$	969,767	$	494,767
Payroll related		825,983		640,208
Estimated damage liability that may not be covered by insurance		300,000		–
Accrued board fees		162,497		–
Consultant fees		154,839		227,178
Accrued legal judgments		90,732		90,732
Travel expenses		70,339		38,546
Other		11,248		49,884
	$	2,585,405	$	1,541,315

The Estimated rent liability for facilities no longer occupied was determined by accruing 12 months of rent at each of the Company’s three former facilities, which the Company has either vacated or planned to vacate as of June 30, 2012. The Estimated damage liability that may not be covered by insurance was determined based on a property damage estimate related to leaks from a broken pipe at a Company facility that was occupied at the time.