NOTE 12 - OTHER CURRENT LIABILITIES

12 Months Ended

Jun. 30, 2018

Payables and Accruals [Abstract]

NOTE 12 - OTHER CURRENT LIABILITIES

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2018, 2017 and 2016

NOTE 12 - OTHER CURRENT LIABILITIES

Included in other current liabilities are the following:

	June 30,
	2018		2017
Accrued salaries, commissions and payroll taxes	$	3,438,087	$	1,138,545
Litigation accruals		145,029		145,029
Sales tax payable		2,092,403		2,282,042
Legal and other professional fees		119,262		295,570
Accounting fees		125,000		153,750
Self-funded health insurance reserve		79,129		92,397
Accrued interest and penalty		1,497,429		2,341,667
Other		681,656		754,278
	$	8,177,995	$	7,203,278