Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2013

Accrued Expenses and Other Current Liabilities

7. Accrued Expenses and Other Current Liabilities

At December 31, 2013 and 2012, accrued expenses and other current liabilities consisted of the following (in thousands):

	December 31,
	2013		2012
Accrued payroll, related items and deferred compensation	$	47	$	40
Accrued professional fees		4		—
Franchise tax payable		—		9
	$	51	$	49