Note 7 - Accrued Liabilities

9 Months Ended

Sep. 30, 2011

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

7.        Accrued Liabilities

Accrued liabilities consisted of the following:
	September 30, 2011		December 31, 2010
Payroll	$	185,000	$	115,000
Commission and bonus accrual		190,000		48,000
Accrued professional fees		120,000		133,000
Accrued rebates and other		12,000		-
	$	507,000	$	296,000

The Company’s Chief Executive Officer and President are each entitled to a bonus equal to 5% of the pre-tax profits of the Company, excluding bonus expense.  Executive bonuses of $104,000 were accrued for the nine months ended September 30, 2011.  The Chief Executive Officer and President voluntarily declined their bonuses for 2010.  Therefore, no executive bonuses were accrued for the year ended December 31, 2010.