ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2013

ACCRUED EXPENSES

ACCRUED EXPENSES

4. ACCRUED EXPENSES

Accrued expenses consist of the following:

	March 31,		December 31,
	2013		2012
Payroll and related expenses	$	8,917	$	15,048
Royalty expenses	9,368		10,949
Research and development expenses	4,884		2,972
Sales and marketing expenses	12,306		8,017
Rebates, discounts and returns accrual	39,003		38,066
Accrued interest	875		0
Other	8,051		5,688
	$	83,404	$	80,740