ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2013

ACCRUED EXPENSES

ACCRUED EXPENSES

6. ACCRUED EXPENSES

Accrued expenses consist of the following:

	June 30,		December 31,
	2013		2012
Payroll and related expenses	$	16,568	$	15,048
Royalty expenses	10,171		10,949
Research and development expenses	6,137		2,972
Sales and marketing expenses	10,613		8,017
Rebates, discounts and returns accrual	41,158		38,066
Accrued interest	2,188		0
Purchase option payable	7,000		0
Other	16,672		5,688
	$	110,507	$	80,740