NOTE 12 - OTHER CURRENT LIABILITIES

12 Months Ended

Jun. 30, 2013

Payables and Accruals [Abstract]

NOTE 12 - Other Current Liabilities

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2013 and 2012

NOTE 12 - OTHER CURRENT LIABILITIES

Included in other current liabilities are the following:

	June 30,
	2013		2012
Accrued salaries, commissions and payroll taxes	$	710,897	$	569,966
Accrued interest		117,480		190,712
Litigation accruals		809,349		493,349
Sales tax payable		2,858,652		2,764,297
Legal and other professional fees		569,049		577,435
Accounting fees		305,000		345,000
Insurance premiums		13,443		12,634
Interest and penalty – sales tax		2,321,858		2,115,539
Penalty – 401k plan		250,000		250,000
Rent		147,665		207,823
Other		390,968		166,486
	$	8,494,361	$	7,693,241