NOTE 12 - OTHER CURRENT LIABILITIES

12 Months Ended

Jun. 30, 2017

Payables and Accruals [Abstract]

NOTE 12 - OTHER CURRENT LIABILITIES

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2017, 2016 and 2015

NOTE 12 - OTHER CURRENT LIABILITIES

Included in other current liabilities are the following:

	June 30,
	2017		2016
Accrued salaries, commissions and payroll taxes	$	1,138,545	$	3,188,665
Accrued interest		45,479		45,479
Litigation accruals		145,029		545,029
Sales tax payable		2,282,042		2,402,448
Legal and other professional fees		295,570		384,810
Accounting fees		153,750		241,400
Self-funded health insurance reserve		92,397		392,178
Interest and penalty – sales tax		2,296,188		2,486,927
Other		754,278		1,139,857
	$	7,203,278	$	10,826,793