Other Accrued Liabilities

6 Months Ended

Jun. 30, 2011

Other Accrued Liabilities [Abstract]

Other Accrued Liabilities

Note 7

Other Accrued Liabilities:

Set forth below is a detailed listing of other accrued liabilities:

	June 30, 2011		December 31, 2010
	(unaudited)
Accrued professional and consulting fees	$	880,439	$	203,445
Accrued warranty		995,855		1,001,236
Accrued excise taxes and other expenses		459,090		391,671
Accrued sales returns – CVS/pharmacy		169,171		169,171
Total other accrued liabilities	$	2,504,555	$	1,765,523

CVS/pharmacy informed the Company that it intended to return, and be refunded for, its entire unsold inventory of products that it purchased from Photo Therapeutics, Ltd. (“PTL”) in 2008. The revenues from the original sales were included in deferred revenues in previous quarters and were not recognized into revenue by the Company. Most of the unsold inventory was returned to the Company in 2010, but is in unsalable condition.