Balance Sheet Accounts

12 Months Ended

Dec. 31, 2013

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Balance Sheet Accounts

7.     Balance Sheet Accounts

Property and Equipment

Property and equipment consists of the following:

		December 31,
	Estimated Useful Life (Years)	2013 Cost			2012 Cost
Machinery and equipment	3-10	$	4,287,940		$	1,901,190
Furniture and fixtures	3-5		1,010,038			1,112,732
Computer equipment and software	3		183,563			1,055,964
Buildings and leasehold improvements	Up to 39		9,615,904			57,296
Land	Indefinite		626,649			—
Construction in-process			104,016			—
			15,828,110			4,127,182
Less: Accumulated depreciation			(2,601,780	)		(3,199,955	)
Total		$	13,226,330		$	927,227

Depreciation expense for the years ended December 31, 2013, 2012, and 2011 was $0.7 million, $0.6 million and $0.2 million, respectively.

The net book value of property and equipment subject to lien is $7.9 million as of December 31, 2013.

Accrued Expenses

Accrued expenses consist of the following:

	December 31,
	2013		2012
Sales returns	$	137,928	$	483,865
Payroll		1,011,888		328,503
Severance costs		—		905,872
Professional fees		892,032		253,987
Other		446,248		244,297
Total	$	2,488,096	$	2,216,524