Accrued Liabilities

12 Months Ended

Dec. 31, 2011

Accrued Liabilities {1}

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

Accrued liabilities consist of the following:

	As of December 31,
	2011	2010
Accrued salaries and other compensation	$               987	$           989
Accrued taxes	300	49
Other accrued liabilities	1,247	3,535
Total	$            2,534	$       4,573

Included in other accrued liabilities as of December 31, 2010, is $2,224 which represents the probable amount that as of the date of the financial statements could be reasonably estimated of the Company’s liability for legal fees, associated with an indemnification agreement with a former ClearOne Officer. Please see Note 8 – Commitments and Contingencies – Former Officer Indemnification for further details.