Accrued Expenses and Other Liabilities

6 Months Ended

Mar. 31, 2013

Accrued Expenses and Other Liabilities [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

4. ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities at March 31, 2013 and September 30, 2012 are as follows:

	March 31, 2013			September 30, 2012
				(audited)
Accrued royalties, rebates, chargebacks, and distribution fees (1)	$	4,109,675		$	2,851,140
Accrued research and development expenses		1,559,159			1,222,140
Accrued selling and marketing expenses		801,066			1,075,387
Accrued general and administrative expenses		780,358			1,094,755
Other liabilities		1,769,277			1,484,916
Total accrued expenses and other liabilities		9,019,535			7,728,338
Less: current portion		(7,946,270	)		(7,062,159	)
Non-current total accrued expenses and other liabilities	$	1,073,265		$	666,179

(1) Accrued royalties, rebates, chargebacks and distribution fees are directly impacted by product revenue and will fluctuate over time in relation to the change in product revenue.