Other Accrued Expenses

9 Months Ended

Sep. 30, 2011

Other Accrued Expenses [Abstract]

OTHER ACCRUED EXPENSES

6) OTHER ACCRUED EXPENSES

Other accrued expenses consisted of the following:

	September 30,		December 31,
	2011		2010
Research and development costs	$	216,000	$	231,000
Marketing and sales costs		176,000		195,000
Reserve for sales returns and allowances		238,000		125,000
Other product related costs		878,000		798,000
Legal and other professional fees		495,000		308,000
Due to former Sirius shareholders		246,000		232,000
Employee benefits		326,000		298,000
Other expenses		149,000		162,000
Total	$	2,724,000	$	2,349,000