INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company's deferred income tax assets and liabilities as of December 31, 2013 and 2012 are as follows:

	DECEMBER 31,
	2013		2012
Deferred income tax assets (liabilities):
Net operating loss carryforwards	$	134,395,000	$	132,994,000
Research and development credit carryforward		9,037,000		9,019,000
Equity investment		72,000		72,000
Other		4,361,000		3,665,000
Depreciation		4,000		64,000
Valuation allowance for deferred income tax assets		(147,869,000)		(145,814,000)
Net deferred income tax assets	$	-	$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the provision for income taxes to the federal statutory rate is as follows:

	2013		2012
Tax benefit at statutory rate	$	(1,951,000)	$	(4,945,000)
State taxes		(217,000)		(701,000)
Net R&D credit adjustment		(122,000)		(97,000)
Attribute expiration and other		8,000		4,068,000
Disallowed expenses		2,000		1,000
Change in valuation allowance		2,055,000		2,015,000
Other		231,000		67,000
Change in tax rates		(6,000)		(408,000)
	$	-	$	-

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:

	2013		2012
Unrecognized tax benefits balance at January 1	$	3,006,000	$	3,103,000
Reductions for Tax Positions of Prior Periods		(26,000)		(97,000)
Additions for Tax Positions of Current Period		33,000		-
Unrecognized tax benefits balance at December 31	$	3,013,000	$	3,006,000