COMPOSITION OF CERTAIN FINANCIAL STATEMENT CAPTIONS



(In thousands)	September 30, 2013			December 31, 2012
Accounts receivable, net:
Accounts receivable	$	22,506		$	21,636
Less: allowance for doubtful accounts	(1,134		)	(474		)
	$	21,372		$	21,162
Inventories, net:
Finished products	$	14,775		$	17,963
Work in-process	1,450			688
Raw materials	4,426			4,923
Less: inventory reserve	(1,135		)	(1,313		)
	$	19,516		$	22,261
Prepaid expenses and other current assets:
Prepaid supplies	$	839		$	443
Prepaid insurance	843			301
Pharmsynthez Note Receivable and Purchase Option	6,755			—
Other receivables	3,818			886
Taxes recoverable	2,992			1,493
Other	4,304			4,750
	$	19,551		$	7,873
Intangible assets, net:
Technologies	$	52,947		$	52,810
Customer relationships	22,883			23,088
Product registrations	9,861			9,637
Tradenames	3,702			3,746
Covenants not to compete	8,667			8,662
Other	1,177			367
Less: accumulated amortization	(21,904		)	(14,072		)
	$	77,333		$	84,238
Accrued expenses:
Taxes payable	$	3,225		$	1,614
Deferred revenue	7,040			1,518
Clinical trials	3,543			50
Professional fees	7,203			675
Employee benefits	6,416			3,319
Deferred acquisition payments, net of discount	5,335			6,172
Contingent consideration	3,695			5,126
Interest payable related to the Notes	925			—
Other	5,887			6,182
	$	43,269		$	24,656



(In thousands)	September 30, 2013		December 31, 2012
Other long-term liabilities:
Contingent consideration – Cytochroma	$	51,447	$	—
Contingent consideration – Farmadiet	542		532
Contingent consideration – OPKO Diagnostics	12,976		11,310
Contingent consideration – FineTech	—		2,578
Contingent consideration – CURNA	549		510
Deferred acquisition payments, net of discount	—		3,931
Mortgages and other debts payable	3,350		5,150
Deferred tax liabilities	164,892		9,777
Other, including deferred revenue	1,006		380
	$	234,762	$	34,168

The change in value of the intangible assets is primarily due to the acquisitions of Cytochroma Inc. (“Cytochroma”) PROLOR Biotech, Inc. ("PROLOR") and OPKO Do Brasil Comércio De Produtos Farmacéuticos Ltda ("OPKO Brazil"), previously known as Silcon Comércio, Importacao E Exportacao de Produtos Farmacéuticos e Cosmeticos Ltda, as well as the foreign currency fluctuations between the Chilean and Mexican pesos, the Brazilian Reals, the Euro and the Shekel against the U.S. dollar at September 30, 2013 and December 31, 2012.