Payables and Accruals

12 Months Ended

Dec. 31, 2014

Payables and Accruals:

Accounts Payable and Accrued Liabilities Disclosure

Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist of:

December 31,	2014	2013
Accounts payable	$       607,000	$       607,000
Accrued compensation and related benefits	1,219,000	1,291,000
Sales and payroll taxes payable	258,000	904,000
Preferred dividend payable	110,000	-
Income tax payable	68,000	7,000
Third party software costs payable	31,000	8,000
Deferred rent	-	81,000
Accrued professional services	20,000	26,000
Accrued interest expense	1,000	12,000
Other accrued liabilities	29,000	15,000
	$    2,343,000	$    2,951,000