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Animal Health License Agreements (Tables)

3 Months Ended

Mar. 31, 2013

Animal Health License Agreements [Abstract]

Schedule of Current and Long-Term Deferred Revenues

Category		Totals
License fees and milestone amounts received / achieved		$	1,716,000
Third party obligations recorded, including WU			(337,060	)
Deferred revenue balance			1,378,940
Revenue amortization to March 31, 2013			(39,226	)
Net deferred revenue balance at March 31, 2013		$	1,339,714

Commencement of license fees revenue recognition	Upon signing or receipt
Commencement of milestone revenue recognition	Upon milestone achievement over then remaining life
Original amortization period	197 months

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- Definition

Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.A.4(a).Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 8

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6935-107765



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A

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