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State research and development credit exchange receivable | 6 Months Ended
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Jun. 30, 2013
State research and development credit exchange receivable | 5. State research and development credit exchange receivable The State of Connecticut provides certain companies with the opportunity to exchange certain research and development income tax credit carryforwards for cash in exchange for forgoing the carryforward of the research and development income tax credits. The program provides for an exchange of research and development income tax credits for cash equal to 65% of the value of corporation tax credit available for exchange. Current estimated amounts receivable under the program were $450,000 at June 30, 2013 and December 31, 2012. Long-term estimated amounts receivable under the program were $470,000 and $313,000 at June 30, 2013 and December 31, 2012, respectively.

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- Definition State research and development credit exchange receivable. + References No definition available. + Details
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Period Type: | duration