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Wind-Down and Exit Costs
 12 Months Ended
Dec. 31, 2012
Wind-down and exit costs [Abstract]  
Wind-down and exit costs

Note 10. Wind-down and exit costs

Rhode Island

In October 1999, we relocated to California from Rhode Island and established a wind-down reserve for the estimated lease payments and operating costs of the Rhode Island facilities. We periodically re-evaluate and adjust the reserve by considering various factors such as our lease payments through to the end of the lease, operating expenses, the current real estate market in Rhode Island, and estimated subtenant income based on actual and projected occupancy. We are no longer actively seeking additional subtenants due to the short time remaining on the lease period.

 

The components of our wind-down reserve at December 31 are as follows:

 

                 
    2012     2011  

Accrued wind-down reserve at beginning of period

   $ 1,683,000     $ 2,644,000  

Less actual expenses recorded against estimated reserve during the period

     (1,185,000 )      (1,248,000 ) 

Additional expense recorded to revise estimated reserve at period-end

     356,000       287,000  
   

 

 

    

 

 

  

Revised reserve at period-end

     854,000       1,683,000  

Add deferred rent at period end

     249,000       452,000  
   

 

 

    

 

 

  

Total accrued wind-down expenses at period-end (current and non current)

   $ 1,103,000     $ 2,135,000  
   

 

 

    

 

 

  

Accrued wind-down expenses, current portion

   $ 1,103,000     $ 1,361,000  

Non current portion

     —         774,000  
   

 

 

    

 

 

  

Total accrued wind-down expenses

   $ 1,103,000     $ 2,135,000