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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Loss before Income tax attributable to geographic location

Loss before income taxes is attributed to the following geographic locations for the years ended December 31,

		2012				2011
United States		$	28,355,949			$	19,677,292
Foreign			133,103				1,651,244
Total loss before taxes		$	28,489,053			$	21,328,536

Components of deferred tax assets and liabilities

Significant components of our deferred tax assets and liabilities at December 31 are as follows:

		2012				2011
Deferred tax assets:
Capitalized research and development costs		$	53,824,000			$	53,565,000
Net operating losses			53,687,000				53,065,000
Research and development credits			7,777,000				8,038,000
Accrued wind down cost			292,000				630,000
Stock-based compensation			853,000				512,000
Capital loss carryover			544,000				596,000
Fixed assets			430,000				458,000
Other			1,002,000				731,000
			118,409,000				117,595,000
Valuation allowance			(118,045,000	)			(117,181,000	)
Total deferred tax assets		$	364,000			$	414,000
Deferred tax liability:
Intangible assets			(364,000	)			(414,000	)
Total deferred tax liability		$	(364,000	)		$	(414,000	)
Net deferred tax assets		$	—			$	—

Reconciliation of federal income tax rate

The effective tax rate as a percentage of income before income taxes differs from the statutory federal income tax rate (when applied to income before income taxes) for the years ended December 31 as follows:

		2012				2011				2010
Statutory federal income tax (benefit) rate			(34	)%			(34	)%			(34	)%
State income tax (benefit) rate			(3.3	)			(3.4	)			(3.6	)
Increase resulting from:
Expenses not deductible for taxes			8.8				(6.7	)			(0.4	)
Increase in valuation allowance			3.7				32.8				36.8
Change in state deferred tax rate			17.7				0				0
Change in foreign deferred tax rate			1.8				0				0
Expiration of tax attributes			5.3				11.3				1.2
Effective tax (benefit) rate			0	%			0	%			0	%

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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