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Wind-Down Expenses
 3 Months Ended
Mar. 31, 2013
Wind-Down Expenses [Abstract]  
Wind-Down Expenses

Note 6. Wind-Down Expenses

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 summary of the changes to our wind-down reserve related to this facility for 2013 and 2012 were as follows:

 

                 
    January 1 to
March 31,
2013		     January 1 to
December 31,
2012		  

Accrued wind-down reserve at beginning of period

   $ 854,000     $ 1,683,000  

Less actual expenses recorded against estimated reserve during the period

     (372,000 )      (1,185,000 ) 

Additional expense recorded to revise estimated reserve at period-end

     23,000       356,000  
   

 

 

    

 

 

  

Revised reserve at period-end

     505,000       854,000  

Add deferred rent at period-end

     124,000       249,000  
   

 

 

    

 

 

  

Total accrued wind-down expenses at period-end, current

   $ 629,000     $ 1,103,000