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INCOME TAXES (Details 2) (USD $) | Dec. 31, 2012 | Dec. 31, 2011
--- | --- | ---
Deferred revenue and other reserves | $ 6,028 | $ 9,817
Product rights | 201,000 | 236,509
Depreciation | 8,355 | (32,781)
Research and development tax credit | 207,529 | 180,192
Federal net operating loss carryforward | 592,774 | 651,465
State net operating loss carryforward | 238,536 | 275,226
Interest rate swap | 33,263 | 27,088
Prepaid expenses and other | (10,326) | 17,835
Deferred tax asset | $ 1,277,159 | $ 1,365,351

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