XML 62 R72.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes (Schedule of the Components of Deferred Income Tax Benefit (Expense)) (Details) (USD $) | 12 Months Ended
--- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Income Tax Disclosure [Abstract] |  |  |
Deferred tax (expense) benefit, excluding items below | $ 85,844 cpix_DeferredIncomeTaxExpenseBenefitBeforeReconcilingItems | $ 60,739 cpix_DeferredIncomeTaxExpenseBenefitBeforeReconcilingItems | $ (11,562)cpix_DeferredIncomeTaxExpenseBenefitBeforeReconcilingItems
Inventory | (83,418)cpix_DeferredIncomeTaxExpenseBenefitInventoryWriteDowns | 310,477 cpix_DeferredIncomeTaxExpenseBenefitInventoryWriteDowns | 179,755 cpix_DeferredIncomeTaxExpenseBenefitInventoryWriteDowns
Operating loss carryforwards | 17,424 cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfOperatingLossCarryforwards | 788,342 cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfOperatingLossCarryforwards | 25,552 cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfOperatingLossCarryforwards
Tax credit carryforwards | 43,398 cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfTaxCreditCarryforwards | 196,631 cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfTaxCreditCarryforwards | 108,699 cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfTaxCreditCarryforwards
Valuation allowance due to changes in net deferred tax asset balances | (20,457)cpix_DeferredIncomeTaxExpenseBenefitChangeInValuationAllowanceDueToChangesInNetDeferredTaxAssetBalances | (23,299)cpix_DeferredIncomeTaxExpenseBenefitChangeInValuationAllowanceDueToChangesInNetDeferredTaxAssetBalances | (15,291)cpix_DeferredIncomeTaxExpenseBenefitChangeInValuationAllowanceDueToChangesInNetDeferredTaxAssetBalances
Deductible equity awards | 298,039 cpix_DeferredIncomeTaxExpenseBenefitCompensationAndBenefitsShareBasedCompensationCost | 127,308 cpix_DeferredIncomeTaxExpenseBenefitCompensationAndBenefitsShareBasedCompensationCost | 667,171 cpix_DeferredIncomeTaxExpenseBenefitCompensationAndBenefitsShareBasedCompensationCost
Allowance for accounts receivable | (63,438)cpix_DeferredIncomeTaxExpenseBenefitAllowanceforAccountsReceivable | 161,084 cpix_DeferredIncomeTaxExpenseBenefitAllowanceforAccountsReceivable | (18,615)cpix_DeferredIncomeTaxExpenseBenefitAllowanceforAccountsReceivable
Deferred charges | 838,556 cpix_DeferredIncomeTaxExpenseBenefitDeferredCharges | 83,755 cpix_DeferredIncomeTaxExpenseBenefitDeferredCharges | 19,339 cpix_DeferredIncomeTaxExpenseBenefitDeferredCharges
Reserve for expired product | 217,330 cpix_DeferredIncomeTaxExpenseBenefitReserveforExpiredProducts | (106,554)cpix_DeferredIncomeTaxExpenseBenefitReserveforExpiredProducts | (29,032)cpix_DeferredIncomeTaxExpenseBenefitReserveforExpiredProducts
Intangible assets | (1,023,948)cpix_DeferredIncomeTaxExpenseBenefitIntangibleAssets | (18,565)cpix_DeferredIncomeTaxExpenseBenefitIntangibleAssets | (164,380)cpix_DeferredIncomeTaxExpenseBenefitIntangibleAssets
Deferred income tax benefit (expense) | $ 309,330 us-gaap_DeferredOtherTaxExpenseBenefit | $ 1,579,918 us-gaap_DeferredOtherTaxExpenseBenefit | $ 761,636 us-gaap_DeferredOtherTaxExpenseBenefit

X
- Definition Deferred Income Tax Expense (Benefit), Allowance for Accounts Receivable + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitAllowanceforAccountsReceivable
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Before Reconciling Items + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitBeforeReconcilingItems
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Change in Valuation Allowance due to Changes in Net Deferred Tax Asset Balances + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitChangeInValuationAllowanceDueToChangesInNetDeferredTaxAssetBalances
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Compensation and Benefits, Share-based Compensation Cost + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitCompensationAndBenefitsShareBasedCompensationCost
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Creation (Utilization) of Operating Loss Carryforwards + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfOperatingLossCarryforwards
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Creation (Utilization) of Tax Credit Carryforwards + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitCreationUtilizationOfTaxCreditCarryforwards
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Deferred Charges + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitDeferredCharges
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Intangible Assets + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitIntangibleAssets
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Inventory Write-downs + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitInventoryWriteDowns
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Income Tax Expense (Benefit), Reserve for Expired Products + References No definition available. + Details
Name: | cpix_DeferredIncomeTaxExpenseBenefitReserveforExpiredProducts
Namespace Prefix: | cpix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of other deferred income tax expense (benefit) pertaining to income (loss) from continuing operations. For example, but not limited to, acquisition-date income tax benefits or expenses recognized from changes in the acquirer's valuation allowance for its previously existing deferred tax assets resulting from a business combination and adjustments to beginning-of-year balance of a valuation allowance because of a change in circumstance causing a change in judgment about the realizability of the related deferred tax asset in future periods. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.7) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section I -Subsection 7 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Deferred Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6510177 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (g),(h) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_DeferredOtherTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration