Note 8. Accrued Liabilities

12 Months Ended

Sep. 30, 2012

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8. Accrued Liabilities

Accrued liabilities consist of the following:

	September 30,
	2012		2011
Compensation and benefits	$	671	$	386
Subcontractors		49		92
Professional fees		252		231
Deferred rent		205		141
Lease abandonment		45		80
Other		84		151
Total	$	1,306	$	1,081

Deferred Rent

In connection with new leases entered into in fiscal 2012 for the Company’s headquarters in Burlington, Massachusetts and a new location in New York, the Company made investments in leasehold improvements at these locations of approximately $1.3 million, of which the respective landlords funded approximately $857 thousand. The improvements funded by the landlords are treated as lease incentives. Accordingly, the funding received from the landlords was recorded as fixed asset additions and a deferred rent liability on the Consolidated Balance Sheet. The deferred rent liability is being amortized as a reduction of rent expense over the lives of the leases. As of September 30, 2012, $121 thousand was reflected in Accrued Liabilities and $640 thousand is reflected in Other Long Term Liabilities on the Consolidated Balance Sheet as deferred rent liabilities. The capitalized leasehold improvements are being amortized over the initial lives of each lease.