v2.3.0.11
Accrued Expenses and Other Current Liabilities
 6 Months Ended
Jun. 30, 2011
Accrued Expenses and Other Current Liabilities [Abstract]  
Accrued Expenses and Other Current Liabilities
5. Accrued Expenses and Other Current Liabilities
     Accrued expenses and other current liabilities at June 30, 2011 and December 31, 2010 consist of the following (in thousands):
                 
    June 30,     December 31,  
    2011     2010  
Accrued salaries and benefits
  $ 1,892     $ 1,515  
Accrued professional and consulting fees
    623       750  
Accrued severance
    121       258  
Accrued warranty
    447       466  
Deferred revenue
    650       —  
Liability for consigned precious metals
    763       469  
Other
    980       1,008  
 
           
 
  $ 5,476     $ 4,466  
 
           
     In May 2011, the Company entered into an agreement with Tanaka Kikinzoku Kogyo K. K. (TKK), its investment partner in the Asia Pacific (see Note 12), to provide catalyst engineering and support services to advance the deployment of the Company’s Mixed Phase Catalyst (MPC®) emission control technology in China. Clean Diesel is expected to receive $1.45 million in exchange for contributing its engineering expertise and support to assist TKK in the establishment of a catalyst manufacturing capability in China. The agreement consists of an up-front payment with the balance to be paid upon completion of certain milestones expected to last approximately 14 months. The Company had $0.6 million in deferred revenue related to this agreement and has not recognized any revenue as of June 30, 2011.