Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 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 September 30, 2011 and December 31, 2010 consist of the following (in thousands):


	September 30, 2011		December 31, 2010
Accrued salaries and benefits		$ 1,604		$ 1,515
Sales tax payable		502		218
Accrued professional and consulting fees		19		750
Accrued severance		74		258
Accrued warranty		478		466
Deferred revenue		650		—
Liability for consigned precious metals		616		469
Other		703		790

		$ 4,646		$ 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. The Company had $0.6 million in deferred revenue related to this agreement and has not recognized any revenue as of September 30, 2011.