Payable to research and development company - current

$

1,314,205

$

1,146,845

Accrued payroll costs

1,043,058

1,501,110

Payable to Flux Photon - current (see Note 16)

725,844

1,143,412

Accrued vendor liabilities

541,528

753,221

Accrued incentive compensation

404,043

263,750

Other accrued expenses

12,080

39,961

Total accrued expenses

$

4,040,758

$

4,848,299