Quarterly report pursuant to Section 13 or 15(d)

7. Accrued Liabilities (Tables)

7. Accrued Liabilities (Tables)
6 Months Ended
Jun. 30, 2018
Payables and Accruals [Abstract]  
Other accrued liabilities

    June 30,
    December 31,
Accrued Salaries and Wages (a)   $ 140,352     $ 168,549  
Disputed Trade Payables (b)     925,000       925,000  
Other Accrued Expenses (c)     1,424,340       1,717,970  
Total Accrued Liabilities - Current   $ 2,489,692     $ 2,811,519  


  (a) Accrued Salaries and Wages represent accrued vacation payable to employees.
  (b) As part of the Merger in 2013, the Company assumed certain liabilities from a previous member of A Squared which has claimed certain liabilities totaling $925,000. The Company disputes the basis for this liability. As of June 30, 2018, the Company believes that the statute of limitations applicable to the assertion of any legal claim relating to the collection of these liabilities has expired and therefore believes this liability is uncollectible.
  (c) Other Accrued Expenses include estimates of expenses incurred but not yet recorded.