Accrued expenses at December 31, 2013 and 2012 consist of:
2013
2012
Accrued payroll and compensation related costs
$
1,531,175
708,495
Accrued dealer commissions and customer rebates
235,690
1,097,498
Other accrued liabilities
1,301,909
2,022,052
Total
3,068,774
3,828,045