Acura Pharmaceuticals (ACUR) 10-Q 4 Aug 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 30, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Registrant Name	'ACURA PHARMACEUTICALS, INC	'
Entity Central Index Key	'0000786947	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Trading Symbol	'ACUR	'
Entity Common Stock, Shares Outstanding	'	48,847,982

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$3,541	$12,340
Marketable securities	13,820	13,733
Accounts receivable, net of allowances of $22 and $28	86	194
Accrued investment income	102	120
Inventories, net	445	251
Prepaid expenses and other current assets	546	629
Other current deferred assets	193	186
Total current assets	18,733	27,453
Property, plant and equipment, net	928	941
Deferred debt issuance costs	196	231
Other assets	3	5
Intangible asset	2,000	0
Total assets	21,860	28,630
Current liabilities:	'	'
Accounts payable	114	274
Accrued expenses (Note 7)	1,444	541
Other current liabilities	37	5
Deferred revenue	307	287
Current maturities of long-term debt	477	0
Total current liabilities	2,379	1,107
Long-term debt, net of debt discount of $341 and $400	9,182	9,600
Total liabilities	11,561	10,707
Commitments and contingencies (Note 13)	'	'
Common stock: $.01 par value per shares; 100,000 shares authorized, 48,848 and 48,325 shares issued and outstanding at June 30, 2014 and December 31, 2013, respectively	488	483
Additional paid-in capital	366,463	366,533
Accumulated deficit	-356,721	-349,112
Accumulated other comprehensive income (loss)	69	19
Total stockholders’ equity	10,299	17,923
Total liabilities and stockholders’ equity	$21,860	$28,630

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, except Per Share data, unless otherwise specified
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	100,000	100,000
Common stock, shares issued	48,848	48,325
Common stock, shares outstanding	48,848	48,325
Accounts receivable, net of allowances	$22	$28
Long-term debt, net of debt discount	$341	$400

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenues:	'	'	'	'
Royalty revenue	$1	$1	$4	$5
Product sales, net	34	0	73	0
Total revenues, net	35	1	77	5
Operating expenses:	'	'	'	'
Cost of sales (excludes inventory write-down)	42	0	80	0
Inventory write-down	68	361	201	361
Research and development	1,281	805	2,719	2,831
Selling, marketing, general and administrative	1,916	1,975	4,175	4,197
Total operating expenses	3,307	3,141	7,175	7,389
Operating loss	-3,272	-3,140	-7,098	-7,384
Non-operating income (expense):	'	'	'	'
Investment income	53	71	97	81
(Loss) gain on sales of marketable securities	0	-7	-5	9
Interest expense (Note 8)	-302	0	-603	0
Total other income (expense)	-249	64	-511	90
Loss before income taxes	-3,521	-3,076	-7,609	-7,294
Provision for income taxes	0	0	0	0
Net loss	-3,521	-3,076	-7,609	-7,294
Other comprehensive income:	'	'	'	'
Unrealized gains (losses) on securities	21	-131	50	-79
Total other comprehensive income (expense)	21	-131	50	-79
Comprehensive loss	($3,500)	($3,207)	($7,559)	($7,373)
Loss per share:	'	'	'	'
Basic	($0.07)	($0.07)	($0.16)	($0.16)
Diluted	($0.07)	($0.07)	($0.16)	($0.16)
Weighted average shares outstanding:	'	'	'	'
Basic	48,848	47,228	48,846	47,215
Diluted	48,848	47,228	48,846	47,215

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)

Total

Cashless

Common Stock

Common Stock

Common Stock

Additional paid-in capital

Additional paid-in capital

Additional paid-in capital

Accumulated deficit

Accumulated deficit

Accumulated deficit

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

In Thousands

Cashless

Restricted Stock Units (RSUs)

Cashless

Restricted Stock Units (RSUs)

Cashless

Restricted Stock Units (RSUs)

Cashless

Restricted Stock Units (RSUs)

Beginning Balance at Dec. 31, 2013

$17,923

'

$483

'

'

$366,533

'

'

($349,112)

'

'

$19

'

'

Beginning Balance (in shares) at Dec. 31, 2013

'

'

48,325

'

'

'

'

'

'

'

'

'

'

'

Net loss

-7,609

'

0

'

'

0

'

'

-7,609

'

'

0

'

'

Other comprehensive income (loss)

50

'

0

'

'

0

'

'

0

'

'

50

'

'

Share-based compensation

455

'

0

'

'

455

'

'

0

'

'

0

'

'

Net distribution of common stock pursuant to restricted stock unit award plan (in shares)

'

'

825

'

'

'

'

'

'

'

'

'

'

'

Net distribution of common stock pursuant to restricted stock unit award plan

1

'

8

'

'

-7

'

'

0

'

'

0

'

'

Common shares withheld for withholding taxes (in shares)

'

'

'

-2

-315

'

'

'

'

'

'

'

'

'

Common shares withheld for withholding taxes

-525

-4

'

0

-3

'

-4

-522

'

0

0

'

0

0

Net issuance of common stock pursuant to cashless exercise of stock options (in shares)

'

'

8

'

'

'

'

'

'

'

'

'

'

'

Net issuance of common stock pursuant to cashless exercise of stock options

0

'

0

'

'

0

'

'

0

'

'

0

'

'

Issuance of common stock for exercise of stock options (in shares)

'

'

7

'

'

'

'

'

'

'

'

'

'

'

Issuance of common stock for exercise of stock options

8

'

0

'

'

8

'

'

0

'

'

0

'

'

Ending Balance at Jun. 30, 2014

$10,299

'

$488

'

'

$366,463

'

'

($356,721)

'

'

$69

'

'

Ending Balance (in shares) at Jun. 30, 2014

'

'

48,848

'

'

'

'

'

'

'

'

'

'

'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash Flows from Operating Activities:	'	'
Net loss	($7,609)	($7,294)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation	58	69
Provision to reduce inventory to net realizable value	201	390
Share-based compensation	455	630
Amortization of debt discount and deferred debt issue costs	93	0
Amortization of bond premium in marketable securities	138	0
Loss (gain) on sales of marketable securities	5	-9
Loss on disposal of property and equipment	1	0
Changes in assets and liabilities	'	'
Accounts receivable, net	108	-8
Accrued investment income	18	-91
Inventories	-394	-532
Income taxes refundable	0	43
Prepaid expenses and other current assets	83	-207
Other current deferred assets	-7	-49
Other long-term assets	3	3
Accounts payable	-160	-666
Accrued expenses	902	262
Other current liabilities	32	0
Deferred revenue	20	61
Net cash used in operating activities	-6,053	-7,398
Cash Flows from Investing Activities:	'	'
Purchases of marketable securities	-1,540	-7,612
Proceeds from sale and maturities of marketable securities	1,361	8,604
Additions to property, plant and equipment	-47	-23
Acquisition of product rights	-2,000	0
Net cash (used in) provided by investing activities	-2,226	969
Cash Flows from Financing Activities:	'	'
Proceeds from exercise of stock options	8	9
Proceeds from distribution of restricted stock units	1	1
Statutory minimum withholding taxes paid on the distribution of common stock pursuant to restricted stock unit plan and exercise of stock options	-529	-716
Proceeds from “at-the-market” offering	0	251
Offering transaction costs	0	-8
Net cash used in financing activities	-520	-463
Net decreases in cash and cash equivalents	-8,799	-6,892
Cash and cash equivalents at beginning of year	12,340	7,476
Cash and cash equivalents at end of year	3,541	584
Cash paid (refunded) during the year for:	'	'
Interest	348	0
Income taxes, net of refunds	$0	($43)

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Stock options	'	'
Supplemental Disclosure of Noncash Financing Activities:	'	'
Equity based employee compensation granted	24	7
Common stock withheld in exercise costs in shares	16	3
Common stock withheld in exercise costs	$32	$9
Withholding of exercise cost in shares	2	1
Minimum statutory withholding payroll taxes withheld	4	4
Common Stock issued upon exercise	6	3
Restricted Stock Unit	'	'
Supplemental Disclosure of Noncash Financing Activities:	'	'
Equity based employee compensation granted	829	829
Common stock withheld in exercise costs in shares	4	3
Common stock withheld in exercise costs	7	7
Withholding of exercise cost in shares	315	321
Minimum statutory withholding payroll taxes withheld	$525	$700
Common Stock issued upon exercise	510	505

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2014
Description Of Business Disclosure [Abstract]	'
DESCRIPTION OF BUSINESS	'
	NOTE 1 - DESCRIPTION OF BUSINESS
	Acura Pharmaceuticals, Inc., a New York corporation, and its subsidiary (the “Company”, “We”, or “Our”) is a specialty pharmaceutical company engaged in the research, development and commercialization of technologies and products intended to address medication abuse and misuse. We have discovered and developed two proprietary technologies. Our oxycodone HCl tablets, CII formulated with Aversion® Technology, or Aversion® Oxycodone, is the first approved product utilizing Aversion®. Aversion Oxycodone was marketed by Pfizer Inc. under the brand name Oxecta® pursuant to our license agreement with Pfizer. Such license agreement was terminated effective April 9, 2014 and we have re-acquired all rights to Aversion Oxycodone. We have also developed our Impede® Technology which is a combination of inactive ingredients that prevent the extraction of pseudoephedrine from tablets and disrupt the direct conversion of pseudoephedrine from tablets into methamphetamine. In mid-December 2012 we launched in the United States Nexafed® (pseudoephedrine HC1) tablets formulated with our Impede Technology.
	The accompanying unaudited consolidated financial statements of the Company were prepared in accordance with generally accepted accounting principles for interim financial information and instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, these financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments considered necessary to present fairly the Company’s financial position, results of operations and cash flows have been made. The results of operations for the three and six months ended June 30, 2014 are not necessarily indicative of results expected for the full year ending December 31, 2014. These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto for the year ended December 31, 2013 included in the Company's Annual Report on Form 10-K filed with the Securities and Exchange Commission. The 2013 year-end consolidated balance sheet presented in this Report was derived from the Company’s 2013 year-end audited consolidated financial statements, but does not include all disclosures required by generally accepted accounting principles.

LICENSE_DEVELOPMENT_AND_COMMER

LICENSE, DEVELOPMENT, AND COMMERCIALIZATION AGREEMENT	6 Months Ended
	Jun. 30, 2014
Research and Development Disclosure [Abstract]	'
LICENSE, DEVELOPMENT, AND COMMERCIALIZATION AGREEMENT	'
	NOTE 2 - LICENSE, DEVELOPMENT, AND COMMERCIALIZATION AGREEMENT
	In October 2007, we entered into a License, Development and Commercialization Agreement, or the Pfizer Agreement, with King Pharmaceuticals Research and Development, Inc., now a subsidiary of Pfizer, to develop and commercialize in the United States, Canada and Mexico certain opioid analgesic products utilizing our Aversion Technology. Aversion Oxycodone was approved by the U.S. Food and Drug Administration, or FDA, on June 17, 2011 and sales of Aversion Oxycodone, under Pfizer’s brand name Oxecta, commenced in February 2012. For sales of Aversion Oxycodone occurring on and following February 2, 2013 (the one year anniversary of first commercial sale), Pfizer paid us a royalty of 5% of net sales of Aversion Oxycodone. On September 24, 2012, we entered into a letter agreement with Pfizer which provided for the termination of Pfizer’s license to our Aversion Technology used in three development-stage products licensed to Pfizer and for the return of these products to us.
	On April 9, 2014, we entered into a second letter agreement with Pfizer providing for the termination of the Pfizer Agreement and the return of Aversion Oxycodone to us effective April 9, 2014. The letter agreement further provides that (i) Pfizer will cease the development, marketing and sale of any product using our technologies effective April 9, 2014, (ii) Pfizer will retain its Oxecta® trademark, (iii) Pfizer will transfer to us of all studies, data, regulatory filings (including the NDA) and all other information relating to Aversion Oxycodone pursuant to a transition process described in the letter agreement, (iv) we will remit to Pfizer a one-time termination payment of $2.0 million, and (v) each party waives all claims against the other relating to the Pfizer Agreement. Pfizer’s royalty payment obligations relating to Aversion Oxycodone ceased effective April 9, 2014 and all royalty payments due to us have been received. Our termination payment of $2.0 million has been recorded on our financial statements as an intangible asset and will be periodically assessed on its recorded value for impairment. We plan to enter into a license agreement with another pharmaceutical company for the manufacture and sale of Aversion Oxycodone in the United States and possibly other territories, of which no assurance can be given. At the point of entering into a license agreement, the intangible asset will be amortized based on the projected cash flows expected over the remaining useful life of the patent.
	Paragraph IV ANDA Litigation
	On or about September 17, 2012, we believe the FDA internally changed the status of Aversion Oxycodone to be considered a Reference Listed Drug, or RLD. An RLD is the standard to which all generic versions must be shown to be bioequivalent and a drug company seeking approval to market a generic equivalent must refer to the RLD. By designating Aversion Oxycodone as an RLD, the FDA was allowed to accept ANDAs referencing Aversion Oxycodone.
	On September 20, 2012, we announced that we had received a Paragraph IV Certification Notice under 21 U.S.C. 355(j) (a Paragraph IV Notice) from a generic sponsor of an ANDA for a generic drug listing Aversion Oxycodone as the reference listed drug. Since such date, we have received similar Paragraph IV Notices from three other generic pharmaceutical companies that have filed ANDAs listing Aversion Oxycodone as the reference drug. The Paragraph IV Notices refer to our U.S. Patent Numbers 7,201,920, 7,510,726 and 7,981,439, which cover our Aversion Technology and Aversion Oxycodone. The Paragraph IV Notices state that each generic sponsor believes that such patents are invalid, unenforceable or not infringed. On October 31, 2012, we initiated suit against each of Watson Laboratories, Inc. – Florida (Watson), Par Pharmaceutical, Inc., Impax Laboratories, Inc. and Sandoz Inc., and on April 29, 2013, we initiated suit against Ranbaxy, Inc., each in the United States District Court for the District of Delaware alleging infringement of our U.S. Patent No. 7,510,726 listed in the FDA’s Orange Book. The commencement of such litigation prohibits the FDA from granting approval of the filed ANDAs until the earliest of 30 months from the date the FDA accepted the application for filing, or the conclusion of litigation. In January 2013, we dismissed our suit against Watson on the grounds that Watson had amended its ANDA from a Paragraph IV Certification to a Paragraph III Certification, which indicated its intent not to market its generic Aversion Oxycodone product in advance of our patent expiring.
	On October 9, 2013, we announced that we had entered into distinct Settlement Agreements with each of Par and Impax, to settle our patent infringement action pending against them in the United States District Court for the District of Delaware. In the suit, we alleged that a generic Aversion Oxycodone product for which each of Par and Impax is separately seeking approval to market in the United States pursuant to an ANDA filing with the FDA infringes a U.S. patent owned by us. Par is the first filer of an ANDA for a generic Aversion Oxycodone product and is entitled to the 180-day first filer exclusivity under applicable law and FDA regulations.
	Under the terms of the Settlement Agreement with Par, Par may launch its generic Aversion Oxycodone product in the U.S., through the grant of a non-exclusive, royalty-bearing license from us that would trigger on January 1, 2022. We currently have Orange Book patents that are due to expire between November 2023 and March 2025. In certain limited circumstances, our license to Par would become effective prior to January 1, 2022. Par is required to pay us royalties in the range of 10% to 15% of Par’s net profits from the sale of its generic Aversion Oxycodone product.
	Under the Settlement Agreement with Impax, Impax may launch its generic Aversion Oxycodone product in the U.S., through the grant of a non-exclusive, royalty-free license from us that would trigger 180 days following the first sale of a generic Aversion Oxycodone product in the U.S. by an entity that is entitled to the 180 day first-filer exclusivity under applicable law and FDA regulations (or if no entity is entitled to such 180 day exclusivity period, the date on which a generic Aversion Oxycodone product is first sold in the U.S. or November 27, 2021, whichever date occurs first). In certain circumstances, our license to Impax would become effective prior to such time.
	On May 8, 2014, we announced that we had entered into a Settlement Agreement with Ranbaxy Inc. to settle our patent infringement action pending in the United States District Court for the District of Delaware. In the suit, we alleged that a generic of our Aversion Oxycodone product for which Ranbaxy is seeking approval to market in the United States pursuant to an ANDA filed with the FDA infringes U.S. patents owned by us. The Settlement Agreement provides that Ranbaxy’s current generic of our Aversion Oxycodone product that is the subject of its ANDA filing does not infringe our Orange Book listed patents with the FDA. We have not provided Ranbaxy a license to our patents and we may re-commence patent infringement litigation against Ranbaxy if Ranbaxy changes the formulation of its current generic Aversion Oxycodone product.
	On May 21, 2014, we announced that we had entered into a Settlement Agreement with Sandoz Inc. to settle our patent infringement action pending against Sandoz in the United States District Court for the District of Delaware. In the suit, we alleged that a generic of our AVERSION® oxycodone product for which Sandoz is seeking approval to market in the United States pursuant to an ANDA filed with the FDA infringes a U.S. patent owned by us. Under the Settlement Agreement, Sandoz may launch its generic to the AVERSION® oxycodone product in the U.S., through the grant of a non-exclusive license from us that would trigger 180 days following the first sale of a generic to the AVERSION® oxycodone product in the U.S. by an entity that is entitled to the 180 day first-filer exclusivity under applicable law and FDA regulations (or if no entity is entitled to such 180 day exclusivity period, the date on which a generic to the AVERSION® oxycodone product is first sold in the U.S). In certain circumstances, our license to Sandoz would become effective prior to such time. Sandoz is not obligated to pay us a royalty if its current formulation of its generic to the AVERSION® oxycodone product is approved by the FDA. In the event Sandoz changes or modifies the structure of its generic AVERSION® oxycodone product, or materially changes or modifies the amounts or type of any excipient used in the Sandoz formulation disclosed in its ANDA filing with the FDA as of July 30, 2013, Sandoz is required to pay us a royalty based upon the Net Profits (as defined in the Settlement Agreement) derived from the net sales of such changed or modified Sandoz generic AVERSION® oxycodone product in the United States.
	Litigation is inherently uncertain and we cannot predict the outcome of these infringement actions. It is possible that other generic manufacturers may also seek to launch a generic version of Aversion Oxycodone and challenge our patents. Any determination in such infringement actions that our patents covering our Aversion Technology and Aversion Oxycodone are invalid or unenforceable, in whole or in part, or that the products covered by generic sponsors’ ANDAs do not infringe our patents could have a material adverse effect on our operations and financial condition.
	By designating Aversion Oxycodone as an RLD, we believe the FDA has acknowledged that Aversion Oxycodone contains unique properties and/or a unique label that is different from other FDA approved immediate-release oxycodone HCl tablets that do not contain abuse resistant characteristics. As required by the Food and Drug Administration Safety and Innovation Act of July 2012, the FDA published for comment draft guidance on the development of abuse-deterrent drug products in January 2013. We believe the ANDA applicants that refer to Aversion Oxycodone as an RLD will have to have substantially equivalent, if not identical, abuse deterrent characteristics to be considered by the FDA as therapeutically equivalent to Aversion Oxycodone. There can be no assurance, however, that FDA will rely on such guidance for ANDA applicants.

REVENUE_RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 30, 2014
Revenue Recognition [Abstract]	'
REVENUE RECOGNITION	'
	NOTE 3 - REVENUE RECOGNITION
	Revenue is generally realized or realizable and earned when there is persuasive evidence an arrangement exists, delivery has occurred or services rendered, the price is fixed and determinable, and collection is reasonably assured. We record revenue from its Nexafed product sales when the price is fixed and determinable at the date of sale, title and risk of ownership have been transferred to the customer, and returns can be reasonably estimated.
	Nexafed was launched in mid-December 2012. We sell Nexafed in the United States to wholesale pharmaceutical distributors as well as directly to chain drug stores. Nexafed is sold subject to the right of return for a period of up to twelve months after the product expiration. Nexafed currently has a shelf life of twenty-four months from the date of manufacture. Given the limited sales history of Nexafed, we currently cannot reliably estimate expected returns of the product at the time of shipment to certain customers. Accordingly, at June 30, 2014 we had deferred the recognition of revenue on $0.3 million of Nexafed shipments to these customers until the right of return no longer exists or adequate history and information becomes available to estimate product returns.
	Commencing in February 2013, we began earning royalties based on net sales of Aversion Oxycodone by Pfizer. We have earned royalties of approximately $4 thousand for the six months ended June 30, 2014. The Pfizer Agreement was terminated effective April 9, 2014 and Pfizer’s royalty payment obligations ceased as of such date. All royalties owed to us have been received.
	Shipping and Handling Costs
	We record shipping and handling costs in selling expenses. The amounts recorded to selling expenses from the shipments of Nexafed during each of the three month periods ended June 30, 2014 and 2013 were not material.

RESEARCH_AND_DEVELOPMENT_ACTIV

RESEARCH AND DEVELOPMENT ACTIVITIES	6 Months Ended
	Jun. 30, 2014
Research and Development [Abstract]	'
RESEARCH AND DEVELOPMENT ACTIVITIES	'
	NOTE 4 - RESEARCH AND DEVELOPMENT ACTIVITIES
	Research and Development (“R&D”) expenses include internal R&D activities, external Contract Research Organization (“CRO”) services and their clinical research sites, and other activities. Internal R&D activity expenses include facility overhead, equipment and facility maintenance and repairs, laboratory supplies, pre-clinical laboratory experiments, depreciation, salaries, benefits, and share-based compensation expenses. CRO activity expenses include preclinical laboratory experiments and clinical trial studies. Other activity expenses include regulatory consulting, and regulatory legal counsel. Internal R&D activities and other activity expenses are charged to operations as incurred. We make payments to the CRO's based on agreed upon terms and may include payments in advance of a study starting date. We review and accrue CRO expenses and clinical trial study expenses based on services performed and rely on estimates of those costs applicable to the stage of completion of a study as provided by the CRO. Accrued CRO expenses are subject to revisions as such studies progress to completion. Revisions are charged to expense in the period in which the facts that give rise to the revision become known. We had $0.1 million in accrued CRO expenses and clinical trial study and regulatory expenses at June 30, 2014. We did not have any of these accrued expenses at December 31, 2013. At December 31, 2013, we had $0.36 million of prepaid CRO costs and clinical trial study and regulatory expenses. We did not have any of these prepaid expenses at June 30, 2014.

INVESTMENTS_IN_MARKETABLE_SECU

INVESTMENTS IN MARKETABLE SECURITIES	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
INVESTMENTS IN MARKETABLE SECURITIES	'
	NOTE 5 - INVESTMENTS IN MARKETABLE SECURITIES
	Investments in marketable securities consisted of the following:
		June 30, 2014		December 31, 2013
		(in millions)		(in millions)
	Marketable securities:
	Corporate bonds — maturing within 1 year	$	3.3	$	3.1
	Corporate bonds — maturing after 1 through 4 years		6.1		6.8
	Exchange-traded funds		4.4		3.8
	Total marketable securities	$	13.8	$	13.7
	Our marketable securities are classified as available-for-sale and are recorded at fair value based on quoted market prices using the specific identification method. The purchase cost of corporate bonds may include a purchase price premium or discount which will be amortized or accreted against earned interest income to the maturity date of the bond. Our investments are classified as current in the Company’s Consolidated Balance Sheet as they may be sold within one year in response to changes in market prices or interest rates, to realign our investment concentrations or to meet our working capital needs.
	The following tables provide a summary of the fair value and unrealized gains (losses) related to our available-for-sale securities (in millions):
		June 30, 2014
		(in millions)
		Cost		Gross		Gross		Fair
				Unrealized		Unrealized		Value
				Gains		Losses
	Available-for-sale:
	Corporate bonds	$	9.3	$	0.1	$	-	$	9.4
	Exchange-traded funds		4.4		-		-		4.4
	Total - Current	$	13.7	$	0.1	$	-	$	13.8
		December 31, 2013
		(in millions)
		Cost		Gross		Gross		Fair
				Unrealized		Unrealized		Value
				Gains		Losses
	Available-for-sale:
	Corporate bonds	$	9.9	$	-	$	-	$	9.9
	Exchange-traded funds		3.8		-		-		3.8
	Total - Current	$	13.7	$	-	$	-	$	13.7
	Fair Value Measurement
	Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants. Fair values determined based on Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities. Fair values determined based on Level 2 inputs utilize observable quoted prices for similar assets and liabilities in active markets and observable quoted prices for identical or similar assets in markets that are not very active. Fair values determined based on Level 3 inputs utilize unobservable inputs and include valuations of assets or liabilities for which there is little, if any, market activity. A financial asset or liability’s classification within the above hierarchy is determined based on the lowest level input that is significant to the fair value measurement.
	Our assets measured at fair value or disclosed at fair value on a recurring basis as at June 30, 2014 and December 31, 2013 consisted of the following (in millions):
		June 30, 2014
		(in millions)
		Total		Level 1		Level 2		Level 3
	Assets:
	Corporate bonds	$	9.4	$	9.4	$	-	$	-
	Exchange-traded funds		4.4		4.4		-		-
	Total	$	13.8	$	13.8	$	-	$	-
		December 31, 2013
		(in millions)
		Total		Level 1		Level 2		Level 3
	Assets:
	Corporate bonds	$	9.9	$	9.9	$	-	$	-
	Exchange-traded funds		3.8		3.8		-		-
	Total	$	13.7	$	13.7	$	-	$	-
	Accumulated Other Comprehensive Income (Loss)
	Unrealized gains or losses on marketable securities are recorded in accumulated other comprehensive income (loss). Accumulated other comprehensive income (loss) at June 30, 2014 consisted of unrealized gains on securities of $69 thousand. Accumulated other comprehensive income (loss) at December 31, 2013 consisted of unrealized gains on securities of $19 thousand.
	Comprehensive Income (Loss)
	Comprehensive income (loss) includes all changes in equity during a period except those that resulted from investments by or distributions to our stockholders. Other comprehensive income (loss) refers to revenues, expenses, gains and losses that, under GAAP, are included in comprehensive income (loss), but excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive income (loss) is composed of unrealized gains (losses) on certain holdings of marketable securities, net of any realized gains (losses) included in net income (loss).

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventory Disclosure	'
	NOTE 6 – INVENTORIES
	Inventories consist of both raw and packaging materials on our Aversion Oxycodone product and finished goods held for distribution and sale on our Nexafed product. Inventories are stated at the lower of cost (first-in, first-out method) or market (net realizable value). We write down inventories to net realizable value based on forecasted demand and market conditions, which may differ from actual results. Our inventory reserve activity during the six months ended June 30, 2014 was to record a $0.2 million reserve expense and actual Nexafed inventory write-offs of $0.45 million.
	The related cost of sales on deferred revenue of $0.3 million from Nexafed shipments is excluded from the value of the June 30, 2014 inventories and is reported in our balance sheet in the other current deferred assets account. We will recognize the revenue and cost of sales on these Nexafed shipments once the right of return no longer exists or adequate history and information becomes available to estimate product returns.
	Our purchases of ingredients and other materials required in our development and clinical trial activities are expensed as incurred.
	Inventories are summarized as follows:
		June 30,		December 31,
		2014		2013
		(in thousands)
	Raw and packaging materials	$	260	$	-
	Finished goods		185		501
			445		501
	Less: inventory reserve for finished goods		(-)		-250
	Total	$	445	$	251

ACCRUED_EXPENSES

ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	NOTE 7 - ACCRUED EXPENSES
	Accrued expenses are summarized as follows:
		June 30,		December 31,
		2014		2013
		(in thousands)
	Payroll, payroll taxes, bonus and benefits	$	219	$	78
	Professional services		214		293
	Interest - current		162		-
	Franchise taxes		8		1
	Property taxes		15		15
	Contract manufacturing services		-		14
	Clinical and regulatory services		175		-
	Other		651		140
	Total	$	1,444	$	541

DEBT

DEBT	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
DEBT	'
	NOTE 8 – DEBT
	On December 27, 2013, we entered into a Loan and Security Agreement (the “Loan Agreement”) with Oxford Finance LLC (“Oxford” or the “Lender”), for a term loan to us in the principal amount of $10.0 million (the “Term Loan”). The full principal amount of the Term Loan was funded on December 27, 2013. We may use the proceeds of the Loan Agreement for general working capital and to fund our business requirements. We estimate the fair value of our notes payable to be its carrying value due to its recent funding.
	The Term Loan accrues interest at a fixed rate of 8.35% per annum (with a default rate of 13.35% per annum). We are required to make monthly interest-only payments until the Amortization Date and starting on the Amortization Date, we are required to make payments of principal and accrued interest in equal monthly installments sufficient to amortize the Term Loan through the maturity date of December 1, 2018. The “Amortization Date” is April 1, 2015, but shall automatically become April 1, 2016 if we achieve 75% of our projected Nexafed cash receipts and 75% of our projected Aversion Oxycodone cash receipts for the fiscal year ending December 31, 2014 (collectively, the “First Revenue Event”). The Amortization Date will be further deferred until April 1, 2017 if the First Revenue Event occurs and in addition we achieve 75% of our projected Nexafed cash receipts and 75% of our projected Aversion Oxycodone cash receipts for the fiscal year ending December 31, 2015 (collectively, the “Second Revenue Event”). In view of the termination of the Pfizer Agreement in April 2014 and the return of Aversion Oxycodone to us, and the absence of sales of Aversion Oxycodone since such date pending the completion of a license agreement with another pharmaceutical company for the manufacture and sale of Aversion Oxycodone, we expect the Amortization Date of the Term Loan with Oxford will be April 1, 2015, at which date we will commence repayment of principal under the Term Loan. All unpaid principal and accrued and unpaid interest with respect to the Term Loan is due and payable in full on December 1, 2018. As security for our obligations under the Loan Agreement, we granted Lender a security interest in substantially all of our existing and after-acquired assets, exclusive of our intellectual property assets. Pursuant to the Loan Agreement, we are not allowed to pledge our intellectual property assets to others.
	We may voluntarily prepay the Term Loan in full, but not in part, and any prepayment is subject to a prepayment premium equal to 3% of the principal prepaid if prepaid on or prior to December 27, 2014, 2% of the principal prepaid, if prepaid after December 27, 2014 but on or prior to December 27, 2015, and 1% of the principal prepaid if prepaid after December 27, 2015. In addition, at the maturity, termination or upon voluntary or mandatory prepayment of the Term Loan we must pay the Lender an additional one-time interest payment of (A) $795 thousand if the First Revenue Event does not occur, (B) $895 thousand if the First Revenue Event occurs but the Second Revenue Event does not occur, or (C) $995 thousand if both the First Revenue Event and the Second Revenue Event occur. We will incur and accrue additional monthly interest expense over the term of the loan for this additional one-time interest payment using the loan’s effective interest rate.
	We were obligated to pay customary lender fees and expenses, including a one-time facility fee of $50 thousand and the Lender’s expenses in connection with the Loan Agreement. Combined with our own expenses and a $100 thousand consulting placement fee, we incurred $231 thousand in deferred debt issue costs. We will amortize those costs to non-operating expense over the term of the loan using the loan’s effective interest rate.
	The Loan Agreement contains customary representations and warranties and customary affirmative and negative covenants, including, among others, limits or restrictions on our ability to incur liens, incur indebtedness, pay dividends, redeem stock, and merge or consolidate and dispose of assets. In addition, it contains customary events of default that entitles the Lender to cause any or all of our indebtedness under the Loan Agreement to become immediately due and payable. The events of default (some of which are subject to applicable grace or cure periods), include, among other things, non-payment defaults, covenant defaults, a material adverse change in the Company, bankruptcy and insolvency defaults and material judgment defaults.
	We issued to the Lender warrants to purchase an aggregate of up to 298 thousand shares of our common stock at an exercise price equal to $1.595 per share (the “Warrants”). We recorded $400 thousand as debt discount associated with the fair value of the Warrants and will amortize those costs to interest expense over the term of the loan using the loan’s effective interest rate. The Warrants are immediately exercisable for cash or by net exercise and will expire December 27, 2020.
	Our interest expense consisted of the following:
		Three months Ended				Six months Ended
		June 30,				June  30,
		2014		2013		2014		2013
		(in thousands)
	Interest expense:
	Secured Promissory notes	$	255	$	-	$	510	$	-
	Debt discount		30		-		59		-
	Debt issue costs		17		-		34		-
	Total interest expense	$	302	$	-	$	603	$	-
	The annual principal payments on the long-term debt at June 30, 2014 are as follows for each of the periods ending December 31:
		Annual
		Principal Payments
		(in thousands)
	2014	$	-
	2015		1,758
	2016		2,522
	2017		2,741
	2018		2,979
	Thereafter		-
	Total	$	10,000

COMMON_STOCK_WARRANTS

COMMON STOCK WARRANTS	6 Months Ended
	Jun. 30, 2014
Stockholders Equity Note [Abstract]	'
COMMON STOCK WARRANTS	'
	NOTE 9 - COMMON STOCK WARRANTS
	We have common stock purchase warrants (“warrants”) exercisable for 1.9 million shares of our common stock with an exercise price of $3.40 per share and an expiration date in August 2014. In connection with the issuance of the $10.0 million secured promissory notes in December 2013, we issued warrants to acquire approximately 298 thousand shares of our common stock having an exercise price of $1.595 per share with an expiration date in December 2020. At June 30, 2014, we have total outstanding warrants exercisable for 2.2 million shares of our common stock having a weighted average exercise price of $3.15 per share. All of these warrants contain a cashless exercise feature.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
SHARE-BASED COMPENSATION	'
	NOTE 10 - SHARE-BASED COMPENSATION
	Share-based Compensation
	We have three share-based compensation plans covering stock options and RSUs for our employees and directors.
	We measure our compensation cost related to share-based payment transactions based on fair value of the equity or liability instrument issued. For purposes of estimating the fair value of each stock option unit on the date of grant, we utilize the Black-Scholes option-pricing model. The Black-Scholes option valuation model was developed for use in estimating the fair value of traded options, which have no vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions including the expected volatility factor of the market price of our common stock (as determined by reviewing our historical public market closing prices). Our accounting for share-based compensation for RSUs is based on the fair-value method. The fair value of the RSUs is the market price of our common stock on the date of grant, less its exercise cost.
	Our share-based compensation expense recognized in the Company’s results of operations comprised the following:
			Three months Ended					Six months Ended
			June 30,					June  30,
			2014			2013		2014		2013
			(in thousands)
	Stock options
	Research and development		$	56		$	81	$	113	$	162
	General and administrative			141			234		282		468
	Total		$	197		$	315	$	395	$	630
	RSUs
	General and administrative		$	92		$	-	$	92	$	-
	Combined		$	289		$	315	$	487	$	630
	Stock Option Award Plans
	We have one stock option plan in effect, and one stock option plan has expired by its terms, but pursuant to which stock options have been granted and remain outstanding. Our stock option award activity during the six months ended June 30, 2014 and 2013 is shown below:
			Six months Ended
			June 30,
			2014					2013
				Number		Weighted		Number		Weighted
				of		Average		of		Average
				Options		Exercise		Options		Exercise
				(000’s)		Price		(000’s)		Price
	Outstanding, beginning			3,738		$	4.99		3,296	$	5.5
	Granted			-			-		75		2.32
	Exercised			-31			1.3		-14		1.3
	Forfeited or expired			-			-		-15		2.32
	Outstanding, ending			3,707		$	5.02		3,342	$	5.46
	Options exercisable			3,295		$	5.42		2,970	$	5.8
	There were no stock option grants during the six month period ended June 30, 2014. The assumptions used in the Black-Scholes model to determine fair value for the stock option awards granted during the comparable period are shown below:
	Six months Ended June 30, 2013
	Expected dividend yield			0	%
	Risk-free interest rates			1.86	%
	Average expected volatility			114	%
	Expected term (years)			10
	Weighted average grant date fair value		$	2.17
	During the six months ended June 30, 2014, 31 thousand NonISOs were exercised by our employees. Our employees elected to have 18 thousand shares withheld in satisfaction of $36 thousand for both the exercise costs and withholding tax obligations resulting in the net issuance of 13 thousand shares of common stock to them. During the six months ended June 30, 2013, 14 thousand NonISOs were exercised by our employees. Our employees elected to have 4 thousand shares withheld in satisfaction of $14 thousand for both the exercise costs and the withholding tax obligations resulting in the net issuance of 10 thousand common shares to them.
	Restricted Stock Unit Award Plan
	We have two Restricted Stock Unit Award Plans for our employees and non-employee directors. Vesting of an RSU entitles the holder to receive a share of our common stock on a distribution date. The share-based compensation cost to be incurred on a granted RSU is the RSU’s fair value, which is the market price of our common stock on the date of grant, less its exercise cost. The compensation cost is amortized to expense over the vesting period of the RSU award.
	Under our 2005 Restricted Stock Unit Award Plan (the “2005 RSU Plan”), one-fourth of vested shares of common stock underlying an RSU award were distributed (after payment of $0.01 par value per share) on January 1 of each of 2011 thru 2014. Effective January 1, 2014, all RSUs granted under the 2005 RSU Plan had been distributed. The distribution dates of January 1, 2013 and 2014 each consisting of 0.83 million shares and occurred as follows:
		·	On January 1, 2013, 0.50 million shares were distributed to the holders while 0.33 million shares were withheld by the Company upon elections made to exchange RSUs in satisfaction of $0.7 million withholding tax obligations; and
		·	On January 1, 2014, 0.50 million shares were distributed to the holders while 0.33 million shares were withheld by the Company upon elections made to exchange RSUs in satisfaction of $0.5 million withholding tax obligations.
	Our 2014 Restricted Stock Unit Award Plan (the “2014 RSU Plan”) was approved by shareholders on May 1, 2014 and permits the grant of up to 2.0 million shares of our common stock pursuant to awards under the 2014 RSU Plan. On May 1, 2014, we awarded 36,764 RSUs to each of our 4 non-employee directors. Such RSU awards vest 50% on June 30, 2014 and 25% on each of September 30 and December 31, 2014. Such non-employee director awards allow for non-employee directors to receive payment in cash, instead of stock, for up to 40% of each RSU award. The RSU awards subject to cash settlement are recorded as a liability in the Company’s balance sheet. The liability was not material at June 30, 2014. Accordingly the vested portion of the awards containing the cash settlement feature will be marked-to-market each reporting period until they are distributed. Marked-to-market accounting can create fluctuations in our compensation expense including the need to record additional expense. RSU awards are generally distributed on the first business day of the year after vesting, but such distribution can be deferred until a later date at the election of the non-employee director. A summary of the grants under the 2005 RSU Plan and the 2014 RSU Plan as of June 30, 2014 and 2013 and for the six months then ended consisted of the following (in thousands):
			Six months Ended
			June 30,
			2014					2013
			Number			Number		Number		Number
			of RSUs			of Vested		of RSUs		of Vested
						RSUs				RSUs
			(in thousands)
	Outstanding, beginning			829			829		1,658		1,658
	Granted			147			-		-		-
	Distributed			-829			-829		-829		-829
	Vested			-			74		-		-
	Forfeited or expired			-			-		-		-
	Outstanding, ending			147			74		829		829

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 11 – INCOME TAXES
	We account for income taxes under the liability method. Under this method, deferred income tax assets and liabilities are determined based on differences between financial reporting and income tax basis of assets and liabilities and are accounted for using the enacted income tax rates and laws that will be in effect when the differences are expected to reverse. Additionally, net operating loss and tax credit carryforwards are reported as deferred income tax assets. The realization of deferred income tax assets is dependent upon future earnings. A valuation allowance is required against deferred income tax assets if, based on the weight of available evidence, it is more likely than not that some or all of the deferred income tax assets may not be realized. At both June 30, 2014 and December 31, 2013, all our remaining net deferred income tax assets were offset by a valuation allowance due to uncertainties with respect to future utilization of net operating loss (“NOL”) carryforwards. If in the future it is determined that additional amounts of our deferred income tax assets would likely be realized, the valuation allowance would be reduced in the period in which such determination is made and an additional benefit from income taxes in such period would be recognized. We have approximately $46.8 million federal income tax benefits at December 31, 2013 derived from $137.6 million Federal NOLs at the U.S. statutory tax rate of 34% and $2.8 million state NOLs, available to offset future taxable income, some of which have limitations for use as prescribed under IRC Section 382. Our NOL carryforwards will expire in varying amounts between 2014 and 2033 if not used, and those expirations will cause fluctuations in our valuation allowances. As of June 30, 2014 we had federal research and development tax credits of approximately $1.1 million, which expire in the years 2024 through 2033, and we had approximately $0.4 million of Indiana state research and development tax credits, which expire in the years 2014 through 2017.

EARNINGS_PER_SHARE_EPS

EARNINGS PER SHARE ("EPS")	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE ("EPS")	'
	NOTE 12 – EARNINGS PER SHARE (“EPS”)
	Basic EPS is computed by dividing net income or loss by the weighted average common shares outstanding during a period, including shares weighted related to vested RSUs. (See Note 10). Diluted EPS is based on the treasury stock method and computed based on the same number of shares used in the basic share calculation and includes the effect from potential issuance of common stock, such as shares issuable pursuant to the exercise of stock options and stock warrants, assuming the exercise of all in-the-money stock options and warrants. Common stock equivalents are excluded from the computation where their inclusion would be anti-dilutive. No such adjustments were made for 2014 or 2013 as the Company reported a net loss for the three and six month periods, and including the effects of common stock equivalents in the diluted EPS calculation which would have been antidilutive.
	A reconciliation of the numerators and denominators of basic and diluted EPS consisted of the following:
		Three months Ended				Six months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	EPS – basic and diluted
	Numerator: net loss	$	-3,521	$	-3,076	$	-7,609	$	-7,294
	Denominator:
	Common shares		48,848		46,399		48,846		46,386
	Vested RSUs		-		829		-		829
	Basic and diluted weighted average shares outstanding		48,848		47,228		48,846		47,215
	EPS – basic and diluted	$	-0.07	$	-0.07	$	-0.16	$	-0.16
	Excluded securities:
	Common shares issuable:
	Stock options		3,707		3,342		3,707		3,342
	Nonvested RSUs		73		-		73		-
	Common stock warrants		2,154		1,856		2,154		1,856
	Total excluded common shares		5,934		5,198		5,934		5,198

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 13 – COMMITMENTS AND CONTINGENCIES
	Facility Lease
	The Company leases administrative office space in Palatine, Illinois under a lease expiring March 31, 2015 for approximately $25 thousand annually.
	Reglan®/Metoclopramide Litigation
	Halsey Drug Company, as predecessor to us, has been named along with numerous other companies as a defendant in cases filed in three separate state coordinated litigations pending in Pennsylvania, New Jersey and California, respectively captioned In re: Reglan®/Metoclopramide Mass Tort Litigation, Philadelphia County Court of Common Pleas, January Term, 2010, No. 01997; In re: Reglan Litigation, Superior Court of New Jersey, Law Division, Atlantic County, Case No. 289, Master Docket No. ATL-L-3865-10; and Reglan/Metoclopramide Cases, Superior Court of California, San Francisco County, Judicial Council Coordination Proceeding No. 4631, Superior Court No.: CJC-10-004631. In addition, Acura was served with a similar complaint by two individual plaintiffs in Nebraska federal court. In this product liability litigation against numerous pharmaceutical product manufacturers and distributors, including us, plaintiffs claim injuries from their use of the Reglan brand of metoclopramide and generic metoclopramide.
	In the Pennsylvania action, over 200 lawsuits have been filed against us and Halsey Drug Company alleging that plaintiffs developed neurological disorders as a result of their use of the Reglan brand and/or generic metoclopramide. In the New Jersey action, plaintiffs filed approximately 150 lawsuits against us, but served less than 50 individual lawsuits upon us. In the California action, there are 89 pending cases against us, with more than 445 individual plaintiffs.
	In the lawsuits filed to date, plaintiffs have not confirmed they ingested any of the generic metoclopramide manufactured by us. We discontinued manufacture and distribution of generic metoclopramide more than 18 years ago.  In addition, we believe the June 23, 2011 decision by the U.S. Supreme Court in PLIVA v. Mensing (“Mensing decision”) holding that state tort law failure to warn claims against generic drug companies are pre-empted by the 1984 Hatch-Waxman Act Amendments and federal drug regulations will assist us in favorably resolving these cases. We have consistently maintained the position that these claims are without merit and intend to vigorously defend these actions.
	In New Jersey, Generic Defendants, including Acura, filed dispositive motions based on the Mensing decision, which the Court granted with a limited exception. In June 2012, the New Jersey trial court dismissed Acura with prejudice.  In Pennsylvania, and California, Generic Defendants, including Acura, also filed dispositive motions based on the Mensing decision.
	In Pennsylvania, on November 18, 2011, trial court denied Generic Defendants’ dispositive motion. In December 2011, the Generic Defendants appealed this ruling. On April 13, 2012, all trial court proceedings were stayed pending decisions by the Pennsylvania appellate courts.  An adverse decision by the Pennsylvania Superior Court was issued in July 2013. Further appeal proceedings are pending and a decision is expected later this year. This appeal process eventually could result in dismissal of all of the Philadelphia cases against all generic defendants including Acura, although there can be no assurance in this regard. Legal fees related to this matter are currently covered by our insurance carrier.
	In California, the trial court entered a May 25, 2012 Order denying Generic Defendants’ dispositive preemption motions. The Generics Defendants’ appeals from this order were denied by the California appellate courts.  Therefore, subject to further developments, plaintiffs may be permitted to proceed with these lawsuits including state law claims based on (1) failing to communicate warnings to physicians through “Dear Doctor” letters; and (2) failure to update labeling to adopt brand labeling changes. California trial court also has acknowledged the preemptive effect of Mensing so that any claim “that would render the generic defendants in violation of federal law if they are found responsible under a state law cause of action, would not be permissible.” Nonetheless, plaintiffs have not confirmed they ingested any of the generic metoclopramide manufactured by us.  Therefore, we expect the number of plaintiffs with possible claims to be reduced voluntarily or by motion practice.  Action will be taken in an effort to dismiss Acura from these cases, although there can be no assurance in this regard. Legal fees related to this matter are currently covered by our insurance carrier.
	In Nebraska, the litigation against Acura has been stayed and plaintiffs have agreed to a final dismissal if there is no evidence of ingestion of generic metoclopramide manufactured by us. Legal fees related to this matter are currently covered by our insurance carrier.
	As any potential loss is neither probable nor estimable, we have not accrued for any potential loss related to these matters as of June 30, 2014 and we are presently unable to determine if any potential loss would be covered by our insurance carrier.
	Westport/Highland Complaint
	On April 21, 2014, we obtained a copy of a Complaint filed by Westport Pharmaceuticals, LLC (“Westport”) and Highland Pharmaceuticals, LLC (“Highland”) in the U.S. District Court for the Eastern District of Missouri naming us as the defendant. To date, we have not been formally served with this Complaint. In the Complaint, each of Westport and Highland are commencing a declaratory judgment action seeking a declaration of non-infringement of our U.S. Patent No. 8,409,616 (“616 Patent”) by Westport’s Zephrex-D® (pseudoephedrine hydrochloride, 30mg) product, to enable Westport to continue to sell Zephrex-D and to allow retail distributors to continue to sell Zephrex-D , a competing product to Nexafed. We intend to vigorously defend our Company’s intellectual property.
	Financial Advisor Agreement
	In connection with our August 2007 Unit Offering, we are obligated to pay a fee to our then financial advisor upon each exercise of the warrants issued in the Unit Offering, in proportion to the number of warrants exercised. The amount of the fee assuming 100% exercise of the remaining 1.9 million warrants is $0.38 million. The expiration date of these warrants is in August 2014. We have not reflected this obligation as a liability in our consolidated financial statements as the payment is contingent upon the timing and exercise of the warrants by each of the warrant holders. Such fee, if any, will be paid to the financial advisor and be offset against the equity proceeds as the warrants are exercised.

INVESTMENTS_IN_MARKETABLE_SECU1

INVESTMENTS IN MARKETABLE SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Marketable securities	'
	Investments in marketable securities consisted of the following:
		June 30, 2014		December 31, 2013
		(in millions)		(in millions)
	Marketable securities:
	Corporate bonds — maturing within 1 year	$	3.3	$	3.1
	Corporate bonds — maturing after 1 through 4 years		6.1		6.8
	Exchange-traded funds		4.4		3.8
	Total marketable securities	$	13.8	$	13.7
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	'
	The following tables provide a summary of the fair value and unrealized gains (losses) related to our available-for-sale securities (in millions):
		June 30, 2014
		(in millions)
		Cost		Gross		Gross		Fair
				Unrealized		Unrealized		Value
				Gains		Losses
	Available-for-sale:
	Corporate bonds	$	9.3	$	0.1	$	-	$	9.4
	Exchange-traded funds		4.4		-		-		4.4
	Total - Current	$	13.7	$	0.1	$	-	$	13.8
		December 31, 2013
		(in millions)
		Cost		Gross		Gross		Fair
				Unrealized		Unrealized		Value
				Gains		Losses
	Available-for-sale:
	Corporate bonds	$	9.9	$	-	$	-	$	9.9
	Exchange-traded funds		3.8		-		-		3.8
	Total - Current	$	13.7	$	-	$	-	$	13.7
Fair Value, Assets Measured on Recurring Basis	'
	Our assets measured at fair value or disclosed at fair value on a recurring basis as at June 30, 2014 and December 31, 2013 consisted of the following (in millions):
		June 30, 2014
		(in millions)
		Total		Level 1		Level 2		Level 3
	Assets:
	Corporate bonds	$	9.4	$	9.4	$	-	$	-
	Exchange-traded funds		4.4		4.4		-		-
	Total	$	13.8	$	13.8	$	-	$	-
		December 31, 2013
		(in millions)
		Total		Level 1		Level 2		Level 3
	Assets:
	Corporate bonds	$	9.9	$	9.9	$	-	$	-
	Exchange-traded funds		3.8		3.8		-		-
	Total	$	13.7	$	13.7	$	-	$	-

INVENTORIES_Tables

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	Inventories are summarized as follows:
		June 30,		December 31,
		2014		2013
		(in thousands)
	Raw and packaging materials	$	260	$	-
	Finished goods		185		501
			445		501
	Less: inventory reserve for finished goods		(-)		-250
	Total	$	445	$	251

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	Accrued expenses are summarized as follows:
		June 30,		December 31,
		2014		2013
		(in thousands)
	Payroll, payroll taxes, bonus and benefits	$	219	$	78
	Professional services		214		293
	Interest - current		162		-
	Franchise taxes		8		1
	Property taxes		15		15
	Contract manufacturing services		-		14
	Clinical and regulatory services		175		-
	Other		651		140
	Total	$	1,444	$	541

DEBT_Tables

DEBT (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Interest Expense	'
	Our interest expense consisted of the following:
		Three months Ended				Six months Ended
		June 30,				June  30,
		2014		2013		2014		2013
		(in thousands)
	Interest expense:
	Secured Promissory notes	$	255	$	-	$	510	$	-
	Debt discount		30		-		59		-
	Debt issue costs		17		-		34		-
	Total interest expense	$	302	$	-	$	603	$	-
Schedule Of Long Term Debt Future Principal Payments Year	'
	The annual principal payments on the long-term debt at June 30, 2014 are as follows for each of the periods ending December 31:
		Annual
		Principal Payments
		(in thousands)
	2014	$	-
	2015		1,758
	2016		2,522
	2017		2,741
	2018		2,979
	Thereafter		-
	Total	$	10,000

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share-Based Compensation Expense Recognized	'
	Our share-based compensation expense recognized in the Company’s results of operations comprised the following:
		Three months Ended					Six months Ended
		June 30,					June  30,
		2014			2013		2014		2013
		(in thousands)
	Stock options
	Research and development	$	56		$	81	$	113	$	162
	General and administrative		141			234		282		468
	Total	$	197		$	315	$	395	$	630
	RSUs
	General and administrative	$	92		$	-	$	92	$	-
	Combined	$	289		$	315	$	487	$	630
Schedule of Share-based Compensation, Stock Options, Activity	'
	Our stock option award activity during the six months ended June 30, 2014 and 2013 is shown below:
		Six months Ended
		June 30,
		2014					2013
			Number		Weighted		Number		Weighted
			of		Average		of		Average
			Options		Exercise		Options		Exercise
			(000’s)		Price		(000’s)		Price
	Outstanding, beginning		3,738		$	4.99		3,296	$	5.5
	Granted		-			-		75		2.32
	Exercised		-31			1.3		-14		1.3
	Forfeited or expired		-			-		-15		2.32
	Outstanding, ending		3,707		$	5.02		3,342	$	5.46
	Options exercisable		3,295		$	5.42		2,970	$	5.8
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	'
	The assumptions used in the Black-Scholes model to determine fair value for the stock option awards granted during the comparable period are shown below:
	Six months Ended June 30, 2013
	Expected dividend yield		0	%
	Risk-free interest rates		1.86	%
	Average expected volatility		114	%
	Expected term (years)		10
	Weighted average grant date fair value	$	2.17
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	'
	A summary of the grants under the 2005 RSU Plan and the 2014 RSU Plan as of June 30, 2014 and 2013 and for the six months then ended consisted of the following (in thousands):
		Six months Ended
		June 30,
		2014					2013
		Number			Number		Number		Number
		of RSUs			of Vested		of RSUs		of Vested
					RSUs				RSUs
		(in thousands)
	Outstanding, beginning		829			829		1,658		1,658
	Granted		147			-		-		-
	Distributed		-829			-829		-829		-829
	Vested		-			74		-		-
	Forfeited or expired		-			-		-		-
	Outstanding, ending		147			74		829		829

EARNINGS_PER_SHARE_EPS_Tables

EARNINGS PER SHARE ("EPS") (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Reconciliation of Numerators and Denominators of Basic and Diluted EPS	'
	A reconciliation of the numerators and denominators of basic and diluted EPS consisted of the following:
		Three months Ended				Six months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	EPS – basic and diluted
	Numerator: net loss	$	-3,521	$	-3,076	$	-7,609	$	-7,294
	Denominator:
	Common shares		48,848		46,399		48,846		46,386
	Vested RSUs		-		829		-		829
	Basic and diluted weighted average shares outstanding		48,848		47,228		48,846		47,215
	EPS – basic and diluted	$	-0.07	$	-0.07	$	-0.16	$	-0.16
	Excluded securities:
	Common shares issuable:
	Stock options		3,707		3,342		3,707		3,342
	Nonvested RSUs		73		-		73		-
	Common stock warrants		2,154		1,856		2,154		1,856
	Total excluded common shares		5,934		5,198		5,934		5,198

Recovered_Sheet1

License Development and Commercialization Agreement - Additional Information (Detail) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014
License Development and Commercialization Agreement [Line Items]	'
Percentage of royalty	5.00%
Payment for Termination	$2
Pfizer Agreement [Member]	'
License Development and Commercialization Agreement [Line Items]	'
Payment for Termination	$2
Minimum	'
License Development and Commercialization Agreement [Line Items]	'
Patents expiration year	'2023
Minimum | Settlement Agreement With Par [Member]	'
License Development and Commercialization Agreement [Line Items]	'
Percentage of royalty	10.00%
Maximum	'
License Development and Commercialization Agreement [Line Items]	'
Patents expiration year	'2025
Maximum | Settlement Agreement With Par [Member]	'
License Development and Commercialization Agreement [Line Items]	'
Percentage of royalty	15.00%

Revenue_Recognition_Additional

Revenue Recognition - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]	'	'	'	'
Deferred Revenue, Current	$300,000	'	$300,000	'
Royalty Revenue, Total	$1,000	$1,000	$4,000	$5,000

Recovered_Sheet2

Research and Development Activities - Additional Information (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Research and Development Assets Acquired Other than Through Business Combination [Line Items]	'	'
Accrued research and development expense current	$0.10	$0
Prepaid research and development expense current	$0	$0.36

Recovered_Sheet3

Investments In Marketable Securities - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Investment In Marketable Securities [Line Items]	'	'	'	'	'
Unrealized gains on securities	$21	($131)	$50	($79)	$19

Summary_of_Investments_in_Mark

Summary of Investments in Marketable Securities (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Marketable securities:	'	'
Corporate bonds — maturing within 1 year	$3.30	$3.10
Corporate bonds — maturing after 1 through 4 years	6.1	6.8
Total marketable securities	13.8	13.7
Exchange-traded funds	'	'
Marketable securities:	'	'
Total marketable securities	$4.40	$3.80

Available_for_Sale_Securities_

Available for Sale Securities Continuous Unrealized Loss Position Fair Value (Detail) (USD $)	6 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Available For Sale Securities Continuous Unrealized Loss Position Fair Value [Line Items]	'	'
Cost	$13.70	$13.70
Gross Unrealized Gains	0.1	0
Gross Unrealized Losses	0	0
Fair Value	13.8	13.7
Corporate Bonds	'	'
Available For Sale Securities Continuous Unrealized Loss Position Fair Value [Line Items]	'	'
Cost	9.3	9.9
Gross Unrealized Gains	0.1	0
Gross Unrealized Losses	0	0
Fair Value	9.4	9.9
Exchange-traded funds	'	'
Available For Sale Securities Continuous Unrealized Loss Position Fair Value [Line Items]	'	'
Cost	4.4	3.8
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	$4.40	$3.80

Assets_Measured_at_Fair_Value_

Assets Measured at Fair Value or Disclosed at Fair Value on Recurring Basis (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Assets	'	'
Total marketable securities	$13.80	$13.70
Corporate bonds	'	'
Assets	'	'
Total marketable securities	9.4	9.9
Exchange-traded funds	'	'
Assets	'	'
Total marketable securities	4.4	3.8
Fair Value, Inputs, Level 1	'	'
Assets	'	'
Total marketable securities	13.8	13.7
Fair Value, Inputs, Level 1 | Corporate bonds	'	'
Assets	'	'
Total marketable securities	9.4	9.9
Fair Value, Inputs, Level 1 | Exchange-traded funds	'	'
Assets	'	'
Total marketable securities	4.4	3.8
Fair Value, Inputs, Level 2	'	'
Assets	'	'
Total marketable securities	0	0
Fair Value, Inputs, Level 2 | Corporate bonds	'	'
Assets	'	'
Total marketable securities	0	0
Fair Value, Inputs, Level 2 | Exchange-traded funds	'	'
Assets	'	'
Total marketable securities	0	0
Fair Value, Inputs, Level 3	'	'
Assets	'	'
Total marketable securities	0	0
Fair Value, Inputs, Level 3 | Corporate bonds	'	'
Assets	'	'
Total marketable securities	0	0
Fair Value, Inputs, Level 3 | Exchange-traded funds	'	'
Assets	'	'
Total marketable securities	$0	$0

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014
Inventory [Line Items]	'
Cost of Goods Sold	$0.30
Increase in inventory reserve	0.45
Inventory reserve expenses	$0.20

Schedule_of_Inventories_Detail

Schedule of Inventories (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Raw and packaging materials	$260	$0
Finished goods	185	501
Inventory, Gross	445	501
Less: inventory reserve for finished goods	'	-250
Total	$445	$251

Accrued_Expenses_Detail

Accrued Expenses (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts Payable and Accrued Liabilities [Line Items]	'	'
Payroll, payroll taxes, bonus and benefits	$219	$78
Professional services	214	293
Interest - current	162	0
Franchise taxes	8	1
Property taxes	15	15
Contract manufacturing services	0	14
Clinical and regulatory services	175	0
Other	651	140
Total	$1,444	$541

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)	6 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013	Dec. 27, 2013
Debt Instrument [Line Items]	'	'	'
Debt instrument principal amount	'	'	$10,000,000
Debt instrument, interest rate, stated percentage	8.35%	'	'
Debt default long term debt percentage	13.35%	'	'
Debt Instrument, Maturity Date	1-Dec-18	'	'
Debt instrument First revenue event description	'The Amortization Date is April 1, 2015, but shall automatically become April 1, 2016 if we achieve 75% of our projected Nexafed cash receipts and 75% of our projected Aversion Oxycodone cash receipts for the fiscal year ending December 31, 2014 (collectively, the First Revenue Event).	'	'
Debt instrument second revenue event description	'The Amortization Date will be further deferred until April 1, 2017 if the First Revenue Event occurs and in addition we achieve 75% of our projected Nexafed cash receipts and 75% of our projected Aversion Oxycodone cash receipts for the fiscal year ending December 31, 2015 (collectively, the Second Revenue Event).	'	'
Debt instrument, fee amount	50,000	'	'
Debt consulting placement fee	100,000	'	'
Debt related commitment fees and debt issuance costs	231,000	'	'
Debt instrument unamortized discount	341,000	400,000	'
Warrants to purchase common stock	2,200	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights	$3.15	'	'
Warrant Two	'	'	'
Debt Instrument [Line Items]	'	'	'
Warrants to purchase common stock	298	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights	$1.60	'	'
Warrants, expiry date	'December 2020	'	'
Prior To December 27 2014	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt instrument prepayment percentage	3.00%	'	'
After December 27 2014 but on or prior to December 27, 2015	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt instrument prepayment percentage	2.00%	'	'
After December 27 2015	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt instrument prepayment percentage	1.00%	'	'
First Revenue Event Occurs	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt instrument periodic payment terms balloon payment to be paid	795,000	'	'
First Revenue Event OccursAnd Second Revenue Event Not Occurs	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt instrument periodic payment terms balloon payment to be paid	895,000	'	'
First Revenue Event And Second Revenue Event Occurs	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt instrument periodic payment terms balloon payment to be paid	$995,000	'	'

Interest_Expense_Detail

Interest Expense (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Interest expense:	'	'	'	'
Secured Promissory notes	$255	$0	$510	$0
Debt discount	30	0	59	0
Debt issue costs	17	0	34	0
Total interest expense	$302	$0	$603	$0

LongTerm_Debt_Detail

Long-Term Debt (Detail) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'
2014	$0
2015	1,758
2016	2,522
2017	2,741
2018	2,979
Thereafter	0
Total	$10,000

Common_Stock_Warrants_Addition

Common Stock Warrants - Additional Information (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014
In Millions, except Share data in Thousands, unless otherwise specified			Warrant One	Warrant Two
Class of Warrant or Right [Line Items]	'	'	'	'
Secured Debt	'	$10	'	'
Common stock warrant exercisable outstanding, shares	2,200	'	1,900	298
Class of Warrant or Right, Exercise Price of Warrants or Rights	$3.15	'	$3.40	$1.60
Common stock Warrant expiration date	'	'	'August 2014	'December 2020

ShareBased_Compensation_Additi

Share-Based Compensation - Additional Information (Detail) (USD $)

1 Months Ended

6 Months Ended

1 Months Ended

6 Months Ended

1 Months Ended

Jan. 31, 2014

Jan. 31, 2013

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jan. 31, 2014

Jan. 31, 2013

31-May-14

Jun. 30, 2014

31-May-14

31-May-14

Stock options

Stock options

Option Plan

Option Plan

Restricted Stock Units (RSUs)

Restricted Stock Units (RSUs)

2014 Restricted Stock Unit Award Plan

2014 Restricted Stock Unit Award Plan

2014 Restricted Stock Unit Award Plan

2014 Restricted Stock Unit Award Plan

30-Sep-14

31-Dec-14

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares withheld upon elections made to exchange RSUs

830,000

830,000

'

18,000

4,000

'

'

330,000

330,000

'

'

'

'

Number of Options, Exercised

'

'

'

'

'

31,000

14,000

'

'

'

'

'

'

Withholding tax obligations

'

'

'

$36,000

$14,000

'

'

'

'

$2,000,000

'

'

'

Options exercised to purchase common shares net of shares for tax withholdings

'

'

'

'

'

13,000

10,000

'

'

'

'

'

'

Restricted stock units sale price

'

'

$0.01

'

'

'

'

'

'

'

'

'

'

Number of vested shares distributed to holders

'

'

'

'

'

'

'

500,000

500,000

'

'

'

'

Restricted stock units exchanged in satisfaction of withholding tax obligations

'

'

'

'

'

'

'

$500,000

$700,000

'

'

'

'

Share Based Compensation Arrangement By Share Based Payment Award Maximum Number Of Shares Per Non Employee Directors

'

'

'

'

'

'

'

'

'

36,764

'

'

'

Share Based Compensation Number Of Non Employee Directors

'

'

'

'

'

'

'

'

'

4

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage

'

'

'

'

'

'

'

'

'

'

50.00%

25.00%

25.00%

Share Based Compensation Arrangement By Share Based Payment Award Award Vesting Rights Cash Percentage

'

'

'

'

'

'

'

'

'

40.00%

'

'

'

Recognition_of_ShareBased_Comp

Recognition of Share-Based Compensation Expense (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Share based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Research and development	$1,281	$805	$2,719	$2,831
Share based Compensation Expense recognized in Operations	289	315	487	630
Stock options	'	'	'	'
Share based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Research and development	56	81	113	162
General and administrative	141	234	282	468
Share based Compensation Expense recognized in Operations	197	315	395	630
Restricted Stock Units (RSUs)	'	'	'	'
Share based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
General and administrative	$92	$0	$92	$0

Stock_Option_Award_Activity_De

Stock Option Award Activity (Detail) (Stock Option Plan, USD $)	6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Stock Option Plan	'	'
Share based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of Options Outstanding, beginning	3,738	3,296
Number of Options, Granted	0	75
Number of Options, Exercised	-31	-14
Number of Options, Forfeited or expired	0	-15
Number of Options Outstanding, ending	3,707	3,342
Number of Options exercisable	3,295	2,970
Weighted Average Exercise Price, beginning	$4.99	$5.50
Weighted Average Exercise Price, Granted	$0	$2.32
Weighted Average Exercise Price, Exercised	$1.30	$1.30
Weighted Average Exercise Price, Forfeited or expired	$0	$2.32
Weighted Average Exercise Price, ending	$5.02	$5.46
Weighted Average Exercise Price, Options exercisable	$5.42	$5.80

Assumptions_Used_in_BlackSchol

Assumptions Used in Black-Scholes Model to Determine Fair Value for Stock Option Awards Granted (Detail) (USD $)	6 Months Ended
	Jun. 30, 2013
Share based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected dividend yield	0.00%
Risk-free interest rates	1.86%
Average expected volatility	114.00%
Expected term (years)	'10 years
Weighted average grant date fair value	$2.17

Summary_of_RSU_Plan_Detail

Summary of RSU Plan (Detail)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Restricted Stock Units	'	'
Share based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Outstanding, beginning	829	1,658
Granted	147	0
Distributed	-829	-829
Vested	0	0
Forfeited or expired	0	0
Outstanding, ending	147	829
Vested Restricted Stock Units (RSUs)	'	'
Share based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Outstanding, beginning	829	1,658
Granted	0	0
Distributed	-829	-829
Vested	74	0
Forfeited or expired	0	0
Outstanding, ending	74	829

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014
		Federal Research and Development	Indiana State Research and Development	Maximum	Minimum
Income Tax Disclosure [Line Items]	'	'	'	'	'
Federal income tax benefits	$46.80	'	'	'	'
Federal NOLs	137.6	'	'	'	'
U.S. statutory tax rate	34.00%	'	'	'	'
NOL expiration year	'	'	'	'2033	'2014
Research and development tax credits	'	1.1	0.4	'	'
Research and development expiration period	'	'expire in the years 2024 through 2033	'expire in the years 2014 through 2017	'	'
State income tax benefits	$2.80	'	'	'	'

Reconciliation_of_Numerators_a

Reconciliation of Numerators and Denominators of Basic and Diluted EPS (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
EPS - basic and diluted	'	'	'	'
Numerator: net loss	($3,521)	($3,076)	($7,609)	($7,294)
Denominator:	'	'	'	'
Common shares	48,848	46,399	48,846	46,386
Vested RSUs	0	829	0	829
Basic and diluted weighted average shares outstanding	48,848	47,228	48,846	47,215
EPS - basic and diluted	($0.07)	($0.07)	($0.16)	($0.16)
Common shares issuable:	'	'	'	'
Total excluded common shares	5,934	5,198	5,934	5,198
Stock options	'	'	'	'
Common shares issuable:	'	'	'	'
Total excluded common shares	3,707	3,342	3,707	3,342
Common stock warrants	'	'	'	'
Common shares issuable:	'	'	'	'
Total excluded common shares	2,154	1,856	2,154	1,856
Nonvested RSUs member	'	'	'	'
Common shares issuable:	'	'	'	'
Total excluded common shares	73	0	73	0

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	6 Months Ended
Share data in Thousands, unless otherwise specified	Jun. 30, 2014
Commitments and Contingencies Disclosure [Line Items]	'
Warrants Exercisable To Purchase Of Common Stock	2,200
Financial Advisor	'
Commitments and Contingencies Disclosure [Line Items]	'
Warrants Exercisable To Purchase Of Common Stock	1,900
Amount of warrants issued in unit offering	$380,000
Percentage of fee assumed on exercise of warrants in unit offering	100.00%
Investment warrants expiration date	31-Aug-14
Pennsylvania State	'
Commitments and Contingencies Disclosure [Line Items]	'
Number of lawsuits filed	200
New Jersey State	'
Commitments and Contingencies Disclosure [Line Items]	'
Number of lawsuits filed	150
Number of lawsuits served	50
California State	'
Commitments and Contingencies Disclosure [Line Items]	'
Number of plaintiffs served in a single complaint	445
Palatine Lllinois	'
Commitments and Contingencies Disclosure [Line Items]	'
Leases administrative office space	$25,000
Lease expiring date	'lease expiring March 31, 2015