Accounts Payable, Accrued Expenses and Other Liabilities

3 Months Ended

Mar. 31, 2020

Accounts Payable, Accrued Expenses and Other Liabilities [Abstract]

Accounts Payable, Accrued Expenses and Other Liabilities

9.    Accounts Payable, Accrued Expenses and Other Liabilities

Accounts payable, accrued expenses and other liabilities consisted of the following:

	March 31, 2020		December 31, 2019
	(in thousands)
Accounts payable	$	14,977	$	18,975
Accrued employee compensation		14,135		26,483
Accrued contracted services		76,592		74,486
Accrued rebates, discounts and other incentives		25,422		21,529
Operating lease liabilities		6,596		6,456
Other liabilities		6,796		6,039
Accounts payable, accrued expenses and other liabilities	$	144,518	$	153,968

Research & Development Tax Credit

The Company benefits from the U.K. Small and Medium-sized Enterprise R&D Tax Credit scheme, or the SME scheme, under which it can obtain a refundable credit of up to 33.4% of eligible research and development expenses incurred by the Company in the U.K.. Eligible expenses generally include employment costs for research staff, consumables, software and certain internal overhead costs incurred as part of research projects.

The Company submitted a claim seeking to obtain tax credits for qualifying R&D expenses incurred in the years ended December 31, 2015 and 2016. In September 2019, the Company received a partial payment of $10.5 million from Her Majesty’s Revenue and Customs, the U.K.’s government tax authority. Given the claim review has not been finalized, the credit received is recorded as a deferred liability within Accounts payable, accrued expenses, and other liabilities.