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Accrued Expenses
3 Months Ended
Mar. 31, 2021
Payables And Accruals [Abstract]  
Accrued Expenses

7. Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2021

 

 

2020

 

Accrued wages and benefits

 

$

7,798

 

 

$

6,720

 

Accrued selling fees, rebates, and royalties

 

 

4,388

 

 

 

9,046

 

Accrued operating expenses

 

 

3,804

 

 

 

3,222

 

Accrued construction costs

 

 

3,421

 

 

 

4,104

 

Accrued inventory purchases

 

 

2,397

 

 

 

3,714

 

Accrued clinical expenses

 

 

2,073

 

 

 

2,949

 

Accrued tax withholdings

 

 

1,863

 

 

 

1,948

 

Accrued costs for product launch

 

 

1,415

 

 

 

1,474

 

Deferred revenue

 

 

1,289

 

 

 

1,147

 

Accrued R&D licensing fees

 

 

266

 

 

 

366

 

Accrued interest

 

 

 

 

 

3,583

 

Total accrued expenses

 

$

28,714

 

 

$

38,273

 

 

The accrued construction costs relate to the building of the manufacturing facility in Dunkirk, NY. This amount, plus an additional $0.4 million paid by the Company is expected to be funded by New York State. Therefore, $3.8 million is recorded within prepaid expenses and other current assets on the Company’s condensed consolidated balance sheet as of March 31, 2021