Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2022

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

(in thousands)	SEPTEMBER 30, 2022		DECEMBER 31, 2021
Accrued expenses and other current liabilities:
Accrued revenue reserves (1)	$	85,503	$	85,381
Accrued compensation and benefits	11,741		15,881
Accrued consulting and professional fees	2,949		5,007
Accrued Merger-related costs	8,036		—
Accrued research and development (2)	7,190		2,262
Accrued other (3)	3,979		3,810
Total accrued expenses and other current liabilities	$	119,398	$	112,341

(1)Comprised primarily of accruals related to commercial and government rebates as well as returns.

(2)Comprised primarily of accruals related to fees for investigative sites, contract research organizations, and other service providers that assist in conducting preclinical research studies and clinical trials.

(3)Comprised primarily of accruals related to interest payable as well as other business-related expenses.