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Accrued Expenses and Other Current Liabilities
3 Months Ended
Mar. 31, 2018
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities
Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consist of the following:
 
(in thousands)
MARCH 31, 2018
 
DECEMBER 31, 2017
Accrued compensation and benefits (1)
$
4,246

 
$
7,886

Accrued consulting and professional fees
2,788

 
3,841

Accrued research and development expenses (2)
1,361

 
1,855

Accrued other (3)
10,675

 
5,357

Total accrued expenses and other current liabilities
$
19,070

 
$
18,939

 
(1)
The decrease in accrued compensation and benefits primarily relates to the payment of 2017 annual incentives during the three months ended March 31, 2018.
(2)
Comprised of accruals such as fees for investigative sites, contract research organizations, contract manufacturing organizations and other service providers that assist in conducting preclinical research studies and clinical trials.
(3)
Comprised of accruals related to commercial manufacturing activities, interest payable and other business-related expenses. The increase at March 31, 2018 as compared to December 31, 2017 is due to a $5.8 million increase in accrued property, plant and equipment purchases as of March 31, 2018, primarily related to the Company’s manufacturing plant build-out in Ireland.