Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2020

Payables and Accruals [Abstract]

Summary of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

(in thousands)	SEPTEMBER 30, 2020		DECEMBER 31, 2019
Accrued expenses and other current liabilities:
Accrued compensation and benefits	$	11,609	$	11,169
Accrued consulting and professional fees	3,345		3,810
Accrued research and development expenses (1)	4,379		8,734
Accrued revenue reserves(2)	54,546		38,450
Accrued other (3)	4,927		3,213
Total accrued expenses and other current liabilities	$	78,806	$	65,376

(1)Comprised primarily of accruals related to fees for investigative sites, contract research organizations, contract manufacturing organizations and other service providers that assist in conducting preclinical research studies and clinical trials. Also included are liabilities incurred related to the Avizorex acquisition.

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

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