Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Accrued Expenses and Other Liabilities

10. Accrued Expenses and Other Liabilities.

Accrued expenses and other liabilities consist of the following (in thousands):

	September 30, 2023		December 31, 2022
Accrued preclinical and clinical trial expenses	$	441	$	479
Accrued professional fees		5,328		1,619
Accrued compensation and benefits		5,272		5,132
Accrued license fees		19,072		20,444
Accrued purchases		84		154
Operating lease liability		361		337
Accrued variable consideration		8,452		3,381
Accrued income tax		912		8,702
Due to licensor		12,055		13,127
Accrued interest payable		857		—
Other		374		238
Current accrued expenses and other liabilities		53,208		53,613
Lease liability – non-current		3,282		3,557
Due to licensor – non-current		3,144		14,064
Other – non-current		431		—
Non-current accrued expenses and other liabilities		6,857		17,621
Total accrued expenses and other liabilities	$	60,065	$	71,234