Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2020

Disclosure Text Block

Accrued Expenses and Other Current Liabilities

6. Accrued Expenses and Other Current Liabilities

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

	March 31, 2020		December 31, 2019
Salaries	$	1,582	$	2,973
Accrued vacation		3,007		2,540
Accrued incentive compensation		3,672		11,760
Other employee benefits		2,084		1,260
Professional fees		2,036		1,421
Accrued interest		2,105		301
Other		4,233		10,210
	$	18,719	$	30,465

As of March 31, 2020, other accrued expenses of approximately $4.2 million included approximately $0.9 million related to unbilled drug product and finished goods manufacturing costs, approximately $0.3 million related to equipment for clinical studies, approximately $0.2 million related to franchise taxes, approximately $0.2 million related to facility services, and approximately $0.2 million related to public relations services.

As of December 31, 2019, other accrued expenses of approximately $10.2 million included approximately $4.1 million related to API batches yet to be invoiced, approximately $0.9 million related to activities associated with the Company’s move to the 100 Summer Street headquarters, approximately $0.6 million related to unbilled inventory, and approximately $0.2 million related to equipment for clinical studies.