Accrued Expenses (Q3)

9 Months Ended

12 Months Ended

Sep. 30, 2018

Dec. 31, 2017

Accrued Expenses [Abstract]

Accrued Expenses

Note 5 – Accrued Expenses

Accrued expenses and other liabilities consist of the following:

	As of September 30, 2018		As of December 31, 2017
Accrued research and development costs (1)	$	224,786	$	2,857,025
Accrued professional fees		404,940		267,646
Accrued compensation		41,605		1,886,638
Accrued other		214,615		385,896
Deferred rent		31,925		25,000
Total	$	917,871	$	5,422,205

(1) Balance as of September 30, 2018 represents estimated close down NEWTON 2 trial costs.

Note 5 – Accrued Expenses

Accrued expenses and other liabilities consist of the following:

	December 31,
	2017		2016
Accrued research and development costs	$	2,857,025	$	654,795
Accrued professional fees		267,646		366,394
Accrued compensation		1,886,638		1,866,255
Accrued other		385,896		319,434
Deferred rent		25,000		6,837
Total	$	5,422,205	$	3,213,715