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Accrued Expenses and Restructuring Reserve (Tables)
 9 Months Ended
Sep. 30, 2019
Accrued Expenses and Restructuring Reserve [Abstract]  
Accrued Expenses and Other Liabilities
Accrued expenses and other liabilities consist of the following:

  
As of
September 30, 2019
  
As of
December 31, 2018
 
Accrued research and development costs
 
$
132,538
  
$
71,329
 
Accrued professional fees
  
230,337
   
421,617
 
Accrued compensation
  
489,863
   
54,269
 
Accrued other
  
–
   
46,674
 
Accrued rent termination
  
443,868
   
8,000
 
Total
 
$
1,296,606
  
$
601,889
 
Restructuring Reserve
Restructuring Reserve

  
As of
September 30, 2019
  
As of
December 31, 2018
 
Restructuring reserve (1)
 
$
858,332
  
$
–
 
Total
 
$
858,332
  
$
–
 

(1)
Restructuring reserve relates to the severance costs incurred by Edge Therapeutics prior to the merger transaction and assumed by the Company as part of the purchase accounting, but not yet paid. The severance costs continue through September 2020.  For the nine months ended September 30, 2019, the Company paid $1,211,939 of restructuring expense which was previously recorded on Edge Therapeutics financials.