Other accrued expenses and other non-current liabilities

3 Months Ended

Mar. 31, 2020

Other accrued expenses and other non-current liabilities

Other accrued expenses and other non-current liabilities

8. Other accrued expenses and other non-current liabilities

Other accrued expenses consist of the following (in thousands):

	March 31,		December 31,
	2020		2019
Accrued inventory	$	999	$	459
Accrued royalties		535		476
Accrued professional services		692		655
Accrued development costs		121		151
Accrued other		721		757
Total accrued expenses	$	3,068	$	2,498

Other non-current liabilities consist of the following (in thousands):

	March 31,		December 31,
	2020		2019
Leasehold obligation incentive	$	—	$	7,572
Deferred rent		—		3,011
Deferred tax liabilities		2,498		2,816
Other		6		8
Total non-current liabilities	$	2,504	$	13,407

As part of the Company’s adoption of ASC 842 on January 1, 2020, the Company derecognized the leasehold obligation incentive of $7.6 million and deferred rent of $3.0 million. Per ASC 842 the leasehold obligation incentive and deferred rent reduce the Company’s ROU assets at time of adoption for the related leases. Refer to Note 2 and Note 10 for further detail.