ACCOUNTS PAYABLE AND ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2022

Accounts Payable and Accrued Liabilities, Current [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 14. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses included the following at December 31, 2022 and December 31, 2021 (in thousands):

	December 31, 2022		December 31, 2021
Trade accounts payable	$	109,033	$	123,129
Returns and allowances	160,619		183,116
Rebates	167,516		150,039
Chargebacks	920		2,617
Other sales deductions	6,197		2,500
Accrued interest	68		106,735
Accrued payroll and related benefits	95,666		90,029
Accrued royalties and other distribution partner payables	24,072		58,422
Acquisition-related contingent consideration—current	—		5,748
Other (1)	123,092		114,563
Total	$	687,183	$	836,898

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(1)Amounts include a wide variety of accrued expenses, the most significant of which relate to accrued legal and other professional fees.

The amounts in the table above do not include amounts classified as Liabilities subject to compromise in our Consolidated Balance Sheets. Refer to Note 2. Bankruptcy Proceedings for additional information about Liabilities subject to compromise.