ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2023

Accounts Payable and Accrued Liabilities, Current [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 13. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses included the following at March 31, 2023 and December 31, 2022 (in thousands):

	March 31, 2023		December 31, 2022
Trade accounts payable	$	96,749	$	109,033
Returns and allowances	144,723		160,619
Rebates	129,671		167,516
Chargebacks	434		920
Other sales deductions	6,210		6,197
Accrued interest	94		68
Accrued payroll and related benefits	64,440		95,666
Accrued royalties and other distribution partner payables	33,532		24,072
Other (1)	128,080		123,092
Total	$	603,933	$	687,183

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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 Condensed Consolidated Balance Sheets. Refer to Note 2. Bankruptcy Proceedings for additional information about Liabilities subject to compromise.