ACCOUNTS PAYABLE AND ACCRUED EXPENSES

6 Months Ended

Jun. 30, 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 June 30, 2023 and December 31, 2022 (in thousands):

	June 30, 2023		December 31, 2022
Trade accounts payable	$	87,926	$	109,033
Returns and allowances	141,824		160,619
Rebates	120,597		167,516
Chargebacks	591		920
Other sales deductions	4,716		6,197
Accrued interest	18		68
Accrued payroll and related benefits	67,870		95,666
Accrued royalties and other distribution partner payables	30,195		24,072
Other (1)	109,688		123,092
Total	$	563,425	$	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.