Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

7. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

	March 31, 2024		December 31, 2023
Clinical and development costs	$	1,405	$	1,404
Manufacturing and quality costs		30,574		31,917
Payroll and payroll-related costs		6,137		16,465
Collaboration payable - related party (Note 17)		36,211		28,053
Facility and other		1,990		2,772
	$	76,317	$	80,611

As of March 31, 2024, the Company accrued a total of $28,046 payable to Bacthera for the substantial completion of the Company’s dedicated production suite for long-term supply of VOWST. This amount is included in the Manufacturing and quality costs category above.

Additionally, included within payroll and payroll-related costs as of March 31, 2024 and December 31, 2023 is $564 and $5,080, respectively, of accrued severance related to the Restructuring Plan. See Note 12, Restructuring, for further details.