Accrued expenses and other current liabilities

12 Months Ended

Dec. 31, 2023

Accrued expenses and other current liabilities [Abstract]

Accrued expenses and other current liabilities

6. Accrued expenses and other current liabilities

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

	2023		2022
Rebates, chargebacks, other customer fees and returns	$	66,726	$	29,128
Clinical accruals		22,459		25,371
Contract manufacturing		4,356		2,535
Commercial services		6,900		5,761
Employee related expenses		11,598		9,150
Other taxation and social security		1,807		1,122
Other accruals		5,989		3,680
	$	119,835	$	76,747

See Note 3 “Revenue” for a detailed breakdown of Rebates, chargebacks, other customer fees and returns.

Clinical accruals primarily represent unbilled work undertaken by Contract Research Organizations (CRO’s)  as part of our clinical programs.