Accrued Liabilities

12 Months Ended

Dec. 31, 2019

Accrued Liabilities Abstract

Accrued Liabilities

Note 8. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	December 31,		December 31,
	2019		2018
Accrued product returns	$	33,457	$	48,464
Accrued royalties		3,649		3,598
Accrued compensation		10,998		8,673
Accrued government and managed care rebates		4,867		9,981
Accrued research and development		3,028		8,338
Accrued expenses and other liabilities		8,477		7,363
Customer coupons		777		719
Deferred revenue		—		101
Total	$	65,253	$	87,237

In the ordinary course of business, the Company enters into contractual agreements with wholesalers pursuant to which the wholesalers distribute sales of Company products to customers and provide sales data to the Company. In return the wholesalers charge the Company a fee for services and other customary rebates and chargebacks based on distribution sales of Company products through the wholesalers and downstream customers.