ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 7– ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:

	December 31,
	2018		2017
Accrued payroll, bonuses and commission costs	$	6,854,002	$	4,240,379
Allowance for coupons and returns		5,294,120		1,432,846
Accrued sales and marketing costs		2,288,028		420,162
Accrued compensated absences		1,178,110		945,457
Allowance for wholesale distributor fees		792,891		172,973
Accrued legal and accounting expense		385,824		600,350
Accrued research and development		388,675		366,933
Accrued rent		365,155		327,099
Accrued rebates		412,570		76,917
Accrued royalties		—		114,480
Other accrued expenses		375,573		525,999
TOTAL	$	18,334,948	$	9,223,595