Accrued expenses and other current liabilities

9 Months Ended

Sep. 30, 2022

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):

	September 30, 2022		December 31, 2021
Payroll and related costs	$	8,460	$	13,764
Rebates		16,854		11,010
Sales returns and coupons		3,434		2,422
Selling and marketing		3,475		2,850
Research and development expenses		1,826		1,995
Wholesale distributor fees		4,520		3,614
Professional fees		739		2,571
Operating lease liabilities		1,383		1,361
Income taxes payable		290		—
Other accrued expenses and current liabilities		2,587		4,717
Accrued expenses and other current liabilities	$	43,568	$	44,304

We expense advertising costs when incurred, which amounted to $4.8  million and $14.6 million for the three months ended September 30, 2022 and 2021, respectively, and $12.6 million and $34.4 million for the nine months ended September 30, 2022 and 2021, respectively.