Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities as of December 31, 2017 and 2016 consist of the following:

	December 31,
	2017		2016
	(in thousands)
Accrued employee compensation and related costs	$	7,755	$	7,920
Accrued professional fees	4,118		3,466
Accrued sales allowances	13,471		7,849
Accrued royalties	3,588		3,301
Other accrued liabilities	12,906		14,644
Total	$	41,838	$	37,180

Schedule of Combined Activity in Sales Allowances and Reserves

The following table summarizes combined activity for lomitapide and metreleptin in the sales allowance and reserve for the years ended December 31, 2017 and 2016. There was no sales allowance in 2015 as the Company did not have any commercial products and did not generate any revenues.

	December 31,
	2017			2016
	(in thousands)
Beginning balance	$	7,849		$	—
Provision	23,087			7,849
Payments	(17,465		)	—
Ending balance	$	13,471		$	7,849

Schedule of Restructuring Charges and Payments

The following table sets forth the components of the restructuring charge and payments made against the reserve for the year ended December 31, 2017: 

	December 31, 2017
	(in thousands)
Beginning restructuring balance	$	—
Costs incurred	2,536
Cash paid	(2,788		)
Other adjustments	262
Ending restructuring balance	$	10