Accrued and Other Liabilities

12 Months Ended

Dec. 31, 2013

Accrued and Other Liabilities

Accrued and Other Liabilities

Note 7. Accrued and Other Liabilities

        Accrued and other liabilities consist of (in thousands):

	Balance as of
	December 31, 2013		December 31, 2012
Accrued employee compensation and benefits	$	3,408	$	3,859
Accrued manufacturing costs		4,071		4,135
Accrued sales and marketing expenses		970		2,908
Accrued interest on debt (see Note 12)		5,541		—
Accrued research and clinical expenses		1,755		1,372
Accrued restructuring costs (see Note 9)		4,577		—
Other accrued liabilities		3,671		1,503
Liabilities of discontinued operations		—		903
Total	$	23,993	$	14,680

        The amounts included in accrued and other liabilities consist of obligations for past services, primarily related to accrued employee compensation and benefits, accrued manufacturing and product commercialization costs for services relating to past periods in support of the commercial launch of Qsymia in the U.S., accrued interest on debt, and accrued research and clinical expenses.