ACCRUED AND OTHER LIABILITIES

3 Months Ended

Mar. 31, 2017

ACCRUED AND OTHER LIABILITIES

ACCRUED AND OTHER LIABILITIES

8. ACCRUED AND OTHER LIABILITIES

Accrued and other liabilities consist of the following (in thousands):

	Balance as of
	March 31,		December 31,
	2017		2016
Accrued employee compensation and benefits	$	1,287	$	3,014
Reserve for product returns		6,201		—
Product-related accruals		5,634		671
Accrued interest on debt (see Note 13)		2,754		1,509
Accrued manufacturing costs		729		6,835
Accrued non-recurring charges (see Note 10)		—		5
Other accrued liabilities		3,708		3,652
Total	$	20,313	$	15,686

The amounts included in other accrued liabilities consist of obligations primarily related to sales, marketing, research, clinical development, corporate activities, the STENDRA license and royalties.