Accrued And Other Liabilities

3 Months Ended

Mar. 31, 2020

ACCRUED AND OTHER LIABILITIES

ACCRUED AND OTHER LIABILITIES

9. ACCRUED AND OTHER LIABILITIES

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

	Balance as of
	March 31,		December 31,
	2020		2019
Reserve for product returns (see Note 2)	$	15,135	$	14,874
Product-related accruals (see Note 2)		6,044		6,663
Accrued interest on debt (see Note 13)		3,737		1,351
Accrued manufacturing costs		2,214		3,105
Accrued employee compensation and benefits		2,217		2,777
Other accrued liabilities		3,565		3,628
Total	$	32,912	$	32,398

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.