Accrued Liabilities

3 Months Ended

Mar. 31, 2020

. Accrued Liabilities

Accrued liabilities consist of the following:



(in thousands)	March 31, 2020		December 31, 2019

Compensation	$	5,704	$	6,823
Deferred revenue	933		959
Interest	136		70
Legal	929		921
Accrued rebates, chargebacks and other revenue reserves	4		5
Other	4,253		3,145
Total ⁽¹⁾	$	11,959	$	11,923

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⁽¹⁾The amounts above exclude $17.1 million and $16.4 million of accrued liabilities at Noden classified as held for sale as of March 31, 2020 and December 31, 2019, respectively. See Note 2, Discontinued Operations Classified as Assets Held for Sale, for additional information.

As previously discussed, during the first quarter of 2020 the Board approved the Plan of Liquidation. In addition, the Company has entered into severance agreements with its employees under the Wind Down Retention Plan. The total amount of severance expected to be incurred during 2020 will be $13.0 million, of which $3.0 million was expensed in the three months ended March 31, 2020. The severance amount paid in the three months ended March 31, 2020 was $0.6 million. All severance costs are included in the Income Generating Assets segment, as all corporate personnel salary and benefit costs are allocated to this segment.