Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2024

Payables And Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were comprised of the following (in thousands):

	June 30, 2024		December 31, 2023
Salary and related expenses	$	12,656	$	19,506
Discounts and allowances for commercial product sales		10,965		9,541
Accrued interest(1)		6,165		2,153
Deferred lease liability		1,812		1,423
Current portion of milestone rights liability(2)		1,391		752
Returns reserve for acquired product(3)		1,290		601
Professional fees		656		979
State income tax liability		424		1,561
Other		5,593		5,520
Accrued expenses and other current liabilities	$	40,952	$	42,036

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(1)As of June 30, 2024, accrued interest includes $4.2 million related to a milestone payment of $5.0 million to be paid in the third quarter of 2024. See Note 14 – Commitments and Contingencies under Milestone Rights.

(2)As of June 30, 2024, the current portion of milestone rights liability includes $0.8 million to be paid in the third quarter of 2024 and $0.6 million reclassified from long-term to short-term milestone right liability.

(3)See Note 14 – Commitments and Contingencies under Loss Contingencies — Returns Reserve for Acquired Product.