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Accrued Expenses and Other Current Liabilities
6 Months Ended
Jun. 30, 2021
Payables And Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

5. Accrued Expenses and Other Current Liabilities

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

 

 

 

June 30, 2021

 

 

December 31, 2020

 

Salary and related expenses

 

$

10,318

 

 

$

11,250

 

Discounts and allowances for commercial product sales

 

 

4,035

 

 

 

3,688

 

Accrued interest

 

 

2,132

 

 

 

519

 

Deferred lease liability

 

 

1,351

 

 

 

1,422

 

Milestone rights liability — current

 

 

1,088

 

 

 

1,337

 

Danbury facility buildout

 

 

1,055

 

 

 

 

Professional fees

 

 

521

 

 

 

533

 

Sales and marketing services

 

 

347

 

 

 

99

 

Other

 

 

1,559

 

 

 

859

 

Total accrued expenses and other current liabilities

 

$

22,406

 

 

$

19,707

 

 

Included in salary and related expenses is approximately $1.0 million of deferred social security taxes as permitted under the CARES Act.  The Company was permitted to defer the employer share of social security taxes otherwise owed on dates beginning March 27, 2020 and ending December 31, 2020.  The amount of the deferral was based on wages paid from April through December 2020.  The Company received notification of forgiveness by the SBA for the full principal balance of the PPP loan as discussed in Note 6 – Borrowings.  Therefore, the deferred social security taxes will be repaid in August 2021.