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Accounts payable and accrued expenses
9 Months Ended
Sep. 30, 2024
Payables and Accruals [Abstract]  
Accounts payable and accrued expenses

5.        Accounts payable and accrued expenses

Accounts payable and accrued expenses at September 30, 2024 and December 31, 2023 consist of the following:

September 30, 

December 31, 

    

2024

    

2023

Employee compensation, benefits, and related accruals

$

46,209

$

62,643

Income tax payable

6,012

Consulting and contracted research

 

23,032

 

27,500

Sales allowance

 

65,782

 

77,176

Sales rebates

 

102,919

 

131,334

Royalties

14,016

74,111

Accounts payable

 

13,292

 

6,045

Milestone payable

50,000

Other

 

15,084

 

13,174

Total

$

336,346

$

391,983

As of September 30, 2024 and December 31, 2023, there were $0.3 million and $9.0 million, respectively, of accrued restructuring costs included above within employee compensation, benefits, and related accruals from a reduction in workforce in the year ended December 31, 2023 in connection with the Company’s strategic pipeline prioritization and discontinuation of its preclinical and early research programs in its gene therapy platform.