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Accrued Expenses and Other Payables (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accrued Expenses and Other Payables
Accrued clinical and research related expenses	$ 24,482	$ 11,335
Accrued employee related expenses	4,722	6,413
Accrued professional service fees	1,566	668
Accrued milestone payment to former collaboration partner	1,500
Other	791	82
Total accrued expenses and other payables	$ 33,061	$ 18,498

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- Definition

Current portion of accrued clinical and research related expenses.

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Current portion of accrued milestone payment to former collaboration partner.

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Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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