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Accrued Expenses and Other Current Liabilities
 6 Months Ended
Jun. 30, 2020
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, 2020

 

 

December 31, 2019

 

Salary and related expenses

 

$

6,715

 

 

$

8,835

 

Discounts and allowances for commercial product sales

 

 

3,458

 

 

 

3,162

 

Deferred lease liability

 

 

1,419

 

 

 

1,433

 

Milestone Rights liability — current

 

 

1,337

 

 

 

—

 

Professional fees

 

 

391

 

 

 

620

 

Sales and marketing services

 

 

382

 

 

 

147

 

Accrued interest

 

 

410

 

 

 

409

 

Other

 

 

594

 

 

 

1,298

 

Total accrued expenses and other current liabilities

 

$

14,706

 

 

$

15,904

 

 

Included in salary and related expenses is $0.3 million of deferred social security taxes as permitted under the CARES Act.  The Company is permitted to defer the employer share of social security taxes otherwise owed on dates beginning March 27, 2020 and ending December 31, 2020.  Half of the total deferred payments are payable on December 31, 2021 and the remaining half are payable on December 31, 2022.  The amount of the deferral is based on wages paid from April through December 2020.  This deferral option is no longer available once the Company receives forgiveness for its PPP Loan as discussed in Note 6 — Borrowings.