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Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2021

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):

	March 31, 2021		December 31, 2020
Salary and related expenses	$	13,756	$	11,250
Discounts and allowances for commercial product sales		3,906		3,688
Deferred lease liability		1,426		1,422
Professional fees		1,196		533
Sales and marketing services		278		99
Accrued interest		4,489		519
Other		1,198		859
Milestone rights liability — current		1,337		1,337
Total accrued expenses and other current liabilities	$	27,586	$	19,707

Included in salary and related expenses is $1.1 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 if the Company receives forgiveness for its PPP loan as discussed in Note 6 – Borrowings.