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Accrued Expenses and Other Current Liabilities
 12 Months Ended
Dec. 31, 2022
Payables And Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

9. Accrued Expenses and Other Current Liabilities

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

 

 

 

December 31,

 

 

 

2022

 

 

2021

 

Salary and related expenses

 

$

14,906

 

 

$

14,022

 

Discounts and allowances for commercial product sales

 

 

8,504

 

 

 

4,227

 

Returns reserve for acquired product

 

 

1,013

 

 

 

—

 

Professional fees

 

 

1,136

 

 

 

895

 

Deferred lease liability

 

 

1,304

 

 

 

1,380

 

Current portion of milestone rights liability

 

 

924

 

 

 

1,088

 

Accrued interest

 

 

2,201

 

 

 

2,166

 

Retail inventory purchase

 

 

—

 

 

 

875

 

Danbury facility buildout

 

 

846

 

 

 

786

 

Other

 

 

4,719

 

 

 

1,980

 

Accrued expenses and other current liabilities

 

$

35,553

 

 

$

27,419

 

The provision for discounts and allowances for commercial product sales is reflected as a component of net revenues. The activities and ending balance consists of the following (in thousands):

 

 

 

December 31,

 

 

 

2022

 

 

2021

 

Discounts and allowances for commercial product sales:

 

 

 

 

 

 

 

 

Beginning balance

 

$

4,227

 

 

$

3,688

 

Provisions

 

 

23,369

 

 

 

13,057

 

Deductions

 

 

(20,603

)

 

 

(12,518

)

V-Go opening balance sheet

 

 

1,511

 

 

 

—

 

Ending balance

 

$

8,504

 

 

$

4,227