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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Dec. 31, 2023
Payables and Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities | 9. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities were comprised of the following (in thousands):
|  | December 31, 2023 |  |  | December 31, 2022 |
Salary and related expenses |  | $ | 19,506 |  |  | $ | 14,906 |
Discounts and allowances for commercial product sales |  |  | 9,541 |  |  |  | 8,504 |
Accrued interest |  |  | 2,153 |  |  |  | 2,201 |
State income tax liability |  |  | 1,561 |  |  |  | — |
Deferred lease liability |  |  | 1,423 |  |  |  | 1,304 |
Professional fees |  |  | 979 |  |  |  | 1,136 |
Current portion of milestone rights liability |  |  | 752 |  |  |  | 924 |
Returns reserve for acquired product |  |  | 601 |  |  |  | 1,013 |
Danbury facility buildout |  |  | 316 |  |  |  | 846 |
Other |  |  | 5,204 |  |  |  | 4,719 |
Accrued expenses and other current liabilities |  | $ | 42,036 |  |  | $ | 35,553 |
The provision for discounts and allowances for commercial product sales is reflected as a component of net revenues. The activities and ending balances consisted of the following (in thousands):
|  | December 31, 2023 |  |  | December 31, 2022 |
Discounts and allowances for commercial product sales: |  |  |  |  |  |
Beginning balance |  | $ | 8,504 |  |  | $ | 4,227 |
Provisions |  |  | 34,980 |  |  |  | 23,369 |
Deductions |  |  | (33,943 | ) |  |  | (20,603 | )
V-Go opening balance sheet |  |  | — |  |  |  | 1,511 |
Ending balance |  | $ | 9,541 |  |  | $ | 8,504 |

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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- References No definition available. + Details
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