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Accrued Expenses and Other Liabilities | 12 Months Ended
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Sep. 30, 2018
Payables and Accruals [Abstract] |
Accrued Expenses and Other Liabilities | Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consisted of the following (in thousands):
|  | September 30,
|  | 2018 |  | 2017
Compensation and benefits |  | $ | 2,500 |  |  | $ | 1,662 |
Research and development costs |  | 6,659 |  |  | 339 |
UCLB milestone |  | 653 |  |  | — |
Professional fees |  | 3,099 |  |  | 300 |
Deferred rent |  | 569 |  |  | 197 |
Other liabilities |  | 623 |  |  | 589 |
Total accrued expenses and other liabilities |  | $ | 14,103 |  |  | $ | 3,087 |
Other liabilities primarily consist of the current portion of other long-term payables and lease incentive liability, together amounts of $0.4 million and $0.4 million are recorded as of September 30, 2018 and 2017, respectively. The increase in research and development expense accrued of $6.3 million is primarily related to costs associated with the activities necessary to prepare, activate clinical trial sites, and continue clinical trial programs. The increase in professional fees expense accrued of $2.8 million is related to the continued growth of the Company's business.

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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