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Accrued Expenses and Other Liabilities
3 Months Ended
Dec. 31, 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):

 
 
December 31,
 
September 30,
 
 
2018
 
2018
 
2017
Compensation and benefits
 
$
3,296

 
$
2,500

 
$
1,662

Research and development costs
 
9,362

 
6,659

 
339

UCLB milestone
 
638

 
653

 

Professional fees
 
4,130

 
3,099

 
300

Deferred rent
 
561

 
569

 
197

Other liabilities
 
1,067

 
623

 
589

Total accrued expenses and other liabilities
 
$
19,054

 
$
14,103

 
$
3,087


As of December 31, 2018, other liabilities included U.S. tax payable of $0.6 million and the current portion of other long-term payables and lease incentive liability, which together amounted to $0.4 million. As of each September 30, 2018 and 2017, the current portion of other long-term payables and lease incentive liability, together amounted to $0.4 million.