Condensed Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 54,367	$ 93,162
Short-term investments	79,313	0
Inventories	2,578	0
Prepaid expenses and other current assets	2,826	1,177
Total current assets	139,084	94,339
Intangible assets, net	58,782	56,076
Goodwill	21,208	21,208
Operating lease right-of-use assets	810	0
Other assets	1,045	221
Total assets	220,929	171,844
Current Liabilities
Accounts payable	1,863	1,558
Accrued expenses	6,735	3,718
Operating lease liabilities	802	0
Total current liabilities	9,400	5,276
Operating lease liabilities	29	25
Contingent royalty obligation payable to Evolus Founders, a related party	45,900	50,200
Contingent promissory note payable to Evolus Founders, a related party	17,153	16,904
Long-term debt, net of discounts and issuance costs	72,557	0
Deferred tax liability	533	15,055
Total liabilities	145,572	87,460
Commitments and contingencies (Note 7)
Stockholders’ equity
Preferred Stock, $0.00001 par value; 10,000,000 shares authorized; no shares issued and outstanding at March 31, 2019 and December 31, 2018, respectively	0	0
Common Stock, $0.00001 par value; 100,000,000 shares authorized; 27,285,363 and 27,274,991 shares issued and outstanding at March 31, 2019 and December 31, 2018, respectively	1	1
Additional paid-in capital	209,365	207,408
Accumulated other comprehensive loss	(9)	0
Accumulated deficit	(134,000)	(123,025)
Total stockholders’ equity	75,357	84,384
Total liabilities and stockholders’ equity	$ 220,929	$ 171,844

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).