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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Dec. 31, 2014
Accrued Expenses and Other Current Liabilities | (6) Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following at December 31, 2014 and 2013 (in thousands):
|  | 2014 |  |  | 2013 |
Payroll and payroll-related expenses |  | $ | 3,525 |  |  | $ | 2,112 |
Research and development expenses (1) |  |  | 4,391 |  |  |  | — |
Sales and marketing accruals |  |  | 1,509 |  |  |  | 2,922 |
Accrued revenue allowances |  |  | 4,717 |  |  |  | 1,216 |
All other |  |  | 2,126 |  |  |  | 3,344 |
|  | $ | 16,268 |  |  | $ | 9,594 |
(1) | Research and development accruals are based on the timing of clinical trial activities and related progress payments. As of December 31, 2013, the Company was in a prepaid position related to such expenses.

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- Definition Discloses the breakout of accrued expenses and other liabilities that are not individually material for a separate caption on the statement of financial position between the current portion (payable within 12 months of year end or the operating cycle) and non-current (payable after 12 months from year end). + References No definition available. + Details
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Period Type: | duration