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Accrued Expenses and Other Current Liabilities
 12 Months Ended
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.