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Certain Balance Sheet Items
 9 Months Ended
Sep. 30, 2023
Certain Balance Sheet Items [Abstract]  
Certain Balance Sheet Items Certain Balance Sheet Items
Prepaid and other current assets consisted of the following:
 September 30, 2023December 31, 2022
Insurance recovery (a)$— $30,000,000 
Prepaid manufacturing expenses 21,918 1,401,028 
Other prepaid expenses5,092,955 18,729,453 
$5,114,873 $50,130,481 


Accounts payable and accrued expenses consisted of the following:
 September 30, 2023December 31, 2022
Trade accounts payable$3,192,053 $19,862,487 
Accrued compensation10,214,707 12,574,921 
Accrued litigation settlement (a)— 44,000,000 
Other accrued expenses (b)2,146,982 3,249,477 
$15,553,742 $79,686,885 

(a)    In July 2022, the Company entered into a memorandum of understanding for the proposed settlement of the class action securities litigation described in this report under “Legal Proceedings.” The final judicial order for the settlement was issued in January 2023. The settlement consisted of $30.0 million in cash and $14.0 million in shares of the Company's common stock to settle all outstanding claims. As of December 31, 2022, the Company's insurance carriers had paid the cash component of the proposed settlement, which amounts were being held in escrow. The Company's insurance carriers paid $252,000 of other expenses on behalf of the Company, which amounts were offset against the insurers' cash commitment as part of the settlement. During the three months ended March 31, 2023, the cash component of the settlement was released from escrow and the Company issued 9,121,000 shares of common stock pursuant to the securities class action settlement.

(b) In March 2023, the Company entered into a stipulation of settlement for the proposed settlement of the shareholder derivative litigation described in this report under “Legal Proceedings.” In June 2023, the court preliminarily approved the proposed settlement. As part of the settlement, in July 2023, the Company paid $1.2 million to plaintiffs’ counsel for their fees and expenses. This amount was accrued within “Other accrued expenses” as of December 31, 2022. On October 12, 2023, the court entered an order and final judgment approving the Settlement, which will become effective on November 13, 2023.