Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 30, 2023

(8) Accrued Expenses and Other Current Liabilities

As of September 30, 2023 and December 31, 2022, accrued expenses and other current liabilities consisted of the following:


	September 30, 2023		December 31, 2022
Accrued vacation	$	694,236	$	511,849
Accrued payroll		172,371		357,390
Accrued construction-in-progress		—		85,767
Accrued consulting		15,930		186,833
Accrued clinical trial expense		117,918		355,479
Accrued outside laboratory services		279,857		1,106,903
Accrued bonus & severance		—		950,324
Accrued contract manufacturing		—		25,129
Accrued legal		803,255		856,505
Accrued financing fees payable		2,910,500		4,910,500
Accrued franchise tax payable		30,000		50,000
Accrued interest		66,375		8,192
Other accrued expenses		210,000		513,110
	$	5,300,442	$	9,917,981