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ACCRUED EXPENSES
12 Months Ended
Dec. 31, 2020
ACCRUED EXPENSES  
ACCRUED EXPENSES

5. ACCRUED EXPENSES

Accounts payable and accrued liabilities approximately consist of the following:

 

 

 

 

 

 

 

 

    

2020

    

2019

 

 

 

 

 

 

 

Incentive compensation

 

$

850,000

 

$

395,000

Accounts payable

 

 

1,429,000

 

 

1,278,000

Clinical study costs

 

 

787,000

 

 

720,000

Professional fees

 

 

221,000

 

 

157,000

Insurance

 

 

 —

 

 

111,000

Other

 

 

156,000

 

 

3,000

 

 

$

3,443,000

 

$

2,664,000