ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

9. ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The following table presents the major components of accounts payable and accrued expenses (in thousands):

	December 31, 2020		December 31, 2019
Accounts payable	$	1,193	$	1,689
Salaries and other compensation		1,129		1,462
Legal and accounting		241		1,404
Accrued severance		330		1,053
Benefit plan accrual		659		557
Other		596		930
Total accounts payable and accrued expenses	$	4,148	$	7,095

Accrued severance as of December 31, 2020 and December 31, 2019 consists of accrued compensation owed to Dr. Denver Lough, a former officer and director, under a settlement terms agreement dated August 21, 2019 (Note 18).

Other current liabilities are primarily comprised of the current portion of operating lease liabilities and finance lease liabilities. The short-term lease components are disclosed in Note 7 above.