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Accrued Expenses
12 Months Ended
Dec. 31, 2020
Payables and Accruals [Abstract]  
Accrued Expenses Accrued Expenses
Accrued expenses consist of the following (in thousands):
December 31,
20202019
Legal costs$14,822 $12,202 
Settlement costs9,975 12,825 
Estimated returns688 2,581 
External commissions2,141 1,722 
Accrued clinical trials651 1,076 
Accrued rebates886 142 
Other1,297 1,613 
   Total$30,460 $32,161 
The Company’s accrual for the pricing adjustment with the Department of Veterans Affairs of $6.9 million, which was presented separately in previously-issued financial statements, is included as part of settlement costs above as of December 31, 2019.