December 31,

2023

2022

(in thousands)

Prepaid expenses and other:

Contract-related

$

4,590

$

8,043

Debt interest and fees

1,513

—

Inventory

508

—

Insurance

143

1,275

Other

2,427

1,230

$

9,181

$

10,548

Accrued expenses and other current liabilities:

Contract-related

$

2,980

$

3,273

Upsher Smith obligation

3,000

—

Compensation and compensation-related

4,361

3,645

Product returns

743

—

Construction in progress

—

2,103

Professional fees and other

1,398

659

$

12,482

$

9,680