Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2020

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of December 31, 2020 and 2019 consisted of the following:

	December 31,
	2020		2019
Research and development expenses	$	4,939,095	$	920,901
Compensation and benefits	3,119,399		1,591,964
General and administrative	771,381		360,016
Sales and marketing	30,795		120,056
Sales returns and allowances	1,793,811		2,284,175
Medicaid rebates	118,655		118,271
Lease liability, current	426,346		155,815
Other	110,239		89,054
Accrued expenses and other current liabilities	$	11,309,721	$	5,640,252

The increase in accrued research and development expenses to $4.9 million as of December 31, 2020 was driven by an increase in manufacturing, regulatory and clinical activities to support the advancement of our expanded and maturing pipeline.