Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2021

Accrued Expenses and Other Liabilities

Accrued Expenses and Other Current Liabilities

6.  Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities include the following:

	As of December 31,
(in thousands)		2021		2020
Research and development related costs	$	789	$	1,055
Payroll and related costs		5,085		4,049
Accounting, tax and audit services		736		470
Manufacturing and inventory		592		4,779
Product returns		2,282		349
Government rebates		1,751		135
Other accrued gross to net		1,090		178
Other		1,504		1,829
Total other current liabilities	$	13,829	$	12,844

Product return activity during the years ended December 31, 2021 and 2020 was as follows:

	2021		2020
Balance at January 1	$	349	$	33
Provision recorded during the period		2,043		431
Credits issued during the period		(110)		(115)
Balance at December 31	$	2,282	$	349