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Balance Sheet Accounts
 9 Months Ended
Sep. 30, 2020
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Accounts Balance Sheet Accounts
Prepaid and Other Current Assets
Prepaid and other current assets consist of the following:
September 30, December 31,
20202019
Prepaid income taxes$315 $4,661 
Prepaid FDA user fee and advances to clinical research organization1,682 6,345 
Prepaid insurance440 191 
Advances to commercial manufacturers4,222 2,462 
Earned milestone receivable - SymBio Pharmaceuticals Limited
5,000 — 
All other3,671 1,445 
Total Prepaid expenses and other current assets$15,330 $15,104 
Accrued Expenses
Accrued expenses consist of the following:
September 30, December 31,
20202019
Accrued sales reserves$7,122 $8,364 
Royalties payable to commercial partners6,906 6,004 
Accrued salary and other compensation 4,742 8,083 
Accrued professional fees2,114 1,926 
Accrued research & development1,123 1,686 
Current portion of lease liability1,118 1,101 
Accrued other 1,320 1,197 
Total Accrued expenses$24,445 $28,361 

Leases
The Company leases its corporate office under an amended lease agreement that expires on June 30, 2025 (the "Corporate Office Lease"). The Corporate Office Lease was amended on August 8, 2019 to extend the term through such date and to increase the amount of leased office space. The Company also leases lab space under a lease agreement that expires on October 31, 2023 (the "Lab Space Lease"). The Company estimated the right of use asset and the corresponding lease liability, on a discounted basis, as of the adoption date of January 1, 2019. The future minimum lease payments under this Corporate Office Lease are approximately $6.6 million.
For the Corporate Office Lease and Lab Space Lease, which are the Company's two operating leases, the amortization and interest expense components are combined and recognized ratably over the remaining term of the lease as research and development and selling, general and administrative in the Company's condensed consolidated statements of operations, respectively.
The Company used its estimated incremental borrowing rate to calculate the present value of the right of use ("ROU") assets and lease liabilities as of the date of adoption date. The implicit interest rate related to the Company’s two lease agreements was not known as of the date of adoption. Therefore, the Company calculated an incremental borrowing rate based on the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment.
Lease related disclosures consist of the following:
September 30,December 31,September 30,
202020192019
Operating ROU asset, net included in Other assets
$3,578 $3,716 $4,184 
Lease liability included with Other long-term liabilities
$2,844 $3,000 $3,227 
Lease liability included with Accrued expenses and other liabilities
$1,118 $1,101 $1,084 
Quarter to date ("QTD") amortization of ROU asset $509 n/a$232 
Year to date ("YTD") amortization of ROU asset$980 n/a$754 
Operating cash flows from operating leases $980 n/a$860 
Operating lease costs $980 n/a$860 
Weighted-average remaining lease term - operating leases 4.2 years5.0 years5.0 years
Weighted-average discount rate - operating leases 6 %6 %6 %

As of September 30, 2020, the future minimum lease commitments for the Company's two leases were as follows:
Total202020212022202320242025Beyond
Lease Payments$5,903 $641 $1,362 $1,376 $1,291 $820 $413 $— 
Less: Imputed Interest expense1,941 
Total Lease Liability$3,962 

As of December 31, 2019, the future minimum lease commitments for the Company's two leases were as follows:
Total202020212022202320242025
$6,607 $1,345 $1,362 $1,376 $1,291 $820 $413 
Less: Imputed Interest expense2,506 
Total Lease Liability$4,101