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Accrued Liabilities
 9 Months Ended
Sep. 30, 2017
Payables and Accruals [Abstract]  
Accrued Liabilities
. Accrued Liabilities

Accrued liabilities consist of the following:
(in thousands)
 
September 30,
2017
 
December 31,
2016
Compensation
 
$
8,332

 
$
3,131

Interest
 
2,218

 
2,554

Deferred revenue
 
3,761

 
—

Dividend payable
 
122

 
21

Legal
 
585

 
1,594

Accrued rebates, chargebacks and other revenue reserves
 
20,652

 
12,338

Refund to manufacturer
 
693

 
8,909

Customer advances
 
13,469

 
—

Other
 
1,775

 
2,028

Total
 
$
51,607

 
$
30,575


The following table provides a summary of activity with respect to the Company’s sales allowances and accruals for the nine months ended September 30, 2017:
(in thousands)
 
Discount and Distribution Fees
 
Government Rebates and Chargebacks
 
Assistance and Other Discounts
 
Product Return
 
Total
Balance at December 31, 2016:
 
$
2,475

 
$
5,514

 
$
2,580

 
$
1,769

 
$
12,338

Allowances for current period sales
 
6,565

 
14,455

 
6,625

 
3,054

 
30,699

Allowances for prior period sales
 
—

 
253

 
—

 
—

 
253

Credits/payments for current period sales
 
(3,048
)
 
(4,720
)
 
(4,435
)
 
(1,145
)
 
(13,348
)
Credits/payments for prior period sales
 
(2,425
)
 
(4,353
)
 
(1,488
)
 
(1,024
)
 
(9,290
)
Balance at September 30, 2017:
 
$
3,567

 
$
11,149

 
$
3,282

 
$
2,654

 
$
20,652