Accrued Liabilities

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued Liabilities

Accrued liabilities consist of the following:

	December 31,
(in thousands)	2018		2017
Compensation	$	4,468	$	6,043
Interest	344		2,451
Deferred revenue	8,811		9,741
Refund to manufacturer	—		647
Accrued rebates, chargebacks and other revenue reserves	20,133		19,613
Dividend payable	15		79
Customer advances	1		3,198
Legal	623		595
Other	4,917		3,514
Total	$	39,312	$	45,881

The following table provides a summary of activity with respect to the Company’s sales allowances and accruals for the year ended December 31, 2018:

(in thousands)	Discount and Distribution Fees			Government Rebates and Chargebacks			Assistance and Other Discounts			Product Returns			Total
Balance at January 1, 2018	$	3,422		$	8,709		$	4,178		$	3,304		$	19,613
Allowances for current period sales	9,403			18,583			8,206			2,367			38,559
Allowances for prior period sales	—			38			—			61			99
Credits/payments for current period sales	(6,313		)	(10,045		)	(4,963		)	—			(21,321		)
Credits/payments for prior period sales	(3,418		)	(8,384		)	(3,964		)	(1,051		)	(16,817		)
Balance at December 31, 2018	$	3,094		$	8,901		$	3,457		$	4,681		$	20,133