Accrued Liabilities

9 Months Ended

Sep. 30, 2020

Payables and Accruals [Abstract]

Accrued Liabilities

. Accrued Liabilities

Accrued liabilities under Going Concern Basis consisted of the following:

(in thousands)	December 31, 2019
Compensation	$	6,823
Deferred revenue	959
Interest	70
Legal	921
Accrued rebates, chargebacks and other revenue reserves	5
Other	3,145
Total (1) (2)	$	11,923

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(1) The amounts above exclude $16.4 million of accrued liabilities at Noden classified as held for sale as of December 31, 2019. See Note 3, Discontinued Operations Classified as Assets Held for Sale under Going Concern Basis, for additional information.

(2) The table above includes amounts held by LENSAR which was spun-off on October 1, 2020. See Note 21, Subsequent Events, for additional information.

Upon adoption of the Liquidation Basis of accounting, the Company accrued for all future estimated expenses and liabilities. For additional information, see Note 2, Net Assets in Liquidation.