Annual report pursuant to Section 13 and 15(d)

Accrued Expenses

v3.19.3.a.u2
Accrued Expenses
 12 Months Ended
Dec. 31, 2019
Payables And Accruals [Abstract]  
Accrued Expenses

(10)

Accrued Expenses

Accrued expenses consist of the following:

 

 

 

December 31,

 

 

December 31,

 

 

 

2019

 

 

2018

 

Payroll and related costs

 

$

2,181

 

 

$

2,172

 

Professional and consulting fees

 

 

209

 

 

 

671

 

Clinical trial and related costs

 

 

—

 

 

 

683

 

Property plant and equipment

 

 

—

 

 

 

278

 

Pre-commercialization scale-up costs

 

 

—

 

 

 

4,445

 

Other research and development costs

 

 

538

 

 

 

678

 

Guarantee liability

 

 

548

 

 

 

—

 

Other

 

 

56

 

 

 

846

 

 

 

$

3,532

 

 

$

9,773

 

 

After the receipt of the second CRL, the Company incurred approximately $7,200 in restructuring costs (all of which were incurred in the first half of 2019. The remaining liability associated with the restructuring plan was retained by Recro and does not represent an obligation of the Company following the Separation.