| Accrued Expenses and Other Long-Term Liabilities |
| 12. | Accrued Expenses and Other Long-Term Liabilities |
Accrued expenses and other long-term liabilities, excluding National, consisted of the following: | | | June 30,
2018 | | December 31,
2017 | | | Accrued Expenses: | | | | | | | | | Professional fees | | $ | 1,535 | | $ | 1,625 | | | Salaries, bonuses and related benefits | | | 3,569 | | | 5,279 | | | Accrued expenses - related party | | | 73 | | | 95 | | | Research and development | | | 5,143 | | | 4,046 | | | Dr. Falk Pharma milestone (See Note 16) | | | 3,365 | | | 3,059 | | | Accrued royalties payable | | | 1,268 | | | 1,411 | | | Deferred coupon funding | | | 1,777 | | | 1,087 | | | Other | | | 779 | | | 1,030 | | | Total accrued expenses | | $ | 17,509 | | $ | 17,632 | | | | | | | | | | | | Other long-term liabilities: | | | | | | | | | Deferred rent and long-term lease abandonment charge | | | 4,987 | | | 4,739 | | | Total other long-term liabilities | | $ | 4,987 | | $ | 4,739 | |
National’s accounts payable and other accrued expenses as of March 31, 2018 and September 31, 2017, consisted of the following: | | | March 31, 2018 | | September 30, 2017 | | | Legal | | $ | 615 | | $ | 877 | | | Audit | | | 299 | | | 176 | | | Telecommunications | | | 194 | | | 205 | | | Data Services | | | 526 | | | 464 | | | Regulatory | | | 638 | | | 540 | | | Settlements | | | 1,703 | | | 2,403 | | | Deferred rent | | | 686 | | | 497 | | | Other | | | 2,903 | | | 3,242 | | | Total | | $ | 7,564 | | $ | 8,404 |
|
|