| Components of Accrued Expenses |
Accrued expenses are as follows: | | | | | | | | | | | | | | December 31, 2022 | | December 31, 2021 | | | (in thousands) | | Product revenue allowances | $ | 26,268 | | | $ | 24,478 | | | Product return reserves, current portion | 7,789 | | | 6,704 | | | Accrued clinical trial expenses | 5,755 | | | 14,036 | | | Amounts due to collaboration partners | — | | | 22,654 | | | Accrued payroll and related expenses | 11,481 | | | 15,863 | | | Lease liabilities | 4,744 | | | 4,802 | | | Royalties | 3,804 | | | 3,472 | | | Professional fees | 1,886 | | | 1,899 | | | Accrued commercial manufacturing | 4,310 | | | 3,843 | | | Accrued restructuring | 2,751 | | | — | | | Accrued other | 6,989 | | | 11,263 | | | Total accrued expenses | $ | 75,777 | | | $ | 109,014 | |
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