| ADDITIONAL BALANCE SHEET DETAIL |
ADDITIONAL BALANCE SHEET DETAIL Prepaid expenses and other current assets are as follows (in thousands): | | | | | | | | | | | | | Description | March 31, 2026 | | December 31, 2025 | | | | | Restricted cash | 1,704 | | | 1,699 | | | Other | 3,601 | | | 3,771 | | | Total prepaid expenses and other current assets | $ | 5,305 | | | $ | 5,470 | |
Other prepaid expenses and other current assets, among other things, include capitalized implementation costs, prepaid insurance, prepaid clinical trial costs and prepaid information technology costs.Other long-term assets are as follows (in thousands): | | | | | | | | | | | | | Description | March 31, 2026 | | December 31, 2025 | | Long-term inventories | $ | 56,060 | | | $ | 59,129 | | | | | | | Other | 514 | | | 552 | | | Total other long-term assets | $ | 56,574 | | | $ | 59,681 | |
See Note 4, Inventories, for further information on long-term inventories. Accrued expenses and other current liabilities are as follows (in thousands): | | | | | | | | | | | | Description | March 31, 2026 | | December 31, 2025 | | Product revenue allowances excluding rebates | $ | 8,371 | | | $ | 7,916 | | | Product rebates | 70,556 | | | 64,674 | | | Product return provisions, current portion | 1,972 | | | 2,375 | | | Clinical trial costs | 1,329 | | | 1,188 | | | Compensation and related benefits | 8,320 | | | 11,018 | | | Operating lease liabilities | 2,127 | | | 3,548 | | | Royalties due to Panion & BF Biotech, Inc. | 2,944 | | | 3,924 | | | Professional fees | 502 | | | 1,597 | | | Accrued manufacturing costs | 1,513 | | | 1,808 | | | | | | | Liability related to sale of future royalties, current portion | 1,401 | | | 1,664 | | | Settlement royalties liability, current portion | 15,397 | | | 12,516 | | | Payments due to Q32 | 5,000 | | | 5,000 | | | Other | 5,630 | | | 4,488 | | | Total accrued expenses and other current liabilities | $ | 125,062 | | | $ | 121,716 | |
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