Emmaus Life Sciences, Inc. Quarterly report pursuant to Section 13 or 15(d)

SELECTED FINANCIAL STATEMENT CAPTIONS - LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2020

Accounts payable and accrued expenses consisted of the following at June 30, 2020 and December 31, 2019 (in thousands):

	June 30, 2020		December 31, 2019
Accounts payable:
Clinical and regulatory expenses	$	311	$	232
Professional fees		960		1,183
Selling expenses		798		1,303
Manufacturing costs		3,824		4,541
Other vendors		128		18
Total accounts payable		6,021		7,277
Accrued interest payable, related parties		246		42
Accrued interest payable		407		991
Accrued expenses:
Payroll expenses		998		891
Government rebates and other rebates		1,943		1,355
Due to EJ Holdings		406		238
Other accrued expenses		356		704
Total accrued expenses		3,703		3,188
Total accounts payable and accrued expenses	$	10,377	$	11,498

Other long-term liabilities consisted of the following at June 30, 2020 and December 31, 2019 (in thousands):


	June 30, 2020		December 31, 2019
Trade discount	$	26,422	$	23,242
Unearned revenue		10,000		10,500
Other long-term liabilities		12		8
Total other long-term liabilities	$	36,434	$	33,750