Emmaus Life Sciences, Inc. Annual report pursuant to Section 13 and 15(d)

SELECTED FINANCIAL STATEMENT CAPTIONS - LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2020

Accounts payable and accrued expenses consisted of the following (in thousands):

	December 31, 2020		December 31, 2019
Accounts payable:
Clinical and regulatory expenses	$	262	$	232
Professional fees		252		1,183
Selling expenses		395		1,303
Manufacturing cost		596		4,541
Other vendors		518		18
Total accounts payable		2,023		7,277
Accrued interest payable, related parties		41		42
Accrued interest payable		627		991
Accrued expenses:
Payroll expenses		1,053		891
Government rebates and other rebates		2,659		1,355
Due to EJ Holdings		545		238
Other accrued expenses		512		704
Total accrued expenses		4,769		3,188
Total accounts payable and accrued expenses	$	7,460	$	11,498

Other long-term liabilities consisted of the following (in thousands):

	As of December 31,
	2020		2019
Trade discount	$	24,453	$	23,242
Unearned revenue		10,000		10,500
Other long-term liabilities		17		8
Total other long-term liabilities	$	34,470	$	33,750