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

SELECTED FINANCIAL STATEMENT CAPTIONS - LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2020

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

	September 30, 2020		December 31, 2019
Accounts payable:
Clinical and regulatory expenses	$	419	$	232
Professional fees		636		1,183
Selling expenses		654		1,303
Manufacturing costs		112		4,541
Other vendors		352		18
Total accounts payable		2,173		7,277
Accrued interest payable, related parties		47		42
Accrued interest payable		523		991
Accrued expenses:
Payroll expenses		1,024		891
Government rebates and other rebates		2,465		1,355
Due to EJ Holdings		474		238
Other accrued expenses		969		704
Total accrued expenses		4,932		3,188
Total accounts payable and accrued expenses	$	7,675	$	11,498

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


	September 30, 2020		December 31, 2019
Trade discount	$	25,421	$	23,242
Unearned revenue		10,000		10,500
Other long-term liabilities		15		8
Total other long-term liabilities	$	35,436	$	33,750