Journey Medical Corporation Quarterly report pursuant to Section 13 or 15(d)

ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2021

NOTE 9. ACCRUED EXPENSES

Accrued expenses consisted of the following:


	September 30,		December 31,
($in thousands)	2021		2020
	(Unaudited)

Accrued expenses:
Accrued employee compensation	$	2,411	$	2,041
Research and development - license fees		629		—
Accrued royalties payable		4,496		2,682
Accrued coupon and rebates		12,449		12,869
Reserve for product returns		3,652		2,580
Other		2,411		1,326
Total accrued expenses	$	26,048	$	21,498