Eagle Pharmaceuticals, Inc. (EGRX) SEC Filing 10-Q Quarterly Report for the period ending Wednesday, March 31, 2021

Research and Development Costs for research and development are charged to expenses as incurred and include: employee-related expenses including salaries, benefits, travel and stock-based compensation expense for research and development personnel; expenses incurred under agreements with contract research organizations, contract manufacturing organizations and service providers that assist in conducting clinical and preclinical studies; costs associated with preclinical activities and development activities; costs associated with regulatory operations; and depreciation expense for assets used in research and development activities.

Selling, General and Administrative Selling, general and administrative costs consist of employee-related costs including salaries, benefits and other related costs, stock-based compensation for executive, finance, sales and operations personnel.

This decrease is primarily related to the non-recurrence of the Tyme transaction associated costs of $2.5 million that was executed in 2020, $1.2 million decrease in marketing, travel, entertainment, and trade show expenses as a result of minimizing travel due to the impact of the COVID-19 pandemic, $0.4 million decrease in external legal costs and $0.3 million decrease in stock compensation expense.