REGENERON PHARMACEUTICALS INC | 2012 | FY | 4

Accounts payable and accrued expenses consist of the following:
 
As of December 31,
 
2012
 
2011
Accounts payable
$
38,934

 
$
27,736

Accrued payroll and related costs
19,987

 
42,835

Accrued clinical trial expense
10,985

 
9,850

Accrued sales-related deductions and royalties
21,870

 
3,947

Other accrued expenses and liabilities
19,569

 
11,257

 
$
111,345

 
$
95,625

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