Accrued expenses consist of the following (in thousands):
September 30,
December 31,
2019
2018
Variable rent, including disputed rent amounts
$
1,305
1,766
Legal, professional and other services
658
645
Payroll and related
802
1,794
VAT and sales taxes
259
1,028
Insurance
212
Income taxes and related
340
685
Due to hotels
—
203
Other
726
1,760
Total
4,302
8,093
No definition available.
Tabular disclosure of the components of accrued liabilities.