Accrued expenses consist of the following (in thousands):
December 31,
2019
2018
Payroll and related
$
4,519
1,794
Variable rent, including disputed rent amounts
1,796
1,766
VAT and sales taxes
1,488
1,028
Legal, professional and other services
1,103
645
Income taxes and related
547
685
Insurance
100
212
Due to hotels
2
203
Other
1,643
1,760
Total
11,198
8,093
No definition available.
Tabular disclosure of the components of accrued liabilities.