Note 7 – Accrued Expenses
Accrued expenses consist of the following (in thousands):
December 31,
2020
2019
Payroll and related(1)
$
4,860
4,519
Accrued lease exit costs(2)
4,144
1,411
Variable rent
1,883
545
VAT and sales taxes
1,119
1,488
Legal, professional and other services
462
1,103
Interest
474
2
Income taxes and related
—
547
Insurance
330
100
Other
2,412
1,483
Total
15,684
11,198
(1)
Payroll and related includes $2.6 million in employer payroll taxes for which payment has been deferred under the CARES Act.
(2)
Amount relates to lease exit costs for restaurants never built and still under dispute with landlords.
The entire disclosure for accrued liabilities at the end of the reporting period.
No definition available.