|
Note 4 – Accrued Expenses
Accrued expenses consist of the following (in thousands):
|
|
|
|
|
|
|
|
|
September 30, |
|
December 31, |
|
|
2021 |
|
2020 |
Payroll and related (1)(2) |
|
$ |
7,860 |
|
$ |
4,860 |
Accrued lease exit costs (3) |
|
|
4,144 |
|
|
4,144 |
VAT and sales taxes |
|
|
2,309 |
|
|
1,119 |
Amounts due to landlords |
|
|
1,757 |
|
|
1,883 |
Insurance |
|
|
661 |
|
|
330 |
Interest |
|
|
129 |
|
|
474 |
Legal, professional and other services |
|
|
357 |
|
|
301 |
Income taxes and related |
|
|
508 |
|
|
— |
Construction on new restaurants |
|
|
69 |
|
|
— |
Other |
|
|
3,117 |
|
|
2,573 |
Total |
|
$ |
20,911 |
|
$ |
15,684 |
| (1) |
Payroll and related includes $2.6 million in employer payroll taxes at September 30, 2021 and December 31, 2020 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. |
|