Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

v3.21.2
Accrued Expenses
9 Months Ended
Sep. 30, 2021
Accrued Expenses  
Accrued Expenses

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.