Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses

v3.22.2
Accrued Expenses
6 Months Ended
Jun. 30, 2022
Accrued Expenses  
Accrued Expenses

Note 4 – Accrued Expenses

Accrued expenses consist of the following (in thousands):

June 30, 

December 31, 

2022

2021

Payroll and related (1)

$

6,896

 

$

6,554

Accrued lease exit costs (2)

4,913

VAT and sales taxes

2,276

 

3,477

Amounts due to landlords

2,433

1,847

Legal, professional and other services

 

1,030

458

Income taxes and related

180

Construction on new restaurants

 

622

 

359

Insurance

 

305

 

642

Interest

128

132

Other (3)

 

4,828

 

4,773

Total

$

18,698

$

23,155

(1) Payroll and related includes $1.2 million in employer payroll taxes for which payment has been deferred under the CARES Act as of June 30, 2022 and December 31, 2021, respectively.
(2) Amount relates to lease exit costs for 2016 leases for restaurants never built. All amounts have been paid as of June 30, 2022.
(3) Amount primarily relates to recurring restaurant operating expenses.