Quarterly report pursuant to Section 13 or 15(d)

Accrued Expenses (Tables)

v3.22.2.2
Accrued Expenses (Tables)
9 Months Ended
Sep. 30, 2022
Accrued Expenses  
Schedule of accrued expenses

Accrued expenses consist of the following (in thousands):

September 30, 

December 31, 

2022

2021

Payroll and related (1)

$

4,059

 

$

6,554

VAT and sales taxes

2,443

 

3,477

Construction on new restaurants

 

2,125

 

359

Amounts due to landlords

2,072

1,847

Insurance

 

789

 

642

Legal, professional and other services

 

687

458

Income taxes and related

155

Interest

146

132

Accrued lease exit costs (2)

4,913

Other (3)

 

5,137

 

4,773

Total

$

17,613

$

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 September 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 September 30, 2022.
(3) Amount primarily relates to recurring restaurant operating expenses.