Annual report pursuant to Section 13 and 15(d)

Accrued Expenses (Tables)

v3.22.4
Accrued Expenses (Tables)
12 Months Ended
Dec. 31, 2022
Accrued Expenses  
Schedule of accrued expenses

Accrued expenses consist of the following (in thousands):

December 31, 

December 31, 

2022

2021

Payroll and related (1)

$

5,249

 

$

6,554

VAT and sales taxes

 

4,118

3,477

Amounts due to landlords

2,949

 

1,847

Income taxes and related

156

Construction on new restaurants

 

1,903

 

359

Insurance

742

642

Legal, professional and other services

 

626

 

458

Interest

268

132

Accrued lease exit costs (2)

 

4,913

Other (3)

 

6,398

 

4,773

Total

$

22,409

$

23,155

(1) Payroll and related included $1.2 million in employer payroll taxes for which payment was deferred under the CARES Act as of December 31, 2021.
(2) Amount relates to lease exit costs for 2016 leases for restaurants never built and still under dispute with landlords.
(3) Amount primarily relates to recurring restaurant operating expenses.