Accrued expenses consist of the following (in thousands):
June 30,
December 31,
2019
2018
Variable rent, including disputed rent amounts
$
1,577
1,766
Legal, professional and other services
1,034
645
Payroll and related
830
1,794
VAT and sales taxes
431
1,028
Insurance
426
203
Income taxes and related
284
685
Due to hotels
—
212
Other
761
1,760
Total
5,343
8,093
No definition available.
Tabular disclosure of the components of accrued liabilities.