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Accrued Expenses and Other Current Liabilities | 9 Months Ended
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Sep. 30, 2021
Payables and Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities | Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities, consisted of the following as of September 30, 2021 and December 31, 2020:
| September 30, |  | December 31,
| 2021 |  | 2020
Employee phantom share plan liability (1) | $ | 147,744 |  |  | $ | 193,162 |
Contingent stock liability (2) | — |  |  | 130,594 |
Employee related accruals (3) | 81,177 |  |  | 98,481 |
Accrued professional fees (4) | 50,403 |  |  | 67,628 |
Accrued legal liability (5) | 79,346 |  |  | — |
Tax related accruals (6) | 37,052 |  |  | 45,119 |
Other accrued expenses and other current liabilities (7) | 196,999 |  |  | 181,372 |
Total accrued expenses and other current liabilities | $ | 592,721 |  |  | $ | 716,356 |
(1)See Note 11 - Fair Value Measurements for further information with respect to the employee phantom share plan liabilities. (2)Represents contingent stock consideration associated with the CPA Global and DRG acquisitions. See Note 4 - Business Combinations and Note 22 - Commitments and Contingencies for further information. (3)Employee related accruals include accrued payroll, bonus and employee commissions. (4)Professional and outside service-related fees include accrued legal fees, audit fees, outside services, technology, and contractor fees. (5)Comprised of accrued estimated legal costs of $10,346 and probable claim reserves of $69,000. See Note 22 - Commitments and Contingencies for further information with respect to the probable claim reserves. (6)Tax related accruals include value-added tax payable and other current taxes payable. (7)Includes current liabilities due to customers, royalty accruals, interest payable, and a collection of miscellaneous other current liabilities.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
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