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Accrued Expenses and Other Current Liabilities
 9 Months Ended
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,
20212020
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.