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Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued 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

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

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