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Accrued Expenses and Other Current Liabilities | 3 Months Ended
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Mar. 31, 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 March 31, 2021 and December 31, 2020:
| March 31, 2021 (As Restated) |  | December 31, 2020
Employee phantom share plan liability (1) | $ | 88,504 |  |  | $ | 57,752 |
Contingent stock liability(2) | — |  |  | 130,594 |
Employee related accruals(3) | 63,302 |  |  | 98,481 |
Accrued professional fees(4) | 49,729 |  |  | 67,628 |
Tax related accruals (5) | 39,574 |  |  | 45,119 |
Other accrued expenses and other current liabilities(6) | 200,548 |  |  | 170,108 |
Total accrued expenses and other current liabilities | $ | 441,657 |  |  | $ | 569,682 |
(1) See Note 4 - Business Combinations, Note 11 - Fair Value Measurements, Note 17 - Employment and Compensation Arrangements, and Note 27 - Restatement of Previously Issued Financial Statements for further information with respect to the employee phantom share plan liabilities. (2) 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 including accrued legal fees, audit fees, outside services, technology, and contractor fees. (5) Tax related accruals include value-added tax payable and other current taxes payable. (6) 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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