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v3.22.2.2

Other Payables | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2022 | Dec. 31, 2021
Other Liabilities Disclosure [Abstract] |  |
Other Payables | 8. Other Payable The Other Payable are comprised of the following items:
|  | June 30, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Provision for profit sharing program (i) |  | $ | 780,127 |  |  | $ | 59,855 |
Accruals related to payroll (ii) |  |  | 696,710 |  |  |  | 455,392 |
Advances from customers (iii) |  |  | 405,000 |  |  |  | 405,000 |
Social charges payable (iv) |  |  | 398,074 |  |  |  | 163,384 |
Long-term incentive (v) |  |  | 164,290 |  |  |  | 183,041 |
Income tax payable |  |  | 129,708 |  |  |  | — |
Other payable |  |  | 128,503 |  |  |  | 52,405 |
Total |  | $ | 2,702,412 |  |  | $ | 1,319,077 |
Current portion |  | $ | 2,159,603 |  |  | $ | 616,156 |
Non-current portion |  | $ | 542,809 |  |  | $ | 702,921 |
(i) | Refers to accruals for Profit Sharing programs.
(ii) | Refers to accruals related to personnel obligations recorded in the financial statements, including mainly vacation expenses and other minor expenses.
(iii) | Refers to advances from customers which have signed a letter of intent to purchase eVTOLs.
(iv) | Refers to social charges and taxes applicable in relation to personnel compensation.
(v) | These represent the ERJ’s LTIP obligations. The balance presented as of December 31, 2021 was carved-out from ERJ and the balance as of June 30, 2022 relates to the LTIP obligation assumed by Eve towards certain grantees transferred from ERJ to Eve during the period.
7. | Other Payables
The other payables are comprised of the following items:
|  | As of December 31, |
|  | 2021 |  |  | 2020 |
Accruals related to payroll (i) |  | $ | 455,392 |  |  | $ | 172,795 |
Advances from customers |  |  | 405,000 |  |  |  | — |
Long-term incentive |  |  | 183,041 |  |  |  | 43,818 |
Social charges payable (ii) |  |  | 163,384 |  |  |  | 17,688 |
Provision for profit sharing program |  |  | 59,855 |  |  |  | 2,793 |
Advanced payments related to service arrangements |  |  | 52,405 |  |  |  | 2,762 |
Total |  | $ | 1,319,077 |  |  | $ | 239,856 |
Current portion |  | $ | 616,156 |  |  | $ | 199,278 |
Non-current portion |  | $ | 702,921 |  |  | $ | 40,578 |
(i) | Refers to accruals related personnel obligations recorded in the financial statements, including mainly vacation expenses and other minor expenses.
(ii) | Refers to social charges and taxes applicable in relation to personnel compensation.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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