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Other Payables | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2022 | Dec. 31, 2021
Other Liabilities Disclosure [Abstract] |  |
Other Payables | 10. Other Payables Other Payables are comprised of the following items:
|  | September 30, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Provision for profit sharing program (i) |  | $ | 1,107,702 |  |  | $ | 59,855 |
Accruals related to payroll (ii) |  |  | 860,717 |  |  |  | 455,392 |
Advances from customers (iii) |  |  | 710,000 |  |  |  | 405,000 |
Other payable |  |  | 672,923 |  |  |  | 52,405 |
Income tax payable |  |  | 599,785 |  |  |  | — |
Social charges payable (iv) |  |  | 417,632 |  |  |  | 163,384 |
Long-term incentive (v) |  |  | 147,951 |  |  |  | 183,041 |
Total |  | $ | 4,516,710 |  |  |  | $1,319,077 |
Current portion |  | $ | 3,677,865 |  |  | $ | 616,156 |
Non-current portion |  | $ | 838,845 |  |  | $ | 702,921 |
(i) | Refers to accruals payable to the employees under the 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 September 30, 2022 relates to the LTIP obligation assumed by Eve towards certain grantees transferred from ERJ to Eve during the period.
| 8. 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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