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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.