Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 30, 2022

Accrued Liabilities And Other Liabilities Current [Abstract]

4. Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following (in thousands):


	September 30,		December 31,
	2022		2021
Accrued compensation and benefits	$	8,790	$	7,730
Deferred employer's payroll taxes		-		1,780
Accrued bonuses		10,159		13,753
Accrued dividend payable		3,483		-
Restructuring liability		125		740
Accrued sales, use, franchise and VAT tax		1,923		1,783
Income taxes payable		6,083		-
Non-cash stock based compensation accrual		937		1,357
Other accrued expenses		2,398		3,154
Total accrued expenses and other liabilities	$	33,898	$	30,297

As a result of the tax deduction related to the exercise of the 2.9 million SARs in 2021, as of December 31, 2021, the Company had an income tax receivable of $3.4 million in the prepaid expenses and other current assets on the consolidated balance sheet.