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Accrued and Other Liabilities

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued and Other Liabilities

8. Accrued and Other Liabilities

The amounts shown in the accompanying consolidated balance sheets are analyzed as follows:

		December 31,
		2021				2022
Interest on long-term debt			1,883,321				3,540,755
Administrative expenses			210,930				177,551
Vessel operating and voyage expenses			1,748,628				2,065,686
Proceeds from sale of vessel collected in advance			—				1,140,000
Total			3,842,879				6,923,992

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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.

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