Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2019

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following:



	March 31, 2019		December 31, 2018
Advance deposits on Membership Interest Purchase Agreement (Note 15)	$	1,950,000	$	—
Accrued Northern Comstock Joint Venture	293,958		180,833
Accrued insurance liabilities	239,176		341,680
Accrued interest expense	204,658		481,946
Accrued payroll costs	153,482		140,915
Accrued liability for purchase of DTSS (Note 15)	120,000		185,000
Accrued Board of Directors fees	20,000		20,000
Accrued make-whole for Pelen LLC (Note 15)	—		135,162
Accrued personal property tax	—		74,434
Other accrued expenses	121,863		114,763
Total accrued expenses and other liabilities	$	3,103,137	$	1,674,733

The accrued expense for the Northern Comstock Joint Venture represents the difference in timing of expense recognition and required monthly and annual payments to Northern Comstock LLC.