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Accrued Expenses and Other Liabilities | 9 Months Ended
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Sep. 30, 2021
Accrued Expenses and Other Current Liabilities |
Accrued Expenses and Other Current Liabilities | 10. Accrued Expenses and Other Liabilities ​ At September 30, 2021 and December 31, 2020, accrued expenses and other liabilities consisted of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of | ​ | As of
​ | ​ | September 30, | ​ | December 31,
​ | ​ | 2021 | ​ | 2020
​ | ​ | (Unaudited) | ​ | ​ | ​
​ | ​ | (in thousands)
Accrued royalty payments | ​ | ​ | 1,401 | ​ | ​ | 1,796
Dividends payable | ​ | ​ | - | ​ | ​ | 247
Zinc derivatives | ​ | ​ | 144 | ​ | ​ | -
Employee profit sharing obligation | ​ | ​ | 1,569 | ​ | ​ | -
Other payables | ​ | ​ | 774 | ​ | ​ | 232
Total accrued expenses and other current liabilities | ​ | $ | 3,888 | ​ | $ | 2,275
​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued non-current labor obligation | ​ | ​ | 682 | ​ | ​ | -
Deferred stock unit ("DSU") compensation liability | ​ | ​ | 204 | ​ | ​ | -
Other long-term liabilities | ​ | ​ | 15 | ​ | ​ | 13
Total other non-current liabilities | ​ | $ | 901 | ​ | $ | 13
​ On April 23, 2021, a decree that reforms labor outsourcing in Mexico was published in the Federation’s Official Gazette. This new decree amends the outsourcing provisions, whereby operating companies will no longer be able to source their labor resources used to carry out the core business functions from service entities or third-party providers. ​ Under Mexican law, employees are entitled to receive statutory profit sharing (Participacion a los Trabajadores de las Utilidades or “PTU”) payments. The required cash payment to employees in the aggregate is equal to 10% of their employer’s profit subject to PTU, which differs from profit determined under U.S. GAAP. In the past, the Company was not subject to PTU payments, as it had been sourcing its labor resources through a third-party service provider. ​ As a result of adoption of the new legislation, in year-to-date 2021, $1.6 million for PTU was recorded in current liabilities and production cost, as well as $0.7 million for statutory employee severance benefits was recorded in other long-term liabilities and other expenses.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + 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 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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