8. Accrued and Other Expenses

Accrued and other expenses were comprised of the following:

	September 30, 2017		December 31, 2016
Employee related expenses	$	865	$	955
Accrued construction		4,651		19
Accrued legal expenses		78		22
Accrued professional fees		646		350
Accrued freight and delivery charges		1,172		383
Accrued real estate tax		544		516
Other accrued liabilities		1,956		185
Total accrued liabilities	$	9,912	$	2,430

From time to time, the Company enters into fixed-price purchase obligations to purchase propane or natural gas (which are used in its production operations). The contracts specify the quantity of propane or natural gas to be delivered over a specified period of time and at a specified fixed price. The Company has historically concluded that these obligations are precluded from recognition in its consolidated financial statements in accordance with the normal sales and normal purchases exclusion as provided in ASC 815 “Derivatives and Hedging.” However, as the Company did not take physical delivery under a fixed-price propane agreement entered into during 2015, the Company accounted for this agreement under derivative accounting. As of December 31, 2015, the liability for this agreement was marked to market and was settled in February 2016 for $460. The settlement is presented as part of the change in accrued and other expenses in operating activities on the condensed consolidated statement of cash flows.