8. Accrued and Other Expenses

Accrued and other expenses were comprised of the following:

	December 31,
	2017		2016
Employee related expenses	$	667	$	955
Accrued construction		2,197		19
Accrued legal expenses		90		22
Accrued professional fees		529		350
Accrued royalties		206		84
Accrued freight and delivery charges		2,197		383
Accrued real estate tax		-		516
Deferred rent		861		-
Other accrued liabilities		829		101
Total accrued liabilities	$	7,576	$	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 consolidated statement of cash flows.