The following table presents the components of accounts payable and accrued expenses on the Company’s condensed consolidated balance sheets as of each of the dates indicated.


	June 30, 2020		December 31, 2019
	(in thousands)
Accrued university and instructional staff compensation	$	21,402	$	23,419
Accrued marketing costs	26,900		22,055
Accrued transaction, integration and restructuring-related costs*	1,894		4,459
Accounts payable and other accrued expenses	34,345		15,448
Total accounts payable and accrued expenses	$	84,541	$	65,381

*As of June 30, 2020 and December 31, 2019, accrued transaction, integration and restructuring-related costs included zero and $0.5 million, respectively, related to an employee termination benefits reserve for organizational restructuring.

For the three and six months ended June 30, 2020 and 2019, expense related to the Company’s marketing and advertising efforts of its own brand were not material.

In response to COVID-19, various government programs have been announced to provide financial relief for affected businesses. Most significantly, under the Coronavirus Aid, Relief, and Economic Security Act, which was enacted in the United States on March 27, 2020, the Company is allowed to defer payment of the employer’s share of Social Security taxes incurred from March 2020 through December 31, 2020. The Company currently estimates the amount of payroll taxes subject to deferred payment is approximately $3.9 million, which has been reflected within accrued compensation and related benefits on the Company’s condensed consolidated balance sheet as of June 30, 2020.