Accrued Liabilities

12 Months Ended

Dec. 31, 2020

Accrued Liabilities

Accrued Liabilities

NOTE 4 — Accrued Liabilities

Accrued liabilities consist of the following as of December 31:

	2020		2019
Payroll and related items	$	422,000	$	434,000
Real estate taxes		920,000		943,000
Pension		1,442,000		1,305,000
Grandstand removal cost		—		439,000
Other		679,000		589,000
	$	3,463,000	$	3,710,000