ACCRUED EXPENSES OTHER CURRENT LIABILITIES

9 Months Ended

Sep. 30, 2022

ACCRUED EXPENSES OTHER CURRENT LIABILITIES [Abstract]

ACCRUED EXPENSES OTHER CURRENT LIABILITIES

4. ACCRUED EXPENSES OTHER CURRENT LIABILITIES.

Accrued expenses at September 30, 2022 and December 31, 2021 are as follows:

(dollars in thousands)	2022		2021
Accrued expenses	$	753	$	1,033
Accrued compensation		680		718
Accrued franchise, property and sales and use taxes		84		148
Accrued interest		19		19
	$	1,536	$	1,918

The Company recorded certain settled reductions in accrued expenses and accounts payable as gains which are included in gain on settlement of liability, net in the condensed consolidated statements of operations. During the three and nine months ended September 30, 2022, $3,000 and $4,000, respectively, were recorded as a gain on settlement of liability. During the three and nine months ended September 30, 2021, $13,000 and $47,000, respectively, were recorded as a gain on settlement of liability.