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ACCRUED EXPENSES OTHER CURRENT LIABILITIES
3 Months Ended
Mar. 31, 2023
ACCRUED EXPENSES OTHER CURRENT LIABILITIES [Abstract]  
ACCRUED EXPENSES OTHER CURRENT LIABILITIES

4. ACCRUED EXPENSES OTHER CURRENT LIABILITIES.

Accrued expenses at March 31, 2023 and December 31, 2022 are as follows:

(dollars in thousands)

    

March 31, 2023

    

December 31, 2022

Accrued expenses

$

968

$

983

Accrued compensation

 

561

 

491

Accrued franchise, property and sales and use taxes

137

91

Accrued interest

 

19

 

19

$

1,685

$

1,584

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 months ended March 31, 2023 and 2022, zero and $1,000, respectively, were recorded as a gain on settlement of liability.