Accrued Expenses

3 Months Ended

Mar. 31, 2023

Accrued Expenses [Abstract]

Accrued Expenses

6. Accrued Expenses

Accrued expenses as of March 31, 2023 and December 31, 2022 are comprised of the following (in thousands):

	March 31, 2023		December 31, 2022
Payroll, benefits and related taxes, excluding severance benefits	$	14,475	$	7,620
Withholding tax attributable to intercompany interest income		473		43
Outside service fees		1,625		1,642
Others		552		383
Accrued expenses	$	17,125	$	9,688

Payroll, benefits and related taxes payable as of March 31, 2023 in the table above includes termination related charges under the voluntary resignation program (the “Program”) of $8,449 thousand, which are expected to be paid in the second quarter of 2023.

See “Note 10. Early Termination Charges” for more information regarding the Program.