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Accrued Expenses
3 Months Ended
Mar. 31, 2022
Payables and Accruals [Abstract]  
Accrued Expenses
6. Accrued Expenses
Accrued expenses as of March 31, 2022 and December 31, 2021 are comprised of the following (in thousands):
 
                 
 
  
March 31,
2022
 
  
December 31,

2021
 
                 
Payroll, benefits and related taxes, excluding severance benefits
   $ 8,854     $ 9,548  
Withholding tax attributable to intercompany interest income
     2,405       1,950  
Outside service fees
     1,829       1,088  
Merger-related costs
     6,325       7,035  
Others
     1,160       450  
    
 
 
   
 
 
 
Accrued expenses
   $ 20,573     $ 20,071