9. ACCRUED OTHER EXPENSES

12 Months Ended

Dec. 31, 2020

Accrued Other Expenses

ACCRUED OTHER EXPENSES

Accrued other expenses for the years ended December 31, 2020 and 2019 consisted of the following:

	December 31, 2020		December 31, 2019
Inventory purchases	$	1,458,850	$	-
Payroll and related benefit costs		853,402		151,473
Professional fees		618,308		105,493
Royalty costs		1,906,439		1,125,000
Contract liabilities*		1,559,847		901,196
Sales and use tax		183,264		148,836
Other		884,953		234,473
Total accrued other expenses	$	7,465,063	$	2,666,471

* Contract liabilities include sales allowances given to customers. A related inventory contract asset stemming from the sales return reserve of $366 thousand and $376 thousand is included within inventories on the accompanying consolidated balance sheets as of December 31, 2020 and 2019, respectively.