6. Accrued Expenses, Accrued Income Taxes and Other Current Liabilities and Other Non-Current Liabilities

As of June 30, 2022 and December 31, 2021, accrued expenses, accrued income taxes and other current liabilities consist of the following:


	As of June 30, 2022		As of December 31, 2021
Accrued bonus	$	9,927	$	11,777
Accrued tax distributions to redeemable noncontrolling interest holders		3,638		8,701
Payments received in advance from third-party payment processor		18,553		28,075
Reserve for returns and cancellations		13,295		2,254
Other accrued expenses and other current liabilities		28,978		27,779
Total	$	74,391	$	78,586

The decrease of $9,522 in the payments received in advance from third-party payment processors is due to the timing of payments remitted by the third-party.

The increase of $11,041 in the reserve for returns and cancellations is primarily due to increased wholesale and product sales volume. Upon recognizing a sales transaction, the Company estimates the amount of transaction price that will be reversed in a subsequent period and records a reserve for returns and cancellations. Actual returns and cancellations are recorded against this returns reserve as incurred.

The decrease of $5,063 in accrued tax distributions to redeemable noncontrolling interest holders is primarily due to cash settlement of the balance as of December 31, 2021 during the six months ended June 30, 2022, offset by the accrual for tax distributions to noncontrolling interest holders for the estimated tax liability on their respective taxable income earned as of June 30, 2022.

As of June 30, 2022 and December 31, 2021, other non-current liabilities consist of the following:


	As of June 30, 2022		As of December 31, 2021
CO Incentive Unit and Subject Unit liability-classified awards	$	47,815	$	21,095
Other non-current liabilities		3,436		2,544
Total	$	51,251	$	23,639

In connection with the Company's acquisition of a 51% interest in CarOffer, the then-outstanding unvested incentive units ("CO Incentive Units") of CarOffer and unvested Class CO CarOffer units (the "Subject Units") remained outstanding. The increase of $26,720 related to CO Incentive Unit and Subject Unit liability-classified awards is due to the mark to market valuation and the continued recognition over the vesting period.