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ACCRUED EXPENSES
 12 Months Ended
Dec. 31, 2019
ACCRUED EXPENSES [Abstract]  
ACCRUED EXPENSES

10.     ACCRUED EXPENSES

Accrued expenses consisted of the following:

 

 

 

 

 

 

 

 

 

As of December 31,

 

    

2019

    

2018

Commissions payable

 

$

26,029,987

 

$

16,368,811

Payroll payable (1)

 

 

1,200,788

 

 

2,012,712

Taxes payable

 

 

1,205,372

 

 

217,820

Stock liability awards

 

 

749,958

 

 

 —

Other accrued expenses

 

 

1,848,210

 

 

377,092

 

 

$

31,034,315

 

$

18,976,435

 

(1)

Certain amounts have been reclassed from prior year presentation in the accrued expenses table above.  Specifically, $204,295 of payroll tax liabilities have been reclassed from other accrued expenses to payroll payable and $690,587 of vacation benefit liabilities have been reclassed from vacation payable to payroll payable.