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Accrued Liabilities (Tables)
9 Months Ended
Sep. 30, 2020
Payables and Accruals [Abstract]  
Schedule of Accrued Liabilities Accrued Liabilities
The following table sets forth additional financial information related to the Company's accrued liabilities (in thousands):
September 30, 2020December 31, 2019
Accrued salaries and related expenses$37,642 $43,155 
Accrued severance (1)
3,709 3,377 
Accrued taxes (2)
69,103 27,232 
Accrued expenses 47,470 57,474 
Accrued service credits7,979 9,023 
Accrued liabilities$165,903 $140,261 
(1)    During the three and nine months ended September 30, 2020, the Company incurred a total of $3.3 million and $10.6 million, respectively, in severance expense, which was recorded in General and administrative expense. During the three months ended September 30, 2020, severance expense of $2.9 million and $0.4 million was recorded in the Marketing Services and SaaS segments, respectively. During the nine months ended September 30, 2020, severance expense of $9.5 million and $1.1 million was recorded in the Marketing Services and SaaS segments, respectively. The severance expense includes employee termination charges of $5.0 million, recorded as a result of COVID-19, with $4.5 million and $0.5 million related to the Marketing Services and SaaS segments, respectively. As of June 30, 2020, this restructuring related to COVID-19 was completed.
During the three and nine months ended September 30, 2020, the Company paid a total of $2.7 million and $9.2 million, respectively, related to severance. During the three months ended September 30, 2020, the severance payments included $1.9 million due to COVID-19 employee terminations, $0.3 million related to post-merger integration of YP, and $0.5 million of other severance expense. During the nine months ended September 30, 2020, the Company paid a total of $9.2 million related to severance. The severance payments included $4.1 million due to COVID-19 employee terminations, $3.2 million related to post-merger integration of YP, and $1.9 million of other severance expense.
(2)    Accrued taxes increased by $41.9 million as of September 30, 2020 compared to December 31, 2019. This increase is primarily attributable to an increase in the Company's accrued federal income tax liability.