Accrued Liabilities

12 Months Ended

Dec. 31, 2015

Accrued Liabilities

Accrued Liabilities

8. Accrued Liabilities

Accrued liabilities, excluding accrued liabilities of $16,000 classified as held for sale as of December 31, 2015 and presented in “Liabilities held for sale” in the accompanying Consolidated Balance Sheets, consist of the following (in thousands):

	As of December 31,
	2015		2014
Accrued payroll and related employee costs (a)	$	8,040	$	4,519
Accrued property taxes		1,594		1,622
Accrued professional fees		981		947
Lease-related accruals		354		773
Other (b)		5,113		1,519
	$	16,082	$	9,380

(a) Accrued payroll and related employee costs include $1,009,000 and $500,000 of accrued severance and benefits expenses as of December 31, 2015 and 2014, respectively, related to the retirement of the Company’s former President on August 19, 2015 and former Chief Executive Officer on December 31, 2014, as discussed in Note 13, Leadership Changes and Restructuring Activities.

(b) Other accrued liabilities include $3,251,000 payable in connection with the December 28, 2015 judgment resulting from the litigation matter concerning the Company’s acquisition of the net assets of HBN, as discussed in Note 14, Commitments and Contingencies.