Accrued Liabilities

6 Months Ended

Jun. 30, 2019

Accrued Liabilities.

Accrued Liabilities

8. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	June 30,		December 31,
	2019		2018
Marketing Funds (a)	$	35,288	$	—
Accrued payroll and related employee costs		8,171		6,517
Accrued taxes		1,181		1,480
Accrued professional fees		868		2,010
Other		3,429		3,136
	$	48,937	$	13,143

(a) Consists primarily of liabilities recognized to reflect the contractual restriction that all funds collected in the Marketing Funds must be spent for designated purposes. See Note 2, Summary of Significant Accounting Policies for additional information. As previously noted, the Marketing Funds were acquired on January 1, 2019.