Accrued Liabilities

9 Months Ended

Sep. 30, 2020

Accrued Liabilities.

Accrued Liabilities

7. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	September 30,		December 31,
	2020		2019
Marketing Funds (a)	$	41,709	$	39,672
Accrued payroll and related employee costs		3,443		11,900
Accrued taxes		1,833		2,451
Accrued professional fees		1,895		2,047
Other		3,193		4,093
	$	52,073	$	60,163

(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.