Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2021

Accrued Liabilities.

Schedule of Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	September 30, 2021		December 31, 2020
Marketing Funds (a)	$	58,481	$	48,452
Accrued payroll and related employee costs		18,370		10,692
Accrued taxes		1,712		2,491
Accrued professional fees		4,232		1,806
Other		8,398		5,130
	$	91,193	$	68,571

(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.