Accrued Liabilities

12 Months Ended

Dec. 31, 2021

Accrued Liabilities.

Accrued Liabilities

9. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	As of December 31,
	2021		2020
Marketing Funds (a)	$	61,997	$	48,452
Accrued payroll and related employee costs		22,634		10,692
Accrued taxes		2,053		2,491
Accrued professional fees		3,660		1,806
Other		6,424		5,130
	$	96,768	$	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. Also includes the additional liabilities recognized due to the acquired Marketing Funds.