Accrued Liabilities

9 Months Ended

Sep. 30, 2022

Accrued Liabilities.

Accrued Liabilities

7. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	September 30, 2022		December 31, 2021
Marketing Funds (a)	$	51,042	$	61,997
Accrued payroll and related employee costs (b)		14,963		22,634
Accrued taxes		1,547		2,053
Accrued professional fees		3,115		3,660
Other		5,829		6,424
	$	76,496	$	96,768

(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.

(b) Accrued payroll and related employee costs included $5.0 million in accrued severance costs in relation to the restructuring announced in the three months ended September 30, 2022.