Accrued Liabilities

6 Months Ended

Jun. 30, 2023

Accrued Liabilities.

Accrued Liabilities

6. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	June 30, 2023		December 31, 2022
Marketing Funds (a)	$	34,053	$	47,670
Accrued payroll and related employee costs		9,294		14,419
Accrued taxes		1,080		2,025
Accrued professional fees		1,335		1,331
Other		4,977		5,306
	$	50,739	$	70,751

(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.

The following table presents a roll forward of the liability as related to the strategic shift and restructure of its business, which is in “Accrued payroll and related employee costs” in the table above (in thousands):

Balance, January 1, 2023	$	3,631
Severance and other related expenses (releases)		(33)
Cash payments		(2,901)
Balance, June 30, 2023	$	697