Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Accrued Liabilities.

Schedule of Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	As of December 31,
	2023		2022
Marketing Funds (a)	$	28,753	$	47,670
Accrued payroll and related employee costs		14,231		14,419
Accrued taxes		2,567		2,025
Accrued professional fees		937		1,331
Settlement payable (b)		55,700		—
Other		5,246		5,306
	$	107,434	$	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.

(b) Represents the net settlement payable as part of the settlement of the industry class-action lawsuits and other legal settlements. See Note 14, Commitments and Contingencies, for additional information.

Schedule of restructure by type of cost

The following table presents a rollforward 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, 2022	$	—
Severance and other related expenses (a)		7,578
Cash payments		(3,947)
Balance, December 31, 2022	$	3,631
Severance and other related expenses		4,210
Cash payments		(5,220)
Balance, December 31, 2023 (b)	$	2,622

(a) Excludes $2.2 million of non-cash equity-based compensation expense from the accelerated vesting of certain grants in connection with the strategic shift and restructuring of its business that occurred in the third quarter of 2022. See Note 2, Summary of Significant Accounting Policies, for additional information.

(b) Includes $2.6 million related to the Reorganization that occurred in the third quarter of 2023. The liability related to the strategic shift and restructure of the business that occurred in the third quarter of 2022 has been substantially paid as of December 31, 2023. See Note 2, Summary of Significant Accounting Policies for additional information.