Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities are comprised of the following items:

	September 30, 2020		December 31, 2019
Accrued interest on convertible notes	$	11,875	$	5,938
Accrued payroll and employment related withholding taxes		10,709		24,765
Other accrued expenses and current liabilities		8,031		17,032
ABG finance liability - current		1,125		1,500
Accrued interest on Senior Facility		422		—
Accrued legal and professional fees		364		1,174
Contingent consideration for acquisitions		—		420
Total accrued expenses and other current liabilities	$	32,526	$	50,829

Schedule of Reconciliation of Severance Costs Within Accrued Payroll Related to Scheduled Benefit Payments

The following table shows the reconciliation of the severance costs included within the accrued payroll and employment related withholding taxes balance above, relating to scheduled benefit payments which were communicated to employees prior to September 30, 2020:


Opening Balance as of January 1, 2020	$	—
Additional charges		3,575
Less payments made to employees		(3,393	)
Closing Balance as of September 30, 2020	$	182