Accounts Payable, Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2020

Accounts Payable, Accrued Expenses and Other Current Liabilities

13. Accounts Payable, Accrued Expenses and Other Current Liabilities

Accounts payable, accrued expenses and other current liabilities are comprised of the following items:

	December 31,
	2020		2019
Other accrued expenses and current liabilities	$	24,181	$	17,032
Accrued payroll and employment related withholding taxes		9,282		24,765
Accrued interest on convertible notes		3,473		5,938
ABG finance liability - current		1,500		1,500
Accrued legal and professional fees		1,091		1,174
Accrued interest on Senior Facility		419		—
Contingent consideration for acquisitions		—		420
Total accrued expenses and other current liabilities	$	39,946	$	50,829

During the year ended December 31, 2020, the Company reduced its employee headcount in portions of its global organization to meet the needs of the current industry environment. During the year ended December 31, 2020, the Company incurred $4,864 (2019 – $0) in severance costs, of which $4,321 and $543 is included in salaries within general and administrative expenses and in cost of sales, respectively. During the year ended December 31, 2020, severance costs of $3,205 are allocated to the cannabis reportable segment and $1,659 are allocated to the hemp reportable segment. Management continues to evaluate its cost structure and may take further actions in the future and incur additional related costs. 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 December 31, 2020:

Opening Balance as of January 1, 2020	$	—
Additional charges		4,864
Less payments made to employees		4,219
Closing Balance as of December 31, 2020	$	645