Expenses by nature

12 Months Ended

Dec. 31, 2022

Expenses by nature

Expenses by nature

24. Expenses by nature:

The components of the Company’s other regional and center support costs include the following:

	December 31,		December 31,		December 31,
	2022		2021		2020
Salaries and bonuses	$	16,651,595	$	12,278,518	$	9,798,901
Marketing expenses		10,807,453		6,765,806		6,446,798
Total	$	27,459,048	$	19,044,324	$	16,245,699

24. Expenses by nature (continued):

The components of the Company’s corporate, general and administrative expenses include the following:

	December 31,		December 31,		December 31,
	2022		2021		2020
Salaries and bonuses	$	16,185,688	$	13,145,385	$	10,195,949
Marketing expenses		628,145		623,560		1,030,196
Professional and legal fees		2,870,499		3,435,653		2,603,597
Computer supplies and software		2,342,103		1,386,318		859,100
Transaction costs (note 5)		1,265,225		426,006		—
Travel, meals and entertainment		275,254		211,704		165,217
Conversion instrument		712,479		—		—
Deferral payment expense (note 13)		—		300,000		—
Insurance		879,401		569,471		128,281
Other		1,077,909		568,857		163,021
Total	$	26,236,703	$	20,666,954	$	15,145,361

The deferral payment expense of $300,000 that was recognized during the year ended December 31, 2021 relates to cash consideration payable to certain vendors who agreed to defer $4,443,040 of the cash earn-out consideration owed as part of the Achieve TMS West Acquisition. This amount was paid in full on June 28, 2021 (see note 13).