Primarily in connection with the Company’s continued integration and realignment efforts following the 2016 acquisition of Kroll Ontrack, LLC, the Company recorded severance and retention expense of $2.9 million and $1.2 million during the years ended December 31, 2022 and 2021, comprised of employee severance and other employee-related costs associated with a reduction in workforce of 57 and 27 employees for 2022 and 2021, respectively. Severance and retention expense are included in the Consolidated Statements of Comprehensive Loss as follows (in thousands):


	Year Ended December 31, 2022		Year Ended December 31, 2021
Costs of revenues	$	884	$	57
General and administrative		55		469
Sales and marketing		1,643		679
Research and development		270		—
Total	$	2,852	$	1,205

The activity and balance of severance-related liabilities, which are recorded within Accounts payable and accrued expense in our Consolidated Balance Sheet are as follows (in thousands):


Balance at December 31, 2020	$	1,466
Payments		(2,228	)
Expense		1,205
Balance at December 31, 2021	$	443
Payments		(1,569	)
Expense		2,852
Balance at December 31, 2022	$	1,726