2023 Severance and retention expense reflects cost incurred in ordinary course of business. 2022 Severance and retention expense primarily reflects cost in connection with the Company’s continued integration and realignment efforts following the 2016 acquisition of Kroll Ontrack, LLC which resulted in a 2022 reduction in workforce of 57 employees. The Company recorded severance and retention expense of $0.6 million and $2.9 million during the years ended December 31, 2023 and 2022, respectively, comprised of employee severance and other employee-related costs. Severance and retention expense are included in the Consolidated Statements of Comprehensive Loss as follows (in thousands):


	Year Ended December 31, 2023		Year Ended December 31, 2022
Costs of revenues	$	137	$	884
General and administrative		20		55
Sales and marketing		406		1,643
Research and development		14		270
Total	$	577	$	2,852

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, 2021	$	443
Payments		(1,569	)
Expense		2,852
Balance at December 31, 2022	$	1,726
Payments		(1,557	)
Expense		577
Balance at December 31, 2023	$	746