Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities

Accrued expenses and other current liabilities, consisted of the following as of December 31, 2021 and December 31, 2020:

	December 31,		December 31,
	2021		2020
Employee phantom share plan liability(1)	$	152,422	$	57,752
Contingent stock liability(2)	—		130,594
Employee related accruals(3)	150,634		98,481
Accrued professional fees(4)	39,440		57,151
Accrued legal liability(5)	79,013		11,965
Tax related accruals(6)	28,538		45,127
Accrued royalty costs(7)	71,281		5,376
Other accrued expenses and other current liabilities(8)	158,275		163,236
Total accrued expenses and other current liabilities	$	679,603	$	569,682

(1)See Note 4 - Business Combinations, Note 11 - Fair Value Measurements, Note 17 - Employment and Compensation Arrangements and Note 25 - Restructuring and Impairment, for further information with respect to the employee phantom share plan liabilities.

(2)Represents contingent stock consideration associated with the CPA Global and DRG acquisitions. See Note 4 - Business Combinations and Note 23 - Commitments and Contingencies for further information.

(3)Employee related accruals include accrued payroll, bonus and employee commissions.

(4)Professional and outside service-related fees include accrued legal fees, audit fees, outside services, technology, and contractor fees.

(5)Of the balance as of December 31, 2021, our best estimate of the Company's potential liability for the larger legal claims is $60,500, which includes estimated legal costs and accrued interest. See Note 23 - Commitments and Contingencies for further information with respect to the probable claim reserves.

(6)Tax related accruals include value-added tax payable and other current taxes payable.

(7)Represents accrued royalty costs associated with licensee agreements.

(8)Includes current liabilities due to customers, interest payable, and a collection of miscellaneous other current liabilities.