General and Administrative Expenses

12 Months Ended

Dec. 31, 2022

General and Administrative Expense [Abstract]

General And Administrative Expenses Text Block

16. General and administrative expenses

The Company’s general and administrative expenses were as follows:

	For the years ended
		December 31, 2022		December 31, 2021		December 31, 2020
Office and general		$	26,000	$	10,091	$	10,810
Professional fees			12,942		12,041		13,613
Lease expense			5,302		4,523		3,721
Facility and maintenance			4,050		1,396		2,079
Salaries and wages			44,814		30,256		18,792
Share-based compensation			12,162		14,942		10,075
Sales and marketing			10,318		1,858		1,673
Total		$	115,588	$	75,107	$	60,763

During the year ended December 31, 2020, the Company expensed $7,500 related to amounts payable to an entity controlled by the minority shareholders of TerrAscend NJ pursuant to services surrounding the granting of certain licenses, which is included in professional fees in the table above. The first payment of $3,750 was due upon NJ being granted an alternative treatment center license in the state of New Jersey. On March 25, 2020, the first payment was settled in shares at a fair value determined on the date NJ received the license and issued 1,625,701 common shares. The second payment of $3,750 is due on the earlier of (i) March 31, 2023, and (ii) fifteen days after TerrAscend NJ shall have made distributions to one or more of its members totaling at least $15,000 in aggregate.