Accrued Expenses and Other Current and Non-Current Liabilities

9 Months Ended

Sep. 30, 2022

Payables and Accruals [Abstract]

Accrued Expenses and Other Current and Non-Current Liabilities

Accrued Expenses and Other Current and Non-Current Liabilities

Accrued expenses and other current liabilities as of September 30, 2022 and December 31, 2021 consist of the following:

(in thousands)	September 30, 2022		December 31, 2021
Compensation, including bonuses, fringe benefits, and payroll taxes	$	4,614	$	3,325
Contract liabilities	1,278		262
Directors and officers insurance premiums	4,280		5,009
Deferred acquisition and contingent consideration (see Note 16)	2,347		2,359
Accrued interest	648		—
Other liabilities	2,980		2,969
Total accrued expenses and other current liabilities	$	16,147	$	13,924

Contract liabilities as of September 30, 2022 and December 31, 2021 consist of cumulative adjustments made to capitated revenue recognized in prior periods.

Pursuant to the Business Combination, the Company has agreed to indemnify members of the Board and certain officers if they are named or threatened to be named as a party to any proceeding by reason of the fact that they acted in such capacity. The Company entered into a financing arrangement to pay premiums for directors’ and officers’ (“D&O”) insurance coverage to protect against such losses on November 12, 2021. As of September 30, 2022, the remaining D&O principal balance was $4,280, all of which is due to be paid before September 30, 2023 and classified as a current liability.