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Accounts payable and other liabilities
12 Months Ended
Dec. 31, 2022
Payables and Accruals [Abstract]  
Accounts payable and other liabilities
11.
Accounts payable and other liabilities

Accounts payable and other liabilities is comprised of the following balances:

 

 

 

As of December 31,

 

 

 

2022

 

 

2021

 

Accounts payable

 

$

45,974

 

 

$

18,599

 

Other payables (1)

 

$

24,544

 

 

$

46,824

 

Accrued liabilities (2)

 

$

91,691

 

 

$

72,328

 

Payroll liabilities

 

$

33,186

 

 

$

35,780

 

Provisions and contingent liabilities (3)

 

$

46,134

 

 

$

38,310

 

Total

 

$

241,529

 

 

$

211,841

 

 

(1)
Other payables mainly consist of sales tax and value added tax payable and other miscellaneous payables.
(2)
Accrued liabilities mainly consist of the provision for customer payments (See Note 10), general accrued expenses and external interest payable.
(3)
Provisions and contingent liabilities mainly consist of uncertain tax positions, allowance for credit losses related to financial guarantees and merchant overdrafts, and provisions recognized for certain litigation claims.