Other current liabilities

12 Months Ended

Dec. 31, 2020

10.	Other current liabilities

	December 31,
(U.S. Dollars, in thousands)	2020		2019
Accrued expenses	$	6,090	$	5,571
Salaries, bonuses, commissions and related taxes payable		22,362		14,008
Accrued distributor commissions		9,331		12,286
Accrued legal and settlement expenses		5,422		9,227
Contingent consideration liability		14,900		14,700
Short-term operating lease liability		2,092		1,875
Non-income taxes payable		5,509		4,021
Accelerated and advance payment program		9,834		—
Other payables		4,731		2,986
Other current liabilities	$	80,271	$	64,674

In December 2019, the Company approved and initiated a targeted restructuring plan in the U.S. to streamline costs and to better align talent with the Company’s strategic initiatives. The plan consists primarily of the realignment of certain personnel, representing a limited number of positions. As of December 31, 2019, the Company recorded a liability of $3.2 million in connection with this activity, all of which was recognized in 2019 within general and administrative expenses. During 2020, the Company recorded additional accruals of $2.5 million associated with these activities and made payments totaling $4.4 million, resulting in an ending liability of $1.3 million as of December 31, 2020 associated with the restructuring plan.