Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2016

Accrued Expenses and Other Current Liabilities

Accrued Development Projects costs at December 31, 2016 and 2015 were $41.9 million and $10.8 million, respectively, and were primarily comprised of amounts due to the Construction Manager for costs incurred for the Development Projects, as well as amounts due to the architect and other vendors.

Accrued expenses and other current liabilities, as presented on the balance sheet are comprised of the following at December 31, 2016 and 2015:




	12/31/2016		12/31/2015
	(in thousands)

Liability for horseracing purses	$	1,139	$	529
Accrued payroll	1,897		1,719
Series E Preferred Stock payable	—		1,500
Accrued redeemable points	167		67
Liability to NYSGC	360		1,012
Liability for local progressive jackpot	907		927
Accrued settlement liability	758		—
Accrued professional fees	308		844
Federal tax withholding payable	78		154
Accrued other	1,733		1,664
Total accrued expenses and other current liabilities	$	7,347	$	8,416