Accrued Expenses and Other Current Liabilities

6 Months Ended

Jun. 30, 2017

Accrued Expenses and Other Current Liabilities

Accrued Development Projects Costs, Accrued Expenses and Other Current Liabilities

Accrued Development Projects costs at June 30, 2017 and December 31, 2016 were $61.9 million and $41.9 million, respectively, and were primarily comprised of amounts due to the Casino Project's construction manager, as well as amounts due to the architect and other vendors for costs incurred for the Development Projects. The remaining net proceeds from the Term Loan Facility and the Kien Huat Montreign Loan will be used to pay the accrued Development Projects costs.

Accrued expenses and other current liabilities, as presented on the Condensed Consolidated Balance Sheet, are comprised of the following:




	June 30, 2017		December 31, 2016
	(in thousands)
Liability for horse racing purses	$	1,075	$	1,139
Accrued payroll	1,386		1,897
Accrued redeemable points	188		167
Liability to NYSGC	618		360
Liability for local progressive jackpot	1,016		907
Accrued settlement liability	—		758
Accrued professional fees	496		308
Federal tax withholding payable	—		78
Accrued other	754		1,733
Total accrued expenses and other current liabilities	$	5,533	$	7,347