Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2017

Accrued Expenses and Other Current Liabilities

Accrued Development Projects costs at December 31, 2017 and 2016 were $71.7 million and $41.9 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, 2017 and 2016:




	12/31/2017		12/31/2016
	(in thousands)

Liability for horseracing purses	$	886	$	1,139
Accrued payroll	1,715		1,897
Accrued redeemable points	271		167
Liability to NYSGC	1,507		360
Liability for local progressive jackpot	1,110		907
Accrued settlement liability	—		758
Accrued professional fees	744		308
Federal tax withholding payable	—		78
Accrued other	1,087		1,733
Total accrued expenses and other current liabilities	$	7,320	$	7,347