Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2020

Summary of Accrued Expenses

The following is a summary of accrued expenses at December 31, 2020 and 2019:

	2020		2019
Payroll	$	17,034	$	20,223
Interest		33,583		32,734
Insurance benefits		12,499		11,554
Accrued variable lease and contract expense		19,274		12,559
Stock-based compensation		11,589		23,297
Other		11,309		6,858
	$	105,288	$	107,225

LAMAR MEDIA CORP. AND SUBSIDIARIES [Member]

Summary of Accrued Expenses

The following is a summary of accrued expenses at December 31, 2020 and 2019:

	2020		2019
Payroll	$	17,034	$	20,223
Interest		33,583		32,734
Accrued variable lease and contract expense		19,274		12,559
Stock-based compensation		11,589		23,297
Other		16,998		12,453
	$	98,478	$	101,266