Note 4 – Accrued Expenses Accrued expenses consist of the following (in thousands): | | | | | | | | | December 31, | | December 31, | | | 2022 | | 2021 | Payroll and related (1) | | $ | 5,249 | | $ | 6,554 | VAT and sales taxes | | | 4,118 | | | 3,477 | Amounts due to landlords | | | 2,949 | | | 1,847 | Income taxes and related | | | 156 | | | — | Construction on new restaurants | | | 1,903 | | | 359 | Insurance | | | 742 | | | 642 | Legal, professional and other services | | | 626 | | | 458 | Interest | | | 268 | | | 132 | Accrued lease exit costs (2) | | | — | | | 4,913 | Other (3) | | | 6,398 | | | 4,773 | Total | | $ | 22,409 | | $ | 23,155 |
(1) | Payroll and related included $1.2 million in employer payroll taxes for which payment was deferred under the CARES Act as of December 31, 2021. |
(2) | Amount relates to lease exit costs for 2016 leases for restaurants never built and still under dispute with landlords. |
(3) | Amount primarily relates to recurring restaurant operating expenses. |
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