Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Accrued Liabilities.

Schedule of Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	As of December 31,
	2019		2018
Marketing Funds (a)	$	39,672	$	—
Accrued payroll and related employee costs		11,900		6,517
Accrued taxes		2,451		1,480
Accrued professional fees		2,047		2,010
Other		4,093		3,136
	$	60,163	$	13,143

(a) Consists primarily of liabilities recognized to reflect the contractual restriction that all funds collected in the Marketing Funds must be spent for designated purposes. See Note 2, Summary of Significant Accounting Policies for additional information. As previously noted, the Marketing Funds were acquired on January 1, 2019.