Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Note 11 — Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following items as of:

	December 31, 2022		December 31, 2021
Compensation and Employee Benefits	$	1,947	$	3,151
CWRU Amended License Agreement - Royalty fee		10		25
Operating expenses		1,748		1,083
Total accrued expenses and other current liabilities	$	3,705	$	4,259

The “Compensation and Employee Benefits” includes: discretionary bonus payments to employees; unused employee vacation time; and employee payroll deductions related to the PAVmed Inc. Employee Stock Purchase Plan (“PAVmed Inc. ESPP”). See Note 15, Stock-Based Compensation, for additional information on the PAVmed Inc. ESPP.