ACCRUED LIABILITIES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

OLD PlayStudios, Inc.

Schedule of accrued liabilities

	March 31, 2021		December 31, 2020
MGM profit share buyout	$	20,000	$	20,000
Accrued payroll and vacation		5,847		4,860
Accrued liability to fund note receivable		2,500		—
Other accruals		4,265		4,229
Total accrued liabilities	$	32,612	$	29,089

Accrued liabilities consist of the following (in thousands):

	December 31,
	2020		2019
MGM Profit Share Buyout	$	20,000	$	—
Accrued payroll and vacation		4,860		2,915
Accrued royalties		100		1,389
Other accruals		2,657		1,013
Accrued advertising		534		297
Income taxes payable		655		707
Accrued property and equipment		283		196
Total accrued liabilities	$	29,089	$	6,517