OTHER ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2018

Other Accrued Liabilities

OTHER ACCRUED LIABILITIES

9. OTHER ACCRUED LIABILITIES

As of June 30, 2018 and December 31, 2017, the balance of other accrued liabilities is as follows:

	June 30, 2018		December 31, 2017
Management compensation	$	8,873,802	$	8,873,802
Accrued interest non-related party		4,221,056		2,632,159
Board of Director fees		825,000		600,000
State fees		21,000		-
Payroll liabilities		2,927		11,522
Other		-		1,053,270
Total other accrued debt	$	13,943,785	$	13,170,753

In 2018 other accrued liabilities of $1,053,270 has been reclassified to its proper category, $696,989 has been reclassified to accrued interest-non-related party, $196,260 to loan payable related party, $150,000 to accrued board of directors fees, and $10,021 was a reversal of the December 31, 2017 year-end accrual of wages, subcontractor fees, and commissions.