OTHER ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2018

Other Accrued Liabilities

OTHER ACCRUED LIABILITIES

NOTE 11 OTHER ACCRUED LIABILITIES

As of December 31, 2018 and 2017, balances of other accrued liabilities were as follows: 

	2018		2017
Management compensation	$	8,873,802	$	8,873,802
Accrued interest-non-related party		4,809,644		2,632,159
Board of Director fees		900,000		600,000
State fees		21,000		—
Payroll tax liabilities		2,927		11,522
Other		7,399		1,053,270
Total other accrued liabilities	$	14,614,772	$	13,170,753

In 2018, other accrued liabilities of $1,053,270 has been reclassified to its proper categories; $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, $10,021 was a reversal of the December 31, 2017 year-end accrual of wages, subcontractor fees, and commissions.