Contingencies (Tables)

9 Months Ended

Sep. 30, 2020

Commitments and Contingencies Disclosure [Abstract]

Schedule of contingencies

The following table lists the number of Individual Actions by state:

State	Number of Cases
Florida	39
Illinois	11
Nevada	7
New Mexico	5
Virgin Islands	5
Louisiana	2
Massachusetts	1

The activity in the Company’s accruals for the MSA and tobacco litigation for the nine months ended September 30, 2020 was as follows:

	Current Liabilities						Non-Current Liabilities
	Payments due under Master Settlement Agreement		Litigation Accruals		Total		Payments due under Master Settlement Agreement		Litigation Accruals		Total
Balance as of January 1, 2020	$	34,116	$	4,249	$	38,365	$	17,275	$	20,594	$	37,869
Expenses	139,393		28		139,421		—		—		—
Change in MSA obligations capitalized as inventory	32		—		32		—		—		—
Payments	(27,214)		(4,324)		(31,538)		—		—		—
Reclassification to/(from) non-current liabilities	(855)		3,252		2,397		855		(3,252)		(2,397)
Interest on withholding	—		330		330		—		1,422		1,422
Balance as of September 30, 2020	$	145,472	$	3,535	$	149,007	$	18,130	$	18,764	$	36,894

The activity in the Company’s accruals for the MSA and tobacco litigation for the nine months ended September 30, 2019 were as follows:

	Current Liabilities						Non-Current Liabilities
	Payments due under Master Settlement Agreement		Litigation Accruals		Total		Payments due under Master Settlement Agreement		Litigation Accruals		Total
Balance as of January 1, 2019	$	36,561	$	310	$	36,871	$	16,383	$	21,794	$	38,177
Expenses	125,911		895		126,806		—		—		—
Change in MSA obligations capitalized as inventory	2,756		—		2,756		—		—		—
Payments	(31,959)		(355)		(32,314)		—		—		—
Reclassification to/(from) non-current liabilities	(892)		3,338		2,446		892		(3,338)		(2,446)
Interest on withholding	—		187		187		—		1,600		1,600
Balance as of September 30, 2019	$	132,377	$	4,375	$	136,752	$	17,275	$	20,056	$	37,331