ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

9. ACCRUED LIABILITIES

Accrued liabilities consists of the following (in thousands):

	December 31,
	2023		2022
Bonuses	$	1,359	$	537
Payroll and payroll taxes		3,704		766
Income taxes payable		2,111		-
Accrued professional fees		236		378
Liabilities to suppliers		885		130
Other		345		247
	$	8,640	$	2,058

In addition, the accrued liability for Ibeo business combination on our balance sheet in the amount of $6.3 million includes $3.3 million that was withheld from the Purchase Price and held in escrow for a maximum period of 13 months post-Closing as partial security for potential claims arising out of or in connection with the Asset Purchase Agreement and $3.0 million holdback amount that is expected to be paid in first quarter of 2024.