Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2018

Accrued Expenses and Other Current Liabilities

Accrued Development Projects costs at December 31, 2018 and 2017 were $4.9 million and $71.7 million, respectively, and were primarily comprised of amounts due to the construction managers for costs incurred for the Development Projects, as well as amounts due to the architect and other vendors. The proceeds from the Term Loan Facility were used to pay the accrued Development Project costs.

Accrued expenses and other current liabilities, as presented on the balance sheet are comprised of the following at December 31, 2018 and 2017:



	12/31/2018	12/31/2017
	(in thousands)

Liability for horseracing purses	$868	$886
Accrued payroll	8,142	1,715
Accrued marketing	5,298	52
Accrued interest expense	5,033	14
Accrued redeemable points and deferred revenues	2,202	271
Liability to NYSGC	2,816	1,507
Liability for local progressive jackpot	2,560	1,110
Accrued premium game leases	1,288	—
Accrued professional fees	2,337	744
Federal tax withholding payable	561	81
Accrued other	2,573	940
Total accrued expenses and other current liabilities	$33,678	$7,320