Accrued Expenses

6 Months Ended

Jun. 30, 2021

Payables and Accruals [Abstract]

Accrued Expenses

Note 5 – Accrued Expenses

Accrued expenses at June 30, 2021 (unaudited) and December 31, 2020 consisted of the following:

	June 30,		December 31,
	2021		2020
Accrued payroll and related liabilities	$	9,133,513	$	8,263,940
HHS Provider Relief Funds (See Note 2)		-		4,400,000
Accrued interest		6,357,858		4,728,942
Accrued legal		1,047,318		1,097,318
Amounts owed under accounts receivable sales  agreements in excess of accounts receivable (See Note 4)		173,137		-
Other accrued expenses		1,264,073		645,369
Accrued expenses	$	17,975,899	$	19,135,569

Accrued payroll and related liabilities at June 30, 2021 and December 31, 2020 included approximately $2.7 million and $2.5 million, respectively, for penalties associated with approximately $5.0 million and $4.4 million of accrued past due payroll taxes as of June 30, 2021 and December 31, 2020, respectively.