| Accrued Liabilities |
6. Accrued Liabilities Accrued liabilities consist of the following (in thousands): | | | | | | | | | June 30, 2026 | | December 31, 2025 | Marketing Funds (a) | | $ | 22,060 | | $ | 26,427 | Accrued payroll and related employee costs | | | 7,298 | | | 12,448 | Accrued taxes | | | 790 | | | 1,566 | Accrued professional fees (b) | | | 14,994 | | | 1,655 | Settlements payable (c) | | | 63,500 | | | 55,167 | Other | | | 4,048 | | | 3,664 | | | $ | 112,690 | | $ | 100,927 |
| (a) | Consists primarily of liabilities recognized to reflect the contractual restriction that all funds collected in the Marketing Funds must be spent for designated purposes. See Note 2, Summary of Significant Accounting Policies, for additional information. |
| (b) | Includes transaction-related expenses incurred in connection with the Merger which primarily consist of legal, advisory, and other professional service fees. See Note 2, Summary of Significant Accounting Policies, for additional information. |
| (c) | Represents the settlement payable as part of the settlements of certain industry class-action lawsuits and other legal settlements. See Note 11, Commitments and Contingencies, for additional information. |
The following table presents a roll forward of the severance and related costs liability related to a prior restructuring of the Company’s business, which is in “Accrued payroll and related employee costs” in the table above (in thousands): | | | | Balance January 1, 2026 | | $ | 1,321 | Severance and other related expenses | | | 320 | Cash payments and other | | | (1,488) | Balance, June 30, 2026 | | $ | 153 |
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