Accrued liabilities consist of the following at: | | | | | | | | | | | | | | | | (Dollars in thousands) | | June 30, 2026 | | December 31, 2025 | | | | | | | Salaries, wages, and related expenses | | $ | 1,655 | | | $ | 2,204 | | | Liability to shareholders for previous acquisition | | 363 | | | 363 | | | Legal, audit, tax, and professional fees | | 782 | | | 1,786 | | | Sales tax accrual | | 53 | | | 146 | | | Real estate taxes accrual | | 867 | | | 453 | | | Hosting and utility fees | | 784 | | | 1,541 | | | Construction and facility fees | | 2,957 | | | 2,252 | | | Financing fee accrual | | 65 | | | 773 | | | Membership distribution accrual | | — | | | 3,637 | | | Other | | 23 | | | 27 | | | Total | | $ | 7,549 | | | $ | 13,182 | |
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