Allied Esports Entertainment, Inc. General form of registration statement for all companies including face-amount certificate companies

Accrued Expenses and Other Current Liabilities

3 Months Ended

12 Months Ended

Mar. 31, 2020

Dec. 31, 2019

Note 6 – Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	March 31,		December 31,
	2020		2019
Compensation expense	$	1,174,127	$	1,348,066
Rent		91,567		124,969
Interactive costs		852,778		319,833
Event costs		102,978		186,173
Legal and professional fees		693,611		154,799
Production costs		-		55,679
Unclaimed player prizes		512,792		342,535
Other accrued expenses		219,427		721,693
Other current liabilities		283,666		369,614
Accrued leasehold improvements		-		269,110
	$	3,930,946	$	3,892,471

Note 10 – Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	December 31,
	2019		2018
Compensation expense	$	1,348,066	$	1,188,104
Rent		124,969		126,963
Revenue sharing obligations		319,833		122,928
Event costs		186,173		61,740
Legal and professional fees		154,799		-
Accrued software costs		-		420,000
Production costs		55,679		15,329
Unclaimed player prizes		342,535		380,120
Other accrued expenses		721,693		357,610
Other current liabilities		369,614		189,351
Accrued leasehold improvement costs		269,110		-
	$	3,892,471	$	2,862,145