Accounts payable as of December 31, 2021 and 2020 includes an aggregate of $57,000 and $66,000 respectively, due to related parties for director fees. Accrued liabilities and other as of December 31, 2021 and 2020 includes an aggregate of $1.2 million and $755,000, respectively, due to related parties for accrued separation costs, bonuses and benefits. During the second quarter of 2021, the Company began paying director fees in both cash and stock. As a result, the cash portion of director fees due are included in accounts payable and the stock portion are included in accrued liabilities and other in the consolidated balance sheet as of December 31, 2021. During the fourth quarter of 2021, certain directors elected to defer receipt of both cash and stock for director fees until at least July 1, 2022.

Accrued liabilities and other as of December 31, 2021 and 2020 are presented in the following table.