Accounts payable as of December 31, 2022 and 2021 includes an aggregate of $318,527 and $57,099, respectively, due to related parties for director fees. Accrued liabilities and other as of December 31, 2022 and 2021 includes an aggregate of $811,554 and $1,194,719, respectively, due to related parties for accrued separation costs, bonuses, benefits and director fees.

The Company pays director fees in both cash and stock. The cash portion of director fees due is included in accounts payable and the stock portion is included in accrued liabilities and other in the consolidated balance sheet as of December 31, 2022 and 2021. Certain directors have elected to defer receipt of cash and stock for director fees until the Company raises sufficient additional capital.

Under our license agreements with the University of California, San Diego (“UCSD”), we have exclusive world-wide rights to all diagnostic and therapeutic uses of tilmanocept, other than Tc99m tilmanocept used in lymphatic mapping in the United States, Canada and Mexico which rights are licensed to Cardinal Health 414. The UCSD license agreements include obligations for payments related to license fees, milestones, and royalties. As of December 31, 2022, the Company has accrued approximately $1.5 million related to the UCSD license agreements for which we have not yet been invoiced. Of this amount, approximately $104,000 is included in accounts payable and $1.4 million is included in accrued expenses and other in the consolidated balance sheets. See Note 19(a).

Accrued liabilities and other as of December 31, 2022 and 2021 are presented in the following table: