Lowell Farms Inc. General form of registration statement for all companies including face-amount certificate companies

OTHER CURRENT LIABILITIES

6 Months Ended

12 Months Ended

Jun. 30, 2021

Dec. 31, 2020

5. OTHER CURRENT LIABILITIES

Other current liabilities were comprised of the following items:

	June 30,		December 31,
(in thousands)	2021		2020
Excise and cannabis tax	$	3,912	$	5,780
Third party brand distribution accrual		269		584
Insurance and professional fee accrual		820		746
Other		11		1,750
Total other current liabilities	$	5,012	$	8,860

8. OTHER CURRENT LIABILITIES

Other current liabilities were comprised of the following items:

(Amounts Expressed in United States Dollars Unless Otherwise Stated)

	December 31,
(in thousands)	2020		2019
Excise and cannabis tax	$	5,780	$	2,903
Third party brand distribution accrual		584		80
Insurance and professional accrual		746		576
Other		1,750		797
Total Accrued Liabilities	$	8,860	$	4,356