| (18) | Accrued expenses |
Accrued
expenses as of December 31, 2017 and 2016 are as follows:
| December 31, 2017 |
December 31, 2016 |
|||||||
| Operating expenses | $ | 112,844 | $ | 84,981 | ||||
| Vacation and other employee accruals | 36,144 | 20,625 | ||||||
| Other accrued expenses (1) | 37,669 | 33,191 | ||||||
| Total | $ | 186,657 | $ | 138,797 | ||||
| (1) | Other accrued expenses include deferred leasing income, interest payable, provision severance payment and deferred interest income. |