TopBuild Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Accrued Liabilities

Accrued Liabilities

12 Months Ended

Dec. 31, 2020

Accrued Liabilities

Accrued Liabilities

9. ACCRUED LIABILITIES

The following table sets forth the components of accrued liabilities, in thousands:


	As of December 31,
	2020		2019
Accrued liabilities:
Salaries, wages, and commissions	$	34,584	$	32,154
Insurance liabilities		22,007		22,506
Employee tax-related liabilities		12,603		1,546
Sales & property taxes		6,939		4,941
Deferred revenue		6,542		16,139
Customer rebates		6,191		5,816
Interest payable on long-term debt		3,924		3,966
Other		15,159		11,350
Total accrued liabilities	$	107,949	$	98,418

Certain prior year amounts have been reclassified to conform to the current year presentation. As of December 31, 2020, employee tax-related liabilities includes $12.0 million employer portion of social security taxes which were deferred under the CARES Act and are due by December 31, 2021.