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, 2021

Accrued Liabilities.

Accrued Liabilities

9. ACCRUED LIABILITIES

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


	As of December 31,
	2021		2020
Accrued liabilities:
Salaries, wages, and commissions	$	71,664	$	34,584
Insurance liabilities		24,425		22,007
Customer rebates		15,625		6,191
Deferred revenue		14,311		6,542
Employee tax-related liabilities		12,545		12,603
Sales & Property taxes		9,364		6,939
Interest payable on long-term debt		8,798		3,924
Other		19,159		15,159
Total accrued liabilities	$	175,891	$	107,949

As of December 31, 2021 and 2020, employee tax-related liabilities included $10.2 and $12.0 million, respectively, for employer portion social security taxes that were deferred under the CARES Act and were due in the years ended December 31, 2022 and 2021, respectively.