TopBuild Corp. Quarterly report pursuant to Section 13 or 15(d)

Accrued Liabilities

9 Months Ended

Sep. 30, 2022

13. ACCRUED LIABILITIES

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


	As of
	September 30, 2022		December 31, 2021
Accrued liabilities:
Salaries, wages, and commissions	$	72,367	$	71,664
Insurance liabilities		29,435		24,425
Customer rebates		15,659		15,625
Deferred revenue		21,991		14,311
Employee tax-related liabilities		10,654		12,545
Sales and property taxes		14,552		9,364
Interest payable on long-term debt		3,366		8,798
Other		13,431		19,159
Total accrued liabilities	$	181,455	$	175,891

See Note 3 – Revenue Recognition for discussion of our deferred revenue balances.