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

Accrued Liabilities

9 Months Ended

Sep. 30, 2024

13. ACCRUED LIABILITIES

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


	As of
	September 30, 2024		December 31, 2023
Accrued liabilities:
Salaries, wages, and bonus/commissions	$	68,195	$	67,471
Insurance liabilities		29,951		29,920
Deferred revenue		17,951		18,365
Sales and property taxes		16,877		17,002
Customer rebates		14,607		17,326
Excise taxes		9,342		-
Interest payable on long-term debt		3,358		12,139
Other		20,101		24,994
Total accrued liabilities	$	180,382	$	187,217

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