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

Accrued Liabilities

6 Months Ended

Jun. 30, 2021

14. ACCRUED LIABILITIES

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


	As of
	June 30,		December 31,
	2021		2020
Accrued liabilities:
Salaries, wages, and commissions	$	47,995	$	34,584
Insurance liabilities		23,280		22,007
Employee tax-related liabilities		12,646		12,603
Deferred revenue		10,081		6,542
Sales & property taxes		7,127		6,939
Customer rebates		5,695		6,191
Interest payable on long-term debt		4,436		3,924
Other		15,257		15,159
Total accrued liabilities	$	126,517	$	107,949

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