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

Accrued Liabilities

9 Months Ended

Sep. 30, 2021

14. ACCRUED LIABILITIES

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


	As of
	September 30,		December 31,
	2021		2020
Accrued liabilities:
Salaries, wages, and commissions	$	56,480	$	34,584
Insurance liabilities		22,203		22,007
Employee tax-related liabilities		12,680		12,603
Deferred revenue		12,768		6,542
Sales & property taxes		8,787		6,939
Customer rebates		6,348		6,191
Interest payable on long-term debt		823		3,924
Other		21,172		15,159
Total accrued liabilities	$	141,261	$	107,949

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