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

Accrued Liabilities

6 Months Ended

Jun. 30, 2023

12. ACCRUED LIABILITIES

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


	As of
	June 30, 2023		December 31, 2022
Accrued liabilities:
Salaries, wages, and bonus/commissions	$	68,353	$	75,237
Insurance liabilities		28,663		28,870
Customer rebates		12,492		21,561
Deferred revenue		16,332		21,940
Sales and property taxes		15,765		15,757
Interest payable on long-term debt		11,978		12,146
Other		27,011		23,859
Total accrued liabilities	$	180,594	$	199,370

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