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

Accrued Liabilities

6 Months Ended

Jun. 30, 2024

13. ACCRUED LIABILITIES

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


	As of
	June 30, 2024		December 31, 2023
Accrued liabilities:
Salaries, wages, and bonus/commissions	$	62,862	$	67,471
Insurance liabilities		31,417		29,920
Sales, property, and excise taxes		21,206		17,002
Deferred revenue		15,981		18,365
Customer rebates		12,306		17,326
Interest payable on long-term debt		12,138		12,139
Other		20,843		24,994
Total accrued liabilities	$	176,753	$	187,217

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