TopBuild Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Accrued Liabilities

Accrued Liabilities

12 Months Ended

Dec. 31, 2022

Accrued Liabilities.

Accrued Liabilities

9. ACCRUED LIABILITIES

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


	As of December 31,
	2022		2021
Accrued liabilities:
Salaries, wages, and commissions	$	75,237	$	71,664
Insurance liabilities		28,870		24,425
Customer rebates		21,561		15,625
Deferred revenue		21,940		14,311
Employee tax-related liabilities		664		12,545
Sales and property taxes		15,757		9,364
Interest payable on long-term debt		12,146		8,798
Other		23,195		19,159
Total accrued liabilities	$	199,370	$	175,891

As of December 31, 2021, employee tax-related liabilities included $10.2 million for employer portion social security taxes that were deferred under the CARES Act which were paid in the year ended December 31, 2022.