Accounts Payable and Other

3 Months Ended

Mar. 31, 2023

Note 5. Accounts Payable and Other

Accounts payable and other as of March 31, 2023 and December 31, 2022, was comprised of the following:


	March 31,		December 31,
	2023		2022
Trade payables	$	95,331	$	92,848
Accrued expenses		100,521		96,979
Interest payable		11,389		26,756
Income tax payable		104,894		99,827
Payroll-related accruals		33,739		34,353
Deposits for mass timber sales contracts		10,577		—
Wastewater fee (a)		9,334		8,614
Finance lease liability		7,396		7,368
Operating lease liability		5,428		5,255
Other		3,314		5,306
	$	381,923	$	377,306

(a)

The Company is required to pay certain fees based on wastewater emissions at its German mills. Accrued fees can be reduced upon the mills’ demonstration of reduced wastewater emissions.