Accrued Liabilities

9 Months Ended

Sep. 30, 2022

Payables and Accruals [Abstract]

Accrued Liabilities

10.Accrued Liabilities

Accrued liabilities at September 30, 2022 and December 31, 2021 consisted of the following:

	September 30, 2022		December 31, 2021
Accrued salaries, wages and benefits	$	12,545	$	9,879
Accrued liabilities expected to be covered by insurance		3,970		19,818
Sales taxes		2,321		5,113
Property taxes		1,723		1,047
Sale-leaseback arrangement		795		743
Accounting and audit fees		437		413
Interest		—		23
Other accrued expenses		1,466		1,558
Total accrued liabilities	$	23,257	$	38,594

CARES Act

On March 27, 2020, the U.S. government enacted the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) which among other things includes an optional payment deferral of the employer's portion of the Social Security taxes that were otherwise due through December 31, 2020. The Company elected to defer payments of approximately $7.6 million with $3.8 million paid in December 2021 and the remaining $3.8 million due December 2022, reflected in accrued liabilities in the Company’s Condensed Consolidated Balance Sheets.