Accounts Payable and Accrued Liabilities

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

NOTE J—ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

At December 31, 2019 and 2018, accounts payable and accrued liabilities (in thousands) consisted of the following:

	December 31,
	2019		2018
Trade payables	$	181,029	$	166,296
Accrued salaries and wages	12,385		12,291
Accrued vacation liability	3,053		3,503
Current portion of liability for pension and post-retirement benefits	2,993		2,708
Accrued healthcare liability	4,078		2,702
Accrued property taxes and sales taxes	4,070		4,490
Vendor incentives	26,617		12,508
Other accrued liabilities	14,012		11,902
Accounts payable and accrued liabilities	$	248,237	$	216,400

Other accrued liabilities consist of employer related expenses, dividends payable, royalties payable, accrued interest payable, and other items.

Certain reclassifications of prior year's amounts have been made to conform to the current year presentation. In conforming to the current year presentation, trade payables were decreased by $12.5 million and included in the vendor incentives line item. See Note H - Property, Plant and Mine Development for more information related to vendor incentives.