Accrued Liabilities and Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2025

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Liabilities and Other Long-Term Liabilities

12. Accrued Liabilities and Other Long-Term Liabilities

Accrued liabilities consist of the following:

	Successor		Predecessor
	Consolidated		Combined and Consolidated
	December 31,		December 31,
	2025		2024
Accrued taxes (exclusive of income taxes)	$	8,528	$	7,020
Accrued lease exit obligations		420		108
Accrued professional and legal fees		2,964		3,418
Accrued expenses		30,625		20,124
Accrued legal reserve for pending litigation (including legal service fee)		2,787		9,940
Accrued transaction costs		514		2,777
Other accruals		1,263		1,511
	$	47,101	$	44,898

Other Long-term liabilities consist of the following:

	Successor		Predecessor
	Consolidated		Combined and Consolidated
	December 31,		December 31,
	2025		2024
Deferred revenue	$	311	$	357
Accrued lease exit obligations		208		373
Accrued compensation expense		366		476
Private warrants liability		3		—
Customer deposits under long term contracts		2,311		763
BPA's general unsecured claims		6,847		—
BPA's Priority Tax Claims (1)		29,518		—
Other		1,107		834
	$	40,671	$	2,803

(1) Consists of BPA’s pre-petition governmental tax obligations accorded priority status under the Plan per U.S. Bankruptcy Code. These claims are non-dischargeable and will be paid in full, with statutory interest, over a maximum five-year period from the Petition Date pursuant to the Plan.