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OTHER ACCRUED LIABILITIES
9 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
A summary of other accrued liabilities as of September 30, 2022 and December 31, 2021 is as follows (in thousands): 
September 30, 2022December 31, 2021
 (unaudited) 
Legal and professional accruals$47,475 $46,762 
Payroll and other compensation expenses50,101 44,284 
Insurance accruals6,820 7,314 
Property, sales and other non-income related taxes6,701 8,018 
Accrued commission1,481 1,111 
Accrued interest8,070 6,469 
Other8,991 7,141 
Total$129,639 $121,099 
Other accrued liabilities - discontinued operations(13,162)(9,363)
Other accrued liabilities - continuing operations$116,477 $111,736 
Legal and professional accruals include accruals for legal and professional fees as well as accrued legal claims, refer to Note 17 - Commitments and Contingencies. Certain legal claims are covered by insurance and the related insurance receivable for these claims is recorded in prepaid expenses and other current assets, refer to Note 6 - Prepaid and Other Current Assets. Payroll and other compensation expenses include all payroll related accruals including, among others, accrued vacation, severance, and bonuses. Insurance accruals primarily relate to accrued medical and workers compensation costs. Property, sales and other non-income related taxes includes accruals for items such as sales and use tax, property tax and other related tax accruals. Accrued interest relates to the interest accrued on our long-term debt. Other accrued liabilities include items such as contract liabilities and other accrued expenses.