OTHER ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2023

A summary of other accrued liabilities as of December 31, 2023 and 2022 is as follows (in thousands):


	December 31,
	2023		2022
Payroll and other compensation expenses	$	39,943	$	48,507
Legal and professional accruals	53,972		46,665
Insurance accruals	7,170		7,483
Property, sales and other non-income related taxes	7,248		7,348


Accrued interest	4,487		3,963
Volume discounts	2,479		2,050
Other accruals	2,790		3,251
Other accrued liabilities	$	118,089	$	119,267

Under the Coronavirus Aid, Relief and Economic Security Act we qualified to defer the employer portion of social security taxes incurred through the end of calendar year 2020. As of December 31, 2022, we had $6.5 million outstanding under this program, included in Payroll and other compensation expenses in the above table and paid in January 2023. We also deferred certain payroll related expenses and tax payments under other foreign government programs. We had $1.6 million and $2.1 million as of December 31, 2023 and 2022, respectively, related to these foreign deferrals. Legal and professional accruals include accruals for legal and professional fees as well as accrued legal claims, refer to Note 16 - Commitments and Contingencies for legal claims information. Certain legal claims are covered by our third-party insurance providers and the related insurance receivables for these claims are 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 accruals include various business accruals.