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OTHER ACCRUED LIABILITIES
 9 Months Ended
Sep. 30, 2024
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
A summary of other accrued liabilities as of September 30, 2024 and December 31, 2023 is as follows (in thousands): 
September 30, 2024December 31, 2023
 (unaudited) 
Legal and professional accruals$46,446 $53,972 
Payroll and other compensation expenses37,817 39,943 
Insurance accruals3,820 7,170 
Property, sales and other non-income related taxes5,250 7,248 
Accrued interest5,318 4,487 
Volume discount2,397 2,479 
Contract liabilities
2,267 — 
Other accruals3,715 2,790 
Total$107,030 $118,089 
Legal and professional accruals include accruals for legal and professional fees as well as accrued legal claims. See Note 13 - Commitments and Contingencies for additional information. Certain legal claims are covered by our third-party insurance providers and the related insurance receivable for these claims is recorded in prepaid expenses and other current assets. See Note 5 - Prepaid and Other Current Assets for additional information. 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 include 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. Contract liabilities represent advance payments received from a customer. Other accruals include various business expense accruals.