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OTHER ACCRUED LIABILITIES
12 Months Ended
Dec. 31, 2024
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
A summary of other accrued liabilities as of December 31, 2024 and 2023 is as follows (in thousands):
 
 December 31,
 20242023
Legal and professional accruals$44,285 $53,972 
Payroll and other compensation expenses41,692 39,943 
Property, sales and other non-income related taxes6,379 7,248 
Accrued interest5,516 4,487 
Insurance accruals3,480 7,170 
Volume discounts1,902 2,479 
Other accruals1,974 2,790 
Other accrued liabilities$105,228 $118,089 
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 receivable for these claims is recorded in prepaid expenses and other current assets, refer to Note 5 - Prepaid and Other Current Assets. Payroll and other compensation expenses include all payroll related accruals including, among others, accrued vacation, severance, and bonuses. 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. Insurance accruals primarily relate to workers compensation costs and 2023 accrued medical. Other accruals include various business expense accruals.