Note 5 - Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

5. ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities at December 31 are summarized as follows:

	2023		2022
	(in thousands)
Payroll	$	3,105	$	1,995
Accrued vacation		1,050		983
Taxes—other than income		3,189		3,369
Interest		302		283
Driver escrows		907		1,271
Margin account borrowings		-		914
Self-insurance claims and legal reserves		7,417		22,709
Current portion of Right-of-Use liability		114		340
Other liabilities		715		2,369
Total accrued expenses and other liabilities	$	16,799	$	34,233

The Company’s accounts payable of $62,652,000 includes $25,147,000 in payables for purchases of revenue equipment.