Other Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Schedule of Other Accrued Liabilities

Other accrued liabilities at December 31, 2022 and 2021 consisted of the following (in thousands):

	December 31,
	2022		2021
Accrued payroll and other employee benefits	$	27,815	$	19,710
Gross environmental credit obligations (1)	549,791		311,014
Other	62,888		39,700
Total	$	640,494	$	370,424

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(1)Gross environmental credit obligations are stated at market as of December 31, 2022 and 2021. Please read Note 15—Fair Value Measurements for further information. A portion of these obligations are expected to be settled with our RINs assets and other environmental credits, which are presented as Inventories on our consolidated balance sheet and are stated at the lower of cost or net realizable value. The carrying costs of these assets were $258.2 million and $120.1 million as of December 31, 2022 and 2021, respectively.