Other Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities

Other accrued liabilities at March 31, 2023 and December 31, 2022 consisted of the following (in thousands):

	March 31, 2023		December 31, 2022
Accrued payroll and other employee benefits	$	11,519	$	27,815
Gross environmental credit obligations (1)	346,683		549,791
Other	51,948		62,888
Total	$	410,150	$	640,494

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(1)Gross environmental credit obligations are stated at market as of March 31, 2023 and December 31, 2022. Please read Note 12—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 condensed consolidated balance sheet and are stated at the lower of cost or net realizable value. The carrying costs of these assets were $193.2 million and $258.2 million as of March 31, 2023 and December 31, 2022, respectively.