Year Ended December 31,

2022

2021

(Dollars in thousands)

Payroll and related benefits

$

35,076

$

31,930

Taxes, other than income taxes

15,330

13,973

Deferred tooling revenue

6,251

6,887

Current portion of derivative liability

5,798

5,870

Short-term operating lease liability

2,137

2,371

Dividends and interest

1,532

1,417

Current portion of executive retirement liabilities

1,393

1,432

Professional fees

1,046

687

Other

5,545

6,958

Accrued liabilities

$

74,108

$

71,525