Accrued liabilities as of December 31, 2017 and 2018 consisted of the following:



	2017		2018
Accrued alternative fuels incentives ⁽¹⁾	$	2,954	$	6,923
Accrued employee benefits	2,378		2,248
Accrued interest	1,486		78
Accrued gas and equipment purchases	8,722		12,833
Accrued property and other taxes	4,582		3,397
Salaries and wages	8,363		8,609
Other ⁽²⁾	13,783		14,381
Total accrued liabilities	$	42,268	$	48,469

(1) Includes the amount of RINs and LCFS Credits and, as of December 31, 2018, the amount of AFTC payable to third parties. No AFTC amounts were accrued as of December 31, 2017 because, as of that date, the AFTC had expired (subsequent to December 31, 2017, however, the AFTC was reinstated for vehicle fuel sales made from January 1, 2017 through December 31, 2017). See Note 1 for more information.


(2)	The amounts as of December 31, 2017 and 2018 include lease termination fees and AROs related to the closure of certain fueling stations and working capital adjustments (see Note 3 for more information), in addition to funding for certain commitments and transaction fees incurred as a result of the CEC Combination (see Note 4 for more information).