10. ACCRUED LIABILITIES Accrued liabilities consist of the following: | | | | | | | | | As of June 30, | | As of December 31, | | | 2023 | | 2022 | Warranty reserve | | $ | 2,829 | | $ | 3,049 | Litigation reserve | | | 515 | | | 753 | Payroll | | | 922 | | | 1,006 | Portfolio taxes and title | | | 1,781 | | | 1,610 | Property tax | | | 643 | | | 54 | Dealer rebates | | | 1,292 | | | 1,402 | Sales tax | | | 61 | | | 61 | Federal and state income taxes | | | 3,923 | | | 6,699 | Other | | | 3,613 | | | 2,261 | Total accrued liabilities | | $ | 15,579 | | $ | 16,895 |
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