11. ACCRUED LIABILITIES Accrued liabilities consisted of the following at March 31, 2024 and December 31, 2023: | | | | | | | | | As of March 31, | | As of December 31, | | | 2024 | | 2023 | Warranty reserve | | $ | 3,314 | | $ | 2,910 | Litigation reserve | | | 610 | | | 990 | Payroll | | | 845 | | | 879 | Portfolio taxes and title | | | 2,359 | | | 2,234 | Property tax | | | 364 | | | 1,018 | Dealer rebates | | | 879 | | | 1,040 | Sales tax | | | 251 | | | 190 | Federal and state income taxes | | | 7,137 | | | 3,759 | Other | | | 4,002 | | | 5,484 | Total accrued liabilities | | $ | 19,761 | | $ | 18,504 |
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