Other Accrued Liabilities

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Other Accrued Liabilities

5. OTHER ACCRUED LIABILITIES

Other accrued liabilities at September 30, 2023 and December 31, 2022, consisted of the following:

	September 30,		December 31,
	2023		2022
	(In thousands)
Accrued interest	$	13,663	$	18,483
Accrued taxes		12,893		3,284
Self-insurance reserve		10,537		8,608
Other		21,799		16,539
Total other accrued liabilities	$	58,892	$	46,914

As of September 30, 2023 and December 31, 2022, other accrued liabilities above includes approximately $15.1 million and $10.9 million, respectively, related to certain legal matters, contractual liabilities and respective assessments arising from the previously disclosed temporary COVID-19 park closures.

As of September 30, 2023 and December 31, 2022, accrued interest above primarily relates to interest associated with the Company’s first-priority senior secured notes issued in April 2020, for which interest is paid bi-annually in November and May and the senior notes issued in August 2021, for which interest is paid bi-annually in February and August. See further discussion in Note 6–Long-Term Debt.