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OTHER ACCRUED LIABILITIES
9 Months Ended
Sep. 30, 2021
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consisted of the following (in thousands): 
September 30, 2021December 31, 2020
 (unaudited) 
Legal and professional accruals$47,976 $4,135 
Payroll and other compensation expenses37,635 42,668 
Insurance accruals6,575 6,659 
Property, sales and other non-income related taxes8,765 8,722 
Accrued commission1,166 1,048 
Accrued interest5,234 2,437 
Other8,342 7,475 
Total$115,693 $73,144 
Legal and professional accruals include accruals for legal and professional fees as well as accrued legal claims, refer to Note 16. Certain legal claims are covered by insurance and the related insurance receivable for these claims is recorded in prepaid expenses and other current assets, refer to Note 5. Payroll and other compensation expenses include all payroll related accruals including, among others, accrued vacation, severance, and bonuses. Insurance accruals primarily relate to accrued medical and workers compensation costs. Property, sales and other non-income related taxes includes accruals for items such as sales and use tax, property tax and other related tax accruals. Accrued interest relates to the interest accrued on our long-term debt. Other accrued liabilities includes items such as contract liabilities and other accrued expenses.