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OTHER ACCRUED LIABILITIES
12 Months Ended
Dec. 31, 2021
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
A summary of other accrued liabilities as of December 31, 2021 and 2020 is as follows (in thousands):
 
 December 31,
 20212020
Payroll and other compensation expenses$44,284 $42,668 
Legal and professional accruals46,762 4,135 
Insurance accruals
7,314 6,659 
Property, sales and other non-income related taxes8,018 8,722 
Accrued commission1,111 1,048 
Accrued interest6,469 2,437 
Other7,141 7,475 
Total$121,099 $73,144 
Legal and professional accruals include accruals for legal and professional fees as well as accrued legal claims, refer to Note 15. 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.