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OTHER ACCRUED LIABILITIES
12 Months Ended
Dec. 31, 2022
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
A summary of other accrued liabilities as of December 31, 2022 and 2021 is as follows (in thousands):
 
 December 31,
 20222021
Payroll and other compensation expenses$48,507 $39,599 
Legal and professional accruals46,665 46,762 
Insurance accruals
7,483 7,181 
Property, sales and other non-income related taxes7,348 6,553 
Accrued interest3,963 6,469 
Volume discount2,050 1,902 
Other accruals3,251 3,270 
Other accrued liabilities$119,267 $111,736 
Legal and professional accruals include accruals for legal and professional fees as well as accrued legal claims, refer to Note 17 - Commitments and Contingencies. 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 6 - Prepaid and Other Current Assets. 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.