Other Liabilities

6 Months Ended

Jun. 30, 2023

Other Liabilities

Other Liabilities

10. Other Liabilities

Other liabilities consist of the following:

	June 30,		December 31,
	2023		2022
Accounts payable	$	48,607	$	69,864
Income tax payable		2,415		3,470
Finance lease liabilities		257		300
Operating lease liabilities		1,017		678
Accrued compensation		4,221		5,731
Other accrued liabilities		7,610		3,641
Club membership deposits		3,322		3,422
Advance deposits		7,976		4,415
Accrued interest expense for Senior Notes held by SPE		2,850		2,850
Total other liabilities	$	78,275	$	94,371

Accounts payable as of June 30, 2023 and December 31, 2022, primarily includes payables and retainage related to the Company’s development and construction projects.

Other accrued liabilities include $3.8 million and $0.3 million of accrued property taxes as of June 30, 2023 and December 31, 2022, respectively, which are generally paid annually in November.

Advance deposits consist of deposits received on hotel rooms and related hospitality activities. Advance deposits are recorded as other liabilities in the condensed consolidated balance sheets without regard to whether they are refundable and are recognized as income at the time the service is provided for the related deposit.