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ACCRUED EXPENSES
12 Months Ended
Dec. 31, 2020
Payables and Accruals [Abstract]  
ACCRUED EXPENSES ACCRUED EXPENSES
Accrued expenses consisted of the following (in thousands):
December 31, 2020December 31, 2019
Accrued insurance$77,514 $74,376 
Accrued interest19,697 21,222 
Accrued compensation and benefits81,437 72,473 
Accrued income, real estate, sales and other taxes25,843 35,749 
Interest rate swap liability33,630 20,840 
Accrued other57,702 51,880 
$295,823 $276,540 
As of December 31, 2020 and 2019, accrued insurance included employee medical insurance costs of $9.4 million and $14.3 million, respectively, and accruals for losses under our workers' compensation, comprehensive general liability and vehicle liability self-insurance programs of $65.6 million and $59.4 million, respectively.
Accrued compensation and benefits increased from the comparable period in 2019 primarily due to an increase in payroll tax payable of $17.0 million due to the deferral of employer payroll tax payments under the CARES Act which are due to be repaid in the fourth quarter of 2021. This increase was partially offset by decreases in accrued payroll of $4.8 million and accrued bonuses of $3.5 million.
The increase in the fair value of the interest rate swap liability from December 31, 2019 is mainly due to changes in variable interest rates. For additional information relating to the derivative liability, see Note 11, "Financing Arrangements."