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OTHER ACCRUED LIABILITIES | 9 Months Ended
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Sep. 30, 2023
Payables and Accruals [Abstract] |
OTHER ACCRUED LIABILITIES | OTHER ACCRUED LIABILITIES Other accrued liabilities was comprised of the following at September 30, 2023 and December 31, 2022:
(In thousands) | September 30, 2023 |  | December 31, 2022
Salaries and benefits | $ | 7,253 |  |  | $ | 8,430 |
Severance | 7,783 |  |  | 2,504 |
Commissions | 740 |  |  | 1,280 |
Self-insurance reserves | — |  |  | 1,358 |
Interest | 1,919 |  |  | — |
Operating lease liabilities, current portion | 1,880 |  |  | 2,063 |
Other | 3,546 |  |  | 840 |
Other accrued liabilities | $ | 23,121 |  |  | $ | 16,475 |
Prior to 2023, our employee health benefits plan was administered as a self-insured plan, with the Company bearing the risk of claims (partially limited by related stop-loss insurance, as is industry norm). Under a self-insured plan, we maintained reserves for an estimate of the liability from claims that have been incurred but were not yet reported at the end of the period. Effective January 1, 2023, our employee health benefits plan is now administered as a fully-insured plan, with full risk of claims exposure transferred to the health insurance carrier, thus ceasing the need for self-insurance reserves.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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- References No definition available. + Details
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