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OTHER ACCRUED LIABILITIES
9 Months Ended
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 
Severance7,783 2,504 
Commissions740 1,280 
Self-insurance reserves— 1,358 
Interest1,919 — 
Operating lease liabilities, current portion1,880 2,063 
Other3,546 840 
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.