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Accrued Liabilities
9 Months Ended
Sep. 30, 2025
Accrued Liabilities [Abstract]  
Accrued Liabilities

11. Accrued Liabilities

The components of accrued liabilities were as follows (dollars in millions):

 

 

 

September 30,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Compensation and benefits

 

$

172.2

 

 

$

168.5

 

Franchise, property, sales and use taxes

 

 

35.5

 

 

 

18.7

 

Medical insurance and workers’ compensation

 

 

32.8

 

 

 

29.1

 

Customer rebates and other credits

 

 

32.1

 

 

 

33.9

 

DeRidder litigation and other litigation (a)

 

 

4.5

 

 

 

96.2

 

Severance, retention, and relocation

 

 

4.0

 

 

 

3.4

 

Environmental liabilities and asset retirement obligations

 

 

1.6

 

 

 

3.2

 

Other

 

 

15.7

 

 

 

9.9

 

Total

 

$

298.4

 

 

$

362.9

 

 

(a)
Amounts included in the Consolidated Balance Sheet for both periods presented relate to fully insured settlement amounts. The previously recorded amounts for DeRidder and other litigation at December 31, 2024 have been paid as of September 30, 2025. For more information, see Note 19, Commitments, Guarantees, Indemnifications, and Legal Proceedings, of the Notes to Consolidated Financial Statements in “Part II, Item 8. Financial Statements and Supplementary Data” of our 2024 Annual Report on Form 10-K.