Accounts Payable and Accrued Liabilities

9 Months Ended

Sep. 30, 2015

Accounts Payable and Accrued Liabilities

Accounts Payable and Accrued Liabilities

Note 9—Accounts Payable and Accrued Liabilities

At September 30, 2015 and December 31, 2014, accounts payable included retention amounts of approximately $8,303 and $9,285, respectively. These amounts are due to subcontractors and have been retained pending contract completion and customer acceptance of jobs.

The following is a summary of accrued expenses and other current liabilities at:

	September 30, 2015		December 31, 2014

Payroll and related employee benefits	$	48,634	$	37,261
Insurance, including self-insurance reserves	45,420		34,377
Reserve for estimated losses on uncompleted contracts	4,957		2,363
Corporate income taxes and other taxes	9,296		3,775
Accrued overhead cost	954		1,059
Other	4,328		4,566

	$	113,589	$	83,401