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Other Current Liabilities
9 Months Ended
Sep. 30, 2019
Other Current Liabilities  
Other Current Liabilities

(6) Other Current Liabilities

As of September 30, 2019, accrued liabilities included $44.9 million of accrued sales tax contingency (Note 13), $13.7 million of accrued payroll and benefits, $11.7 million of accrued capital expenditures, $9.3 million of accrued property taxes and $5.8 million of accrued interest expense.

As of December 31, 2018, accrued liabilities included $44.9 million of accrued sales tax contingency (Note 13), $16.4 million of accrued interest expense, $10.7 million of accrued payroll and benefits and $7.9 million of accrued capital expenditures.