Accrued Expenses

6 Months Ended

Jun. 30, 2011

8. Accrued Expenses

Accrued expenses consisted of the following at June 30, 2011 and December 31, 2010 (in thousands):


	June 30, 2011		December 31, 2010
Salaries, wages, payroll taxes and benefits	$	40,872	$	39,866
Workers’ compensation liability		63,174		63,011
Sales, use and other taxes		13,542		6,682
Insurance, other than workers’ compensation		7,570		12,648
Accrued interest payable		4,866		4,879
Deferred revenue – current		7,229		10,220
2009 Performance Unit Awards		4,563		—
Other		16,442		10,009

	$	158,258	$	147,315

Deferred revenue was recorded in the fourth quarter of 2010 in the purchase price allocation associated with the Company’s acquisition of a pressure pumping business as discussed in Note 3. The deferred revenue relates to out-of-market pricing agreements that were in place at the acquired business at the time of the acquisition. The deferred revenue is recognized as pressure pumping revenue over the remaining term of the pricing agreements. Deferred revenue of approximately $1.8 million and $4.7 million was recognized in the three and six months ended June 30, 2011, respectively, related to these pricing agreements.