Accrued Expenses

12 Months Ended

Dec. 31, 2012

6.	Accrued Expenses

Accrued expenses consisted of the following at December 31, 2012 and 2011 (in thousands):


	2012		2011
Salaries, wages, payroll taxes and benefits	$	55,430	$	58,692
Workers’ compensation liability		68,441		66,121
Property, sales, use and other taxes		9,749		11,850
Insurance, other than workers’ compensation		10,419		6,012
Accrued interest payable		7,664		4,937
Deferred revenue — current		1,523		7,229
2009 Performance Unit Awards		—		3,640
Other		5,406		6,148

	$	158,632	$	164,629

Deferred revenue was recorded in 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 being recognized as pressure pumping revenue over the remaining term of the pricing agreements. Deferred revenue of approximately $7.2 million, $8.4 million and $6.1 million was recognized in the years ended December 31, 2012, 2011 and 2010, respectively, related to these pricing agreements.