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Accrued Expenses
12 Months Ended
Dec. 31, 2013
Accrued Expenses
5. Accrued Expenses

Accrued expenses consisted of the following at December 31, 2013 and 2012 (in thousands):

 

     2013      2012  

Salaries, wages, payroll taxes and benefits

   $ 45,836       $ 55,430   

Workers’ compensation liability

     74,975         68,441   

Property, sales, use and other taxes

     12,367         9,749   

Insurance, other than workers’ compensation

     10,129         10,419   

Accrued interest payable

     7,604         7,664   

Deferred revenue — current

             1,523   

Other

     9,546         5,406   
  

 

 

    

 

 

 
   $ 160,457       $ 158,632   
  

 

 

    

 

 

 

Deferred revenue was recorded in 2010 in the purchase price allocation associated with the Company’s acquisition of a pressure pumping business. The deferred revenue related to out-of-market pricing agreements that were in place at the acquired business at the time of the acquisition. The deferred revenue was recognized as pressure pumping revenue over the remaining term of the pricing agreements, which have now expired. Deferred revenue of approximately $1.5 million, $7.2 million and $8.4 million was recognized in the years ended December 31, 2013, 2012 and 2011, respectively, related to these pricing agreements.