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Accrued incentive compensation | 3 Months Ended
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Mar. 31, 2024
Accrued Incentive Compensation [Abstract] |
Accrued incentive compensation | Note 7 ‑ Accrued incentive compensation: The Company has incentive compensation agreements in place with certain employees, whereby a portion of the employee’s annual bonus is paid over a three-year period. The long-term incentive compensation vests annually over the three-year period and is forfeited if the employee leaves without good reason or is terminated for cause. All long-term incentive compensation vests immediately upon a change in control. The Company recognized $0.7 million and $0.4 million of deferred compensation expense related to these incentive compensation agreements during the three months ended March 31, 2024 and 2023, respectively, which is included within selling, general and administrative costs in the accompanying condensed consolidated statements of income. As of March 31, 2024 and December 31, 2023, the Company had accumulated a total liability of approximately $1.7 million and $1.8 million, respectively, related to the incentive compensation agreements, which is included within accrued expenses and other liabilities in the accompanying condensed consolidated balance sheets.

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- Definition The entire disclosure for accrued incentive compensation means the amount of any annual short-term incentive compensation earned with respect to the calendar year ended prior to the date of termination but not yet paid as of the executive's date of termination. + References No definition available. + Details
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