Accrued Expenses And Other Long-term Liabilities

12 Months Ended

Dec. 31, 2022

Accrued Expensesand Other Long Term Liabilities [Abstract]

Accrued Expenses And Other Long-term Liabilities

Note 10. ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

Accrued expenses and other current liabilities consisted of the following (in thousands):


	December 31,
	2022		2021
Taxes other than income	$	8,452	$	8,661
Capital expenditures and maintenance expenses		4,402		3,299
Current portion of environmental liabilities		3,011		2,419
Interest		1,764		723
Equity compensation		1,626		516
Professional fees		393		1,115
Other		3,496		3,949
Total accrued expenses and other current liabilities	$	23,144	$	20,682

Other long-term liabilities consisted of the following (in thousands):


	December 31,
	2022		2021
Security deposits	$	18,012	$	17,749
Deferred fuel supplier rebates		18,697		17,038
Environmental liabilities		4,474		2,957
Purchase consideration payable (a)		1,800		—
Other		3,306		3,459
Total other long-term liabilities	$	46,289	$	41,203

(a) purchase consideration related to the acquisition of assets from 7-Eleven; see Note 3 for additional information.

Asset Retirement Obligations

Environmental laws in the U.S. require the permanent closure of USTs within one to two years after the USTs are no longer in service, depending on the jurisdiction in which the USTs are located. We have estimated that USTs at our owned sites will remain in service approximately 30 years and that we will have an obligation to remove those USTs at that time. For our leased sites, our lease agreements generally require that we remove certain improvements, primarily USTs and signage, upon termination of the lease, and so an asset retirement obligation is incurred upon acquiring the site. There are no assets that are legally restricted for purposes of settling our asset retirement obligations.

A rollforward of our asset retirement obligation is below (in thousands):


	December 31,
	2022			2021
Balance at beginning of year	$	45,749		$	41,767
Recognition of asset retirement obligations		327			3,840
Changes in estimated cash flows or settlement dates		(195	)		(191	)
Accretion		1,149			1,762
Obligations settled		(220	)		(1,429	)
Balance at end of year		46,810			45,749
Current portion, included within accrued expenses and other current liabilities		379			383
Long-term portion	$	46,431		$	45,366