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ACCRUED LIABILITIES
12 Months Ended
Dec. 31, 2021
ACCRUED LIABILITIES.  
ACCRUED LIABILITIES

9. ACCRUED LIABILITIES

Accrued liabilities consist of the following at December 31, 2021 and 2020:

2021

2020

Warranty reserve

$

2,876

$

2,594

Litigation reserve

 

2,764

 

899

Payroll

1,685

2,428

Portfolio taxes and title

 

2,467

 

2,060

Property tax

546

401

Dealer rebates

1,160

215

Sales tax

 

310

 

683

Federal and state income taxes

 

7,445

 

5,603

Other

 

1,433

 

607

Total accrued liabilities

$

20,686

$

15,490

Accrued liabilities, non-current

630

Accrued liabilities, current

$

20,686

$

14,860