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ACCRUED LIABILITIES
3 Months Ended
Mar. 31, 2022
ACCRUED LIABILITIES.  
ACCRUED LIABILITIES

9. ACCRUED LIABILITIES

Accrued liabilities consists of the following:

    

As of March 31, 

    

As of December 31, 

2022

2021

Warranty reserve

$

2,047

$

2,876

Litigation reserve

 

2,707

 

2,764

Payroll

2,399

1,685

Portfolio taxes and title

 

2,399

 

2,467

Property tax

233

546

Dealer rebates

838

1,160

Sales tax

 

66

 

310

Federal and state income taxes

 

7,939

 

7,445

Other

 

1,370

 

1,433

Total accrued liabilities

$

19,998

$

20,686