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ACCRUED LIABILITIES
3 Months Ended
Mar. 31, 2023
ACCRUED LIABILITIES.  
ACCRUED LIABILITIES

10. ACCRUED LIABILITIES

Accrued liabilities consist of the following:

    

As of March 31, 

    

As of December 31, 

2023

2022

Warranty reserve

$

3,057

$

3,049

Litigation reserve

 

394

 

753

Payroll

776

1,006

Portfolio taxes and title

 

2,178

 

1,610

Property tax

332

54

Dealer rebates

1,141

1,402

Sales tax

 

84

 

61

Federal and state income taxes

 

6,306

 

6,699

Other

 

3,405

 

2,261

Total accrued liabilities

$

17,673

$

16,895