Note E - Accrued Liabilities - Accrued Liabilities (Details) - USD ($) $ in Thousands	Jan. 31, 2023	Dec. 31, 2022	Jan. 31, 2022	Dec. 31, 2021
Employee compensation	$ 9,062		$ 12,865
Cash overdrafts (see Note B)	3,795		0
Deferred sales tax (see Note B)	8,499		7,388
Reserve for APP claims	5,161		4,761
Fair value of contingent consideration	5,143		3,544
Health insurance payable	918		1,041
Accrued interest payable	516		813
Other	2,433		2,218
Total	$ 35,527	$ 35,527	$ 32,630	$ 32,630

The fair value portion of the liability for contingent consideration.

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The amount reserved for certain claims made.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided.

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Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing.

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Amount of interest payable on debt, including, but not limited to, trade payables.

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Amount of expenses incurred but not yet paid classified as other.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax.

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