
	December 31, 2022		June 30, 2022
Compensation costs	$	67,900	$	78,521
Income and indirect taxes	55,261		41,886
Advertising costs	20,887		25,925
Shipping costs	13,492		10,228
Third party manufacturing and digital content costs	17,961		15,790
Variable compensation incentives (1)	8,578		—
Sales returns	6,686		6,286
Restructuring costs (2)	5,239		13,449
Professional fees	3,998		2,394
Interest payable	2,901		2,477
Other	61,607		56,885
Total accrued expenses	$	264,510	$	253,841

______________________

(1) Includes cash-based employee long-term incentives, which are variable based on the performance of individual businesses and vest over four years.

(2) Includes accrued restructuring charges related to severance benefits primarily from our fiscal year 2022 actions. Refer to Note 13 for additional details.

Other current liabilities included the following:


	December 31, 2022		June 30, 2022
Current portion of finance lease obligations	$	7,198	$	6,684
Short-term derivative liabilities	7,593		4,299


Other	16,894		17,052
Total other current liabilities	$	31,685	$	28,035


	December 31, 2022		June 30, 2022
Long-term finance lease obligations	$	19,935	$	14,699
Long-term derivative liabilities	2,460		463

Mandatorily redeemable noncontrolling interest (1)	11,724		—
Long-term compensation incentives	17,577		19,934
Other	27,966		29,298
Total other liabilities	$	79,662	$	64,394

(1) During the second quarter of fiscal year 2023, we reclassified the noncontrolling interest for three businesses in the PrintBrothers reportable segment to other liabilities, due to the exercise of a put option in the current quarter for a portion of the minority equity interests that triggered a mandatory redemption feature for the remaining minority equity interest. Subsequent to the option exercise, we recognized an accretion adjustment to increase the liability by $2,142 to the estimated redemption value due to the businesses' continued strong performance, which is recognized within interest expense, net in our consolidated statements of operations. Refer to Note 10 for additional details.