Other accrued expenses consisted of the following for the periods presented:


	As of
	June 30, 2025		December 31, 2024
Utilities	$	7,444	$	6,685
Accrued tax expense		12,028		11,485
Insurance expense		6,540		4,843
Greenfield development accruals		3,983		9,653
Other		4,913		6,496
Total other accrued expenses	$	34,908	$	39,162

Accrued tax expense is comprised of federal, state, and local taxes payable for property, income, sales, use, and personal property.

Greenfield development accruals represent an obligation to pay for invoices not yet received, primarily related to land and buildings and improvements, on properties which we have taken control of as of June 30, 2025 and December 31, 2024.