Note 10 - Accrued Liabilities

12 Months Ended

Dec. 31, 2025

(10)

Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	December 31,
	2025		2024
Salaries, wages, employment taxes and withholdings	$	1,213	$	1,885
Employee benefit plans		2,195		1,523
Accrued professional fees		833		793
Income, property and other taxes		221		875
Contract liabilities – short term		42,256		50,430
Deferred gain from sale-leaseback		0		291
Interest payable – related party		1,709		647
Other		1,001		1,195
Accrued liabilities	$	49,428	$	57,639

Included in other accrued liabilities are accrued operating expenses, accrued warranty expenses, and other items, none of which exceed 5% of total current liabilities.