
	March 28, 2026		December 31, 2025
Accrued customer incentives	$	30,841	$	43,260
Accrued employee compensation	29,018		30,770
Accrued interest	19,601		690
Accrued income taxes	4,135		4,342
Accrued property and other taxes	4,062		1,754
Deferred revenue and other income(a)	9,792		10,359
Other current liabilities(b)	46,919		47,405
Accrued and other current liabilities	$	144,368	$	138,580

(a)Included at March 28, 2026 and December 31, 2025 were prepayment balances of $4 million and $5 million, respectively, for the Company’s insurance claim related to the fire that occurred at the Jesup plant in October 2024. The claim remains in process and seeks recovery for (i) emergency repairs required to return the plant to operating status, (ii) long-term repair work to implement permanent fixes for the emergency repairs and (iii) lost profits due to business interruption. During the quarter ended March 28, 2026, the Company received a second prepayment of $3 million and recognized $4 million in “other operating income (expense), net” of the High Purity Cellulose segment in the condensed consolidated statements of operations. This income recognition represents approved claim amounts to date in excess of the $15 million combined deductible. The Company is currently unable to estimate the total amount to be recovered, as long-term repair work remains ongoing.