Accounts payable and other as of June 30, 2026 and December 31, 2025, was comprised of the following:


	June 30,		December 31,
	2026		2025
Trade payables	$	74,404	$	72,046
Accrued expenses		85,815		85,720
Interest payable		33,395		32,946
Income tax payable		10,539		11,099
Payroll-related accruals		29,034		25,156
Deposits for mass timber sales contracts (a)		8,216		16,434
Wastewater fee (b)		13,682		10,570
Operating lease liability		2,725		3,097
Other		12,686		12,149
	$	270,496	$	269,217

(a)

Revenues recognized for the six months ended June 30, 2026 and 2025 from amounts recorded as deposits, advances or progress billings within “Accounts payable and other” at the beginning of each year were $14,602 and $4,273, respectively.

(b)

The Company is required to pay certain fees based on wastewater emissions at its German mills. Accrued fees can be reduced upon the mills’ demonstration of improved wastewater emissions.