
	September 30, 2026		December 31, 2025

	(in millions)
Accounts payable, including $35 and $21, respectively, due to related parties	$	382	$	236
Trade floor plan payables	300		64
Reserve for returns and cancellations	177		121
Sales taxes and vehicle licenses and fees	124		102
Accrued insurance	121		85
Accrued compensation and benefits	107		103
Customer deposits	68		51
Accrued advertising costs	43		31


Accrued interest expense	32		138
Other accrued liabilities	220		169
Total accounts payable and accrued liabilities	$	1,574	$	1,100

In connection with the franchise dealership acquisitions in 2025, the Company entered into a Master Loan and Security Agreement (the "Trade Floor Plan Facility") with Stellantis Financial Services, Inc. ("SFS") to finance certain of its purchases of new vehicle inventory, and such financed inventory secures the Trade Floor Plan Facility. The line of credit under the Trade Floor Plan Facility is $300 million, allocated among sub-advance limits for each dealership location and type of vehicle inventory, and the interest rate is based on one-month term SOFR plus an applicable margin, which ranges from 2.25% to 3.25% depending on the relative amount of retail sales funded by SFS. Under the Trade Floor Plan Facility, repayment of amounts drawn for the purchase of a vehicle should generally be made within several days after selling or otherwise disposing of the vehicle. Outstanding principal balances related to vehicles held in inventory for more than 11 months are due in full on the first day of the 12th month after a vehicle was initially financed. Prepayments may be made without incurring a premium or penalty. The Trade Floor Plan Facility also requires monthly interest payments and a minimum $15 million restricted cash balance.