The following table summarizes accounts payable and accrued liabilities as of September 30, 2026 and December 31, 2025:
| | | | | | | | | | | | | 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 | | | | | |
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