Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 30, 2026

6. Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities included the following (in thousands):



	September 30,		December 31,
	2026		2025
Earnest money deposits	$	5,258	$	5,117
Warranty reserve		12,619		14,107
Self-insurance reserve		43,893		42,119
Accrued compensation costs		62,694		72,880
Land development and home construction accruals		107,025		110,431
Accrued interest		7,134		19,116
Income taxes payable		—		3,765
Lease liabilities - operating leases		11,628		11,611
Other accrued liabilities		23,621		31,456
Total accrued expenses and other liabilities	$	273,872	$	310,602